Revenue and Taxation Code — Part 1 | RTC — United States — California law | Esheria

Revenue and Taxation Code

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This section says the act is known as the Revenue and Taxation Code.

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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

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  1. 1.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    This section says the act is known as the Revenue and Taxation Code.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 1. This act shall be known as the Revenue and Taxation Code. (Enacted by Stats. 1939, Ch. 154.)
  2. 10.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    This section defines “section” and “subdivision” for the code.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 10. “Section” means a section of this code unless some other statute is specifically mentioned and “subdivision” means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. (Enacted by Stats. 1939, Ch. 154.)
  3. 100.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section sets rules for allocating certain property tax assessed value and revenue among counties and taxing jurisdictions, including county tax rate areas and county auditor allocations.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100. Notwithstanding any other provision of law, commencing with the 1988–89 fiscal year, property tax assessed value attributable to unitary and operating nonunitary property, as defined in Sections 723 and 723.1, that is assessed by the State Board of Equalization shall be allocated by county as provided in Section 756, and the assessed value and revenues attributable to that allocation shall be allocated within each county as follows: (a) Each county shall establish one countywide tax rate area. The assessed value of all unitary and operating nonunitary property shall be assigned to this tax rate area. No other property shall be assigned to this tax rate area. (b) Property assigned to the tax rate area created by subdivision (a) shall be taxed at a rate equal to the sum of the following two rates: (1) A rate determined by dividing the county’s total ad valorem tax levies for the secured roll, including levies made pursuant to Section 96.8, for the prior year, exclusive of levies for debt service, by the county’s total ad valorem secured roll assessed value for the prior year. (2) A rate determined as follows: (A) By dividing the county’s total ad valorem tax levies for unitary and operating nonunitary property for the prior year debt service only by the county’s total unitary and operating nonunitary assessed value for the prior year. (B) Beginning with the 1989–90 fiscal year, adjusting the rate determined pursuant to subparagraph (A) by the percentage change between the two preceding fiscal years in the county’s ad valorem debt service levy for the secured roll, not including unitary and operating nonunitary debt service. (c) The property tax revenue derived from the assessed value assigned to the countywide tax rate area pursuant to subdivision (a) and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by the use of the tax rate determined in paragraph (1) of subdivision (b) shall be allocated as follows: (1) For the 1988–89 fiscal year and each fiscal year thereafter, each taxing jurisdiction shall be allocated an amount of property tax revenue equal to 102 percent of the amount of the aggregate property tax revenue it received from all unitary and operating nonunitary property in the prior fiscal year, exclusive of revenue attributable to qualified property under Sections 100.95 and 100.96 and levies for debt service. (2) If the amount of property tax revenue available for allocation in the current fiscal year is insufficient to make the allocations required by paragraph (1), the amount of revenue to be allocated to each taxing jurisdiction shall be prorated based on a factor determined by dividing the total amount of property tax revenue available to all taxing jurisdictions from unitary and operating nonunitary property in the current year, exclusive of revenue attributable to levies for debt service, by the total amount of property tax revenue received by all taxing jurisdictions from unitary and operating nonunitary property in the prior fiscal year, exclusive of revenue attributable to levies for debt service. (3) If the amount of property tax revenue available for allocation to all taxing jurisdictions in the current fiscal year from unitary and operating nonunitary property, exclusive of revenue attributable to qualified property under Sections 100.95 and 100.96 and levies for debt service, exceeds 102 percent of the property tax revenue received by all taxing jurisdictions from all unitary and operating nonunitary property in the prior fiscal year, exclusive of revenue attributable to qualified property under Sections 100.95 and 100.96 and levies for debt service, the amount of revenue in excess of 102 percent shall be allocated to all taxing jurisdictions in the county by a ratio determined by dividing each taxing jurisdiction’s share of the county’s total ad valorem tax levies for the secured roll for the prior year, exclusive of levies for qualified property under Sections 100.95 and 100.96 and levies for debt service, by the county’s total ad valorem tax levies for the secured roll for the prior year, exclusive of levies for qualified property under Sections 100.95 and 100.96 and levies for debt service. (d) The property tax revenue derived from the assessed value assigned to the countywide tax rate area pursuant to subdivision (a) and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by the use of the tax rate determined in paragraph (2) of subdivision (b) shall be allocated as follows: (1) An amount shall be computed for each taxing jurisdiction and shall be determined by multiplying the amounts required in the current year pursuant to subdivisions (a) and (c) of Section 93 by that percentage that shall be determined by dividing the amount of property tax revenue the jurisdiction received in the prior year from unitary property and operating nonunitary property by the total amount of property tax revenue the jurisdiction received in the prior year from all property. (2) The amount of property tax revenue available for allocation pursuant to this subdivision shall be allocated among taxing jurisdictions in the proportion that the amount computed for each taxing jurisdiction pursuant to paragraph (1) bears to the total amount computed pursuant to paragraph (1) for all taxing jurisdictions. (3) If a taxing jurisdiction is levying a tax rate for debt service for the first time in the current fiscal year, for purposes of determining the percentage specified in paragraph (1), that percentage shall be the percentage determined by dividing the amount of property tax revenue received by that taxing jurisdiction in the prior year pursuant to subdivision (c) from unitary and operating nonunitary property by the total amount of property tax revenue received by that taxing jurisdiction in the prior year from all property within the taxing jurisdiction. (e) For purposes of this section: (1) “The county’s total ad valorem tax levies for the secured roll” means all ad valorem tax levies for the county’s secured roll, including the general tax levy, levies for debt service (including land only and land and improvement rates), and levies for redevelopment agencies. (2) “The county’s total ad valorem secured roll” means the county’s local roll, after all exemptions except the homeowner’s exemption, and the county’s utility roll. (3) “Taxing jurisdiction” includes a redevelopment agency. (4) In a county of the second class, for the 1992–93 fiscal year and each fiscal year thereafter, “taxing jurisdiction” includes that fund that has been designated by the auditor as the “Unallocated Residual Public Utility Tax Fund.” All revenues allocated to that fund pursuant to this section shall be deposited in that fund and shall be distributed as follows: (A) For the 1992–93 fiscal year to the 1996–97 fiscal year, inclusive, at the discretion of the county board of supervisors. (B) For the 1997–98 fiscal year, 100 percent to the Orange County Fire Authority. (C) For the 1998–99 fiscal year and each fiscal year thereafter, in accordance with the following schedule: (i) Fifty-seven and forty-seven hundredths percent to the Orange County Fire Authority. (ii) Forty-one and forty-seven hundredths percent to the Orange County Library District. (iii) Forty-eight hundredths percent to the Buena Park Library District. (iv) Fifty-eight hundredths percent to the Placentia Library District. (f) The assessed value of the unitary and operating nonunitary property shall be kept separate for each state assessee throughout the allocation process. (g) Each state assessee shall be issued only one tax bill for all unitary and operating nonunitary property within the county. (h) This section applies to the unitary property of regulated railway companies only to the extent described in Section 100.1. (i) This section does not apply to property that on July 1, 1987, was undeveloped and owned by a utility and located within a city, county, or city and county that adopts a resolution stating that the property is subject to a development plan or agreement and that this section shall not apply to that property, and the city, county, or city and county transmits a copy of that resolution, including a legal description of the property, to the State Board of Equalization and the county’s auditor-controller prior to January 1, 1988. (j) (1) For property that on July 1, 1990, was undeveloped and owned by a utility and that is located within a city, county, or city and county that adopts a resolution stating that the property is subject to a development plan or agreement and that this subdivision applies to that property, and the city, county, or city and county transmits a copy of that resolution, including a legal description of the property, to the county auditor prior to August 1, 1991, the allocation of property tax revenues derived with respect to that property pursuant to Sections 96.1, 96.2, 97.31, 98, 98.01, and 98.04, shall be subject to the allocation required by paragraph (2). (2) The county auditor shall annually allocate to a city, county, or city and county, that has adopted and transmitted a resolution pursuant to paragraph (1), the amount of property tax revenues derived with respect to the property described in paragraph (1) that would be allocated to that city, county, or city and county if that property were subject to assessment by the county assessor. In order to provide the allocations required by this paragraph, the county auditor shall make any necessary pro rata reductions in allocations to local agencies other than that city, county, or city and county adopting and transmitting a resolution pursuant to paragraph (1), of property tax revenues derived with respect to the property described in paragraph (1). (k) (1) For property subject to this section that is owned by a utility that serves no more than two counties and is located within a city, county, or city and county that adopts a resolution stating that the property is subject to a development plan or agreement for new construction and the city, county, or city and county transmits a copy of that resolution, including a legal description of the property, to the State Board of Equalization and the county auditor prior to January 1, 2006, the allocation of property tax revenues derived with respect to that property pursuant to Sections 96.1, 97.31, 98, 98.01, and 98.04, shall be subject to the requirements of paragraph (2). (2) If the city, county, or city and county has adopted and transmitted a resolution pursuant to paragraph (1), the county auditor shall annually allocate the property tax revenue attributable to the new construction described in the development plan or agreement, as if that new construction were subject to assessment by the county assessor, according to the following formula: (A) An amount of property tax revenue to school entities, as defined in subdivision (f) of Section 95, equivalent to the same percentage the school entities received in the prior fiscal year of the property tax revenues paid by the utility in the county in which the property described in paragraph (1) is located. (B) An amount of property tax revenue to the county in which the property is located equivalent to the same percentage the county received in the prior fiscal year of the property tax revenues paid by the utility in the county in which the property described in paragraph (1) is located. The county shall distribute those property tax revenues to the county general fund, the county library district, the county flood control district, the county sanitation districts, and the county service areas. (C) The property tax revenue remaining after the allocations described in subparagraphs (A) and (B) are made shall be distributed to the city in which the property described in paragraph (1) is located. (3) In order to provide the allocations required by paragraph (2), the county auditor shall make any necessary pro rata reductions in allocations of property taxes attributable to the property specified in paragraph (1) to jurisdictions other than those receiving an allocation under paragraph (2). (l) (1) For property subject to this section that is owned by a utility that was constructed by a wholly owned subsidiary of the utility prior to January 1, 2007, and placed in service by the utility on or after January 1, 2007, and the property is located within a redevelopment project area of a joint powers authority comprised of cities and a county that adopts a resolution stating that the property is subject to a redevelopment plan and the joint powers authority transmits a copy of that resolution, including a legal description of the property, to the State Board of Equalization and the county auditor prior to January 1, 2011, the allocation of property tax revenues derived with respect to that property shall be subject to the requirements of subdivision (a) of Section 100.9. (2) Notwithstanding any other law, the State Board of Equalization may amend the tax rolls for the 2010–11 fiscal year in order to provide the allocations required by paragraph (1). (m) The amendments made to this section by the act that added this subdivision apply for the 2007–08 fiscal year and for each fiscal year thereafter. (n) The amendments made to this section by the act that added this subdivision apply for the 2010–11 fiscal year and for each fiscal year thereafter. (Amended by Stats. 2011, Ch. 710, Sec. 1. (SB 536) Effective October 9, 2011.)
  4. 100.01.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.01. Commencing with the 1995–96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section 401.8 shall be assigned to a separate, countywide tax rate area. The tax rate to be applied to this assessed value shall be the sum of the two rates determined pursuant to subdivision (b) of Section 100, and the property tax revenues so derived shall be allocated in accordance with the allocation procedures set forth in subdivisions (c) and (d) of Section 100. (Added by Stats. 1995, Ch. 32, Sec. 1. Effective June 28, 1995.)
  5. 100.05.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.05. Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution is hereby suspended for the 2009–10 fiscal year. (Added by Stats. 2009, 4th Ex. Sess., Ch. 13, Sec. 1. Effective July 28, 2009.)
  6. 100.06.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.06. (a) In accordance with the suspension under Section 100.05 of the Revenue and Taxation Code of subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution, the county auditor shall, for the 2009–10 fiscal year, do both of the following: (1) (A) Except as otherwise provided in subparagraph (B) and subdivision (b), reduce the total amount of ad valorem property tax revenue otherwise required to be apportioned to a city, county, city and county, or a special district by 8 percent of the total amount of ad valorem property tax revenue apportioned to that local agency for the 2008–09 fiscal year. (B) For purposes of calculating the amount of an 8-percent reduction required by subparagraph (A), any amount required to be paid or allocated to a city, county, or city and county under Section 97.68 or 97.70 for the 2008–09 fiscal year is included in determining the total amount of property tax revenue apportioned to that local agency for that fiscal year. A reduction made pursuant to this paragraph shall not, however, be made from any amount that is to be apportioned to a city, county, or city and county as a result of Section 97.68. (2) Transfer to the Supplemental Revenue Augmentation Fund, hereby established in the county treasury for administration by the county office of education as provided in subdivision (c), an amount equal in the aggregate to that portion of the total amount of reductions required by paragraph (1). The aggregate amount of transfers required by this paragraph shall be made in two equal shares, with the first share being transferred on January 15, 2010, and the second share being transferred on May 3, 2010. (b) (1) Upon written request by a local agency that is received no later than 30 days after the issuance on bonds under Section 6590 of the Government Code or December 1, 2009, whichever date is earlier, the Director of Finance may, on the basis of extreme hardship and only to the extent that the agency did not receive bond proceeds for the full amount of Proposition 1A receivables that it offered for sale under Section 6588.6, decrease the reduction amount that would otherwise be applied to that local agency under subdivision (a). In evaluating a written request for a decrease, the Director of Finance may consider factors including, but not limited to, all of the following: (A) Whether the requesting local agency is the subject of a current bankruptcy proceeding, or whether incurring the full reduction amount otherwise required by subdivision (a) would likely cause the local agency to seek bankruptcy protection. (B) Whether the requesting local agency has any financial reserves, and whether incurring the full reduction amount otherwise required by subdivision (a) would impair the ability of the local agency to provide a basic level of core public services. (2) (A) If the Director of Finance approves a request made pursuant to paragraph (1), he or she shall, by December 10, 2009, certify to the auditor of the county in which the requesting local agency is located, the amount of a decrease in the reduction otherwise to be incurred by the requesting local agency pursuant to subdivision (a). The amount of that decrease shall be applied in proportionate shares to increase the reduction amounts under subdivision (a) of all other local agencies in the county, so that there is no decrease in the aggregate amount of reductions to be incurred by local agencies located in the county. The Director of Finance may determine that the reduction amount that would otherwise be incurred by the requesting local agency under subdivision (a) should be decreased to zero. The amount of any certified decrease, in whole or in part, of a reduction amount shall be based upon the director’s evaluation of the factors considered with respect to the requesting local agency under paragraph (1) and the extent to which those factors indicate that the requesting local agency should be given relief. (B) The Director of Finance may not grant decreases to local agencies within a single county that, in the aggregate, total more than 10 percent of the combined total of the reduction amounts under subdivision (a) for all local agencies in that county. (3) (A) Two or more local agencies in a county may agree to reallocate exclusively among themselves all or part of their reduction amounts otherwise required by this section. Any local agencies entering into an agreement to so reallocate their reduction amounts shall, no later than November 2, 2009, notify the county auditor of that agreement and the reallocations specified in that agreement, except that these agreements may be entered into after November 2, 2009, with respect to any Proposition 1A receivable created pursuant to paragraph (2). The auditor shall thereafter implement subdivision (a) with respect to those local agencies in accordance with that agreement. (B) A redevelopment agency that will, on behalf of the city, city and county, or county under Section 33681.12 of the Health and Safety Code, pay all or a portion of a reduction amount under subdivision (a) shall so notify the county auditor by November 2, 2009. The auditor shall thereafter decrease the city’s, city and county’s, or county’s reduction amount by the amount of the payment from the city, city and county, or county redevelopment agency to the extent that the payment is received prior to a date by which a transfer is required by paragraph (2) of subdivision (a). (c) (1) Except for those moneys subject to paragraph (3), the moneys in the Supplemental Revenue Augmentation Fund shall be transferred by the county office of education to the Controller, in amounts and for those purposes as directed by the Director of Finance, exclusively to reimburse the state for the costs of providing health care, trial court, correctional, or other state-funded services and costs, until those moneys are exhausted. Moneys in a Supplemental Revenue Augmentation Fund shall be transferred to reimburse only those costs incurred, and the costs of services provided, in the county in which those moneys are collected. (2) (A) Entities of state government, including the Administrative Office of the Courts, that are responsible for the functions funded with moneys transferred pursuant to paragraph (1) shall keep records, as required by the Department of Finance, of expenditures made in the county pursuant to that paragraph, and shall provide to the Department of Finance any information required by the department with respect to those expenditures. (B) Moneys transferred pursuant to paragraph (1) for the funding of trial courts shall reimburse transfers from the state General Fund to the Trial Court Trust Fund. (C) The county office of education shall make a transfer under paragraph (1) within five days of that transfer being directed by the Department of Finance, and shall provide to the Controller, with that transfer, information specifying the purpose of that transfer. (D) Moneys in the Supplemental Revenue Augmentation Fund that are not transferred in a fiscal year and are not subject to paragraph (3) shall be retained in the fund for transfer pursuant to paragraph (1) in a subsequent fiscal year. (3) Any moneys in the Supplemental Revenue Augmentation Fund that are determined by the Director of Finance not to be necessary to fund the provision of state-funded services and costs shall be transferred to the county’s Educational Revenue Augmentation Fund, no later than June 1, 2010. Funds transferred to the county’s Educational Revenue Augmentation Fund pursuant to this paragraph shall not be apportioned to community college districts. This paragraph shall not be construed to increase any allocations of excess, additional, or remaining funds that would otherwise have been allocated to cities, counties, cities and counties, or special districts pursuant to clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.2 of, clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3 of, or Article 4 (commencing with Section 98) of Chapter 6 of Part 0.5 of Division 1 of, the Revenue and Taxation Code had this section not been enacted. (4) (A) Each county auditor shall report to the Department of Finance the amount of property tax revenue that was transferred from each local agency located in the county to the county’s Supplemental Revenue Augmentation Fund. The county auditor first shall report this information on or before January 15, 2010, and then on or before May 15, 2010, and shall provide a copy of each report to each local agency located in the county. (B) When transferring the amounts required by paragraph (1), each county auditor shall also provide the Department of Finance, the Legislative Analyst’s Office, and each local agency located in the county with information detailing how each local agency’s reduction amount under subdivision (a) was calculated. This information shall first be reported on or before January 15, 2010, and then on or before May 15, 2010. (d) For the 2010–11 fiscal year and each fiscal year thereafter, the county auditor shall apportion ad valorem property tax to cities, counties, cities and counties and special districts without regard to the changes in property tax revenue apportionments required by this section. (e) (1) In accordance with Section 25.5 of Article XIII of the California Constitution, the state shall fully reimburse the revenue reductions incurred pursuant to subdivision (a) no earlier than June 6, 2013, except as allowed by paragraph (2), but not later than June 13, 2013, as provided in the terms and conditions of the sale of the bonds authorized by Section 6591 of the Government Code, in the following amounts determined by the Controller: (A) (i) The amount due to the authority that issued bonds pursuant to Section 6590 of the Government Code to purchase Proposition 1A receivables pursuant to Section 6588.6 of the Government Code shall be paid and calculated as follows: (I) The principal