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California Revenue and Taxation Code

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HomeBrud.gifUnited States LawBrud.gifActsBrud.gifCalifornia State ActsBrud.gifCalifornia Revenue and Taxation Code
  • GENERAL PROVISIONS .1-40

Division 1. PROPERTY TAXATION

  • PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
  • CHAPTER 1. BASE YEAR VALUES . 50-54
  • CHAPTER 2. CHANGE IN OWNERSHIP AND PURCHASE . 60-69.5
  • CHAPTER 3. NEW CONSTRUCTION . 70-74.7
  • CHAPTER 3.5. CHANGE IN OWNERSHIP AND NEW CONSTRUCTION AFTER THE LIEN DATE
  • Article 1. Definitions and General Provisions . 75-75.9
  • Article 2. Assessments on the Supplemental Roll . 75.10-75.15
  • Article 2.5. Application of Inflation Rate . 75.18
  • Article 3. Exemptions . 75.20-75.24
  • Article 4. Notice of Assessment . 75.31-75.32
  • Article 5. Transmittal of Supplemental Assessments to the
  • Auditor . 75.40-75.43
  • Article 6. Collection of Supplemental Taxes . 75.50-75.55
  • Article 6.5. Reimbursement for County Costs . 75.60-75.66
  • Article 7. Disposition of Revenues . 75.70-75.72
  • Article 8. Effective Date . 75.80
  • CHAPTER 4. ASSESSMENT APPEALS . 80-81
  • CHAPTER 5. TAXPAYER REPORTING .*90
  • CHAPTER 5.5. PROPERTY TAX RATES .*93
  • CHAPTER 6. ALLOCATION OF PROPERTY TAX REVENUE
  • Article 1. Definitions and Administration . 95-95.4
  • Article 2. Basic Revenue Allocations . 96-96.81
  • Article 3. Revenue Allocation Shifts for Education . 97-97.81
  • Article 4. Tax Equity Allocations for Certain Cities . 98-98.2
  • Article 5. Jurisdictional Changes and Negotiated Transfers . 99-99.2
  • Article 6. Miscellaneous Provisions . 100-100.96
  • PART 1. GENERAL PROVISIONS
  • CHAPTER 1. CONSTRUCTION . 101-136
  • CHAPTER 2. ADMINISTRATIVE PROVISIONS . 155-169
  • CHAPTER 2.5. DISASTER RELIEF . 170-171
  • CHAPTER 2.6. DISASTER RELIEF FOR MANUFACTURED HOMES . 172-172.1
  • CHAPTER 3. LIMITATION OF ACTIONS . 175-177
  • CHAPTER 4. DISASTER RELIEF . 181-191
  • CHAPTER 5. DISASTER RELIEF: TAX DEFERRAL . 194-196.99
  • CHAPTER 6. EARTHQUAKE AND FIRE DISASTER RELIEF . 197-198.1
  • PART 2. ASSESSMENT
  • CHAPTER 1. TAXATION BASE
  • Article 1. Taxable and Exempt Property . 201-241
  • Article 2. Procedure to Claim Exemptions . 251-261
  • Article 2.5. Late Exemption Claims . 270-279.5
  • Article 3. Audit of Veterans' Exemption Claims . 280-286
  • CHAPTER 2. LEGAL DESCRIPTION OF LANDS FOR ASSESSMENT PURPOSES . 321-328
  • CHAPTER 3. ASSESSMENT GENERALLY
  • Article 1. General Requirements . 401-409
  • Article 1.3. Assessment of Implements of Husbandry . 410-414
  • Article 1.5. Valuation of Open-Space Land Subject to an
  • Enforceable Restriction . 421-430.5
  • Article 1.7. Valuation of Timberland and Timber . 431-437
  • Article 1.9. Historical Property . 439-439.4
  • Article 2. Information From Taxpayer . 441-470
  • Article 2.5. Change in Ownership Reporting . 480-487
  • Article 3. Arbitrary and Penal Assessments . 501-506
  • Article 4. Property Escaping Assessment . 531-538
  • Article 5. Tax Deeded Property .*568
  • Article 6. Assessment Roll . 601-623
  • Article 7. Information to Other Taxing Agencies . 646-649
  • Article 8. Appraiser Qualifications . 670-673
  • Article 9. Consultant Contracts .*674
  • CHAPTER 4. ASSESSMENT BY STATE BOARD OF EQUALIZATION GENERALLY
  • Article 1. General Provisions . 721-725
  • Article 2. Assessments . 731-733
  • Article 3. Reassessments and Allocation Corrections . 741-749
  • Article 4. Assessment Estimates and Assessment Roll . 755-760
  • Article 5. Property Statements . 826-834
  • Article 6. State Assessed Property Escaping Assessment . 861-868
  • CHAPTER 5. SPECIAL TYPES OF PROPERTY
  • Article 1. Generally . 982-998
  • Article 2. Goods in Transit . 1016-1022
  • Article 5. Vessels . 1136-1141
  • Article 6. Certificated Aircraft . 1150-1156
  • Article 7. Fractionally Owned Aircraft . 1160-1162
  • CHAPTER 6. ASSESSOR'S OFFICE EQUIPMENT . 1251-1256
  • CHAPTER 7. RESPONSIBILITY OF ASSESSOR . 1361-1367
  • PART 3. EQUALIZATION
  • CHAPTER 1. EQUALIZATION BY COUNTY BOARD OF EQUALIZATION
  • Article 1. Generally . 1601-1615
  • Article 1.5. Equalization by Assessment Appeals Board . 1620-1630
  • Article 1.7. Assessment Hearing Officers . 1636-1641.5
  • Article 1.9. Hearings Before Assessment Hearing Officers
  • for Unitary Property Located in More Than
  • One County . 1642-1645.5
  • Article 2. Duties of Auditor . 1646-1651
  • Article 4. Equalization with Assistance of Appraisal
  • Commission . 1716-1721
  • CHAPTER 2. EQUALIZATION BY STATE BOARD OF EQUALIZATION
  • Article 1. Generally . 1815-1817
  • Article 1.5. Review of Assessment of Publicly Owned Property*1840-1841
  • CHAPTER 3. THE EQUALIZED COUNTY ASSESSMENT ROLL . 2050-2125
  • PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE
  • METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE
  • FULL VALUES . 2131-2134
  • PART 4. LEVY OF TAX
  • CHAPTER 1. DETERMINATION OF TAX . 2151-2152.5
  • CHAPTER 2. EFFECT OF TAX . 2186-2196
  • CHAPTER 3. REIMBURSEMENT FOR COSTS MANDATED BY THE STATE
  • Article 1. Definitions . 2201-2216
  • Article 2. General Provisions . 2227-2237.5
  • Article 3. Method of Providing Reimbursement Revenue for
  • Costs Mandated by State . 2240-2246.2
  • Article 4. Maximum Property Tax Rates . 2260-2267
  • Article 5. Additional Property Tax Rates . 2270-2280.1
  • Article 6. Tax Rate Limit Elections . 2285-2289
  • Article 7. Governmental Reorganization: Effect on Maximum
  • Property Tax Rates . 2295-2299
  • Article 8. Functional Consolidation: Effect on Maximum
  • Property Tax Rates . 2305-2309
  • Article 9. Reporting Tax Levies . 2325-2326
  • PART 5. COLLECTION OF TAXES
  • CHAPTER 1. MEDIUM OF PAYMENT . 2501-2516
  • CHAPTER 2. COLLECTION GENERALLY . 2601-2636
  • CHAPTER 2.1. COLLECTION IN EQUAL INSTALLMENTS . 2700-2708
  • CHAPTER 2.3. RETURN OF REPLICATED PROPERTY TAX PAYMENTS . 2780-2783
  • CHAPTER 3. COLLECTION OF PART OF AN ASSESSMENT
  • Article 1. General Provisions and Definitions . 2801-2802
  • Article 2. Payments . 2811-2812
  • Article 3. Applications and Computations for Separate
  • Assessments . 2821-2827
  • CHAPTER 3.3. COLLECTION OF TAXES . 2851-2862
  • CHAPTER 4. COLLECTION ON THE UNSECURED ROLL
  • Article 1. General Provisions . 2901-2928.1
  • Article 2. Seizure and Sale . 2951-2963
  • CHAPTER 5. SUITS FOR TAXES . 3002-3007
  • CHAPTER 6. UNSECURED ROLL SUMMARY JUDGMENT . 3101-3107
  • CHAPTER 7. WARRANT FOR COLLECTION OF TAXES . 3201-3204
  • CHAPTER 8. TAX DELINQUENT VESSELS .*3205
  • PART 6. TAX SALES
  • CHAPTER 1. PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE
  • Article 1. Generally . 3351-3353
  • Article 1.5. Deeds to the State . 3361-3366
  • Article 1.7. Published Delinquent List . 3371-3375
  • Article 1.8. Alternative Method of Publication . 3381-3385