amount of the bonds on the date of the maturity or upon call. (II) Periodic interest on the bonds as applicable, except that if the bonds sold pursuant to Section 6590 of the Government Code bear interest on periodic interest payment dates pursuant to subdivision (e) of Section 6591 of the Government Code, the state shall pay periodic interest payments on or before each interest payment date. (III) The accrued interest on the bonds upon call, on the date of maturity, or a later date, if repayment does not occur prior to the date of maturity. (ii) The repayment date shall be certified by the Treasurer and the Director of Finance at the time of approval of the terms of the bonds pursuant to paragraph (4) of subdivision (x) of Section 6588 of the Government Code and shall be specified in the documents pursuant to which the bonds are issued. Upon certification of that repayment date, as provided in this subdivision, the obligation of the state to make payment on that date shall be deemed an obligation imposed by law. (iii) In the event the state fully repays the reduction amounts in accordance with paragraph (2) prior to the maturity date of the bonds, the payment amount shall be equal to the amount required, as shown in a report of an independent certified public accountant provided by the authority, to legally defease the bonds. (B) The amount due to each local agency that does not sell all of its Proposition 1A receivables to an authority described in subparagraph (A) or to purchasers of Proposition 1A receivables pursuant to Section 53610 of the Government Code shall be the sum of both of the following: (i) The unpaid principal amount of the revenue reduction incurred by each local agency pursuant to subdivision (a), less the amount of the revenue reduction that is attributable to Proposition 1A receivables that are sold to an authority described in subparagraph (A). (ii) Interest on the amount described in clause (i) from the time of each revenue reduction pursuant to paragraph (2) of subdivision (a), at a rate, set by the Department of Finance no later than 60 days after the operative date of this section, that is higher than the rate of interest earned by the Pooled Money Investment Account but no greater than 6 percent. (2) The state may repay the revenue reductions incurred pursuant to subdivision (a) before June 6, 2013, upon the order of the Director of Finance issued no earlier than 30 days after delivery of a written notice of the intent to do so to the Joint Legislative Budget Committee. (3) The payment of the amounts specified in this subdivision shall take priority over all other obligations of the state in any fiscal year in which those payments are due, excepting payments to schools under Article XVI of the California Constitution and debt service on general obligation bonds. The Controller shall take all prudent means within his or her legal discretion to assure that sufficient sums are available to pay these amounts and all other obligations of higher priority. (4) Notwithstanding Section 13340 of the Government Code, there is hereby continuously appropriated to the Controller from the General Fund, without regard to fiscal year, those amounts sufficient to pay the amounts specified in this subdivision. (f) (1) Notwithstanding any other law, if by June 30, 2013, the state has not fully reimbursed each local agency for its revenue reduction incurred pursuant subdivision (a) in the amounts as required by subdivision (e), the issuer of any bonds issued pursuant to subdivision (x) of Section 6588 of the Government Code, or any local agency that did not participate in the sale of Proposition 1A receivables pursuant to paragraph (2) of subdivision (x) of Section 6588 of the Government Code, may seek a writ of mandamus to compel the Controller to fully pay the amounts the state is obligated to pay under subdivision (e) and Section 25.5 of Article XIII of the California Constitution. A petition seeking a writ of mandamus pursuant to this subdivision, and any appellate proceedings arising from that action, shall have priority and preference in setting and review in furtherance of the repayment deadline mandated by Section 25.5 of Article XIII of the California Constitution. A petition for a writ of mandamus authorized by this subdivision may also be filed in the California Supreme Court pursuant to that court’s original jurisdiction described in Section 10 of Article VI of the California Constitution. (2) In authorizing an original mandamus petition to the California Supreme Court pursuant to this paragraph, the Legislature finds and declares all of the following: (A) The Legislature is expressly required by Section 25.5 of Article XIII of the California Constitution to enact a statute mandating the full and timely repayment, as provided by subdivision (e), of any revenue reduction incurred by a local agency pursuant to subdivision (a) and all accrued interest thereon. (B) Full and timely repayment of any revenue reduction incurred by a local agency pursuant to subdivision (a), with interest, is critical to every local agency from which those funds were diverted. (C) The Legislature further finds and declares that conclusively determining, no later than the deadline mandated under Section 25.5 of Article XIII of the California Constitution, that the state’s obligation under subdivision (e) to fully repay any revenue reduction incurred by a local agency pursuant to subdivision (a) and all accrued interest thereon is a matter of vital and urgent public importance. (Amended by Stats. 2009, Ch. 634, Sec. 8. (SB 67) Effective October 19, 2009.)
  7. 100.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.11. (a) Notwithstanding any other law, for the 2007–08 fiscal year and for each fiscal year thereafter, property tax assessed value attributable to unitary property, as defined in Section 723, of a regulated railway company that is assessed by the State Board of Equalization, shall be allocated to tax rate areas as follows: (1) With respect to the value of a qualified facility, both of the following apply: (A) An amount of value equal to 20 percent of the original cost of the qualified facility shall be allocated exclusively to those tax rate areas in the county in which the facility is located. The tax rates applied to this value shall be the rates described in Section 93. (B) The revenues derived from the application of these rates to the value described in subparagraph (A) shall be allocated to jurisdictions in those tax rate areas in the county in which the qualified property is located in percentage shares that are equivalent to the percentage shares that these jurisdictions received in the prior fiscal year from the property tax revenues paid by the regulated railway company in the county in which the qualified property is located. The county auditor shall ensure that school entities, as defined in subdivision (f) of Section 95, in these tax rate areas in a county are allocated an amount equivalent to the same percentage the school entities received in the prior fiscal year from the property tax revenues paid by the regulated railway company in the county. (2) With respect to the value of unitary property of a regulated railway company that is not described in paragraph (1), all of the following apply: (A) A countywide tax rate area shall be established in each county in which the property of a regulated railway company is located. Value shall be allocated to that countywide tax rate area according to the following: (i) Each countywide tax rate area shall receive an amount of assessed value equal to the amount of assessed value received in the county for the prior fiscal year, adjusted for changes in track mileage, unless the total amount of assessed value to be allocated is insufficient, in which case, each countywide tax rate area shall receive a pro rata share of the amount it received in the prior fiscal year, adjusted for changes in track mileage. (ii) If the total amount of assessed value to be allocated is greater than the amount of assessed value allocated for the prior fiscal year, adjusted for changes in track mileage, each countywide tax rate area shall receive a pro rata share of the amount in excess of the prior year’s assessed value of the regulated railway company adjusted for track mileage. (iii) The assessed value allocated to each countywide tax rate area under clauses (i) and (ii) shall be further allocated between land, improvements, and personal property in the same proportion that existed for each regulated railway company statewide for the 2006–07 assessment year. (B) The tax rate applied to the value allocated to a countywide tax rate area under subparagraph (A) shall be the sum of the rates described in paragraphs (1) and (2) of subdivision (b) of Section 100. (C) The revenues derived from the application of these rates to this value shall be allocated in the manner described in subdivisions (c) and (d) of Section 100, which manner shall be modified as follows: (i) School entities, as defined in subdivision (f) of Section 95, in a county shall be allocated an amount equivalent to the same percentage the school entities received in the prior fiscal year from the property tax revenues paid by the regulated railway company in the county. (ii) Notwithstanding any other law, for the 2007–08 fiscal year, a redevelopment agency shall not receive any property tax revenues described in this paragraph. (b) For purposes of this section, the following terms have the following meanings: (1) “Qualified facility” means a building, auto or container loading and unloading facility, or transload facility that meets both of the following criteria: (A) The original cost of the completed facility, including land, but not including, track and track materials, is equal to or exceeds one hundred million dollars ($100,000,000). (B) The facility is completely constructed and placed in service after January 1, 2007. (2) “The amount of assessed value received in the prior fiscal year adjusted for changes in track mileage” means the prior year’s amount of assessed value in each county after it has been adjusted upward or downward in direct proportion to the change in the amount of track mileage on unitary property in the current year over the prior year. (3) “Track mileage” means the number of total miles of track in a county. (Added by Stats. 2006, Ch. 791, Sec. 3. Effective January 1, 2007.)
  8. 100.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.2. Supplemental property tax revenues for 1985–86 and each year thereafter, generated by Sections 75 to 75.80, inclusive, shall be apportioned using the property tax apportionment factors for the current year. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.)
  9. 100.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    For specified revenues in a County of the Eighteenth Class, the allocations and apportionments for fiscal years through 1999-2000 are treated as correct.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.4. Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by Sections 75 to 75.80, inclusive, for fiscal years to the 1999–2000 fiscal year, inclusive, are deemed to be correct. (Added by Stats. 2000, Ch. 611, Sec. 3. Effective January 1, 2001.)
  10. 100.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    The Sacramento County Auditor must allocate specified property tax revenue to certain special districts using the rules in this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.6. (a) For the 1989–90 and 1990–91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as defined in subdivision (b), consistent with the holding of American River Fire Protection District v. Board of Supervisors (1989), 211 Cal. App. 3d 1076, and as implemented in American River Fire Protection District, et al. v. Board of Supervisors of the County of Sacramento, et al., Sacramento Superior Court Case No. 431637, and for the 1991–92 fiscal year and each fiscal year thereafter, shall be allocated pursuant to subdivisions (c), (d), and (e). (b) The amount allocated for the 1990–91 fiscal year and each fiscal year thereafter pursuant to Section 96 or 96.1 or their predecessor sections, and Section 96.5 or its predecessor section to a special district, as defined in Article 1 (commencing with Section 2201) of Chapter 3 of Part 4, including that portion of any multicounty district located within the County of Sacramento, and the amount allocated pursuant to Section 75.70 to a special district which is governed by the Board of Supervisors of Sacramento County or whose governing body is the same as the Board of Supervisors of Sacramento County, shall be governed by this section. (c) For the 1991–92 fiscal year, the amount of property tax revenue that would otherwise be allocated to the special districts described in subdivision (b) pursuant to Section 75.70, or Section 96 or 96.1 or their predecessor sections, and Section 96.5 or its predecessor section, shall be reduced or otherwise adjusted by the difference between the following amounts: (1) The reduction, if any, made to the amount of property tax revenues allocated to each special district pursuant to former Section 98.6 in the 1990–91 fiscal year as determined by the Sacramento County Auditor. (2) The allocations approved by the Board of Supervisors of Sacramento County to each special district pursuant to former Section 98.6 in the 1990–91 fiscal year. (d) Notwithstanding any other provision of law, for the 1992–93 fiscal year and each fiscal year thereafter, the Sacramento County Auditor shall allocate to the special districts described in subdivision (b) the total amount of property tax revenue allocated in the prior fiscal year as calculated in subdivisions (c) and (e). (e) Notwithstanding subdivisions (a) and (b) of Section 96 or its predecessor section, for the 1991–92 fiscal year and each fiscal year thereafter, the annual tax increment as defined in subdivision (c) of Section 96.1 or its predecessor section for the special districts described in subdivision (b) in each tax rate area shall be the sum of the following amounts: (1) Each special district’s share of property tax revenues in each of the tax rate areas within their respective jurisdictions without regard to this subdivision. (2) The ratio of the amount determined for each special district in subdivision (c) and the special district’s property tax revenue for the 1990–91 fiscal year, multiplied by the special district’s share of property tax revenues in each tax rate area for the 1990–91 fiscal year. (f) Notwithstanding any other provision of law, this section shall not be operative in the 1993–94 fiscal year. (Added by Stats. 1994, Ch. 1167, Sec. 16. Effective January 1, 1995.)
  11. 100.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section changes how property tax revenues are apportioned in San Bernardino County starting in the 1999–2000 fiscal year, requires the auditor to adjust allocations, and requires the Victor Valley Economic Development Authority to make periodic remittances to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.7. Notwithstanding any other law, commencing with the 1999–2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino shall be modified as follows: (a) The auditor shall apportion an amount of property tax revenues to the Victor Valley Economic Development Authority that is equal to the amount that would be allocated to that authority if the base year for the George Air Force Base Project Area was changed to the 1997–98 fiscal year for purposes of Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code. (b) The auditor shall reduce the amount of property tax revenues apportioned to all other jurisdictions within the George Air Force Base Project Area on a pro rata basis in an amount equal to the amount apportioned under subdivision (a). (c) On or before June 30, 2004, and on or before June 30 of each fifth year thereafter, the Victor Valley Economic Development Authority shall remit to the Controller an amount of money equal to the amount of the increased aid provided by the state to school entities as a result of this section, plus interest. The interest shall accrue until the payment is made. The rate of interest shall be the rate of interest on the bonds of the authority. If there are no bonds, the rate of interest shall be the rate of interest earned by the Pooled Money Investment Board. The Department of Finance shall determine the amount to be remitted, after consultation with the authority. (Added by Stats. 1999, Ch. 611, Sec. 2. Effective January 1, 2000.)
  12. 100.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    For fiscal year 2003–04 and later, assessed value from certain electric generation facilities is allocated to the county and tax rate area where the facility is located, with the tax rate set under Section 93 and the resulting revenues shared by local allocation rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.9. (a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003–04 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed value of an electric generation facility that is assessed by the State Board of Equalization shall be allocated entirely to the county in which the facility is located, and shall be allocated to that tax rate area in the county in which the property is located. (2) The tax rate applied to the assessed value allocated pursuant to paragraph (1) shall be the rate calculated pursuant to Section 93. (3) The revenues derived from the application of the tax rate to the assessed value allocated to a tax rate area pursuant to paragraph (1) shall be allocated among the jurisdictions in that tax rate area, in those same percentage shares that property tax revenues derived from locally assessed property are allocated to those jurisdictions in that tax rate area, subject to any allocation and payment of funds as provided in subdivision (b) of Section 33670 of the Health and Safety Code, and subject to any modifications or adjustments pursuant to Sections 99 and 99.2. (b) Subdivision (a) does not apply to the assessed value or the revenues derived from that assessed value from either of the following: (1) An electric generation facility that was constructed pursuant to a certificate of public convenience and necessity issued by the California Public Utilities Commission to the company that presently owns the facility. (2) An electric generation facility that is owned by a company that is a state assessee for reasons other than its ownership of the generation facility or its ownership of pipelines, flumes, canals, ditches, or aqueducts lying within two or more counties. (Added by Stats. 2002, Ch. 57, Sec. 1. Effective January 1, 2003.)
  13. 100.95.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section requires county auditors to allocate certain property tax revenue from qualified public-utility property to the county and other specified recipients, and it requires utilities and the State Board of Equalization to provide and transmit property information.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.95. (a) Notwithstanding any other law, for the 2007–08 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed value of qualified property that is owned by a public utility and that is assessed by the State Board of Equalization shall be allocated entirely to the county in which the qualified property is located. (2) The tax rate applied to the assessed value allocated pursuant to paragraph (1) shall be the rate calculated pursuant to subdivision (b) of Section 100. (3) The county auditor shall allocate the property tax revenues derived from applying the tax rate described in paragraph (1) of subdivision (b) of Section 100 to the qualified property described in this section as follows: (A) (i) School entities, as defined in subdivision (f) of Section 95, shall be allocated an amount equivalent to the same percentage the school entities received in the prior fiscal year from the property tax revenues paid by the utility in the county in which the qualified property is located. (ii) The county in which the qualified property is located shall be allocated an amount equivalent to the same percentage the county received in the prior fiscal year from the property tax revenues paid by the utility in the county in which the qualified property is located. (iii) Special districts, other than an “enterprise special district” as defined in paragraph (3) of subdivision (c), shall be allocated an amount equivalent to the same percentage that these special districts, other than enterprise special districts, received in the prior fiscal year from the property tax revenues paid by the utility in the county in which the qualified property is located. (B) The balance of these revenues remaining after the allocations made under subparagraph (A) shall be allocated as follows: (i) Ninety percent shall be allocated as follows: (I) If the qualified property is located in a city, to the city in which that property is located. (II) If the qualified property is located in an unincorporated area of the county, to the county. (ii) Ten percent shall be allocated as follows: (I) If the qualified property is provided water services by a water district that otherwise receives a property tax revenue allocation under this chapter, to that water district. If the qualified property is provided water services by more than one water district that otherwise receives a property tax revenue allocation under this chapter, those districts shall each receive an equal share of this revenue. (II) If the qualified property is provided water services by a city, to that city. (III) If the qualified property is provided water services by a private water company or a water district that does not otherwise receive a property tax revenue allocation under this chapter: (aa) If the qualified property is located in a city, to the city in which that property is located. (ab) If the qualified property is located in an unincorporated area of the county, to the county. (4) The county auditor shall allocate the property tax revenues derived from applying the tax rate described in paragraph (2) of subdivision (b) of Section 100 to the qualified property described in this section in accordance with subdivision (d) of Section 100, except that school entities, as defined in subdivision (f) of Section 95, shall be allocated an amount equivalent to the same percentage the school entities received in the prior fiscal year from the property tax revenues paid by the utility in the county in which the qualified property is located. (5) In order to provide the allocations required by paragraphs (3) and (4), the county auditor shall make any necessary pro rata reductions in allocations of property taxes attributable to the qualified property to jurisdictions other than those receiving an allocation under paragraphs (3) and (4). (b) (1) A special district that serves more than one county shall spend property tax revenues allocated under this section within the county that allocated the property tax revenues in or near communities impacted by the qualified property. (2) All other special districts that receive property tax revenues under this section and that have qualified property located entirely or partially within their jurisdiction shall spend the property tax revenues in or near communities impacted by the qualified property. (c) For purposes of this section, all of the following apply: (1) “Qualified property” means all plant and associated equipment, including substation facilities and fee-owned land and easements, placed in service by the public utility on or after January 1, 2007, and related to the following: (A) Electrical substation facilities that meet either of the following conditions: (i) The high-side voltage of the facility’s transformer is 50,000 volts or more. (ii) The substation facilities are operated at 50,000 volts or more. (B) Electric generation facilities that have a nameplate generating capacity of 50 megawatts or more. (C) Electrical transmission line facilities of 200,000 volts or more. (2) “Qualified property” does not include either of the following: (A) Additions, modifications, reconductoring, or equivalent replacements to the plant and associated equipment made after the plant and associated equipment are placed in service. (B) Property that is subject to subdivisions (k) and (l) of Section 100. (3) (A) An “enterprise special district” means a special district, other than a special district described in subparagraph (B), that performs, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report, an enterprise function. (B) An “enterprise special district” does not include any of the following: (i) A qualified special district, as defined in Section 97.34. (ii) A district organized pursuant to the Local Health Care District Law set forth in Division 23 (commencing with Section 32000) of the Health and Safety Code. (iii) A transit district. (4) A public utility shall provide to the State Board of Equalization a description of the qualified property that is subject to this section in the form prescribed by the board. The State Board of Equalization shall transmit to the auditor of each county in which qualified property is located the information necessary to identify that property and the corresponding assessed value data necessary to make the property tax revenue allocations required by this section. (Amended by Stats. 2010, Ch. 433, Sec. 2. (AB 308) Effective September 29, 2010.)
  14. 100.96.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. )