  • CHAPTER 2. SALE BY OPERATION OF LAW
  • Article 1. General Provisions . 3436-3444
  • Article 2. Alternative Provisions
  • CHAPTER 2.2. MEDIUM OF PAYMENT . 3451-3456
  • CHAPTER 7. SALE TO PRIVATE PARTIES AFTER DEED TO STATE . 3691-3731.1
  • CHAPTER 8. DEED TO STATE, COUNTY OR PUBLIC AGENCIES
  • Article 1. General Provisions . 3771-3776
  • Article 2. Purchase from the State . 3791-3813
  • Article 3. Sales Between Taxing Agencies .*3841
  • CHAPTER 10. RIGHTS OF PURCHASER OF TAX-DEEDED PROPERTY, OR ANY
  • OTHER PERSON CLAIMING THROUGH HIM, TO BRING
  • ACTION TO DETERMINE ADVERSE CLAIMS TO OR CLOUDS
  • UPON TAX-DEEDED PROPERTY PURCHASED FROM THE STATE*3950-3972
  • PART 7. REDEMPTION
  • CHAPTER 1. REDEMPTION GENERALLY . 4101-4116
  • CHAPTER 2. REDEMPTION OF PART OF ASSESSMENT
  • Article 1. General Provisions and Definitions . 4131-4132
  • Article 2. Payments . 4141-4143
  • Article 3. Applications and Computations . 4151-4159
  • CHAPTER 3. REDEMPTION AFTER PAYMENT OF DELINQUENT TAXES IN
  • INSTALLMENTS
  • Article 1. General Provisions . 4186-4187
  • Article 2. Permanent Installment Plan . 4216-4226
  • Article 5. Credits and Distribution . 4336-4337
  • CHAPTER 4. PREPARATION OF ABSTRACT LISTS . 4372-4379
  • PART 7.5. TAX CERTIFICATES
  • CHAPTER 1. GENERAL DEFINITIONS . 4501-4505
  • CHAPTER 2. AUTHORIZATION AND ADMINISTRATION . 4511-4513
  • CHAPTER 3. SALE OF TAX CERTIFICATES . 4521-4531
  • PART 8. DISTRIBUTION
  • CHAPTER 1. GENERALLY . 4651-4651.4
  • CHAPTER 1a. SECURED ROLL . 4653-4653.8
  • CHAPTER 1b. UNSECURED ROLL . 4655-4655.4
  • CHAPTER 1c. REDEMPTIONS . 4656-4656.7
  • CHAPTER 1d. DELINQUENT UNSECURED ROLL . 4658-4658.4
  • CHAPTER 1.3. DISTRIBUTION OF PROCEEDS FROM SALE OF TAX-DEEDED
  • PROPERTY . 4671-4676
  • CHAPTER 3. ALTERNATIVE METHOD OF DISTRIBUTION OF TAX LEVIES
  • AND COLLECTIONS AND OF TAX SALE PROCEEDS . 4701-4717
  • PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
  • CHAPTER 1. GENERAL PROVISIONS . 4801-4808
  • CHAPTER 2. CORRECTIONS
  • Article 1. Generally . 4831-4842
  • Article 2. Errors on the Board Roll . 4876-4880
  • Article 3. Incorrect Application of Payments . 4911-4916
  • Article 4. Incorrect Application of Payment on Redemption . 4920-4925
  • CHAPTER 3. ENFORCEMENT OF TAX AFTER ERRONEOUS PROCEEDINGS . 4946-4948
  • CHAPTER 4. CANCELLATIONS
  • Article 1. Generally . 4985-4992
  • Article 1.5. Cancellation of Assessments on State-Assessed
  • Property . 5011-5014
  • Article 2. Cancellation of Assessments on Public Lands on
  • Application of State Lands Commission . 5026-5029
  • Article 3. Cancellation of Assessments on Public Lands on
  • Application of Property Owner . 5061-5064
  • Article 4. Cancellation of Tax Liens on Any Sixteenth or
  • Thirty-sixth Section or Legal Sub-Division
  • Thereof . 5071-5073
  • Article 5. Cancellation of Taxes on Exempt Property . 5081-5091
  • CHAPTER 5. REFUNDS
  • Article 1. Refunds Generally . 5096-5107
  • Article 2. Refund Actions by Taxpayers . 5140-5149.5
  • Article 2.5. Interest on Refunds . 5150.5-5153
  • Article 3. Action by Public Agency .*5161
  • Article 3.5. Scope of Judicial Review of Assessments in
  • Refund Actions .*5170
  • Article 4. Disputes Over Valuation of State-Assessed
  • Property
  • PART 10. AIRCRAFT ASSESSMENT AND TAXATION
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 5301-5304
  • CHAPTER 2. EXEMPTIONS . 5331-5332
  • CHAPTER 3. ASSESSMENT . 5362-5368
  • CHAPTER 4. LEVY . 5391-5392
  • CHAPTER 6. DISTRIBUTION . 5451-5456
  • PART 12. TAXATION OF RACEHORSES
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 5701-5720.6
  • CHAPTER 2. IMPOSITION OF TAX . 5721-5722
  • CHAPTER 3. EXEMPTIONS .*5741
  • CHAPTER 4. COLLECTION . 5761-5768
  • CHAPTER 5. ADMINISTRATION . 5781-5790
  • PART 13. TAXATION OF MANUFACTURED HOMES
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 5800-5805
  • CHAPTER 2. DETERMINATION OF TAXABLE VALUES . 5810-5813
  • CHAPTER 3. CHANGE IN OWNERSHIP . 5814-5815
  • CHAPTER 4. NEW CONSTRUCTION .*5825
  • CHAPTER 5. COLLECTION OF TAXES ON MOBILEHOMES . 5830-5832
  • CHAPTER 6. ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS . 5840-5842
  • PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS . 5900-5911

Division 2. OTHER TAXES

  • PART 1. SALES AND USE TAXES
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 6001-6024
  • CHAPTER 1.5. STREAMLINED SALES TAX PROJECT . 6025-6031
  • CHAPTER 2. THE SALES TAX
  • Article 1. Imposition of Tax . 6051-6055
  • Article 2. Permits . 6066-6077
  • Article 3. Presumptions and Resale Certificates . 6091-6095
  • Article 4. Inclusion of Support Services in Sales Tax . 6150-6172
  • CHAPTER 3. THE USE TAX
  • Article 1. Imposition of Tax . 6201-6207
  • Article 2. Registration . 6225-6226
  • Article 3. Presumptions and Resale Certificates . 6241-6249
  • CHAPTER 3.3. VEHICLE SMOG IMPACT FEE .*6263
  • CHAPTER 3.5. VEHICLES, VESSELS AND AIRCRAFT
  • Article 1. Definitions . 6271-6277
  • Article 2. Special Exemptions . 6281-6285
  • Article 3. Auxiliary Collection Provisions . 6291-6294
  • CHAPTER 4. EXEMPTIONS
  • Article 1. General Exemptions . 6351-6380
  • Article 2. Exemptions From Sales Tax . 6381-6396
  • Article 3. Exemptions From Use Tax . 6401-6411
  • Article 4. Exemption Certificates . 6421-6423
  • CHAPTER 5. DETERMINATIONS
  • Article 1. Returns and Payments . 6451-6459
  • Article 1.1. Prepayment . 6470-6479
  • Article 1.2. Payment by Electronic Funds Transfer . 6479.3-6479.5
  • Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel
  • Distributions . 6480-6480.9
  • Article 2. Deficiency Determinations . 6481-6488
  • Article 3. Determinations if No Return Made . 6511-6515
  • Article 4. Jeopardy Determinations . 6536-6539
  • Article 5. Redeterminations . 6561-6566
  • Article 6. Interest and Penalties . 6591-6597
  • CHAPTER 6. COLLECTION OF TAX
  • Article 1. Security for Tax . 6701-6704
  • Article 2. Suit for Tax . 6711-6715
  • Article 3. Judgment for Tax . 6736-6740
  • Article 4. Priority and Lien of Tax . 6756-6757
  • Article 5. Warrant for Collection of Tax . 6776-6778
  • Article 6. Seizure and Sale . 6796-6799
  • Article 7. Payment on Termination of Business and Successor's
  • Liability . 6811-6815
  • Article 8. Miscellaneous Provisions . 6826-6835
  • Article 9. Collection of Tax Debts Due to the Internal
  • Revenue Service or Other States .*6850
  • CHAPTER 7. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 6901-6909
  • Article 2. Suit for Refund . 6931-6937
  • Article 3. Recovery of Erroneous Refunds . 6961-6964
  • Article 4. Cancellations .*6981
  • CHAPTER 8. ADMINISTRATION
  • Article 1. Administration . 7051-7060
  • Article 1.5. Public Disclosure of Tax Delinquencies
  • Article 2.5. Managed Audit Program . 7076-7076.4
  • Article 1.5. Public Disclosure of Tax Delinquencies .*7063