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    This section directs how certain property tax revenues from qualified property are allocated and imposes housing-related duties on the City of Oakley.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 6. Miscellaneous Provisions [100 - 100.96] ( Article 6 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 100.96. (a) Notwithstanding any other law, for the 2011–12 fiscal year and each fiscal year thereafter, all of the following shall apply: (1) The revenue from the property tax assessed on qualified property, which is owned by a public utility and assessed by the State Board of Equalization, shall be allocated in accordance with subdivision (b) entirely within the county in which the qualified property is located. (2) The tax rate applied to the assessed value of qualified property shall be the rate calculated pursuant to subdivision (b) of Section 100. (b) The county auditor shall do both of the following with respect to the property tax revenues derived from applying the tax rate described in subdivision (b) of Section 100 to the qualified property: (1) Allocate the property tax revenues derived from applying the tax rate described in paragraph (1) of subdivision (b) of Section 100 as follows: (A) First, to the county in which the qualified property is located and to all of the school entities located in that county, the amount of property tax revenues that would have otherwise been allocated to the county and school entities or districts had this section not been enacted. (B) Second, to the East Contra Costa Fire Protection District, an amount equal to 2 percent of the property tax revenues. (C) Third, to the City of Oakley, the balance of the property tax revenues. (2) Allocate the property tax revenues derived from applying the tax rate described in paragraph (2) of subdivision (b) of Section 100 as follows: (A) First, to taxing jurisdictions in those tax rate areas in the county in which the qualified property is located, an amount equivalent to the State Board of Equalization’s assessed value of the qualified property for the year multiplied by any override rate adopted by the local agency for the year. (B) Second, the balance to taxing jurisdictions in accordance with subdivision (d) of Section 100. (3) In order to make the allocations required by this subdivision, the county auditor shall make any necessary pro rata reductions in the allocations of property tax revenues attributable to the qualified property to jurisdictions other than those receiving an allocation under this subdivision. (c) The City of Oakley shall reimburse the county auditor for the actual and reasonable costs incurred by the county auditor to administer this section. (d) For purposes of this section, all of the following shall apply: (1) “Qualified property” means both of the following: (A) All plant and associated equipment, including substation facilities and fee-owned land and easements, placed in service by a public utility in the City of Oakley on or after January 1, 2011, and related to the following: (i) Electrical substation facilities that meet either of the following conditions: (I) The high-side voltage of the facility’s transformer is 50,000 volts or more. (II) The substation facilities are operated at 50,000 volts or more. (ii) Electric generation facilities that have a nameplate generating capacity of 50 megawatts or more. (iii) Electric transmission line facilities of 200,000 volts or more. (B) Any additions, modifications, reconductoring, or equivalent replacements to the plant and associated equipment made after the plant and associated equipment are placed into service. (2) A public utility shall provide to the State Board of Equalization a description of the qualified property in the form prescribed by the board so that a separate valuation can be determined. The State Board of Equalization shall transmit to the auditor of Contra Costa County the information necessary to identify the qualified property and the corresponding assessed value data necessary to make the property tax revenue allocations required by this section. (e) (1) The City of Oakley shall develop one new housing unit for each 40 jobs created on real property within the area that was, on September 1, 2010, owned by the DuPont Corporation, commonly and formerly known as the DuPont Antioch Plant, and consisting of approximately 378 acres. This obligation shall commence upon placing the qualified property in service. (2) All units newly developed pursuant to this section: (A) Shall be affordable to, and occupied by, extremely low income persons, as defined in the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code). (B) Shall comply with the requirements of the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), except as otherwise provided in this section. (C) Shall be completed and occupied no later than 10 years after any number of units required pursuant to paragraph (1) is determined pursuant to paragraph (3). (D) May be located anywhere within the City of Oakley. (E) May be used to satisfy the City of Oakley’s regional housing needs allocation. (3) The number of jobs created in the area specified in paragraph (1) shall be determined as follows: (A) By January 1, 2014, and by January 1, each five years thereafter, the City of Oakley shall determine the number of jobs, full and part time, existing in the area described in paragraph (1). The City of Oakley shall use data from a state or federal agency in making the determination. The number of units required pursuant to this section shall be one-fortieth of the number of jobs calculated and shall be included in the City of Oakley’s first applicable implementation plan. (B) For each subsequent implementation plan, the number of additional units shall be based on the increase, if any, in the number of jobs since the prior calculation. (Added by Stats. 2011, Ch. 710, Sec. 2. (SB 536) Effective October 9, 2011.)
  15. 101.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The general provisions set out in this part govern how this division is to be interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 101. Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division. (Enacted by Stats. 1939, Ch. 154.)
  16. 1016.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “intrastate water carrier” as a person engaged in transporting goods by water within the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1016. As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water. (Enacted by Stats. 1939, Ch. 154.)
  17. 1017.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “goods in transit” for this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1017. As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier. (Enacted by Stats. 1939, Ch. 154.)
  18. 1018.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “residence of the owner” for goods in transit.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1018. As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile. (Enacted by Stats. 1939, Ch. 154.)
  19. 1019.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Goods in transit are taxed at the owner’s residence as their situs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1019. Goods in transit have the residence of the owner as their situs for taxation. (Enacted by Stats. 1939, Ch. 154.)
  20. 102.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This division must not be interpreted to allow double taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 102. Nothing in this division shall be construed to permit double taxation. (Enacted by Stats. 1939, Ch. 154.)
  21. 1020.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Intrastate water carriers must file a bill of lading or manifest for goods in transit with the forwarding agent or warehouse proprietor for delivery to the county assessor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1020. Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received. (Enacted by Stats. 1939, Ch. 154.)
  22. 1021.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A copy of the bill of lading or manifest must show the goods’ description, value, consignor, and consignee.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1021. The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods. (Enacted by Stats. 1939, Ch. 154.)
  23. 1022.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A person who violates any provision of this article commits a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Goods in Transit [1016 - 1022] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 1022. Every person who violates any provision of this article is guilty of a misdemeanor. (Enacted by Stats. 1939, Ch. 154.)
  24. 103.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    “Property” is defined to include all real, personal, and mixed things capable of private ownership.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 103. “Property” includes all matters and things, real, personal, and mixed, capable of private ownership. (Enacted by Stats. 1939, Ch. 154.)
  25. 104.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “real estate” or “real property” to include land possession rights, mines and minerals in the land, standing timber, related rights and privileges, and improvements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 104. “Real estate” or “real property” includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines, minerals, and quarries in the land, all standing timber whether or not belonging to the owner of the land, and all rights and privileges appertaining thereto. (c) Improvements. (Enacted by Stats. 1939, Ch. 154.)
  26. 107.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “possessory interests” and lets county supervisors treat some of them as secured-tax security; if certain taxes stay unpaid, the tax collector may use unsecured-roll collection procedures, and some unpaid amounts must be moved to the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107. “Possessory interests” means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision: (1) “Independent” means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency. (2) “Durable” means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period. (3) “Exclusive” means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, “exclusive use” includes the following types of use in property: (A) Sole occupancy or use of property or improvements. (B) Use as a cotenant. (C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time. (D) Concurrent uses by persons making qualitatively different uses of property or improvements. (E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements. (F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted. A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use. (b) Taxable improvements on tax-exempt land. Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll. Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll. If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which are available for the collection of assessments on the unsecured roll. If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. (Amended by Stats. 1996, Ch. 171, Sec. 2. Effective July 17, 1996.)
  27. 107.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section sets how to calculate the full cash value of certain possessory interests in exempt property, and says those interests are assessed to the lessee on the same valuation basis as other tangible property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.1. The full cash value of a possessory interest, when arising out of a lease of exempt property, is the excess, if any, of the value of the lease on the open market, as determined by the formula contained in the case of De Luz Homes, Inc. v. County of San Diego (1955), 45 Cal. 2d 546, over the present worth of the rentals under said lease for the unexpired term thereof. A possessory interest taxable under the provisions of this section shall be assessed to the lessee on the same basis or percentage of valuation employed as to other tangible property on the same roll. This section applies only to possessory interests created prior to the date on which the decision of the California Supreme Court in De Luz Homes, Inc. v. County of San Diego (1955), 45 Cal. 2d 546, became final. It does not, however, apply to any of such interests created prior to that date that thereafter have been, or may hereafter be, extended or renewed, irrespective of whether the renewal or extension is provided for in the instrument creating the interest. This section does not apply to leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to such substances which constitute incorporeal hereditaments or profits a prendre. (Amended by Stats. 1970, Ch. 554.)
  28. 107.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    For Section 107, certain housing tenancies do not count as independent possession or use of land or improvements.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.10. For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code. (Added by Stats. 2023, Ch. 785, Sec. 1. (SB 734) Effective October 11, 2023.)
  29. 107.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section values certain oil and gas leasehold interests in exempt property by excluding royalties or similar production-sharing rights owned by a tax-exempt entity.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.2. The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and all other taxable rights to produce gas, petroleum and other hydrocarbon substances from exempt property (all of which rights are hereinafter in this section referred to as “such oil and gas interests”), is the value of such oil and gas interests exclusive of the value of any royalties or other rights to share in production from exempt property owned by any tax-exempt entity, whether receivable in money or property and whether measured by or based upon production or income or both. This section applies to such oil and gas interests created prior to the date on which the decision in De Luz Homes, Inc. v. County of San Diego (1955) 45 Cal. 2d 546, became final. This section does not, however, apply to any of such oil and gas interests created prior to such date which have been after such date or are hereafter extended or renewed, unless such extension or renewal is pursuant to authority in a contract, lease, statute, regulation, city charter, ordinance, or other source, which authority permits no reduction of the rate of royalty or other right to share in production on grounds of an increase in the assessed valuation of such oil and gas interest. Moreover, this section does not apply to any of such oil and gas interests if the rate of royalties or other right to share in production has, prior to the effective date of this section, been reduced to adjust for the fact that certain assessors have valued such oil and gas interests without excluding the value of said royalties or other rights to share in production. (Added by Stats. 1967, Ch. 1684.)
  30. 107.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section says how to value certain oil and gas interests in exempt property, generally excluding royalties or similar production-sharing rights.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.3. The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth and all other taxable rights to produce gas, petroleum and other hydrocarbon substances from exempt property (all of which rights are hereinafter in this section referred to as “such oil and gas interests”), is the value of such oil and gas interests, exclusive of the value of any royalties or other rights to share in production from exempt property owned by any tax-exempt entity, whether receivable in money or property and whether measured by or based upon production or income or both. This section applies to: (a) Such oil and gas interests created prior to the date on which the decision in De Luz Homes, Inc. v. County of San Diego (1955) 45 Cal. 2d 546, became final to which Section 107.2 of this code does not apply because said interests were extended or renewed on or before July 26, 1963. (b) Such oil and gas interests created on or after the date on which said decision become final and on or before July 26, 1963. This section does not, however, apply to any of such oil and gas interests extended or renewed after July 26, 1963, unless such extension or renewal is pursuant to authority in a contract, lease, statute, regulation, city charter, ordinance or other source which authority permits no reduction of the rate of royalty or other right to share in production upon the ground of an increase in the assessed valuation of such oil and gas interest. Moreover, this section does not apply to any of such oil and gas interests if the rate of royalties or other right to share in production has, prior to the effective date of this section, been reduced to adjust for the fact that certain assessors have valued such oil and gas interests without excluding the value of said royalties or other rights to share in production. (Added by Stats. 1967, Ch. 1684.)
  31. 107.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section says certain privately managed military housing can fall outside the usual “independent possession or use” rule if listed control and operating conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.4. (a) For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is pursuant to a contract that includes, but is not limited to, a long-term lease, for the private construction, renovation, rehabilitation, replacement, management, or maintenance of housing for active duty military personnel or their dependents, or both, if all of the following criteria are met: (1) The military housing constructed and managed by private contractor is situated on a military facility under military control, and the construction of that housing is performed under military guidelines in the same manner as construction that is performed by the military. (2) All services normally provided by a municipality are required to be purchased from the military facility or a provider designated by the military. (3) The private contractor is not given the right and ability to exercise any significant authority and control over the management or operation of the military housing, separate and apart from the rules and regulations of the military. (4) The number of units, the number of bedrooms per unit, and the unit mix are set by the military, and may not be changed by the contractor without prior approval by the military. (5) Tenants are designated by a military housing agency. (6) Financing for the project is subject to the approval of the military in its sole discretion. (7) Rents charged to military personnel or their dependents are set by the military. (8) The military controls the distribution of revenues from the project to the private contractor, and the private contractor is allowed only a predetermined profit or fee for constructing the military housing. (9) Evictions from the housing units are subject to the military justice system. (10) The military prescribes rules and regulations governing the use and occupancy of the property. (11) The military has the authority to remove or bar persons from the property. (12) The military may impose access restrictions on the contractor and its tenants. (13) Any reduction or, if that amount is unknown, the private contractor’s reasonable estimate of savings, in property taxes on leased property used for military housing under the Military Housing Privatization Initiative (10 U.S.C. Sec. 2871 et seq.) shall inure solely to the benefit of the residents of the military housing through improvements, such as a child care center provided by the private contractor. (14) The military housing is constructed, renovated, rehabilitated, remodeled, replaced, or managed under the Military Housing Privatization Initiative, or any successor to that law. (b) This section shall not apply to a military housing unit managed by a private contractor that is rented to a tenant who is an unaffiliated member of the general public. (1) “Unaffiliated member of the general public” means a person who is not a current member of the military. A housing unit rented to or occupied by a person employed as management or maintenance personnel for the military housing property shall not be considered to be a unit rented to an unaffiliated member of the general public. (2) The private contractor shall annually notify the assessor by February 15 of any housing units rented to unaffiliated members of the general public as of the immediately preceding lien date. The private contractor shall be responsible for any property taxes on housing units rented to unaffiliated members of the general public. (c) For purposes of this section, “military facility under military control” means a military base that restricts public access to the military base. (Amended by Stats. 2010, Ch. 327, Sec. 1. (SB 1250) Effective January 1, 2011.)
  32. 107.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    When a state or local public entity signs a written contract that could create a taxable possessory interest, it must include a notice about possible property tax liability. If notice is omitted, the contract is still valid, and the private party may recover damages if it lacked actual knowledge of the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.6. (a) The state or any local public entity of government, when entering into a written contract with a private party whereby a possessory interest subject to property taxation may be created, shall include, or cause to be included, in that contract, a statement that the property interest may be subject to property taxation if created, and that the party in whom the possessory interest is vested may be subject to the payment of property taxes levied on the interest. (b) Failure to comply with the requirements of this section shall not be construed to invalidate the contract. The private party may recover damages from the contracting state or local public entity, where the private party can show that without the notice, he or she had no actual knowledge of the existence of a possessory interest tax. The private party is rebuttably presumed to have no actual knowledge of the existence of a possessory interest tax. In order to show damages, the private party need not show that he or she would not have entered the contract but for the failure of notice. (c) For purposes of this section: (1) “Possessory interest” means any interest described in Section 107. (2) “Local public entity” shall have the same meaning as that set forth in Section 900.4 of the Government Code and shall include school districts and community college districts. (3) “State” means the state and any state agency as defined in Section 11000 of the Government Code and Section 89000 of the Education Code. (4) “Damages” mean the amount of the possessory interest tax for the term of the contract. (Amended by Stats. 1996, Ch. 1087, Sec. 14. Effective January 1, 1997.)
  33. 107.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    The assessor must value certain cable and video service possessory interests under Section 401, with capitalizing annual rent as the preferred method, and failure to provide requested statement information can trigger a penalty capped at $5,000.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.7. (a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public streets, rights-of-way, or public easements contained in either a cable franchise or license granted pursuant to Section 53066 of the Government Code (a “cable possessory interest”) or a state franchise to provide video service pursuant to Section 5840 of the Public Utilities Code (a “video possessory interest”), the assessor shall value these possessory interests consistent with the requirements of Section 401. The methods of valuation shall include, but not be limited to, the comparable sales method, the income method (including, but not limited to, capitalizing rent), or the cost method. (b) (1) The preferred method of valuation of a cable television possessory interest or video service possessory interest by the assessor is capitalizing the annual rent, using an appropriate capitalization rate. (2) For purposes of this section, the annual rent shall be that portion of that franchise fee received that is determined to be payment for the cable possessory interest or video service possessory interest for the actual remaining term or the reasonably anticipated term of the franchise or license or the appropriate economic rent. If the assessor does not use a portion of the franchise fee as the economic rent, the resulting assessments shall not benefit from any presumption of correctness. (c) If the comparable sales method, which is not the preferred method, is used by the assessor to value a cable possessory interest or video service possessory interest when sold in combination with other property, including, but not limited to, intangible assets or rights, the resulting assessments shall not benefit from any presumption of correctness. (d) Intangible assets or rights of a cable system or the provider of video services are not subject to ad valorem property taxation. These intangible assets or rights include, but are not limited to: franchises or licenses to construct, operate, and maintain a cable system or video service system for a specified franchise term (excepting therefrom that portion of the franchise or license which grants the possessory interest); subscribers, marketing, and programming contracts; nonreal property lease agreements; management and operating systems; a workforce in place; going concern value; deferred, startup, or prematurity costs; covenants not to compete; and goodwill. However, a cable possessory interest or video service possessory interest may be assessed and valued by assuming the presence of intangible assets or rights necessary to put the cable possessory interest or video service possessory interest to beneficial or productive use in an operating cable system or video service system. (e) If a change in ownership of a cable possessory interest or video service possessory interest occurs, the person or legal entity required to file a statement pursuant to Section 480, 480.1, or 480.2 shall, at the request of the assessor, provide as a part of that statement the following, if applicable: confirmation of the sales price, allocation of the sales price among the counties, and gross revenue and franchise fee expenses of the cable system or video service system by county. Failure to provide the statement information shall result in a penalty as provided in Section 482, except that the maximum penalty shall be five thousand dollars ($5,000). (Amended by Stats. 2008, Ch. 179, Sec. 197. Effective January 1, 2009.)
  34. 107.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section says when a lease-leaseback of publicly owned real property is treated as not creating independent possession rights, and it defines “all or substantially all” as at least 85 percent.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.8. (a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned real property, the possession of, claim to, or right to the possession of, land or improvements pursuant to a lease is not independent if the lessee (1) is obligated simultaneously to sublease the property to the public owner of the property for all or substantially all of the lease period, (2) may not exercise authority and exert control over the management or operation of the property separate and apart from the policies, statutes, ordinances, rules and regulations of the public owner, (3) provides as part of the sublease that the public owner has the right to repurchase all of the lessee’s rights in the lease, and (4) cannot receive rent or other amounts from the public owner under the sublease (including any amounts due with respect to any repurchase) the present value of which, at the time the lease is entered into, exceeds the present value of the rent or other amounts payable by the lessee under the lease. (b) For purposes of subdivision (a), the term “all or substantially all” means at least 85 percent. (Added by Stats. 1996, Ch. 1169, Sec. 1. Effective September 30, 1996.)
  35. 107.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section sets a valuation method for certain taxable airport possessory interests and related assessments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 107.9. (a) In addition to any taxable real property interests that an operator of certificated aircraft has at a publicly owned airport that are interests stated in a written agreement for terminal, cargo, hangar, automobile parking lot, storage and maintenance facilities and other buildings and the land thereunder leased in whole or in part by an airline (hereafter the “excluded possessory interests”), there exists an additional taxable possessory interest conferred upon an operator of certificated aircraft at a publicly owned airport. (b) Notwithstanding any other provision of law relating to valuation, for assessments for the 1998–99 fiscal year, and each fiscal year thereafter, (1) regular assessments of all taxable real property interests of the operator of certificated aircraft at a publicly owned airport, other than the excluded possessory interests, and (2) timely escape assessments upon the real property interests governed by this section issued on or after April 1, 1998, pursuant to Sections 531 and 531.2, shall be presumed to be valued and assessed at full cash value for these interests only if the assessor uses the following direct income approach in capitalizing net economic rent: (1) The economic rent shall be computed by using one-half of the landing fee rate used to calculate the 1996–97 assessment for real property interests, other than excluded possessory interests, multiplied by the aggregate weight of landings by the operator for the airport’s fiscal year prior to the 1996 lien date. The one-half of the landing fee rate used to compute the 1996–97 economic rent shall be annually adjusted in accordance with the percentage change, rounded to the nearest one-thousandth of 1 percent, from October of the prior fiscal year to October of the current fiscal year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations, except that in no instance shall this adjusted rate exceed one-half of the airport’s actual landing fee rate for the last full fiscal year. The economic rent shall also be adjusted in proportion to the increase or decrease in the aggregate weight of landings by the operator for the last full fiscal year at each airport in the taxing county. In the case of a new operator, the economic rent shall be determined by reference to a similarly situated operator. (2) The expense ratio shall be the ratio used by each county for the 1996 lien date. (3) The capitalization rates shall not exceed, or be less than, the rates used by each county for the 1996 lien date, except that they shall be annually adjusted in proportion to the changes in the “Going-in Cap Rate; All Types” as published by the Real Estate Research Corporation, and, as so adjusted, shall be rounded to the nearest one-half percent. If this information ceases to be published by the Real Estate Research Corporation or the format significantly changes, a publication or adjustment agreed to by the airlines and the taxing counties shall be substituted. (4) The term of possession for each operator shall be the term used by each county to calculate the 1996–97 assessment, but shall not exceed a maximum term of 20 years. Subject to paragraphs (1) to (3), inclusive, of subdivision (b) of Section 61 as applied to interests subject to this subdivision, changes of ownership and term of possessions shall be determined as follows: (A) In the case of the creation, renewal, extension or assignment of an operating agreement or permit, without the concurrent creation, renewal, extension or assignment of a terminal, hangar, or cargo facility agreement, no change in ownership will be presumed to have occurred and the term of possession shall be the term used by each county for their 1996–97 assessments, not to exceed a maximum of 20 years. (B) In the case of the creation, renewal, extension or assignment of a terminal, hangar, or cargo facility agreement, a change in ownership will be presumed to have occurred and the term of possession shall be the actual term stated in the written terminal, hangar, or cargo facility agreement, provided that the term shall not be less than 10 years or exceed 15 years. (C) In the case of any operator without a terminal, hangar, or cargo facility agreement, the actual creation, renewal, extension or assignment of a written operating agreement or permit shall constitute a change in ownership and the actual term of the operating agreement for that carrier will be used, provided that the term shall not be less than 5 years or exceed more than 15 years. (5) Nothing in this subdivision is intended to apply to the determination of a term of possession for a possessory interest in an excluded possessory interest. (c) Notwithstanding subdivision (b), in a county in which 1995–96 landing fees were not used to calculate the 1996–97 assessment, the county shall benefit from the presumption of correctness set forth in subdivision (b) only if the assessor uses the following direct income approach in capitalizing net economic rent: (1) The calculations required in subdivision (b) are performed using the assessment that would have been derived in the 1996–97 fiscal year had the assessor followed the methodology set forth in subdivision (b) using actual airport data for the 1995–96 fiscal year. (2) If any portion of the airport’s landing fee rate for the 1995–96 fiscal year was in dispute and resulted in the creation of an escrow account for a portion of the landing fees paid, that portion of the landing fee rate attributable to the escrowed funds shall not be included in the calculations performed in paragraph (1). However, if the dispute is resolved, in whole or in part, in favor of the publicly owned airport and all or a portion of the escrowed funds are released to the airport, the assessor shall, without regard to any other statutorily imposed time limitation, be entitled to recalculate the assessments required by this subdivision using an adjusted landing fee rate that reflects a final decision on the disposition of escrowed funds to produce escape assessments for all affected years. (d) Value shall be determined as follows: (1) Economic rent shall be calculated by applying the expense ratio described in paragraph (2) of subdivision (b) to reduce gross income determined pursuant to paragraph (1) of subdivision (b) or (c) and paragraph (2) of subdivision (c) to arrive at an amount that shall be deemed to be equivalent to economic rent. (2) Economic rent, as so determined, shall be capitalized for the term provided for in paragraph (4) of subdivision (b) at the capitalization rate determined in accordance with paragraph (3) of subdivision (b). (e) Assessments under this section shall not exceed the factored base year value established under Article XIII A of the California Constitution. However, adjustments made in aggregate landing weights under this section are deemed to be a valid basis for adjusting the base year value to the extent of the percentage change in landed weights for purposes of Article XIII A of the California Constitution. Pursuant to Section 65.1, adjustments in aggregate landing weights shall not be considered a change in ownership or a basis for applying a new term of possession in the airlines’ preexisting real property interest. (Added by Stats. 1998, Ch. 85, Sec. 1. Effective June 30, 1998.)
  36. 10701.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. )

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    This section says this part is called the Vehicle License Fee Law and may be cited by that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. ) ## 10701. This part is known and may be cited as the “Vehicle License Fee Law.” (Added by Stats. 1941, Ch. 40.)
  37. 10702.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. )

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    “Vehicle” means every vehicle subject to registration under the Vehicle Code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. ) ## 10702. “Vehicle” means every vehicle subject to registration under the Vehicle Code. (Added by Stats. 1941, Ch. 40.)
  38. 10703.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. )

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    “Department” means the Department of Motor Vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. ) ## 10703. “Department” means the Department of Motor Vehicles. (Added by Stats. 1941, Ch. 40.)
  39. 10704.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. )

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    “Horseless carriage” means any vehicle covered by Section 5004 of the Vehicle Code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. ) ## 10704. “Horseless carriage” means any vehicle within the provisions of Section 5004 of the Vehicle Code. (Added by Stats. 1971, Ch. 1437.)
  40. 10705.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. )

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    This section defines “registration year” for a vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. ) ## 10705. “Registration year” is the period of time beginning with the date the vehicle is first required to be registered in this state under the provisions of the Vehicle Code and ending on the date designated by the Director of Motor Vehicles for expiration of the registration or the period of time designated for subsequent renewal thereof. (Added by Stats. 1973, Ch. 889.)
  41. 10706.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. )