  • Article 2. Tax Amnesty Program . 7070-7078
  • Article 3. The California Taxpayers' Bill of Rights . 7080-7099.1
  • CHAPTER 9. DISPOSITION OF PROCEEDS . 7101-7107
  • CHAPTER 10. VIOLATIONS . 7152-7157
  • CHAPTER 11. RES JUDICATA .*7176
  • PART 1.5. UNIFORM LOCAL SALES AND USE TAXES
  • CHAPTER 1. GENERAL PROVISIONS . 7200-7212
  • CHAPTER 2. BRADLEY-BURNS BILL OF RIGHTS . 7221-7226
  • PART 1.55. MOTOR CARRIERS
  • CHAPTER 1. MOTOR CARRIERS OF PROPERTY PERMIT FEE . 7231-7236
  • CHAPTER 2. MOTOR CARRIER SAFETY IMPROVEMENT FUND . 7237-7238
  • PART 1.6. TRANSACTIONS AND USE TAXES
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 7251-7253
  • CHAPTER 2. IMPOSITION OF TAX . 7261-7269
  • CHAPTER 3. ADMINISTRATION . 7270-7274
  • CHAPTER 4. REFUNDS OF UNCONSTITUTIONAL TAXES . 7275-7279.6
  • PART 1.7. ADDITIONAL LOCAL TAXES
  • CHAPTER 1. OCCUPANCY TAXES . 7280-7283.51
  • CHAPTER 1.5. LOCAL AGENCY LEVY POWERS AND LIMITATIONS . 7284-7284.7
  • CHAPTER 2. COUNTIES TRANSACTIONS AND USE TAX . 7285-7285.8
  • CHAPTER 2.3. CITIES TRANSACTIONS AND USE TAXES . 7285.9-7285.92
  • CHAPTER 2.6. CALEXICO TRANSACTIONS AND USE TAX . 7286.20-7286.21
  • CHAPTER 2.64. QUALIFIED CITY TRANSACTIONS AND USE TAXES . 7286.24
  • CHAPTER 2.65. AVALON TRANSACTIONS AND USE TAX . 7286.25-7286.26
  • CHAPTER 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES
  • FINANCING ACT . 7286.30-7286.38
  • CHAPTER 2.85. FRESNO ZOOLOGICAL TAX . 7286.43
  • CHAPTER 2.87. CITY OF VISALIA TRANSACTIONS AND USE TAX . 7286.44
  • CHAPTER 2.9. CLEARLAKE TRANSACTIONS AND USE TAX . 7286.45
  • CHAPTER 2.91. CLOVIS TRANSACTIONS AND USE TAX . 7286.48
  • CHAPTER 2.92. FORT BRAGG TRANSACTIONS AND USE TAX . 7286.50
  • CHAPTER 2.93. WOODLAND TRANSACTIONS AND USE TAX . 7286.52
  • CHAPTER 2.94. SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX . 7286.55
  • CHAPTER 2.97. PLACERVILLE TRANSACTIONS AND USE TAX . 7286.70
  • CHAPTER 2.98. COUNTY TRANSACTIONS AND USE TAX FOR LIBRARY PROGRAMS . 7286.59
  • CHAPTER 2.985. WEST SACRAMENTO TRANSACTIONS AND USE TAX . 7286.75
  • CHAPTER 2.99. SEBASTOPOL TRANSACTIONS AND USE TAX . 7286.80
  • CHAPTER 2.995. SAN MATEO COUNTY TRANSACTIONS AND USE TAX FOR
  • PARKS AND RECREATION PURPOSES . 7286.90
  • CHAPTER 2.12. TRUCKEE TRANSACTIONS AND USE TAX . 7286.60
  • CHAPTER 3. GRAFFITI PREVENTION TAX . 7287-7287.10
  • CHAPTER 3.5. LOCAL PUBLIC FINANCE . 7288.1-7288.6
  • CHAPTER 3.5. LOCAL PUBLIC FINANCE . 7288.1-7288.6
  • CHAPTER 3.6. DAVIS TRANSACTIONS AND USE TAX .*7290
  • CHAPTER 3.7. LOCAL GOVERNMENT FINANCE IN THE COUNTY OF ALAMEDA 7291-7292
  • PART 2. MOTOR VEHICLE FUEL TAX LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 7301-7345
  • CHAPTER 2. IMPOSITION OF TAX . 7360-7373
  • CHAPTER 2.5. AIRCRAFT JET FUEL TAX
  • Article 1. Definitions . 7385-7391
  • Article 2. Imposition of Tax . 7392-7394
  • Article 3. Permit . 7395-7396
  • Article 4. Administrative Provisions .*7397
  • Article 5. Disposition of Proceeds .*7398
  • CHAPTER 3. EXEMPTIONS . 7401-7405
  • CHAPTER 4. LICENSES AND BONDS
  • Article 1. License for Supplier . 7451-7453
  • Article 2. License for Industrial User .*7460
  • Article 3. License for Pipeline Operator, Train Operator, and
  • Vessel Operator .*7470
  • Article 4. Bonds . 7486-7487
  • Article 5. Denial of License . 7491-7493
  • Article 6. Revocation of License . 7505-7511
  • Article 7. Licensing of Locations .*7520
  • CHAPTER 5. DETERMINATIONS AND PAYMENTS
  • Article 1. Returns, Reports, and Payments . 7651-7658.5
  • Article 2. Prepayments . 7659-7659.8
  • Article 2.5. Payment by Electronic Funds Transfer . 7659.9-7659.93
  • Article 3. Determination if No Return Made . 7660-7663
  • Article 4. Deficiency Determinations . 7670-7676
  • Article 5. Jeopardy Determinations and Weekly Payments . 7698-7707
  • Article 6. Redeterminations . 7710-7716
  • Article 7. Payments by Unlicensed Persons . 7726-7732
  • CHAPTER 6. COLLECTION OF TAX
  • Article 1. Security for Tax . 7851-7855
  • Article 1.5. Suit for Tax . 7861-7865
  • Article 2. Lien of Tax .*7872
  • Article 2.5. Warrant for Collection of Tax . 7881-7884
  • Article 3. Seizure and Sale . 7891-7895
  • Article 4. Collection of Tax From Deposited Security .*7916
  • Article 5. Sale of State-Acquired Property . 7931-7935
  • Article 6. Payment on Termination of Business . 7956-7959
  • Article 7. Miscellaneous Provisions . 7982-7983
  • CHAPTER 7. OVERPAYMENTS AND REFUNDS
  • Article 1. Refunds on Certain Sales . 8101-8109
  • Article 2. Claim for Refund . 8126-8131
  • Article 3. Suit for Refund . 8146-8152
  • Article 4. Recovery of Erroneous Refunds . 8171-8174
  • Article 5. Cancellations .*8191
  • CHAPTER 8. ADMINISTRATION
  • Article 1. Administration . 8251-8257
  • Article 2. The California Taxpayers' Bill of Rights . 8260-8277
  • CHAPTER 9. RECORDS . 8301-8304
  • CHAPTER 10. DISTRIBUTION OF PROCEEDS . 8351-8360
  • CHAPTER 11. VIOLATIONS . 8401-8407
  • CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION . 8500-8526
  • PART 3. USE FUEL TAX
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 8601-8621
  • CHAPTER 2. IMPOSITION OF TAX . 8651-8657
  • CHAPTER 2.5. INTERNATIONAL FUEL TAX AGREEMENT .*8691
  • CHAPTER 3. PERMITS
  • Article 1. User . 8701-8708
  • Article 2. Vendor . 8711-8716
  • CHAPTER 3.5. COLLECTION OF TAX BY VENDOR
  • Article 1. Collection of Tax by Vendor . 8732-8735
  • CHAPTER 4. DETERMINATIONS
  • Article 1. Returns and Payments . 8751-8755
  • Article 1.1. Payment by Electronic Funds Transfer . 8760-8763
  • Article 2. Deficiency Determinations . 8776-8783
  • Article 3. Determinations if No Return Made . 8801-8805
  • Article 4. Jeopardy Determinations . 8826-8829
  • Article 5. Redeterminations . 8851-8855
  • Article 6. Interest and Penalties . 8876-8880
  • CHAPTER 5. COLLECTION OF TAX
  • Article 1. Security for Tax . 8951-8958
  • Article 2. Suit for Tax . 8971-8973
  • Article 3. Lien of Tax . 8991-8996
  • Article 3.5. Warrant for Collection of Tax . 9001-9003
  • Article 4. Seizure and Sale . 9011-9014
  • Article 4.5. Successor Withholding and Liability . 9021-9024
  • Article 5. Miscellaneous Provisions . 9031-9035
  • CHAPTER 6. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 9151-9156
  • Article 2. Suit for Refund . 9171-9175
  • Article 2.5. Recovery of Erroneous Refunds . 9181-9184
  • Article 3. Cancellations .*9196
  • CHAPTER 7. ADMINISTRATION
  • Article 1. Administration . 9251-9258
  • Article 2. The California Taxpayers' Bill of Rights . 9260-9278
  • CHAPTER 8. DISTRIBUTION OF PROCEEDS . 9301-9304
  • CHAPTER 9. VIOLATIONS . 9351-9355
  • PART 3.5. FUEL TAX AGREEMENTS
  • CHAPTER 1. FUEL TAX AGREEMENTS .*9401
  • CHAPTER 2. THE INTERNATIONAL FUEL TAX AGREEMENT
  • Article 1. Construction . 9405-9407
  • Article 2. Definitions . 9410-9411
  • Article 3. Annual Fees .*9420
  • Article 4. Administration .*9425
  • Article 5. IFTA Disclosure .*9430