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    “Year-round registration” means a vehicle registration system where the Director of Motor Vehicles sets expiration and renewal dates to spread renewals through the year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 1. General Provisions and Definitions [10701 - 10706] ( Chapter 1 added by Stats. 1941, Ch. 40. ) ## 10706. “Year-round registration” is a system whereby the Director of Motor Vehicles designates a date for the expiration of registration of a vehicle and renewal thereof in order to equalize the volume of such renewals throughout the year. (Added by Stats. 1973, Ch. 889.)
  42. 10751.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    A license fee is imposed for operating certain vehicles on California public highways.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10751. A license fee is hereby imposed for the privilege of operating upon the public highways in this state any vehicle of a type which is subject to registration under the Vehicle Code, or any trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code and which is not subject to local property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1. Vehicles of banks, including national banking associations, shall be subject to all provisions of the Vehicle Code to the same extent and same manner as other vehicles, and shall be subject to this part. (Amended by Stats. 1980, Ch. 1149, Sec. 48.)
  43. 10752.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The annual vehicle license fee is calculated as a percentage of the vehicle’s market value, with different rates for different vehicle types and registration periods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10752. (a) The annual amount of the license fee for any vehicle, other than a trailer or semitrailer, as described in subdivision (a) of Section 5014.1 of the Vehicle Code or a commercial motor vehicle described in Section 9400.1 of the Vehicle Code, or a trailer coach that is required to be moved under permit as authorized in Section 35790 of the Vehicle Code, shall be a sum equal to the following percentage of the market value of the vehicle as determined by the department: (1) Sixty-five hundredths of 1 percent on and after January 1, 2005, and before May 19, 2009. (2) One percent for initial and renewal registrations due on and after May 19, 2009, but before July 1, 2011. (3) Sixty-five hundredths of 1 percent for initial and renewal registrations due on and after July 1, 2011. (b) The annual amount of the license fee for any commercial vehicle as described in Section 9400.1 of the Vehicle Code, shall be a sum equal to 0.65 percent of the market value of the vehicle as determined by the department. (c) Notwithstanding Chapter 5 (commencing with Section 11001) or any other law to the contrary, all revenues (including penalties), less refunds, attributable to that portion of the rate imposed pursuant to this section in excess of 0.65 percent shall be deposited into the General Fund. (Amended (as amended by Stats. 2009, 3rd Ex., Ch. 18, Sec. 4) by Stats. 2011, Ch. 35, Sec. 2. (SB 89) Effective June 30, 2011.)
  44. 10752.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    This section sets the annual vehicle license fee for certain trailer coaches and directs part of the revenue from the higher rate to the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10752.1. (a) The annual amount of the license fee for a trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code shall be a sum equal to the following percentage of the market value of the vehicle as determined by the department: (1) Sixty-five hundredths of 1 percent on and after January 1, 2005, and before May 19, 2009. (2) One percent for initial and renewal registrations due on and after May 19, 2009, but before July 1, 2011. (3) Sixty-five hundredths of 1 percent for initial and renewal registrations due on and after July 1, 2011. (b) Notwithstanding Chapter 5 (commencing with Section 11001) or any other law to the contrary, all revenues (including penalties), less refunds, attributable to that portion of the rate imposed pursuant to this section in excess of 0.65 percent shall be deposited in the General Fund. (Amended (as amended by Stats. 2009, 3rd Ex., Ch. 18, Sec. 6) by Stats. 2011, Ch. 35, Sec. 4. (SB 89) Effective June 30, 2011.)
  45. 10752.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    For certain vehicle registrations during a specified period, an extra fee equal to 0.15% of the vehicle’s market value is added to the annual license fee, except for certain commercial motor vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10752.2. (a) For initial or renewal registrations due on and after May 19, 2009, but before July 1, 2011, in addition to the annual license fee for a vehicle, other than a commercial motor vehicle described in Section 9400.1 of the Vehicle Code, imposed pursuant to Sections 10752 and 10752.1, a sum equal to 0.15 percent of the market value of the vehicle as determined by the department, shall be added to that annual fee. (b) Notwithstanding Chapter 5 (commencing with Section 11001) or any other law to the contrary, all revenues (including penalties), less refunds, derived from fees collected pursuant to subdivision (a) shall be deposited in the General Fund and transferred to the Local Safety and Protection Account, which is hereby established in the Transportation Tax Fund. Notwithstanding Section 13340 of the Government Code, all moneys in the account are hereby continuously appropriated, without regard to fiscal year, to the Controller for allocation pursuant to Sections 29553, 30061, and 30070 of the Government Code, Section 13821 of the Penal Code, and Sections 18220 and 18220.1 of the Welfare and Institutions Code. All revenue derived from subdivision (a) that is received after June 30, 2011, shall be deemed to have been received during the 2010–11 fiscal year for purposes of allocation by the Controller. (Amended by Stats. 2012, Ch. 728, Sec. 168. (SB 71) Effective January 1, 2013.)
  46. 10752.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The section says certain additional revenue is not treated as vehicle license fee revenue for a specific Nevada County local ordinance, and the section is set to stop being operative on July 1, 2011 unless a notice is made, in which case it stops on July 1, 2013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10752.5. (a) The additional revenue resulting from the amendments made to Sections 10752 and 10752.1, and the addition of Section 17052.2, by Chapter 18 of the Statutes of 2009, Third Extraordinary Session, is not revenue derived from taxes imposed pursuant to this part that is subject to subdivision (a) of Section 15 of Article XI of the California Constitution, for purposes of a local ordinance that governs the expenditure of funds received by Nevada County from the taxes imposed pursuant to this part. (b) This section shall cease to be operative on July 1, 2011, unless the Director of Finance makes the notification pursuant to Section 99040 of the Government Code, in which case this section shall cease to be operative on July 1, 2013. (Added by Stats. 2009, Ch. 605, Sec. 1. (SB 636) Effective January 1, 2010. Inoperative on July 1, 2011, or July 1, 2013, as provided in subd. (b).)
  47. 10752.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    For certain County of Nevada ordinance purposes, designated vehicle license fee revenues are not treated as vehicle license fee revenues.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10752.7. Designated vehicle license fee revenues shall not, for purposes of an ordinance of the County of Nevada that requires that any revenues derived under this part be expended for any specified purpose, be deemed vehicle license fee revenues as defined in subdivision (a) of Section 15 of Article XI of the California Constitution or this part. For purposes of this section, “designated vehicle license fee revenues” means vehicle license revenues that are collected under this part and are required by this part to be deposited into the Local Law Enforcement Services Account in the Local Revenue Fund 2011. (Added by Stats. 2011, Ch. 735, Sec. 1. (AB 1352) Effective January 1, 2012.)
  48. 10753.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The department must determine vehicle market value on first sale of a new vehicle and each sale of a used vehicle, and owners must report certain commercial-vehicle modifications. Some used-vehicle resale and lease-transfer situations are exempt.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753. (a) Upon the first sale of a new vehicle to a consumer and upon each sale of a used vehicle to a consumer, the department shall determine the market value of the vehicle on the basis of the cost price to the purchaser as evidenced by a certificate of cost, but not including California sales or use tax or any local sales, transactions, use, or other local tax. “Cost price” includes the value of any modifications made by the seller. (b) Notwithstanding subdivision (a), the department shall not redetermine the market value of used vehicles, or modify the vehicle license fee classification of used vehicles determined pursuant to Section 10753.2, when the seller is the parent, grandparent, child, grandchild, or spouse of the purchaser, and the seller is not engaged in the business of selling vehicles subject to registration under the Vehicle Code, or when a lessor, as defined in Section 372 of the Vehicle Code, transfers title and registration of a vehicle to the lessee at the expiration or termination of a lease. (c) (1) In the event that any commercial vehicle is modified or additions are made to the chassis or body at a cost of two thousand dollars ($2,000) or more, but not including any change of engine of the same type or any cost of repairs to a commercial vehicle, the owner of the commercial vehicle shall report any modification or addition to the department and the department shall classify or reclassify the commercial vehicle in its proper class as provided in Section 10753.2, taking into consideration the increase in the market value of the commercial vehicle due to those modifications or additions, and any reclassification resulting in an increase in market value shall be based on the cost to the consumer of those modifications or additions. In the event any vehicle is modified or altered resulting in a decrease in the market value thereof of two hundred dollars ($200) or more as reported to and determined by the department, the department shall classify or reclassify the vehicle in its proper class as provided in Section 10753.2. (2) Paragraph (1) does not apply under any of the following conditions: (A) When the cost of any modification or addition to the chassis or body of a commercial vehicle is less than two thousand dollars ($2,000). (B) When the cost is for modifications or additions necessary to incorporate a system approved by the State Air Resources Board as meeting the emission standards set forth in subdivisions (a) and (b) of former Section 39102 and former Section 39102.5 of the Health and Safety Code as they read on December 31, 1975. (C) When the cost is for modifications that are necessary to enable a disabled person to use or operate the vehicle. (3) For purposes of this subdivision, “commercial vehicle” means a “commercial vehicle,” as defined in Section 260 of the Vehicle Code, that is regulated by the Department of the California Highway Patrol pursuant to Sections 2813 and 34500 of the Vehicle Code. (d) This section also applies to a system as specified in subdivision (c) that is approved by the State Air Resources Board as meeting the emission standards specified in subdivisions (a) and (b) of former Section 39102 and former Section 39102.5 of the Health and Safety Code as they read on December 31, 1975, for vehicles 6,001 pounds or less, manufacturer’s gross vehicle weight, controlled to meet exhaust emission standards when sold new, when that system is used in any vehicle over 6,001 pounds or any vehicle 6,001 pounds or less not controlled to meet exhaust emission standards. (e) The temporary attachment of any camper, as defined in Section 243 of the Vehicle Code, to a vehicle is not a modification or addition for the purposes of subdivision (c). (f) The attachment to a vehicle of radiotelephone equipment furnished by a telephone corporation, as defined in Section 234 of the Public Utilities Code, is not a modification or addition for the purpose of subdivision (c), when that equipment is not owned by the owner of the vehicle. (g) For purposes of this section, “vehicle” does not include trailers or semitrailers. (Amended by Stats. 2003, Ch. 594, Sec. 9. Effective January 1, 2004.)
  49. 10753.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The department must classify or reclassify covered vehicles into the proper class under the fee schedule, with specific value percentages and a minimum tax of $1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753.2. (a) After determining the cost price to the purchaser, as provided in this article, the department shall classify or reclassify every vehicle, other than a trailer or semitrailer, as described in subdivision (a) of Section 5014.1 of the Vehicle Code, in its proper class according to the classification plan set forth in this section. (b) For the purpose of this part, a classification plan is established consisting of the following classes: a class from zero dollars ($0) to and including forty-nine dollars and ninety-nine cents ($49.99); a class from fifty dollars ($50) to and including one hundred ninety-nine dollars and ninety-nine cents ($199.99); and thereafter a series of classes successively set up in brackets having a spread of two hundred dollars ($200), consisting of a number of classes that will permit classification of all vehicles. (c) The market value of a vehicle, other than a trailer or semitrailer, as described in subdivision (a) of Section 5014.1 of the Vehicle Code, for each registration year, starting with the year the vehicle was first sold to a consumer as a new vehicle, or the year the vehicle was first purchased or assembled by the person applying for original registration in this state, or the year the vehicle was sold to the current registered owner as a used vehicle, shall be as follows: for the first year, 100 percent of a sum equal to the middle point between the extremes of its class as established in subdivision (b); for the second year, 90 percent of that sum; for the third year, 80 percent of that sum; for the fourth year, 70 percent of that sum; for the fifth year, 60 percent of that sum; for the sixth year, 50 percent of that sum; for the seventh year, 40 percent of that sum; for the eighth year, 30 percent of that sum; for the ninth year, 25 percent of that sum; and for the 10th year, 20 percent of that sum; and for the 11th year and each succeeding year, 15 percent of that sum; provided, however, that the minimum tax shall be the sum of one dollar ($1). Notwithstanding this subdivision, the market value of a trailer coach first sold on and after January 1, 1966, that is required to be moved under permit as authorized in Section 35790 of the Vehicle Code, shall be determined by the schedule in Section 10753.3. (d) Notwithstanding any other provision of law, this section is operative for the period beginning on and after the effective date of the act amending this subdivision. (Amended by Stats. 2004, Ch. 211, Sec. 32. Effective August 5, 2004.)
  50. 10753.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    This section sets the market value percentage for a trailer coach moved under permit by registration year, with a special rule for certain vehicles in 1976.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753.3. (a) Except as otherwise provided in subdivision (b), the market value of a trailer coach which must be moved under permit, for each registration year of its life, shall be as follows: for the first year, 85 percent of a sum equal to the middle point between the extremes of its class as established in subdivision (b) of Section 10753.2; for the second year, 70 percent of such sum; for the third year, 55 percent of such sum; for the fourth year, 45 percent of such sum; for the fifth year, 40 percent of such sum; for the sixth year, 35 percent of such sum; for the seventh year, 30 percent of such sum; for the eighth year, 25 percent of such sum; for the ninth year, 24 percent of such sum; for the 10th year, 23 percent of such sum; for the 11th year, 22 percent of such sum; for the 12th year, 21 percent of such sum; for the 13th year, 20 percent of such sum; for the 14th year, 19 percent of such sum; for the 15th year, 18 percent of such sum; for the 16th year, 17 percent of such sum; for the 17th year, 16 percent of such sum; for the 18th year and each succeeding year, 15 percent of such sum. (b) For the purposes of this section, the market value of vehicles which have been previously registered and which, because they are being converted to year-round registration, become subject to registration twice during the 1976 calendar year, shall be deemed to be the same throughout the 1976 calendar year and shall not change until the registration subsequently expires. (Added by Stats. 1974, Ch. 1051.)
  51. 10753.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    Dealers selling a trailer coach that must be moved under permit must state the vehicle license fee cost price separately from accessories and other charges on a certificate attached to the sales contract.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753.4. (a) Notwithstanding any other provisions of law, every dealer who sells a trailer coach required to be moved under permit shall state on a certificate attached to the sales contract the cost price upon which the vehicle license fee is computed separately from the cost of accessories or other charges for such trailer coach. (b) The department shall determine what items shall be included and what items shall not be included in the cost price upon which the vehicle license fee is computed for a trailer coach required to be moved under a permit and the manner of computation of such cost price. The department shall notify every dealer authorized to sell a trailer coach required to be moved under a permit of (1) the requirement that the sales contract state the cost price upon which the vehicle license fee is computed separately from the cost of accessories or other charges for such trailer coaches and (2) the manner in which such cost price is to be determined. (Added by Stats. 1976, Ch. 1043.)
  52. 10753.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    For vehicles with special identification plates under Section 5004 of the Vehicle Code, the annual license fee is $2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753.5. Notwithstanding any other provisions of this part, the annual amount of the license fee for a vehicle that has been assigned a special identification plate or plates as described in Section 5004 of the Vehicle Code shall be two dollars ($2). (Amended by Stats. 2002, Ch. 528, Sec. 1. Effective January 1, 2003.)
  53. 10753.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    Disabled-vehicle modification costs are excluded from vehicle market value for license fee calculations, and the department must make the exclusion on request for certain qualified disabled owners.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753.6. (a) Notwithstanding any other provisions of this part, the cost of any modifications to any vehicle which are necessary to enable a disabled person to use or operate such vehicle shall be excluded from the determination of the market value of the vehicle, for purposes of determining the license fee imposed by any provision of this part. (b) (1) The department, pursuant to the request of a qualified disabled owner of a vehicle which was registered prior to the effective date of this section, shall exclude from the market value of such vehicle the cost of any modification or alteration required to adapt such vehicle to such disabled person’s needs as either a driver or passenger, if such cost was previously included in the determination of the market value of such vehicle. (2) There shall be no reduction in the amount of vehicle license fees or market value determination pursuant to this section with regard to fees imposed prior to the effective date of this section. (3) For purposes of paragraph (1), a “qualified disabled owner” means a disabled person who qualifies for a distinguishing license plate or placard under Section 22511.5 of the Vehicle Code whose vehicle was registered prior to the effective date of this section. (Added by Stats. 1977, Ch. 373.)
  54. 10753.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    If a used, currently registered vehicle is sold or transferred and the current year license fee has already been paid, the current year fee is not adjusted.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10753.7. (a) Upon the sale or transfer of ownership of a used vehicle currently registered in this state, if any license fee due thereon has already been paid, no adjustment of the current year license fee shall be made. (b) Any adjustment of vehicle license fees, based upon a redetermination of market value pursuant to subdivision (a) of Section 10753 and modification of vehicle license fee classification pursuant to Section 10753.2, shall occur upon the expiration of current registration and shall be reflected in the fees due for the first renewal of registration following the sale or transfer of ownership of that used vehicle. (Amended by Stats. 2003, Ch. 594, Sec. 10. Effective January 1, 2004.)
  55. 10754.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    This section treats certain 1998 vehicle license fees as due in 1999 and requires the department to apply the resulting fee reduction against the registrant’s 1999 vehicle license fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10754.1. For purposes of applying paragraph (1) of subdivision (b) of Section 10754, the vehicle license fees, due in 1998 on or before December 31 of that year for a vehicle subject to the International Registration Program as described in Section 8052 of the Vehicle Code, are deemed to have had a final due date in the 1999 calendar year. It is the intent of the Legislature that this section be implemented to apply the 25 percent offset specified in paragraph (1) of subdivision (a) of Section 10754 to the vehicle license fees described in the preceding sentence. The department shall apply the amount of each vehicle license fee reduction resulting from this section against the amount of vehicle license fees due and payable on the part of the relevant registrant in 1999. (Added by Stats. 1999, Ch. 76, Sec. 1. Effective July 7, 1999.)
  56. 10754.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The Controller must transfer specified amounts from the General Fund to the Gap Repayment Fund on August 15, 2006, and may do so earlier if the Legislature authorizes it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10754.11. (a) (1) On August 15, 2006, the Controller shall transfer from the General Fund to the Gap Repayment Fund, which is hereby created in the State Treasury, an amount equal to the total amount of offsets that were applied to new vehicle registrations before October 1, 2003, and that were applied to vehicle license fees with a due date before October 1, 2003, that were not transferred into the Motor Vehicle License Fee Account in the Transportation Tax Fund and the Local Revenue Fund due to the operation of Item 9100-102-0001 of Section 2.00 of the Budget Act of 2003. The amount of this transfer shall include transfers not made for offsets applied on or after June 20, 2003, transfers required under clause (iii) of subparagraph (B) of paragraph (2) of subdivision (a) of Section 11000 as that section read on June 30, 2004, and the additional amounts required to be transferred to the Local Revenue Fund pursuant to paragraph (2) of subdivision (a) of Section 11001.5 and paragraph (2) of subdivision (d) of that same section, less any amount that was appropriated under clause (iii) of subparagraph (D) of paragraph (3) of subdivision (a) of Section 10754, as that section read on June 30, 2004. (2) The Controller may make the transfer required by paragraph (1) prior to August 15, 2006, if that transfer is authorized by the Legislature. (b) Moneys in the Gap Repayment Fund are hereby appropriated to the Controller for allocation by the Controller to each city, county, and city and county in an amount equal to the amount that was not allocated to each of these entities due to the operation of Item 9100-102-001 of Section 2.00 of the Budget Act of 2003, less any amount that was allocated to each entity under clause (ii) of subparagraph (D) of paragraph (3) of subdivision (a) of Section 10754, as that section read on June 30, 2004. (c) This section is operative for the period beginning on and after July 1, 2004. (Amended (as added by Stats. 2004, Ch. 211) by Stats. 2004, Ch. 610, Sec. 11. Effective September 20, 2004.)
  57. 10755.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    If the vehicle’s registration year is shorter or longer than 12 months because of an expiration-date assignment or reassignment, the vehicle fee is adjusted proportionally by one-twelfth of the annual fee for each month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10755. Whenever, by reason of the assignment or reassignment of an expiration date by the Director of Motor Vehicles, the registration year for the vehicle is less than, or more than, 12 months, the fee for the vehicle shall be decreased or increased by one-twelfth of the annual fee for each month of such period less than, or in excess of, 12 months. (Amended by Stats. 1973, Ch. 889.)
  58. 10756.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    If an exempt vehicle loses that exempt status because ownership changes, the application is treated as an original registration application for figuring the registration expiration date and later renewals.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10756. If any vehicle which is exempt under Section 10781 or 10782 ceases to be so exempt by reason of change of ownership, the application shall be deemed an application for original registration for the purposes of determining the expiration date of the registration and subsequent renewals thereof. (Amended by Stats. 1973, Ch. 889.)
  59. 10757.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    No additional vehicle license fee may be imposed on a vehicle transfer if the yearly fee has already been paid, except as provided by Vehicle Code Section 9563. If extra fees are later required because of a departmental error, no penalty may be assessed when those fees are paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10757. (a) No additional license fee shall be imposed under this part upon any vehicle upon the transfer of ownership of the vehicle, except as provided under Section 9563 of the Vehicle Code, if any license fee due thereon has already been paid for the year in which the transfer of ownership occurs. (b) In the event that additional fees are required on a vehicle due to a prior departmental error, no penalty shall be assessed against the application for the transfer of registration when the required additional fees are paid. (Amended by Stats. 1971, Ch. 1353.)
  60. 10758.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    The vehicle license fee replaces all value-based state or local taxes on vehicles subject to registration under the Vehicle Code, whether or not they are actually registered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10758. The license fee imposed under this part is in lieu of all taxes according to value levied for state or local purposes on vehicles of a type subject to registration under the Vehicle Code whether or not the vehicles are registered under the Vehicle Code. “Vehicle of a type subject to registration under the Vehicle Code,” as used in this section, includes, but is not limited to, (a) any motor vehicle in the inventory of vehicles held for sale by a manufacturer, remanufacturer, distributor, or dealer in the course of his or her business, (b) any unoccupied trailer coach in the inventory of trailer coaches held for sale by a manufacturer, remanufacturer, distributor, or dealer in the course of his or her business, or (c) any vehicle described in Section 5004 of the Vehicle Code, not used in a trade, profession, or business, whether or not the vehicle has been issued special identification plates. (Amended by Stats. 1983, Ch. 1286, Sec. 7.)
  61. 10759.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    When calculating fees, offsets, or penalties under this chapter, fractions of a dollar are rounded up only if they are at least 50 cents; amounts of 49 cents or less are treated as $1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10759. In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless it equals or exceeds fifty cents ($0.50), in which case it is treated as one full dollar ($1). Computation of any penalty shall be made from the fee after the same has been computed as provided in this section. Any fee, offset, or penalty in an amount of forty-nine cents ($0.49) or less shall be deemed to be one dollar ($1). (Amended by Stats. 1998, Ch. 322, Sec. 3. Effective August 20, 1998.)
  62. 10760.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    This section lets certain delinquent mobilehomes avoid local property taxation if reinstatement conditions are met, and it sets verification and filing steps for reinstatement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Computation of Fee [10751 - 10760] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10760. (a) Notwithstanding any other provision of law, a mobilehome sold new on or before June 30, 1980, on which the license fee required to be paid under this part has been delinquent for 120 days or more, shall not be subject to local property taxation, if a request for reinstatement to the vehicle license fee under this part is filed with the Department of Housing and Community Development with a postmark dated no later than December 31, 1986, showing verification by the county tax collector that payment of property taxes on the mobilehome is current, as of the date of filing. (b) Applications for filing for reinstatement pursuant to this section shall be provided by the Department of Housing and Community Development through its offices and offices of county assessors and county tax collectors. (c) A mobilehome shall not qualify for reinstatement to the license fee under this part unless payment of property taxes on the mobilehome is current. Reinstatement applications shall include a provision for county tax collectors to verify that the payment of property taxes is current. For purposes of this section, mobilehome owners who submit reinstatement applications to the tax collector for verification prior to September 1st of the fiscal year for which property taxes on the mobilehome will be due and whose verified applications are filed with the department with a postmark date no later than 30 days thereafter are considered current on the payment of property taxes if the payment of property taxes on the mobilehome for prior fiscal years has been satisfied. (d) A mobilehome, on which the license fee required to be paid under this part has been delinquent for 120 days or more, which was not actually enrolled on the local property tax roll prior to October 1, 1984, shall not be subject to local property taxation as a condition of reinstatement to the license fee under this part. Tax collectors shall verify on the reinstatement application that such a mobilehome was not enrolled prior to October 1, 1984. Any license fee and penalty which would otherwise be due under this part during the period of delinquency shall be paid to the Department of Housing and Community Development as a condition of reinstatement to the license fee. (e) Any used mobilehome, the sale of which has not been subject to sales or use tax pursuant to Section 6379 or Section 18116.5 of the Health and Safety Code, shall not qualify for reinstatement to the license fee under this part unless, in addition to the other requirements of this section, the full sales or use tax liability on the last sale, which would have been owed if the mobilehome had not been subject to property taxation, is paid. (f) The Department of Housing and Community Development, upon receiving the verified reinstatement application and determining that the requirements of this section have been complied with, shall reinstate the mobilehome to the license fee, establish a license fee renewal date for the mobilehome, and notify the county tax assessor to remove the mobilehome from the local property tax roll. (Amended by Stats. 1985, Ch. 397, Sec. 1. Effective July 30, 1985.)
  63. 10766.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. )

    Verify source ↗

    This section says “trailer coach” means the same thing as in the Vehicle Code for purposes of this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. ) ## 10766. For the purpose of this article, “trailer coach” shall have the same meaning that is provided in the Vehicle Code. (Added by Stats. 1955, Ch. 1653.)
  64. 10767.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. )

    Verify source ↗

    This part applies to trailer coaches unless this article provides otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. ) ## 10767. The provisions of this part shall apply to trailer coaches except as otherwise provided in this article. (Added by Stats. 1955, Ch. 1653.)
  65. 10768.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. )

    Verify source ↗

    Sections 10853 to 10856 do not apply to the license fee for trailer coaches.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. ) ## 10768. Sections 10853, 10854, 10855, and 10856 of this part do not apply to the license fee imposed with respect to trailer coaches. (Added by Stats. 1955, Ch. 1653.)
  66. 10769.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. )

    Verify source ↗

    If a trailer coach is in California and the license fee has not first been paid as required by Section 10851, the fee is delinquent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. ) ## 10769. Whenever any trailer coach is in this State without the license fee having first been paid as required by Section 10851 of this part, the fee is delinquent. (Added by Stats. 1955, Ch. 1653.)
  67. 10770.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. )

    Verify source ↗

    Late payment of trailer coach registration fees triggers a 20% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1.5. Trailer Coaches [10766 - 10770] ( Article 1.5 added by Stats. 1955, Ch. 1653. ) ## 10770. (a) If the fee for an original registration is not paid within 20 days after it becomes delinquent, a penalty equal to 20 percent of the fee shall be added and collected with the fee. (b) A penalty of 20 percent of the license fee shall be added on any application for original or renewal of year-round or annual registration made later than midnight of the date of expiration or on or after the date penalties become due. This penalty shall be computed after the vehicle license fee has been combined with the registration and weight fees as provided in Sections 9250 and 9400 of the Vehicle Code. (c) Notwithstanding subdivision (a), any penalty that became due prior to January 1, 1978, shall be computed at the rate of penalty which was then in effect. (Amended by Stats. 1998, Ch. 601, Sec. 2. Effective January 1, 1999.)
  68. 10781.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    The vehicle license fee does not apply to vehicles owned by certain governments, officials, public bodies, or qualifying public fire departments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10781. The license fee imposed by this part does not apply to any vehicle owned by the United States, by any foreign government, by a consul or other official representative of any foreign government, by the state, by any political subdivision of the state, or by any city, city and county, county, district, public corporation, or by a public fire department organized as a nonprofit corporation and used exclusively for firefighting purposes or exclusively as an ambulance. (Amended by Stats. 1967, Ch. 1445.)
  69. 10781.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    The vehicle license fee does not apply to vehicles owned by a federally recognized Indian tribe if they are used exclusively on tribal lands, including incidental use on highways within those lands.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10781.1. The license fee imposed by this part does not apply to any vehicle that is owned by a federally recognized Indian tribe, if the vehicle is used exclusively within the boundaries of lands under the jurisdiction of that Indian tribe, including the incidental use of that vehicle on highways within those boundaries. (Added by Stats. 1999, Ch. 911, Sec. 1. Effective January 1, 2000.)
  70. 10782.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    The vehicle license fee does not apply to certain government-operated vehicles and qualifying privately owned schoolbuses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10782. (a) The license fee imposed by this part does not apply to any vehicle operated by the state, or by any county, city and county, city, district, or political subdivision of the state, or the United States, as a lessee under a lease, lease-sale, or rental-purchase agreement which grants possession of the vehicle to the lessee for a period of 30 consecutive days or more. (b) The license fee imposed by this part does not apply to any privately owned schoolbus, as defined in Section 545 of the Vehicle Code, which is either: (1) Owned by a private nonprofit educational organization and operated in accordance with the rules and regulations of the Department of Education exclusively in transporting school pupils, or school pupils and employees, of such private nonprofit educational organization, or (2) Operated in accordance with the rules and regulations of the Department of Education exclusively in transporting school pupils, or school pupils and employees, of any public school or private nonprofit educational organization pursuant to a contract between a public school district or nonprofit educational organization and the owner or operator of the schoolbus. This subdivision shall not, however, be applicable to any schoolbus which is operated pursuant to any contract which requires the public school district or nonprofit educational organization to pay any amount representing the costs of registration and weight fees unless and until the contract is amended to require only the payment of an amount representing the fee required by this section. (Amended by Stats. 1974, Ch. 1204.)
  71. 10784.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    Certain mobilehomes sold and installed on a foundation system are exempt from the vehicle license fee, but exempt mobilehomes are subject to local property taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10784. (a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code. (b) Any mobilehome exempted from the provisions of this part shall be subject to local property taxation. (Amended by Stats. 1980, Ch. 285, Sec. 9. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
  72. 10785.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

    Verify source ↗

    The vehicle license fee does not apply to certain new mobilehomes sold and installed for occupancy on or after July 1, 1980.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10785. (a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980. (b) Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation. (Amended by Stats. 1980, Ch. 285, Sec. 10. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
  73. 10786.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

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    The vehicle license fee does not apply to certain vehicles owned by qualifying nonprofit collegiate educational institutions when used for firefighting and mainly operated on the institution’s roads.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10786. The license fee imposed by this part does not apply to any vehicle owned by an educational institution of collegiate grade, not conducted for profit, having an enrollment of 5,000 students or more and having an acreage of 5,000 acres or more, if such vehicle is used for fire-fighting purposes within the limits of the acreage of such institution, and is operated principally on roads owned by such institution. (Amended by Stats. 1951, Ch. 982.)
  74. 10787.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

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    The vehicle license fee does not apply to certain Civil Air Patrol vehicles if they were transferred by the U.S. Government, are restricted to Civil Air Patrol activities, and must be returned when no longer needed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10787. The license fee imposed by this part does not apply to any vehicle operated by the Civil Air Patrol, when the vehicle has been transferred to the Civil Air Patrol by the United States Government, or any agency thereof, if by federal regulation or directive the use of such vehicle is restricted to defined activities of the Civil Air Patrol, and if by federal regulation or directive the vehicle must be returned to the United States Government when no longer required or suited for use by the Civil Air Patrol. (Added by Stats. 1959, Ch. 1.)
  75. 10788.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

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    Certain qualifying disabled veterans and some unmarried surviving spouses can exclude part of a mobilehome or trailer coach’s value from the vehicle license fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10788. (a) With respect to mobilehomes or trailer coaches subject to the provisions of this part, which are owned by, and which constitute the principal place of residence of, a disabled veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled as a result of injury or disease incurred in military service or the unmarried surviving spouse of such a veteran: (1) The first twenty thousand dollars ($20,000) of the market value of the mobilehome or trailer coach shall be exempt from the license fee imposed by this part, or (2) In the case of a disabled veteran or the unmarried surviving spouse whose household income, as defined in Section 20504, does not exceed the amounts specified in Section 20585, the first thirty thousand dollars ($30,000) of the market value of the mobilehome or trailer coach, shall be exempt from the license fee imposed by this part. (b) For purposes of this section, “veteran” is defined as specified in subdivision (o) of Section 3 of Article XIII of the Constitution. (c) No veteran shall be eligible for this exemption unless he or she was a resident of California at the time of his or her entry into military or naval service, or unless he or she was a resident of the state on November 7, 1972, if he or she is blind or has lost the use of two or more limbs, or on January 1, 1975, if he or she was totally disabled. (d) As used in this section “mobile home” and “trailer coach” which are owned by the veteran includes: (1) Property owned by the veteran with the veteran’s spouse as a joint tenancy, tenancy in common or as community property; (2) Property owned by the veteran or the veteran’s spouse as separate property; (3) Property owned with one or more other persons to the extent of the interest owned by the veteran, the veteran’s spouse, or both the veteran and the veteran’s spouse; (4) Property owned by the veteran’s unmarried surviving spouse with one or more other persons to the extent of the interest owned by the veteran’s unmarried surviving spouse. (e) For purposes of this section, “blind in both eyes” means having a visual acuity of 5/200 or less; “losing the use of a limb” means that the limb has been amputated or its use has been lost by reason of ankylosis, progressive muscular dystrophies, or paralysis; and “totally disabled” means that the United States Veterans Administration or the military service from which such veteran was discharged has rated the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or follow a substantially gainful occupation. (Added by Stats. 1980, Ch. 371, Sec. 1. Effective July 9, 1980.)
  76. 10789.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. )

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    This section exempts certain specialized transportation vehicles from the vehicle license fee, subject to a 600-vehicle limit for one exemption.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 2. Imposition of Fee [10751 - 10789] ( Chapter 2 added by Stats. 1941, Ch. 40. ) ## ARTICLE 2. Exemptions [10781 - 10789] ( Article 2 added by Stats. 1941, Ch. 40. ) ## 10789. The license fee imposed by this part does not apply to the following: (a) Any vehicle purchased with federal funds under the authority of paragraph (2) of subsection (b) of Section 1612 of Title 49 of the United States Code or Chapter 35 (commencing with Section 3000) of Title 42 of the United States Code for the purpose of providing specialized transportation services to senior citizens and handicapped persons by public and private nonprofit operators of specialized transportation services, including a consolidated transportation service agency designated pursuant to Section 15975 of the Government Code. (b) Any vehicle operated solely for the purpose of providing specialized transportation services to senior citizens and persons with disabilities, by a nonprofit, public benefit consolidated transportation service agency designated under Section 15975 of the Government Code. The exemption provided by this subdivision shall not apply to more than 600 vehicles at any given time. (Amended by Stats. 1997, Ch. 667, Sec. 1. Effective January 1, 1998.)
  77. 108.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “state-assessed property” as property that must be assessed by the board under the Constitution and is subject to local taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 108. “State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation. (Amended by Stats. 1974, Ch. 311.)
  78. 10851.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The vehicle license fee must be paid to the department each year by the expiration date assigned by the director, and also at the time provided in the Vehicle Code for registration or renewal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10851. Except as otherwise provided, the vehicle license fee is due and payable to the department each year on or before the expiration date assigned by the director. The fee shall be paid to the department at the time provided in the Vehicle Code for the registration or renewal of registration of the vehicle. This section shall become operative on July 1, 1977, unless a later enacted statute, which is chaptered before July 1, 1977, deletes or extends such date. (Added by Stats. 1974, Ch. 1330, Sec. 7.)
  79. 10852.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The department must collect the license fee and give each payer a receipt that identifies the vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10852. The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify the vehicle upon which the fee is paid. (Added by Stats. 1941, Ch. 40.)
  80. 10853.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    If a vehicle is operated on a California highway before the required vehicle license fee is paid, the fee becomes delinquent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10853. Whenever any vehicle is operated upon any highway of this State without the license fee having first been paid as required by this part, the fee is delinquent. (Added by Stats. 1941, Ch. 40.)
  81. 10854.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    If license fees are not paid before delinquency, the penalties are those set out in Vehicle Code Section 9554.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10854. Penalties for failure to pay license fees before delinquency are as specified in Section 9554 of the Vehicle Code. (Repealed and added by Stats. 1985, Ch. 1126, Sec. 3. Effective September 28, 1985. Operative April 1, 1986, by Sec. 12 of Ch. 1126.)
  82. 10854.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    If a check for a fee or penalty bounces on first presentation, the person who paid by check stays liable. The department may redeposit such a check once, and doing so cannot add extra penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10854.1. If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the payment of the fee, or fee and penalty, as if he had not tendered the check. The department in its discretion may redeposit a check in payment of fee or fee and penalty not more than once without assessing additional penalties. (Amended by Stats. 1969, Ch. 214.)
  83. 10856.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The department must collect the current registration-year fee when it receives renewal or original registration applications, and some filings avoid penalties if timely submitted.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10856. (a) Except as provided in Section 9553 of the Vehicle Code, upon receipt of the application for renewal of registration, the department shall collect the required fee for the current registration year. No penalty shall be imposed if the department receives the application prior to or on the date the vehicle is first operated, moved, or left standing upon any highway during its current registration year and the applicant has timely filed, pursuant to subdivision (a) of Section 4604 of the Vehicle Code, a certification that the vehicle will not be operated, moved, or left standing upon any highway during the current registration year without first making an application for registration of the vehicle, including full payment of fees. (b) If an application for renewal of registration is accompanied by an application for transfer of title, that application may be made without incurring a penalty for delinquent payment of fees not later than 20 days after the date the vehicle is first operated, moved, or left standing on any highway if a certification pursuant to subdivision (a) of Section 4604 of the Vehicle Code was timely filed with the department. (c) Upon receipt of an application for original registration, the department shall collect the required fee for the current registration year. No penalty shall be imposed if the department receives the application and fee within 20 days after the fee becomes due. (Amended by Stats. 1998, Ch. 600, Sec. 1. Effective January 1, 1999.)
  84. 10857.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    A penalty fee may not be assessed for a delinquent vehicle license fee if the vehicle is repossessed for a legal owner and the fee is paid within 60 days after possession is taken.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10857. No penalty fee shall be assessed for the delinquent payment of a vehicle license fee, when subsequent to the date on which the fee became due, the vehicle is repossessed on behalf of any legal owner, if the license fee is paid within 60 days of taking possession. (Amended by Stats. 1984, Ch. 200, Sec. 1.)
  85. 10858.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. )

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    The department and the Director of Motor Vehicles may waive certain vehicle license fee penalties, and in one case unpaid fees, when specific conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 1. Payments [10851 - 10858] ( Article 1 added by Stats. 1941, Ch. 40. ) ## 10858. (a) When a transferee or purchaser of a vehicle applies for transfer of registration, as provided in Section 5902 of the Vehicle Code, and it is determined by the department that vehicle license fee penalties accrued prior to the purchase of the vehicle and that the transferee or purchaser was not cognizant of the nonpayment of the vehicle license fee for the current or prior registration years, the department may waive the vehicle license fee penalties upon payment of the vehicle license fees due. (b) Other provisions of this code notwithstanding, the Director of Motor Vehicles may, at his discretion, investigate into the circumstances of any application for registration to ascertain if penalties had accrued through no fault or intent of the owner. Provided such circumstances prevail, the director may waive any penalties upon payment of the license fee then due. (c) When a transferee or purchaser of a vehicle applies for transfer of registration of a vehicle, and it is determined by the department that license fees for the vehicle for any year are unpaid and due, that the fees became due prior to the transfer or purchase of the vehicle by the transferee or purchaser, and that the transferee or purchaser was not cognizant of the fact that the fees were unpaid and due, the department may waive the fees and any penalty thereon when both of the following conditions exist: (1) The license plate assigned to the vehicle displays a validating device issued by the department, and the validating device contains the year number of the registration year for which the transferee or purchaser is requesting a waiver of fees and penalties. (2) The transferee or purchaser has submitted to the department the registration card that indicates the vehicle is registered for the registration year indicated on the validating device displayed on the license plate assigned to the vehicle. (d) Upon the transfer of a vehicle for which license fees and any penalties thereon are unpaid and due, such fees and penalties are, notwithstanding the provisions of Article 2 (commencing with Section 10876), the personal debt of the transferor of the vehicle who did not pay the fees and penalties when they became due or accrued. The fees and penalties may be collected by the department in an appropriate civil action if the department has waived the fees and penalties pursuant to subdivision (c). (Amended by Stats. 1983, Ch. 759, Sec. 1.)
  86. 109.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines several property tax roll terms: roll, secured roll, unsecured roll, local roll, and board roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 109. “Roll” means the entire assessment roll. The “secured roll” is that part of the roll containing State assessed property and property the taxes on which are a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes. The remainder of the roll is the “unsecured roll.” The “local roll” is those parts of the secured and unsecured roll containing property which it is the county assessor’s duty to assess. The “board roll” is that part of the secured roll containing State assessed property. (Enacted by Stats. 1939, Ch. 154.)
  87. 109.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    A “machine-prepared roll” is an assessment roll made by mechanical or electronic equipment, and the auditor may reproduce the assessment data with tax extensions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 109.5. “Machine-prepared roll” means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device, and such a roll may be displayed in printed form, on microfilm, or by any other means that would make it readily available to the public in a legible form. When so prepared by the assessor, the roll need not contain provision for tax extensions, but the contents thereof may be reproduced by the auditor with provision for tax extensions. Upon such reproduction of the assessment data, the document with provision for tax extensions shall constitute the roll without prejudice to the roll status of the document without such provision. (Amended by Stats. 1971, Ch. 1238.)
  88. 109.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    With required consent and approval, certain property tax roll data may be kept electronically instead of on paper, and if no paper document is prepared, all required entries must be entered into electronic records.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 109.6. With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract list may be retained in electronic data-processing equipment and no physical document need be prepared. Notwithstanding any other provisions of this code, where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data-processing records. The data shall be so stored that it can be made readily available to the public in an understandable form. (Amended by Stats. 1972, Ch. 776.)
  89. 10901.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 3. Refunds [10901 - 10902] ( Article 3 added by Stats. 1941, Ch. 40. )

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    If the department or the Department of Housing and Community Development wrongly collects a vehicle license fee or applies an offset, it must refund the amount paid if the person applies within three years. The agencies may also refund on their own if they discover the error.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 3. Refunds [10901 - 10902] ( Article 3 added by Stats. 1941, Ch. 40. ) ## 10901. Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be paid under this part, or erroneously applies any offset provided under this part, the erroneously collected amount shall be refunded to the person paying it upon application therefor made within three years after the date of the payment. If the department or the Department of Housing and Community Development discovers an error, it may make a refund in the absence of an application therefor. (Amended by Stats. 1998, Ch. 322, Sec. 4. Effective August 20, 1998.)
  90. 10902.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 3. Refunds [10901 - 10902] ( Article 3 added by Stats. 1941, Ch. 40. )

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    This section lets eligible vehicle owners get a refund or credit of part of the vehicle license fee in certain total-loss or theft cases, and requires the DMV to charge a $15 processing fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 3. Collections and Refunds [10851 - 10902] ( Chapter 3 added by Stats. 1941, Ch. 40. ) ## ARTICLE 3. Refunds [10901 - 10902] ( Article 3 added by Stats. 1941, Ch. 40. ) ## 10902. (a) In the event of a constructive total loss, in which the repair value exceeds the market value of the vehicle less the anticipated salvage value, or a nonrepairable vehicle, or an unrecovered total loss, due to a theft, of a vehicle, the in-lieu fee portion of the vehicle license fee that has been paid, less any offset provided in Section 10754, shall be refunded to the current registered owner (the owner of the salvage value of the vehicle), or credited against the vehicle license fee owed on the owner’s replacement vehicle. The amount refunded or credited shall be based upon one-twelfth of the annual in-lieu fee, less any offset provided by Section 10754, for each full month that remains until the registration expires. (b) No refund or credit may be made pursuant to this section unless the vehicle owner has signed a declaration under penalty of perjury that he or she has not been cited or convicted of violating Section 23152 or 23153 of the Vehicle Code (relating to driving under the influence of alcohol or drugs) or Section 23103 as specified in Section 23103.5 of that code (which involves a substitute for an original citation of driving under the influence) in connection with the owner’s vehicle loss. If the owner has been cited under any of these code sections, the owner shall be entitled to the refund or credit upon presentation of either proof of dismissal of the citation or a finding of not guilty. (c) The Department of Motor Vehicles shall charge to vehicle owners requesting a refund or credit pursuant to this section a service fee in the amount of fifteen dollars ($15) to cover the administrative costs of processing the request. (d) In the case of a request for refund or credit with respect to a stolen vehicle, the vehicle owner may not be entitled to a refund or credit prior to 60 days from the date the theft of the vehicle is reported to the police. If a refund is received or a credit is applied to another vehicle and the stolen vehicle is subsequently recovered, the owner shall return the amount refunded or credited. If the owner receives a refund or credit, and the destroyed or stolen vehicle is scrapped and subsequently repaired by another person, the new owner shall pay the full vehicle license fee. (e) The Department of Motor Vehicles shall adopt regulations for the administration of the refunds and credits provided by this section. (Amended by Stats. 2003, Ch. 719, Sec. 2. Effective January 1, 2004.)
  91. 10951.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 4. Administration [10951 - 10952] ( Chapter 4 added by Stats. 1941, Ch. 40. )

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    The department must enforce the provisions of this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 4. Administration [10951 - 10952] ( Chapter 4 added by Stats. 1941, Ch. 40. ) ## 10951. The department shall enforce the provisions of this part. (Added by Stats. 1941, Ch. 40.)
  92. 10952.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 4. Administration [10951 - 10952] ( Chapter 4 added by Stats. 1941, Ch. 40. )