  • Article 6. Distribution of Proceeds . 9432-9433
  • PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION . 9501-9507
  • PART 5. VEHICLE LICENSE FEE
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 10701-10706
  • CHAPTER 2. IMPOSITION OF FEE
  • Article 1. Computation of Fee . 10751-10760
  • Article 1.5. Trailer Coaches . 10766-10770
  • Article 2. Exemptions . 10781-10789
  • CHAPTER 3. COLLECTIONS AND REFUNDS
  • Article 1. Payments . 10851-10858
  • Article 2. Seizure and Sale . 10876-10879
  • Article 3. Refunds . 10901-10902
  • CHAPTER 4. ADMINISTRATION . 10951-10952
  • CHAPTER 5. DISTRIBUTION OF PROCEEDS . 11001-11006
  • PART 5.5. LOCAL VEHICLE LICENSE FEES . 11101-11108
  • PART 5.5. LOCAL VEHICLE LICENSE FEE SURCHARGE . 11151-11156
  • PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT . 11160-11167
  • PART 6. PRIVATE RAILROAD CAR TAX
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 11201-11206
  • CHAPTER 2. ASSESSMENTS
  • Article 1. General Provisions . 11251-11254
  • Article 2. Reports . 11271-11273
  • Article 3. Valuations . 11291-11294
  • Article 4. Estimated and Escaped Assessments . 11311-11319
  • Article 5. Reassessments . 11336-11342
  • Article 6. Jeopardy Assessments . 11351-11354
  • CHAPTER 3. LEVY AND PAYMENT OF TAX . 11401-11409
  • CHAPTER 3.5. CORRECTIONS . 11426-11430
  • CHAPTER 4. COLLECTION OF TAX
  • Article 1. Security for Tax . 11451-11453
  • Article 2. Suit for Tax . 11471-11475
  • Article 3. Lien of Tax . 11491-11496
  • Article 4. Warrant for Collection of Tax . 11501-11503
  • Article 5. Seizure and Sale . 11511-11514
  • Article 6. Payment on Termination of Business and
  • Successor's Liability . 11521-11524
  • Article 7. Miscellaneous Provisions . 11531-11534
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 11551-11555
  • Article 2. Suit for Refund . 11571-11577
  • Article 3. Cancellations . 11596-11597
  • CHAPTER 6. ADMINISTRATION . 11651-11657
  • CHAPTER 7. DISPOSITION OF PROCEEDS . 11701-11702
  • PART 6.7. DOCUMENTARY TRANSFER TAX ACT
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 11901-11903
  • CHAPTER 2. AUTHORIZATION FOR TAX . 11911-11913
  • CHAPTER 3. EXEMPTIONS . 11921-11930
  • CHAPTER 4. ADMINISTRATION . 11931-11935
  • PART 7. INSURANCE TAXATION
  • CHAPTER 1. GENERAL PROVISIONS
  • Article 1. Definitions . 12001-12008
  • CHAPTER 2. OCEAN MARINE INSURANCE
  • Article 1. Definitions . 12071-12078
  • Article 2. Basis of Tax for Ocean Marine Insurance . 12101-12107
  • CHAPTER 3. ALL INSURANCE OTHER THANOCEAN MARINE
  • Article 1. General . 12201-12210
  • Article 2. Basis of Tax for Other Than Title Insurers . 12221-12222
  • Article 3. Basis of Tax for Title Insurers . 12231-12232
  • Article 5. Prepayments . 12251-12260
  • CHAPTER 3.5. RETALIATORY TAXES, LICENSES AND FEES . 12281-12289
  • CHAPTER 4. ASSESSMENT AND EFFECT OF TAX
  • Article 1. Tax Returns and Initial Payments . 12301-12307
  • Article 2. Initial Assessments . 12411-12414
  • Article 3. Deficiency Assessments . 12421-12435
  • Article 4. Effect of Tax . 12491-12495
  • CHAPTER 5. PAYMENT AND COLLECTION
  • Article 1. Generally . 12601-12602
  • Article 2. Interest and Penalties . 12631-12637
  • Article 3. Suits for Taxes . 12676-12682
  • Article 4. Recovery of Erroneous Refunds . 12691
  • CHAPTER 6. SUSPENSION OF RIGHTS OF DELINQUENT INSURERS
  • Article 1. Revocation of Certificate of Authority . 12801-12803
  • Article 2. Suspended Corporate Insurers . 12832-12834
  • CHAPTER 7. CANCELLATIONS AND REFUNDS
  • Article 1. Cancellations . 12951-12952
  • Article 2. Refund or Credit for Collected Taxes . 12977-12984
  • CHAPTER 8. TAXPAYERS' SUITS . 13101-13108
  • CHAPTER 9. DISPOSITION OF PROCEEDS . 13151-13153
  • CHAPTER 10. ADMINISTRATION . 13170
  • PART 7.5. NONADMITTED INSURANCE TAX . 13201-13222
  • PART 8. PROHIBITION OF GIFT AND DEATH TAXES
  • CHAPTER 1. IMPOSITION OF TAX . 13301-13304
  • CHAPTER 2. DEFINITIONS . 13401-13411
  • CHAPTER 3. RETURNS
  • Article 1. Estate Tax Return . 13501-13504
  • Article 2. Penalties . 13510
  • CHAPTER 4. DEFICIENCY DETERMINATION . 13516-13520
  • CHAPTER 5. PAYMENT OF TAX
  • Article 1. Generally . 13530-13534
  • Article 2. Interest . 13550-13552
  • Article 3. Delinquent Tax Bond . 13555-13557
  • CHAPTER 6. REFUNDS . 13560-13563
  • CHAPTER 7. COLLECTION OF TAX
  • Article 1. Suit for Tax . 13601
  • Article 2. Lien of Tax . 13610
  • Article 3. Warrant for Collection of Tax . 13615-13617
  • Article 4. Writ of Execution . 13620-13622
  • Article 5. Miscellaneous . 13680-13684
  • Article 6. Tax Compromise . 13801-13810.4
  • Article 7. Uniform Act on Interstate Arbitration of
  • Death Taxes . 13820-13820.13
  • Article 8. Determination of Domicile by Arbitration:
  • Alternative Method . 13830-13830.13
  • CHAPTER 8. COURT JURISDICTION AND PROCEDURE GENERALLY
  • Article 1. Court Jurisdiction . 14000-14002
  • Article 2. Court Procedure Generally . 14010-14013
  • CHAPTER 9. ADMINISTRATION
  • Article 1. Generally . 14101-14104
  • Article 2. Special Employment . 14151
  • Article 3. Hearings . 14201-14206
  • Article 4. Information Confidential . 14251-14252
  • CHAPTER 10. DISPOSITION OF PROCEEDS . 14301-14302
  • PART 9.5. GENERATION SKIPPING TRANSFER TAX
  • CHAPTER 1. DEFINITIONS . 16700-16704
  • CHAPTER 2. IMPOSITION OF THE TAX
  • Article 1. Tax Imposed . 16710
  • Article 2. Returns . 16720-16722
  • Article 3. Deficiency Determination . 16730-16734
  • CHAPTER 3. PAYMENT OF TAX
  • Article 1. Generally . 16750-16753
  • Article 2. Interest and Penalties . 16760-16761
  • CHAPTER 4. COLLECTION OF TAX
  • Article 1. Suit for Tax . 16800
  • Article 2. Lien of Tax . 16810
  • Article 3. Writ of Execution . 16820-16821
  • Article 4. Miscellaneous . 16830
  • CHAPTER 5. REFUNDS
  • Article 1. When Allowable . 16850-16852
  • Article 2. Suit for Refund . 16860-16862
  • Article 3. Interest on Refunds . 16870
  • CHAPTER 6. COURT JURISDICTION AND PROCEDURE GENERALLY
  • Article 1. Court Jurisdiction . 16880-16881
  • Article 2. Court Procedure Generally . 16890
  • CHAPTER 7. ADMINISTRATION
  • Article 1. Generally . 16900-16905
  • Article 2. Inspection of Records . 16910-16911
  • CHAPTER 8. DISPOSITION OF PROCEEDS . 16950
  • PART 10. PERSONAL INCOME TAX
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 17001-17039.2
  • CHAPTER 2. IMPOSITION OF TAX . 17041-17061
  • CHAPTER 2.1. ALTERNATIVE MINIMUM TAX . 17062-17063
  • CHAPTER 2.6. SPECIAL TAX CREDIT
  • CHAPTER 3. COMPUTATION OF TAXABLE INCOME
  • Article 1. Definition of Gross Income, Adjusted Gross
  • Income, Taxable Income, etc. . 17071-17078
  • Article 2. Items Specifically Included in Gross Income . 17081-17090
  • Article 3. Items Specifically Excluded from Gross Income . 17131-17157
  • Article 6. Deductions . 17201-17299.9
  • Article 9. Special Rules for Nonresidents and Part-Year