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    The director of the department may hire employees and set their salaries when needed to administer and enforce this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 4. Administration [10951 - 10952] ( Chapter 4 added by Stats. 1941, Ch. 40. ) ## 10952. The director of the department may employ and fix the salaries of employees necessary to administer and enforce the provisions of this part. (Added by Stats. 1941, Ch. 40.)
  93. 11.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    This section states that statutory tense words are read broadly: the present tense covers past and future tenses, and the future tense also covers the present.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 11. The present tense includes the past and future tenses; and the future, the present. (Enacted by Stats. 1939, Ch. 154.)
  94. 110.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines full cash value/fair market value for property tax purposes and sets rules for valuing real property, purchase price, and intangible assets.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 110. (a) Except as is otherwise provided in Section 110.1, “full cash value” or “fair market value” means the amount of cash or its equivalent that property would bring if exposed for sale in the open market under conditions in which neither buyer nor seller could take advantage of the exigencies of the other, and both the buyer and the seller have knowledge of all of the uses and purposes to which the property is adapted and for which it is capable of being used, and of the enforceable restrictions upon those uses and purposes. (b) For purposes of determining the “full cash value” or “fair market value” of real property, other than possessory interests, being appraised upon a purchase, “full cash value” or “fair market value” is the purchase price paid in the transaction unless it is established by a preponderance of the evidence that the real property would not have transferred for that purchase price in an open market transaction. The purchase price shall, however, be rebuttably presumed to be the “full cash value” or “fair market value” if the terms of the transaction were negotiated at arms length between a knowledgeable transferor and transferee neither of which could take advantage of the exigencies of the other. “Purchase price,” as used in this section, means the total consideration provided by the purchaser or on the purchaser’s behalf, valued in money, whether paid in money or otherwise. There is a rebuttable presumption that the value of improvements financed by the proceeds of an assessment resulting in a lien imposed on the property by a public entity is reflected in the total consideration, exclusive of that lien amount, involved in the transaction. This presumption may be overcome if the assessor establishes by a preponderance of the evidence that all or a portion of the value of those improvements is not reflected in that consideration. If a single transaction results in a change in ownership of more than one parcel of real property, the purchase price shall be allocated among those parcels and other assets, if any, transferred based on the relative fair market value of each. (c) For real property, other than possessory interests, the change of ownership statement required pursuant to Section 480, 480.1, or 480.2, or the preliminary change of ownership statement required pursuant to Section 480.4, shall give any information as the board shall prescribe relative to whether the terms of the transaction were negotiated at “arms length.” In the event that the transaction includes property other than real property, the change in ownership statement shall give information as the board shall prescribe disclosing the portion of the purchase price that is allocable to all elements of the transaction. If the taxpayer fails to provide the prescribed information, the rebuttable presumption provided by subdivision (b) shall not apply. (d) Except as provided in subdivision (e), for purposes of determining the “full cash value” or “fair market value” of any taxable property, all of the following shall apply: (1) The value of intangible assets and rights relating to the going concern value of a business using taxable property shall not enhance or be reflected in the value of the taxable property. (2) If the principle of unit valuation is used to value properties that are operated as a unit and the unit includes intangible assets and rights, then the fair market value of the taxable property contained within the unit shall be determined by removing from the value of the unit the fair market value of the intangible assets and rights contained within the unit. (3) The exclusive nature of a concession, franchise, or similar agreement, whether de jure or de facto, is an intangible asset that shall not enhance the value of taxable property, including real property. (e) Taxable property may be assessed and valued by assuming the presence of intangible assets or rights necessary to put the taxable property to beneficial or productive use. (f) For purposes of determining the “full cash value” or “fair market value” of real property, intangible attributes of real property shall be reflected in the value of the real property. These intangible attributes of real property include zoning, location, and other attributes that relate directly to the real property involved. (Amended by Stats. 1998, Ch. 783, Sec. 1. Effective September 23, 1998.)
  95. 110.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “full cash value” for certain real property tax purposes and sets rules for base year value, reassessment timing, and inflation adjustments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 110.1. (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “full cash value” of real property, including possessory interests in real property, means the fair market value as determined pursuant to Section 110 for either of the following: (1) The 1975 lien date. (2) For property which is purchased, is newly constructed, or changes ownership after the 1975 lien date, either of the following: (A) The date on which a purchase or change in ownership occurs. (B) The date on which new construction is completed, and if uncompleted, on the lien date. (b) The value determined under subdivision (a) shall be known as the base year value for the property. However, uncompleted new construction shall not acquire a base year value until completed, as described in Section 71. (c) Notwithstanding Section 405.5, for property which was not purchased or newly constructed or has not changed ownership after the 1975 lien date, if the value as shown on the 1975–76 roll is not its 1975 lien date base year value and if the value of that property had not been determined pursuant to a periodic reappraisal under Section 405.5 for the 1975–76 assessment roll, a new 1975 lien date base year value shall be determined at any time until June 30, 1980, and placed on the roll being prepared for the current year; provided, however, that for any county over four million in population the board of supervisors may adopt a resolution granting the assessor of that county until June 30, 1981, the authority to determine those values. Regardless of the foregoing restrictions, property that escaped taxation for 1975 and was not merely underassessed for that year, shall be added to the roll in any year in which the escape is discovered at its 1975 base year value indexed to reflect inflation as provided in subdivision(f). In determining the new base year value for that property, the assessor shall use only those factors and indicia of fair market value actually utilized in appraisals made pursuant to Section 405.5 for the 1975 lien date. The new base year values shall be consistent with the values established by reappraisal for the 1975 lien date of comparable properties which were reappraised pursuant to Section 405.5 for the fiscal year. In the event that determination is made, no escape assessment may be levied and the newly determined “full cash value” shall be placed on the roll for the current year only; provided, however, the preceding shall not prohibit a determination which is made prior to June 30 of a fiscal year from being reflected on the assessment roll for the current fiscal year. (d) If the value of any real property as shown on the 1975–76 roll was determined pursuant to a periodic appraisal under Section 405.5, that value shall be the 1975 lien date base year value of the property. (e) As used in subdivisions (c) and (d), a parcel of property shall be presumed to have been appraised for the 1975–76 fiscal year if the assessor’s determination of the value of the property for the 1975–76 fiscal year differed from the value used for purposes of computing the 1974–75 fiscal year tax liability for the property, but the assessor may rebut that presumption by evidence that, notwithstanding the difference in value, that parcel was not appraised pursuant to Section 405.5 for the 1975–76 fiscal year. (f) For each lien date after the lien date in which the full cash value is determined pursuant to this section, the full cash value of real property, including possessory interests in real property, shall be adjusted by an inflation factor, which shall be determined as provided in subdivision (a) of Section 51. (Amended by Stats. 2017, Ch. 80, Sec. 4. (AB 652) Effective July 21, 2017.)
  96. 110.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    “Full value” means fair market value, full cash value, or another value standard allowed by the Constitution or this code.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 110.5. “Full value” means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the authorization of the Constitution. (Amended by Stats. 1978, Ch. 292.)
  97. 11001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The department must report certain collected money to the Controller every month and deposit it in the State Treasury at the same time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11001. (a) All money collected by the department for accepted applications under this part shall be reported monthly to the Controller and, at the same time, deposited in the State Treasury to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund. Any reference in any law or regulation to the Motor Vehicle License Fee Fund shall be deemed to refer to the Motor Vehicle License Fee Account in the Transportation Tax Fund. (b) The amount of any penalties collected by the department, as provided in Sections 9553 and 9554 of the Vehicle Code and Sections 10770 and 10854 of this code, shall, for purposes of subdivision (a), be deemed to be a percentage of the total fees allocated under this section and under Section 42270 of the Vehicle Code equal to that percentage of the weight fee, registration fee, and vehicle license fee obtained when applying the total of these fees collected, excluding use tax, against the individual weight fees, registration fees, and vehicle license fees collected on each application. Penalties which cannot be allocated in accordance with this subdivision shall be allocated according to subdivision (c). (c) The amount of any penalties collected by the department, as provided in Sections 9553 and 9554 of the Vehicle Code and Sections 10770 and 10854 of this code which cannot be allocated pursuant to subdivision (b), shall, for purposes of subdivision (a), be deemed to be a percentage of the total fees allocated under this section and under Section 42270 of the Vehicle Code equal to that percentage of the ratio based on the fees previously allocated under this section and under Section 42270 of the Vehicle Code in the fiscal year preceding the calendar year for which the penalties are to be allocated. That ratio shall be reevaluated periodically and shall be adjusted to reflect any change in the fee structure that may be provided in this code or in Division 3 (commencing with Section 4000) of the Vehicle Code. (Amended by Stats. 1984, Ch. 123, Sec. 1.)
  98. 11001.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    This section directs how certain vehicle license fee moneys are reported, deposited, and allocated, with different percentages and destinations depending on the date and subdivision.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11001.5. (a) (1) Notwithstanding Section 11001, and except as provided in paragraph (2) and in subdivisions (b) and (d), 24.33 percent, and on and after July 1, 2004, 74.9 percent, of the moneys collected by the department under this part shall be reported monthly to the Controller, and at the same time, deposited in the State Treasury to the credit of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. All other moneys collected by the department under this part shall continue to be deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund and in accordance with the following: (A) Before July 1, 2011, first allocated to the County of Orange as provided in subdivision (b) of Section 11005 and as necessary for the service of indebtedness as pledged by Sections 25350.6 and 53585.1 of the Government Code and in accordance with written instructions provided by the Controller under Sections 25350.7, 25350.9, and 53585.1 of the Government Code, and the balance shall be allocated to each city and city and county as otherwise provided by law. (B) On and after July 1, 2011, allocated pursuant to subdivision (a) of Section 11005. (2) For the period beginning on and after July 1, 2003, and ending on February 29, 2004, the Controller shall deposit an amount equal to 28.07 percent of the moneys collected by the department under this part in the State Treasury to the credit of the Local Revenue Fund. All other moneys collected by the department under this part shall continue to be deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund and allocated to each city, county, and city and county as otherwise provided by law. (b) (1) Notwithstanding Section 11001, net funds collected as a result of procedures developed for greater compliance with vehicle license fee laws in order to increase the amount of vehicle license fee collections shall be reported monthly to the Controller, and at the same time, deposited in the State Treasury to the credit of the Vehicle License Collection Account of the Local Revenue Fund as established pursuant to Section 17600 of the Welfare and Institutions Code. All revenues in excess of fourteen million dollars ($14,000,000) in the 2004–05 fiscal year and in any fiscal year thereafter shall be allocated to cities, counties, and cities and counties as follows: (A) (i) Fifty percent shall be paid to the cities and cities and counties of this state in the proportion that the population of each city or city and county bears to the total population of all cities and cities and counties in this state, as determined by the Demographic Research Unit of the Department of Finance. For purposes of this subparagraph, the population of each city or city and county is that population determined by the last federal decennial or special census, or a subsequent census validated by the Demographic Research Unit or subsequent estimate prepared pursuant to Section 2107.2 of the Streets and Highways Code. (ii) In the case of a city incorporated subsequent to the last federal census, or a subsequent census validated by the Demographic Research Unit, the Demographic Research Unit shall determine the population of the city. In the case of unincorporated territory annexed to a city subsequent to the last federal census, or a subsequent census validated by the Demographic Research Unit, the Demographic Research Unit shall determine the population of the annexed territory by the use of any federal decennial or special census, or estimate prepared pursuant to Section 2107.2 of the Streets and Highways Code. In the case of the consolidation of one city with another subsequent to the last federal census, or a subsequent census validated by the Demographic Research Unit, the population of the consolidated city, for the purpose of this subparagraph, is the aggregate population of the respective cities as determined by the last federal census, or a subsequent census or estimate validated by the Demographic Research Unit. (B) Fifty percent shall be paid to the counties and cities and counties in the proportion that the population of each county or city and county bears to the total population of all counties and cities and counties, as determined by the Demographic Research Unit. For purposes of this subparagraph, the population of each county or city and county is that determined by the last federal census, or subsequent census validated by the Demographic Research Unit, or as determined by Section 11005.6 of the Revenue and Taxation Code. (2) The amendments made to this section by the act that added this paragraph are operative upon the enactment of that act. However, the amendments made by the act that added this paragraph apply to revenues in the Vehicle License Collection Account in excess of fourteen million dollars ($14,000,000) in the 2004–05 fiscal year and any fiscal year thereafter. (c) Notwithstanding Section 11001, 25.72 percent of the moneys collected by the department on or after August 1, 1991, and before August 1, 1992, under this part shall be reported monthly to the Controller, and at the same time, deposited in the State Treasury to the credit of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. All other moneys collected by the department under this part shall continue to be deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund and allocated to each city, county, and city and county as otherwise provided by law. (d) Notwithstanding any other provision of law, both of the following apply: (1) This section is operative for the period beginning on and after March 1, 2004. (2) It is the intent of the Legislature that the total amount deposited by the Controller in the State Treasury to the credit of the Local Revenue Fund for the 2003–04 fiscal year be equal to the total amount that would have been deposited to the credit of the Local Revenue Fund if paragraph (1) of subdivision (a) was applied during that entire fiscal year. The department shall calculate and notify the Controller of the adjustment amounts that are required by this paragraph to be deposited in the State Treasury to the credit of the Local Revenue Fund. The amounts deposited in the State Treasury to the credit of the Local Revenue Fund pursuant to this paragraph shall be deemed to have been deposited during the 2003–04 fiscal year. (e) This section does not amend nor is it intended to amend or impair Section 25350 and following of, Section 53584 and following of, the Government Code, or any other statute dealing with the interception of funds. (Amended by Stats. 2019, Ch. 29, Sec. 136. (SB 82) Effective June 27, 2019.)
  99. 11002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    Money in the Motor Vehicle License Fee Fund is appropriated as provided in this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11002. The money in the Motor Vehicle License Fee Fund is hereby appropriated as provided in this chapter. (Added by Stats. 1941, Ch. 40.)
  100. 11003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The Legislature must annually determine and appropriate money for the Department of Motor Vehicles and the Franchise Tax Board to enforce this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11003. (a) Subject to subdivision (b), the Legislature shall annually determine and appropriate an amount for the use of the Department of Motor Vehicles and the Franchise Tax Board for the enforcement of this part. (b) For the 2011–12 fiscal year, twenty-five million dollars ($25,000,000) shall be deemed to be the cost to the Department of Motor Vehicles of collecting the motor vehicle license fees that are collected with the motor vehicle registration fees and other fees. (Amended by Stats. 2011, Ch. 35, Sec. 8. (SB 89) Effective June 30, 2011.)
  101. 11003.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    Fees on trailer coaches collected by the Department of Motor Vehicles must be deposited in the State Treasury for the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11003.1. All license fees on trailer coaches levied and collected by the Department of Motor Vehicles pursuant to Section 10751 shall be deposited in the State Treasury to the credit of the General Fund. (Repealed and added by Stats. 1992, Ch. 699, Sec. 16. Effective September 15, 1992.)
  102. 11004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    Each fiscal year, the Controller must order transfers from the Motor Vehicle License Fee Fund to the General Fund for specified bond interest and redemption payments by the December and June deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11004. On or before the first day of December of each fiscal year, on order of the Controller, there shall be transferred from the Motor Vehicle License Fee Fund to the General Fund and set apart sufficient money in the amount of the semiannual interest necessary to be paid during the following month of January on bonds of the State issued under: (a) The “State Highways Act,” approved by the Governor March 22, 1909, and by a majority of the electors at the general election held November 8, 1910. (b) The “State Highways Act of 1915,” approved by the Governor May 20, 1915, and by a majority of the electors at the general election held November 7, 1916. (c) Section 2 of Article XVI of the Constitution as approved by a majority of the electors at a special election held July 1, 1919. (d) Section 3 of Article XVI of the Constitution, as approved by a majority of the electors at the general election held November 2, 1920. On or before the first day of June of each fiscal year, on order of the Controller, there shall be transferred from the Motor Vehicle License Fee Fund to the General Fund and set apart sufficient money in the amount of the semiannual interest and the annual redemption charges necessary to be paid during the following month of July on the bonds referred to in this section. (Amended by Stats. 1949, Ch. 237.)
  103. 11004.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The Controller must deduct certain amounts from Section 11005 allocations, transfer them to the Motor Vehicle Fund, and carry over any excess deduction to later allocations until used up.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11004.5. The Controller shall deduct from the allocations he would otherwise make pursuant to Section 11005, the amounts chargeable to each city, county, and city and county under Section 40516 of the Vehicle Code, and transfer that amount to the Motor Vehicle Fund in augmentation of the funds available for the support of the Department of California Highway Patrol. The Controller shall make such deductions at the time of the first allocation which occurs after the filing with him of the charges certified by the Commissioner of the California Highway Patrol. If the amount of the deduction for any city, county, or city and county exceeds the amount of the allocation for such city, county, or city and county, the balance of the deduction in excess of the amount of the apportionment shall be carried over and applied to the next succeeding allocation or allocations until exhausted. (Amended by Stats. 1959, Ch. 3.)
  104. 11005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The Controller must distribute the month-end balance of motor vehicle license fee funds by the 10th day of the following month, after refunds, deductions, and required reserves are handled.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005. After payment of refunds therefrom and after making the deductions authorized by Section 11003 and reserving the amount determined necessary by the Pooled Money Investment Board to meet the transfers ordered or proposed to be ordered pursuant to Section 16310 of the Government Code, the balance of all motor vehicle license fees and any other money appropriated by law for expenditure pursuant to this section, deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund, and remaining unexpended in that account at the close of business on the last day of the calendar month, shall be allocated by the Controller by the 10th day of the following month in accordance with the following: (a) On and after July 1, 2011, to the Local Law Enforcement Services Account in the Local Revenue Fund 2011, as established by Section 30025 of the Government Code, for allocation to cities, counties, and cities and counties. (b) On or after July 1, 2004, but before July 1, 2011: (1) First, to the County of Orange. For the 2004–05 fiscal year, that county shall be allocated fifty-four million dollars ($54,000,000) in monthly installments. For the 2005–06 fiscal year and each fiscal year thereafter, that county shall receive, in monthly installments, an amount equal to the amount allocated under this section for the prior fiscal year, adjusted for the percentage change in the amount of revenues credited to the Motor Vehicle License Fee Account in the Transportation Tax Fund from the revenues credited to that account in the prior fiscal year. Moneys allocated to the County of Orange under this subdivision shall be used first for the service of indebtedness as provided in paragraph (1) of subdivision (a) of Section 11001.5. Any amounts in excess of the amount required for this service of indebtedness may be used by that county for any lawful purpose. (2) Second, to each city, the population of which is determined under Section 11005.3 on August 5, 2004, in an amount equal to the additional amount of vehicle license fee revenue, including offset transfers, that would be allocated to that city under Sections 11000 and 11005, as those sections read on January 1, 2004, as a result of that city’s population being determined under subdivision (a) or (b) of Section 11005.3. (3) Third, to each city that was incorporated from an unincorporated territory after August 5, 2004, in an amount equal to the product of the following two amounts: (A) The quotient derived from the following fraction: (i) The numerator is the product of the following two amounts: (I) Fifty dollars ($50) per year. (II) The fraction determined as the total amount of vehicle license fee revenue collected during the most recent fiscal year divided by the total amount of vehicle license fee revenue collected during the 2004–05 fiscal year. (ii) The denominator is the fraction determined as the actual population, as defined in subdivision (d) of Section 11005.3, of all cities during the most recent fiscal year, divided by the actual population, as defined in subdivision (d) of Section 11005.3, of all cities in the 2004–05 fiscal year. (B) The city’s population determined in accordance with Section 11005.3. (4) Fourth, to each city that was incorporated before August 5, 2004, in an amount equal to the product of the following two amounts: (A) The quotient derived from the following fraction: (i) The numerator is the product of the following two amounts: (I) Fifty dollars ($50) per year. (II) The fraction determined as the total amount of vehicle license fee revenue collected during the most recent fiscal year divided by the total amount of vehicle license fee revenue collected during the 2004–05 fiscal year. (ii) The denominator is the fraction determined as the actual population, as defined in subdivision (d) of Section 11005.3, of all cities during the most recent fiscal year, divided by the actual population, as defined in subdivision (d) of Section 11005.3, of all cities in the 2004–05 fiscal year. (B) The actual population, as defined in subdivision (d) of Section 11005.3, residing in areas annexed after August 5, 2004, as of the date of annexation. (5) Fifth, to the cities and cities and counties of this state in the proportion that the population of each city or city and county bears to the total population of all cities and cities and counties in this state, as determined by the Demographic Research Unit of the Department of Finance. For the purpose of this subdivision, the population of each city or city and county shall be determined in accordance with Section 11005.3. (Amended by Stats. 2016, Ch. 366, Sec. 22. (SB 974) Effective January 1, 2017.)
  105. 11005.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    Cities, city and counties, and counties may use money received under Section 11005 for rapid transit system purposes and related contributions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005.1. (a) Any city or city and county may expend any money received by it pursuant to Section 11005 for: (1) Planning, acquiring, constructing, operating, or maintaining a rapid transit system itself or jointly with one or more other cities, counties, cities and counties, or public rapid transit districts, agencies, or authorities; or (2) Making contributions to any public rapid transit district, agency, or authority exercising jurisdiction within the city or city and county for use in planning, acquiring, constructing, operating, or maintaining a rapid transit system. (b) A county may expend such money in making contributions to any city or public rapid transit district, agency, or authority within the county for use in planning, acquiring, constructing, operating, or maintaining a rapid transit system. (Added by Stats. 1963, Ch. 1852.)
  106. 11005.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The Controller must not allocate certain vehicle license fee revenue to cities that receive revenue under Section 97.3 or Section 56842.2 of the Government Code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005.2. Notwithstanding subdivision (b) of Section 11005, the Controller shall not allocate any revenue pursuant to paragraph (1) of that subdivision to any city which receives revenue pursuant to Section 97.3 or pursuant to Section 56842.2 of the Government Code. (Amended by Stats. 1987, Ch. 1210, Sec. 2.)
  107. 11005.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The Controller must determine a city’s population using specified formulas for certain newly incorporated cities and annexed territory.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005.3. (a) In the case of a city that incorporated on or after January 1, 1987, and before August 5, 2004, the Controller shall determine that the population of the city for its first 10 full fiscal years, and any portion of the first year in which the incorporation is effective if less than a full fiscal year, is the greater of either: (1) The number of registered voters in the city multiplied by three. The number of registered voters shall be calculated as of the effective date of the incorporation of the city. (2) The actual population, as defined in subdivision (d). (b) In the case of a city that incorporated on or after January 1, 1987, and before August 5, 2004, and for which the application for incorporation was filed with the executive officer of the local agency formation commission pursuant to subdivision (a) of Section 56828 of the Government Code on or after January 1, 1991, the Controller shall determine that the population of the city for its first seven full fiscal years, and any portion of the first year in which the incorporation is effective if less than a full fiscal year, is the greater of either: (1) The number of registered voters in the city multiplied by three. The number of registered voters shall be calculated as of the effective date of the incorporation of the city. (2) The actual population, as defined in subdivision (d). (c) In the case of a city that was incorporated from unincorporated territory after August 5, 2004, the Controller shall determine the population of the city as follows: (1) For its first 12 months, 150 percent of the city’s actual population. (2) For its 13th through 24th months, 140 percent of the city’s actual population. (3) For its 25th through 36th months, 130 percent of the city’s actual population. (4) For its 37th through 48th months, 120 percent of the city’s actual population. (5) For its 49th through 60th months, 110 percent of the city’s actual population. (6) After its 60th month, the city’s actual population. (d) For purposes of this section, “actual population” means the population determined by the last federal decennial or special census, or a subsequent census validated by the Demographic Research Unit of the Department of Finance or subsequent estimate prepared pursuant to Section 2107.2 of the Streets and Highways Code. (e) In the case of unincorporated territory being annexed to a city, during the 10-year, 7-year, or 5-year period following incorporation, as the case may be, subsequent to the last federal census, or a subsequent census validated by the Demographic Research Unit of the Department of Finance, the unit shall determine the population of the annexed territory by the use of any federal decennial or special census or any estimate prepared pursuant to Section 2107.2 of the Streets and Highways Code. The population of the annexed territory as determined by the Demographic Research Unit shall be added to the city’s population as previously determined by the Controller pursuant to paragraph (1) or (2) of subdivision (a), paragraph (1) or (2) of subdivision (b), or subdivision (c), as applicable. (f) After the 10-year, 7-year, or 5-year period following incorporation, as the case may be, the Controller shall determine the population of the city as the city’s actual population, as defined in subdivision (d). (g) The amendments made to this section by the act adding this subdivision shall not apply with respect to either of the following: (1) Any city that has adopted an ordinance or resolution, approved a ballot measure, or is subject to a consent decree or court order, that annually limits the number of housing units that may be constructed within the city. (2) Any city that has not prepared and adopted a housing element in compliance with Section 65585 of the Government Code. (h) This section shall become operative July 1, 1991. (Amended by Stats. 2016, Ch. 366, Sec. 23. (SB 974) Effective January 1, 2017.)
  108. 11005.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    For fiscal year 1993–94 only, the Controller must allocate $130 million after refunds, deductions, and a reserve for certain transfers, with $90 million going to cities and $40 million to counties and city and counties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005.4. Notwithstanding Section 11005, for the 1993–94 fiscal year only, after payment of refunds therefrom and after making the deductions authorized by Section 11003 and reserving the amount determined necessary by the Pooled Money Investment Board to meet the transfers ordered or proposed to be ordered pursuant to Section 16310 of the Government Code, the Controller shall, in addition to making any allocations required by Section 11005, allocate, in accordance with the procedures applicable to those moneys allocated pursuant to subdivisions (c) and (d) of Section 11005, the amount of one hundred thirty million dollars ($130,000,000) as follows: (a) Ninety million dollars ($90,000,000) to cities in proportion to the total property tax revenue allocation reduction for each city as a result of Sections 97.02 and 97.035, as determined by the Director of Finance. (b) Forty million dollars ($40,000,000) to counties and cities and counties in proportion to the total property tax revenue allocation reduction for each county or city and county as a result of Sections 97.02 and 97.035, as determined by the Director of Finance. (Added by Stats. 1993, Ch. 68, Sec. 17. Effective June 30, 1993.)
  109. 11005.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    Payments under Section 11005 may not be made to an incorporated city that has not held an election of municipal officers within the last 10 years.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005.5. The payments provided under Section 11005 shall not be made to any incorporated city which has not held an election of municipal officers within a period of 10 years preceding the date of such payment. Payments heretofore accumulated on behalf of any such city shall be apportioned to all other cities in the manner provided by Section 11005. (Added by Stats. 1953, Ch. 854.)
  110. 11005.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    A city, county, or city and county may ask the Department of Finance to estimate its population, and the department may do so if it has adequate information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11005.6. Any city, county, or city and county may apply to the Demographic Research Unit of the Department of Finance to estimate its population. The department may make the estimate if in the opinion of the department there is available adequate information upon which to base the estimate. Not less than 25 days nor more than 30 days after the completion of the estimate, the Department of Finance shall file a certified copy thereof with the Controller if the estimate is greater than the current certified population. Such a certification may be made once each fiscal year. All payments under Section 11005 for any allocation subsequent to the filing of the estimate shall be based upon the population so estimated until a subsequent certification is made by the Department of Finance or a subsequent federal decennial census is made. Population changes based on a federal or state special census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to them at the request of the Department of Finance. The request shall be made only if the census or estimate is greater than the current certified population and shall become effective on the first day of the month following receipt of the certification. The Department of Finance may assess a reasonable charge, not to exceed the actual cost thereof, for the preparation of population estimates pursuant to this section, which is a proper charge against the city, county, or city and county applying therefor. The amount received shall be deposited in the State Treasury as a reimbursement to be credited to the appropriation from which the expenditure is made. As of May 1, 1988, any population estimate prepared by the Department of Finance pursuant to Section 2227 may be used for all purposes of this section unless a written request not to certify is received by the department from the city, city and county, or county within 25 days of completion of the estimate. (Amended by Stats. 2019, Ch. 29, Sec. 137. (SB 82) Effective June 27, 2019.)
  111. 11006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. )