  • Residents . 17301-17307
  • CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS . 17321-17322.1
  • CHAPTER 5. DEFERRED COMPENSATION . 17501-17510
  • CHAPTER 6. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING . 17551-17570
  • CHAPTER 7. EXEMPT TRUSTS AND COMMON TRUST FUNDS
  • Article 1. General Rule . 17631-17640
  • Article 2. Taxation of Business Income of Certain Exempt
  • Organizations . 17651
  • Article 3. Common Trust Funds . 17671-17677
  • CHAPTER 8. NATURAL RESOURCES . 17681-17681.6
  • CHAPTER 9. ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS . 17731-17779
  • CHAPTER 10. PARTNERS AND PARTNERSHIPS . 17851-17865
  • CHAPTER 10.5. REAL ESTATE MORTGAGE INVESTMENT CONDUITS
  • CHAPTER 10.5. TAX ON LIMITED PARTNERSHIPS . 17935-17937
  • CHAPTER 10.6. TAX AND FEES ON LIMITED LIABILITY COMPANIES . 17941-17947
  • CHAPTER 10.7. TAX ON REGISTERED LIMITED LIABILITY
  • PARTNERSHIPS AND FOREIGN LIMITED LIABILITY
  • PARTNERSHIPS . 17948-17948.3
  • CHAPTER 11. GROSS INCOME OF NONRESIDENTS . 17951-17955
  • CHAPTER 12. CREDIT FOR TAXES PAID . 18001-18011
  • CHAPTER 13. GAIN OR LOSS ON DISPOSITION OF PROPERTY . 18031-18044
  • CHAPTER 14. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND
  • LOSSES . 18151-18181
  • PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
  • CHAPTER 1. GENERAL PROVISIONS
  • Article 1. General Application . 18401-18410
  • Article 2. Continuity with Prior Law . 18412-18417
  • CHAPTER 2. RETURNS
  • Article 1. Individuals and Fiduciaries . 18501-18572
  • Article 2. Banks and Corporations . 18601-18606
  • Article 3. General Provisions Applicable to All Persons . 18621-18628
  • Article 4. Information Returns . 18631-18649
  • Article 5. Withholding . 18661-18677
  • CHAPTER 3. VOLUNTARY CONTRIBUTIONS
  • Article 2. State Children's Trust Fund . 18711-18716
  • Article 3. California Fund for Senior Citizens . 18721-18724
  • [Article 4. Designations for the Veterans Memorial Account] . 18731
  • Article 4.5. California YMCA Youth and Government Fund . 18736-18739
  • Article 4.5. California Youth Leadership Fund . 18736-18739
  • Article 5. Fish and Game Preservation Fund . 18741-18744
  • Article 5.5. California Sea Otter Fund . 18750-18753
  • Article 5.6. California Sea Otter Fund . 18754-18754.3
  • Article 5.7. Municipal Shelter Spay-Neuter Fund . 18755-18755.3
  • Article 6. California Alzheimer's Disease and Related
  • Research Fund . 18761-18766
  • Article 7. Designations to the California Seniors Special
  • Fund . 18771-18773
  • Article 8. Designations to the California Breast Cancer
  • Research Fund . 18791-18796
  • Article 9. Designations to the California Firefighters'
  • Memorial Fund . 18801-18804
  • Article 9.5. Designations to the California Peace Officer
  • Memorial Foundation Fund . 18805-18808
  • Article 10. Child Victims of Human Trafficking Fund . 18809-18809.3
  • Article 14. Emergency Food Assistance Program Fund . 18851-18855
  • Article 15. California Cancer Research Fund . 18861-18864
  • Article 16. General Provisions . 18871-18872
  • Article 17. ALS/Lou Gehrig's Disease Research Fund . 18881-18886
  • Article 20. School Supplies for Homeless Children Fund . 18895-18898
  • Article 21. State Parks Protection Fund . 18900.1-18900.4
  • CHAPTER 4. PAYMENTS AND ASSESSMENTS
  • Article 1. Payment of Tax by All Persons . 19001-19011.5
  • Article 2. Banks and Corporations . 19021-19027
  • Article 3. Deficiency Assessments . 19031-19067
  • Article 4. Assessments against Persons Secondarily Liable . 19071-19074
  • Article 5. Jeopardy Assessments . 19081-19093
  • Article 6. Interest . 19101-19120
  • Article 7. Penalties and Additions to Tax . 19131-19187
  • Article 8. Voluntary Disclosure Program For Business
  • Entities . 19191-19194
  • Article 9. Public Disclosure of Tax Delinquencies . 19195
  • CHAPTER 5. COLLECTION OF TAX
  • Article 1. Judgment for Tax . 19201-19209
  • Article 2. Lien of Tax . 19221-19226
  • Article 3. Warrant for Collection of Tax . 19231-19236
  • Article 4. Miscellaneous Provisions . 19251-19266
  • Article 5. Collection of Child Support . 19270-19276
  • Article 5.5. Collection of Amounts Imposed by a Court . 19280-19283
  • Article 7. Collection of Tax Debts Due to the Internal
  • Revenue Service or Other States . 19291
  • CHAPTER 6. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 19301-19368
  • Article 2. Suit for Tax . 19371-19378
  • Article 3. Suit for Refund . 19381-19394
  • Article 4. Recovery of Erroneous Refunds . 19411-19413
  • Article 5. Cancellations . 19431
  • Article 6. Closing Agreements . 19441-19443
  • CHAPTER 7. ADMINISTRATION OF TAX
  • Article 1. Powers and Duties of Franchise Tax Board . 19501-19533
  • Article 2. Disclosure of Information . 19542-19572
  • Article 3. Tax Forms . 19581-19584
  • Article 4. Tax Service Fees . 19590-19592
  • CHAPTER 8. DISPOSITION OF PROCEEDS
  • Article 1. Transfers to General Fund . 19601-19607
  • Article 2. Tax Relief and Refund Account . 19611
  • CHAPTER 9. VIOLATIONS . 19701-19722
  • CHAPTER 9.1. TAX AMNESTY . 19730-19738
  • CHAPTER 9.5. TAX SHELTERS . 19778
  • CHAPTER 9.5. TAX SHELTERS
  • Article 1. Voluntary Compliance Initiative One . 19751-19754
  • Article 2. Statute of Limitations for Abusive Tax Avoidance
  • Transactions . 19755
  • Article 3. Voluntary Compliance Initiative Two . 19761-19764
  • Article 4. Penalties and Interest . 19772-19778
  • CHAPTER 10. RES JUDICATA . 19801-19802
  • PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT . 19850-19854
  • PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND
  • POSTPONEMENT LAW
  • CHAPTER 1. SENIOR CITIZENS HOMEOWNERS AND RENTERS PROPERTY
  • TAX ASSISTANCE LAW
  • Article 1. General Provisions and Definitions . 20501-20514
  • Article 2. Computations . 20541-20544
  • Article 3. Claims . 20561-20564
  • CHAPTER 2. PROPERTY TAX POSTPONEMENT
  • Article 1. General Provisions and Definitions . 20581-20586
  • Article 2. Postponement . 20601-20605
  • Article 3. Claims . 20621-20623
  • CHAPTER 3. SENIOR CITIZENS TENANT-STOCKHOLDER PROPERTY TAX
  • POSTPONEMENT LAW . 20625-20638
  • CHAPTER 3.3. SENIOR CITIZENS MOBILEHOME PROPERTY TAX
  • POSTPONEMENT LAW . 20639-20639.12
  • CHAPTER 3.5. SENIOR CITIZENS POSSESSORY INTEREST HOLDER
  • PROPERTY TAX POSTPONEMENT LAW . 20640-20640.12
  • CHAPTER 4. ADMINISTRATION . 20641-20646
  • PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR
  • CITIZENS AND DISABLED CITIZENS
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 20800-20808
  • CHAPTER 2. DEFERMENT . 20810-20817
  • CHAPTER 3. FINANCING . 20820-20825
  • PART 10.7. TAXPAYERS' BILL OF RIGHTS . 21001-21028
  • PART 11. CORPORATION TAX LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
  • Article 1. General Provisions . 23001-23004
  • Article 2. Definitions . 23030-23060
  • CHAPTER 2. THE CORPORATION FRANCHISE TAX
  • Article 1. Definitions and General Provisions . 23101-23114
  • Article 2. Tax on General Corporations . 23151-23155
  • Article 3. Tax on Banks and Financial Corporations . 23181-23188
  • Article 3.5. Credit for Prepaid Tax . 23201-23204
  • Article 4. Commencing Corporations . 23221-23226
  • Article 5. Reorganized Corporations . 23251-23253
  • Article 6. Corporations Resuming Business . 23281-23282
  • Article 7. Suspension and Revivor . 23301-23305e
  • Article 8. Dissolution or Withdrawal . 23331-23335
  • Article 9. Affiliated Railroads . 23361-23364a
  • CHAPTER 2.5. ALTERNATIVE MINIMUM TAX . 23400-23459
  • CHAPTER 3. THE CORPORATION INCOME TAX
  • Article 1. Imposition of Tax . 23501-23504
  • Article 2. Cessation of Activities . 23561
  • Article 3. Suspensions
  • CHAPTER 3.5. TAX CREDITS . 23604-23688
  • CHAPTER 4. EXEMPT CORPORATIONS
  • Article 1. Exemptions From This Part . 23701-23712
  • Article 2. Taxation of Business Income of Certain Article 1
  • Organizations . 23731-23741
  • Article 3. Returns of Exempt Organizations . 23771-23778
  • CHAPTER 4.5. TAX TREATMENT OF S CORPORATIONS AND THEIR
  • SHAREHOLDERS . 23800-23813
  • CHAPTER 5. COMPUTATION OF TAX WHEN LAW CHANGED . 24251
  • CHAPTER 6. GROSS INCOME
  • Article 1. Definitions . 24271-24276
  • Article 2. Exclusions . 24301-24315
  • Article 3. Other Exclusions . 24320-24329
  • CHAPTER 7. NET INCOME
  • Article 1. Deductions . 24341-24384.5
  • Article 2. Special Deductions . 24401-24416.22
  • Article 3. Items Not Deductible . 24421-24449
  • CHAPTER 8. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS . 24451-24481
  • CHAPTER 12. DEFERRED COMPENSATION, ETC.
  • Article 1. Adoption of Subchapter D of the Internal Revenue
  • Code Relating to Deferred Compensation, etc. . 24601-24602
  • Article 2. Exceptions to Part I of Subchapter D of the
  • Internal Revenue Code, Relating to Pension,
  • Profit-Sharing, Stock Bonus Plans, etc. . 24611-24612
  • CHAPTER 13. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
  • Article 1. Accounting Periods . 24631-24637
  • Article 2. Methods of Accounting . 24651-24654
  • Article 3. Year of Inclusion . 24661-24679
  • Article 4. Year of Deduction . 24681-24694
  • Article 5. Inventories . 24701-24710
  • Article 6. Adjustments Required by Changes in Method . 24721-24726
  • CHAPTER 14. NATURAL RESOURCES . 24831-24831.6
  • CHAPTER 14.5. REGULATED INVESTMENT COMPANIES, REAL ESTATE
  • INVESTMENT TRUSTS, REAL ESTATE MORTGAGE
  • INVESTMENT CONDUITS, AND FINANCIAL ASSET
  • SECURITIZATION INVESTMENT TRUSTS . 24870-24875
  • CHAPTER 15. GAIN OR LOSS ON DISPOSITION OF PROPERTY
  • Article 1. Computation of Gain or Loss . 24900-24905.5
  • Article 2. Basis for Computation of Gain or Loss . 24911-24919
  • Article 3. Nontaxable Exchanges . 24941-24956
  • Article 4. Special Rules for Basis . 24961-24989
  • Article 4.5. Capital Gains and Losses . 24990-24995
  • Article 5. Wash Sales of Stock or Securities . 24998
  • CHAPTER 17. ALLOCATION OF INCOME
  • Article 1. General Provisions . 25101-25108
  • Article 1.5. Water's-Edge Election . 25110-25116
  • Article 2. Uniform Division of Income for Tax Purposes Act*25120-25141
  • PART 13. CIGARETTE TAX
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 30001-30019
  • CHAPTER 2. IMPOSITION OF TAX
  • Article 1. Tax on Distributors . 30101-30111
  • Article 2. Cigarette and Tobacco Products Surtax . 30121-30130
  • Article 3. California Children and Families Trust Fund
  • Account . 30131-30131.6
  • CHAPTER 3. LICENSES, BONDS AND REGISTRATION
  • Article 1. Licenses and Bonds . 30140-30149
  • Article 2. Registration . 30151
  • Article 3. Wholesalers . 30155-30159
  • CHAPTER 3.5. STAMPS AND METER MACHINES
  • Article 1. Use of Stamps and Impressions . 30161-30165.2
  • Article 2. Sale to Distributors . 30166-30172
  • Article 3. Determinations . 30173-30175
  • Article 4. Refunds . 30176-30179.1
  • Article 5. Other Provisions Applicable . 30180
  • CHAPTER 4. DETERMINATIONS
  • Article 1. Reports and Payments . 30181-30188
  • Article 1.1. Payment by Electronic Funds Transfer . 30190-30193
  • Article 2. Deficiency Determinations . 30201-30208
  • Article 2.5. Payment by Unlicensed Persons . 30210-30215
  • Article 3. Determinations If No Report or Return Made . 30221-30225
  • Article 4. Jeopardy Determinations . 30241-30244
  • Article 5. Redeterminations . 30261-30266
  • Article 6. Interest and Penalties . 30281-30285
  • CHAPTER 5. COLLECTION OF TAX
  • Article 1. Suit for Tax . 30301-30303
  • Article 1.5. Notice to Withhold . 30311-30316
  • Article 2. Priority and Lien of Tax . 30321-30322
  • Article 3. Warrant for Collection of Tax . 30341-30343
  • Article 4. Miscellaneous Provisions . 30351-30354.7
  • Article 5. Seizure and Sale . 30355-30358
  • CHAPTER 6. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 30361-30367
  • Article 2. Recovery of Erroneous Refunds . 30381-30384
  • Article 3. Suit for Refund . 30401-30407
  • Article 4. Cancellations . 30421
  • CHAPTER 7. REQUIREMENTS FOR TRANSPORTERS . 30431-30432
  • CHAPTER 7.5. SEIZURE AND FORFEITURE . 30435-30449
  • CHAPTER 8. ADMINISTRATION
  • Article 1. Administration . 30451-30456
  • Article 2. The California Taxpayers' Bill of Rights . 30458-30459.8
  • CHAPTER 9. DISPOSITION OF PROCEEDS . 30461-30462.1
  • CHAPTER 10. VIOLATIONS . 30471-30483
  • PART 14. ALCOHOLIC BEVERAGE TAX
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 32001-32010
  • CHAPTER 2. GENERAL EXEMPTIONS . 32051-32054
  • CHAPTER 3. REGISTRATION AND BONDS . 32101-32111
  • CHAPTER 4. TAX ON BEER AND WINE
  • Article 1. Imposition of Tax . 32151-32152
  • Article 2. Presumptions and Exemptions . 32171-32179
  • CHAPTER 5. TAX ON DISTILLED SPIRITS
  • Article 1. Imposition of Tax . 32201-32203
  • Article 2. Presumptions and Exemptions . 32211-32214
  • CHAPTER 5.5. SURTAX ON BEER, WINE,AND DISTILLED SPIRITS
  • Article 1. Imposition of the Surtax . 32220-32223
  • Article 2. Disposition of Proceeds . 32230
  • CHAPTER 6. DETERMINATIONS
  • Article 1. Returns and Payments . 32251-32258
  • Article 1.1. Payment by Electronic Funds Transfer . 32260-32263
  • Article 2. Deficiency Determinations . 32271-32273
  • Article 3. Determinations if No Return Made . 32291
  • Article 4. Redeterminations . 32301-32306
  • Article 5. Jeopardy Determinations . 32311-32313
  • CHAPTER 7. COLLECTION OF TAX
  • Article 1. Suit for Tax . 32351-32352
  • Article 2. Judgment for Tax . 32361-32364
  • Article 2.5. Warrant for Collection . 32365-32367
  • Article 3. Seizure and Sale . 32371-32374
  • Article 4. Miscellaneous . 32381-32390
  • CHAPTER 8. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 32401-32407
  • Article 2. Suit for Refund . 32411-32418
  • Article 3. Recovery of Erroneous Refunds . 32431-32433
  • Article 4. Cancellations . 32440
  • CHAPTER 9. ADMINISTRATION
  • Article 1. Administration . 32451-32457
  • Article 2. The California Taxpayers' Bill of Rights . 32460-32476
  • CHAPTER 10. DISPOSITION OF PROCEEDS . 32501-32502
  • CHAPTER 11. VIOLATIONS . 32551-32557
  • PART 15. SUBSCRIPTION TELEVISION . 35001-35003
  • PART 18.5. TIMBER YIELD TAX
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 38101-38110
  • CHAPTER 2. IMPOSITION OF THE TAX . 38115-38116
  • CHAPTER 3. DETERMINATION OF RATES . 38202-38204
  • CHAPTER 4.5. REGISTRATION . 38351
  • CHAPTER 5. DETERMINATIONS
  • Article 1. Returns and Payments . 38401-38405
  • Article 2. Deficiency Determinations . 38411-38419
  • Article 3. Determinations if No Return Made . 38421-38425
  • Article 4. Jeopardy Determinations . 38431-38435
  • Article 5. Redeterminations . 38441-38447
  • Article 6. Interest and Penalties . 38451-38455
  • CHAPTER 6. COLLECTION OF TAXES
  • Article 1. Security for Tax . 38501-38505
  • Article 2. Suit for Tax . 38511-38515
  • Article 3. Judgment for Tax . 38521-38525
  • Article 4. Priority and Lien of Tax . 38531-38532
  • Article 5. Warrant for Collection of Tax . 38541-38543
  • Article 6. Seizure and Sale . 38551-38554
  • Article 7. Payment on Termination of Business and
  • Successor's Liability . 38561-38565
  • Article 8. Miscellaneous Provisions . 38571-38577
  • CHAPTER 7. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 38601-38607
  • Article 2. Suit for Refund . 38611-38617
  • Article 3. Recovery of Erroneous Refunds . 38621-38624
  • Article 4. Cancellations . 38631
  • CHAPTER 8. ADMINISTRATION . 38701-38800
  • CHAPTER 9. VIOLATIONS AND RES JUDICATA . 38801-38805
  • CHAPTER 10. DISPOSITION OF PROCEEDS . 38901-38908
  • PART 19. ENERGY RESOURCES SURCHARGE LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 40001-40010
  • CHAPTER 2. THE SURCHARGE
  • Article 1. Imposition of Surcharge . 40016-40025
  • Article 3. Registration . 40035-40036
  • CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS . 40041-40046
  • CHAPTER 4. DETERMINATION OF SURCHARGE
  • Article 1. Due and Payable Dates . 40051-40053
  • Article 2. Returns and Payments . 40061-40065
  • Article 2.1. Payment by Electronic Funds Transfer . 40067-40069
  • Article 3. Deficiency Determinations . 40071-40079
  • Article 4. Determinations If No Return Made . 40081-40085
  • Article 5. Redeterminations . 40091-40097
  • Article 6. Interest and Penalties . 40101-40105
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 40111-40117
  • Article 2. Cancellations . 40121
  • Article 3. Suit for Refund . 40125-40131
  • Article 4. Recovery of Erroneous Refunds . 40135-40137
  • CHAPTER 6. COLLECTION OF SURCHARGE
  • Article 1. Suit for Surcharge . 40141-40145
  • Article 2. Notice to Withhold . 40151-40156
  • Article 2.5. Priority and Lien of Surcharge . 40157-40158
  • Article 3. Warrant for Collection . 40161-40163
  • Article 4. Miscellaneous . 40166-40168
  • CHAPTER 7. ADMINISTRATION
  • Article 1. Regulations, Records and Reports . 40171-40176
  • Article 2. Disposition of Proceeds . 40181-40182
  • Article 3. Violations . 40186-40188
  • Article 4. Notices . 40191
  • Article 5. The California Taxpayers' Bill of Rights . 40200-40216
  • PART 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 41001-41019.5
  • CHAPTER 2. THE SURCHARGE
  • Article 1. Imposition of the Surcharge . 41020-41027
  • Article 2. Adjustment of Surcharge Rate . 41030-41032
  • Article 3. Registration . 41040-41041
  • CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS . 41045-41049
  • CHAPTER 4. DETERMINATION OF SURCHARGE
  • Article 1. Due and Payable Dates . 41050-41056
  • Article 1.1. Payment by Electronic Funds Transfer . 41060-41063
  • Article 3. Deficiency Determinations . 41070-41078
  • Article 4. Determinations if No Return Made . 41080-41084
  • Article 5. Redeterminations . 41085-41091
  • Article 6. Interest and Penalties . 41095-41099
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 41100-41106
  • Article 2. Cancellations . 41107
  • Article 3. Suit for Refund . 41108-41114
  • Article 4. Recovery of Erroneous Refunds . 41114.1-41114.3
  • CHAPTER 6. COLLECTION OF TAX
  • Article 1. Suit for Tax . 41115-41119
  • Article 2. Notice to Withhold . 41120-41123.6
  • Article 2.5. Priority and Lien of Surcharge . 41124-41124.1
  • Article 3. Warrant for Collection . 41125-41127
  • Article 4. Miscellaneous . 41127.5-41127.8
  • CHAPTER 7. ADMINISTRATION
  • Article 1. Regulations, Records and Reports . 41128-41132
  • Article 2. Disposition of Proceeds . 41135-41142
  • Article 2.5. Violations . 41143-41143.8
  • Article 3. Notices . 41144
  • Article 4. Purpose . 41150-41152
  • Article 5. The California Taxpayers' Bill of Rights . 41160-41176
  • PART 22. HAZARDOUS SUBSTANCES TAX LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 43001-43013
  • CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX
  • Article 1. Imposition of Tax . 43051-43057
  • Article 2. Registration and Security . 43101-43102
  • CHAPTER 3. DETERMINATIONS
  • Article 1. Returns and Payments . 43151-43160
  • Article 1.1. Payment by Electronic Funds Transfer . 43170-43173
  • Article 2. Deficiency Determinations . 43201-43204
  • Article 4. Redeterminations . 43301-43307
  • Article 5. Jeopardy Determinations . 43350-43352
  • CHAPTER 4. COLLECTION OF TAX
  • Article 1. Suit for Tax . 43401-43402
  • Article 2. Judgment for Tax . 43413-43414
  • Article 3. Warrant for Collection . 43421-43423
  • Article 4. Seizure and Sale . 43431-43434
  • Article 5. Miscellaneous . 43441-43449
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 43451-43456
  • Article 2. Suit for Refund . 43471-43478
  • Article 3. Recovery of Erroneous Refunds . 43481-43484
  • Article 4. Cancellations . 43491
  • CHAPTER 6. ADMINISTRATION
  • Article 1. Administration . 43501-43506
  • Article 2. The California Taxpayers' Bill of Rights . 43511-43527
  • CHAPTER 7. DISPOSITION OF PROCEEDS . 43551-43555
  • CHAPTER 8. VIOLATIONS . 43602-43607
  • CHAPTER 9. DISCLOSURE OF INFORMATION . 43651
  • PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW . 43800-43810
  • . 44000-44007
  • PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 45001-45009
  • CHAPTER 2. THE INTEGRATED WASTE MANAGEMENT FEE
  • Article 1. Imposition of Fee . 45051
  • Article 2. Registration and Security . 45101-45102
  • CHAPTER 3. DETERMINATIONS
  • Article 1. Reports and Payments . 45151-45158
  • Article 1.1. Payment by Electronic Funds Transfer . 45160-45163
  • Article 2. Deficiency Determinations . 45201-45203
  • Article 3. Redeterminations . 45301-45307
  • Article 4. Jeopardy Determinations . 45351-45353
  • CHAPTER 4. COLLECTION OF FEE
  • Article 1. Suit for Fee . 45401-45402
  • Article 2. Judgment for Fee . 45451-45452
  • Article 3. Warrant for Collection . 45501-45503
  • Article 4. Seizure and Sale . 45551-45554
  • Article 5. Miscellaneous . 45601-45610
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 45651-45656
  • Article 2. Suit for Refund . 45701-45708
  • Article 3. Recovery of Erroneous Refunds . 45751-45753
  • Article 4. Cancellations . 45801
  • CHAPTER 6. ADMINISTRATION
  • Article 1. Administration . 45851-45855.5
  • Article 2. The California Taxpayers' Bill of Rights . 45856-45872
  • CHAPTER 7. DISPOSITION OF PROCEEDS . 45901
  • CHAPTER 8. VIOLATIONS . 45951-45956
  • CHAPTER 9. DISCLOSURE OF INFORMATION . 45981-45984
  • PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION
  • FEES
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 46001-46029
  • CHAPTER 2. OIL SPILL PREVENTION AND ADMINISTRATION FEE AND
  • OIL SPILL RESPONSE FEE
  • Article 1. Imposition of Fee . 46051-46054
  • Article 2. Registration . 46101
  • CHAPTER 3. DETERMINATIONS
  • Article 1. Returns and Payments . 46151-46159
  • Article 1.1. Payment by Electronic Funds Transfer . 46160-46163
  • Article 2. Deficiency Determinations . 46201-46205
  • Article 3. Determinations If No Return Made . 46251-46255
  • Article 4. Jeopardy Determinations . 46301-46303
  • Article 5. Redeterminations . 46351-46357
  • CHAPTER 4. COLLECTION OF FEE
  • Article 1. Security for Fee . 46401-46407
  • Article 2. Suit for Fee . 46411-46412
  • Article 3. Judgment for Fee . 46421-46422
  • Article 4. Warrant for Collection . 46431-46433
  • Article 5. Seizure and Sale . 46441-46444
  • Article 6. Successor Withholding and Liability . 46451-46454
  • Article 7. Miscellaneous . 46461-46466
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 46501-46507
  • Article 2. Suit for Refund . 46521-46528
  • Article 3. Recovery of Erroneous Refunds . 46541-46544
  • Article 4. Cancellations . 46551
  • CHAPTER 6. ADMINISTRATION
  • Article 1. General Provisions . 46601-46606
  • Article 2. The California Taxpayers' Bill of Rights . 46611-46628
  • CHAPTER 7. DISPOSITION OF PROCEEDS . 46651-46653
  • CHAPTER 8. VIOLATIONS . 46701-46706
  • CHAPTER 9. DISCLOSURE OF INFORMATION . 46751
  • PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 50101-50107
  • CHAPTER 2. THE UNDERGROUND STORAGE TANK FEE
  • Article 1. Imposition of Fee . 50108
  • Article 2. Registration and Security . 50108.1-50108.2
  • CHAPTER 3. DETERMINATIONS
  • Article 1. Reports and Payments . 50109-50112.6
  • Article 1.1. Payment by Electronic Funds Transfer . 50112.7-50112.10
  • Article 2. Deficiency Determinations . 50113-50113.2
  • Article 3. Redeterminations . 50114-50120
  • Article 4. Jeopardy Determinations . 50120.1-50120.3
  • CHAPTER 4. COLLECTION OF FEE
  • Article 1. Suit for Fee . 50121-50122
  • Article 2. Judgment for Fee . 50123-50124
  • Article 3. Warrant for Collection . 50125-50127
  • Article 4. Seizure and Sale . 50128-50131
  • Article 5. Miscellaneous . 50132-50138.8
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 50139-50142.2
  • Article 2. Suit for Refund . 50143-50149
  • Article 3. Recovery of Erroneous Refunds . 50150-50150.5
  • Article 4. Cancellations . 50151
  • CHAPTER 6. ADMINISTRATION
  • Article 1. Administration . 50152-50155.5
  • Article 2. The California Taxpayers' Bill of Rights . 50156-50156.18
  • CHAPTER 7. DISPOSITION OF PROCEEDS . 50157-50158
  • CHAPTER 8. DISCLOSURE OF INFORMATION . 50159-50162
  • PART 30. FEE COLLECTION PROCEDURES LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 55001-55004
  • CHAPTER 2. FEE . 55021-55022
  • CHAPTER 3. DETERMINATIONS
  • Article 1. Returns and Payments . 55040-55046.5
  • Article 1.1. Payment by Electronic Funds Transfer . 55050-55053
  • Article 2. Deficiency Determinations . 55061-55064
  • Article 3. Redeterminations . 55081-55087
  • Article 4. Jeopardy Determinations . 55101-55103
  • CHAPTER 4. COLLECTION OF FEE
  • Article 1. Suit for Fee . 55121-55122
  • Article 2. Judgment for Fee . 55141-55142
  • Article 3. Warrant for Collection . 55161-55163
  • Article 4. Seizure and Sale . 55181-55184
  • Article 5. Miscellaneous . 55201-55211
  • CHAPTER 5. OVERPAYMENTS AND REFUNDS
  • Article 1. Claim for Refund . 55221-55226
  • Article 2. Suit for Refund . 55242-55248
  • Article 3. Recover of Erroneous Refunds . 55261-55263
  • Article 4. Cancellations . 55281
  • CHAPTER 6. ADMINISTRATION AND TAXPAYERS' BILL OF RIGHTS
  • Article 1. Administration . 55301-55305
  • Article 2. The California Taxpayers' Bill of Rights . 55321-55337
  • CHAPTER 7. VIOLATIONS . 55361-55365
  • CHAPTER 8. DISCLOSURE OF INFORMATION . 55381
  • PART 31. DIESEL FUEL TAX LAW
  • CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS . 60001-60049.1
  • CHAPTER 2. IMPOSITION OF TAX . 60050-60064
  • CHAPTER 3. EXEMPTIONS . 60100-60108
  • CHAPTER 4. INTERSTATE USERS
  • Article 1. Definitions . 60110-60114
  • Article 2. Imposition of Tax . 60115-60116
  • Article 3. Licenses for Interstate Users . 60120-60122
  • Article 4. Administrative Provisions . 60128
  • CHAPTER 4.5. INTERNATIONAL FUEL TAX AGREEMENT . 60130
  • CHAPTER 5. LICENSES
  • Article 1. Licenses for Suppliers . 60131-60135
  • Article 2. License for Exempt Bus Operator . 60141-60143
  • Article 2.5. License for Government Entity . 60146
  • Article 3. License for Ultimate Vendor . 60151-60153
  • Article 4. License for Highway Vehicle Operator and End
  • Seller . 60161-60163
  • Article 5. Denial of License . 60171-60173
  • Article 6. Revocation of License . 60180-60186
  • Article 7. Licensing of Locations . 60190
  • CHAPTER 6. DETERMINATIONS AND PAYMENTS
  • Article 1. Returns and Payments . 60201-60212
  • Article 1.1. Payment by Electronic Funds Transfer . 60250-60253
  • Article 2. Determination If No Return Made . 60301-60304
  • Article 3. Deficiency Determinations . 60310-60317
  • Article 4. Jeopardy Determinations and Weekly Payments . 60330-60340
  • Article 5. Redeterminations . 60350-60356
  • Article 6. Payment by Unlicensed Persons . 60360-60366
  • CHAPTER 7. COLLECTION OF TAX
  • Article 1. Security for Tax . 60401-60408
  • Article 2. Suit for Tax . 60421-60423
  • Article 3. Lien of Tax . 60441-60445
  • Article 4. Warrant for Collection of Tax . 60451-60453
  • Article 5. Seizure and Sale . 60461-60464
  • Article 6. Successor Withholding and Liability . 60471-60474
  • Article 7. Miscellaneous Provisions . 60491-60495
  • CHAPTER 8. OVERPAYMENT AND REFUNDS
  • Article 1. Refunds on Certain Sales and Uses . 60501-60512
  • Article 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers . 60521-60525
  • Article 3. Suit for Refund . 60541-60548
  • Article 4. Recovery of Erroneous Refunds . 60561-60564
  • Article 5. Cancellations . 60581
  • CHAPTER 9. ADMINISTRATION
  • Article 1. Administration . 60601-60610
  • Article 2. The California Taxpayers' Bill of Rights . 60621-60637
  • CHAPTER 10. DISTRIBUTION OF PROCEEDS . 60651-60654
  • CHAPTER 11. VIOLATIONS . 60701-60709