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    The Controller must recalculate and redistribute specified motor vehicle license fee amounts from the General Fund, starting December 31, 2001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 5. Distribution of Proceeds [11001 - 11006] ( Chapter 5 added by Stats. 1941, Ch. 40. ) ## 11006. (a) Commencing on December 31, 2001, the Controller, in consultation with the Department of Motor Vehicles and the Department of Finance, shall recalculate the distribution of the amount of motor vehicle license fees paid by commercial vehicles that are subject to Section 9400.1 of the Vehicle Code and transfer the following sums from the General Fund in the following order: (1) An amount sufficient to cover all allocations and interception of funds associated with all pledges, liens, encumbrances and priorities as set forth in Section 25350.6 of the Government Code, which shall be transferred so as to pay that allocation. (2) An amount sufficient to continue allocations to the State Treasury to the credit of the Vehicle License Fee Account of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code, which would be in the same amount had the amendments made by the act that added this section to Section 10752 of the Revenue and Taxation Code not been enacted, which shall be deposited in the State Treasury to the credit of the Vehicle License Fee Account of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. This paragraph shall be inoperative commencing with the 2010–11 fiscal year. (3) An amount sufficient to continue allocations to the State Treasury to the credit of the Vehicle License Fee Growth Account of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code, which would be in the same amount had the amendments made by the act that added this section to Section 10752 of the Revenue and Taxation Code not been enacted, which shall be deposited in the State Treasury to the credit of the Vehicle License Fee Growth Account of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. (4) An amount sufficient to cover all allocations and interception of funds associated with all pledges, liens, encumbrances and priorities, other than those referred to in paragraph (1), as set forth in Section 25350 and following of, Section 53584 and following of, 5450 and following of, the Government Code, which shall be transferred so as to pay those allocations. (b) The balance of any funds not otherwise allocated pursuant to subdivision (a) shall continue to be deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund and allocated to each city, county, and city and county as otherwise provided by law. (c) In enacting paragraphs (1) and (4) of subdivision (a), the Legislature declares that paragraphs (1) and (4) of subdivision (a), shall not be construed to obligate the State of California to make any payment to a city, city and county, or county from the Motor Vehicle License Fee Account in the Transportation Tax Fund in any amount or pursuant to any particular allocation formula, or to make any other payment to a city, city and county, or county, including, but not limited to, any payment in satisfaction of any debt or liability incurred or so guaranteed if the State of California had not so bound itself prior to the enactment of this section. (d) Notwithstanding subdivisions (a) and (b), on and after July 1, 2010, that amount equal to the amount that would have been transferred pursuant to paragraph (2) of subdivision (a) had the act adding this subdivision not been enacted, shall not be transferred from the General Fund. (Amended by Stats. 2010, Ch. 719, Sec. 55. (SB 856) Effective October 19, 2010.)
  112. 11050.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. )

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    This section defines key terms for the chapter, including “transportation purposes,” “transportation improvement fee,” and “vehicle,” and lists vehicles that are excluded from that definition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. ) ## 11050. For purposes of this chapter, the following terms have the following meanings: (a) “Transportation purposes” means both of the following: (1) The research, planning, construction, improvement, maintenance, and operation of public streets and highways (and their related public facilities for nonmotorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes. (2) The research, planning, construction, improvement, maintenance, and operation of public transportation systems (and their related equipment and fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes. (b) “Transportation improvement fee” means a supplemental charge added to the fee imposed pursuant to Chapter 2 (commencing with Section 10751). (c) “Vehicle” means every vehicle that is subject to the fee in Chapter 2 (commencing with Section 10751), except the following: (1) A commercial vehicle with an unladen weight of more than 10,000 pounds. (2) A vehicle exempted pursuant to the Vehicle Code from the payment of registration fees. (3) A vehicle for which a certificate of nonoperation has been filed with the Department of Motor Vehicles pursuant to Section 4604 of the Vehicle Code, during the period of time covered by the certificate. (4) A vehicle described in Section 5004 of the Vehicle Code. (5) A vehicle issued apportioned registration pursuant to the International Registration Plan. (Amended by Stats. 2017, Ch. 20, Sec. 11. (AB 115) Effective June 27, 2017.)
  113. 11051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. )

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    A transportation improvement fee is imposed on each covered vehicle, collected by the department, and its revenues may be used only for transportation purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. ) ## 11051. (a) In addition to any other fee imposed on a vehicle by this code or the Vehicle Code, a transportation improvement fee is hereby imposed on each vehicle as defined in subdivision (c) of Section 11050 effective on January 1, 2018, or as soon after that date as the department is able to commence collection of the fee. The transportation improvement fee shall be in the amounts specified in Section 11052. (b) The department shall collect the fee at the same time and in the same manner as the department collects the vehicle registration fee pursuant to Section 9250 of the Vehicle Code. (c) The fee imposed pursuant to this chapter is imposed for the privilege of a resident of California to operate upon the public highways a vehicle or trailer coach, the registrant of which is subject to the fee under Chapter 2 (commencing with Section 10751). (d) The revenues from the transportation improvement fee imposed by this chapter shall be available for expenditure only on transportation purposes as provided in Section 11053. (Amended by Stats. 2017, Ch. 20, Sec. 12. (AB 115) Effective June 27, 2017.)
  114. 11052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. )

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    The transportation improvement fee is set by vehicle market value, with five fee brackets, and the department must adjust the fee annually for CPI starting January 1, 2020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. ) ## 11052. (a) The annual amount of the transportation improvement fee shall be based on the market value of the vehicle, as determined by the department pursuant to Sections 10753, 10753.2, and 10753.5, using the following schedule: (1) Vehicles with a vehicle market value range between zero dollars ($0) and four thousand nine hundred ninety-nine dollars ($4,999), a fee of twenty-five dollars ($25). (2) Vehicles with a vehicle market value range between five thousand dollars ($5,000) and twenty-four thousand nine hundred ninety-nine dollars ($24,999), a fee of fifty dollars ($50). (3) Vehicles with a vehicle market value range between twenty-five thousand dollars ($25,000) and thirty-four thousand nine hundred ninety-nine dollars ($34,999), a fee of one hundred dollars ($100). (4) Vehicles with a vehicle market value range between thirty-five thousand dollars ($35,000) and fifty-nine thousand nine hundred ninety-nine dollars ($59,999), a fee of one hundred fifty dollars ($150). (5) Vehicles with a vehicle market value range of sixty thousand dollars ($60,000) and higher, a fee of one hundred seventy-five dollars ($175). (b) On January 1, 2020, and every January 1 thereafter, the department shall adjust the transportation improvement fee imposed under subdivision (a) by increasing the fee for each vehicle market range in an amount equal to the increase in the California Consumer Price Index for the prior year, except the first adjustment shall cover the prior two years, as calculated by the Department of Finance, with amounts equal to or greater than fifty cents ($0.50) rounded to the highest whole dollar. The incremental change shall be added to the associated fee rate for that year. (c) Any changes to the transportation improvement fee imposed in subdivision (a) that are enacted by the Legislature subsequent to January 1, 2018, shall be deemed to be changes to the base fee for purposes of the California Consumer Price Index calculation and adjustment performed pursuant to subdivision (b). (Added by Stats. 2017, Ch. 5, Sec. 31. (SB 1) Effective April 28, 2017.)
  115. 11053.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. )

    Verify source ↗

    This section directs how transportation improvement fee revenues must be transferred and deposited into specified state accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5. VEHICLE LICENSE FEE [10701 - 11053] ( Part 5 added by Stats. 1941, Ch. 40. ) ## CHAPTER 6. Transportation Improvement Fee [11050 - 11053] ( Chapter 6 added by Stats. 2017, Ch. 5, Sec. 31. ) ## 11053. Revenues from the transportation improvement fee, after deduction of the department’s administrative costs related to this chapter, shall be transferred by the department to the Controller for deposit as follows: (a) Commencing with the 2017–18 fiscal year, three hundred fifty million dollars ($350,000,000), plus an annual increase for inflation as determined in subdivision (b) of Section 11052 for this proportional share, shall annually be deposited into the Public Transportation Account. The Controller shall, each month, transfer one-twelfth of this amount, except in the 2017–18 fiscal year, when the Controller shall transfer one-sixth of this amount, to accumulate a total of three hundred fifty million dollars ($350,000,000) plus the inflation adjustment amount in each fiscal year. The Controller may adjust the amount transferred in the final month or months of each fiscal year if necessary to achieve the annual amount specified in this subdivision. For each fiscal year commencing with the 2017–18 fiscal year, the annual Budget Act shall include an appropriation for 70 percent of these revenues to be allocated to the Transit and Intercity Rail Capital Program (Part 2 (commencing with Section 75220) of Division 44 of the Public Resources Code), pursuant to Section 99312.4 of the Public Utilities Code. The remaining 30 percent of these revenues shall be continuously appropriated to the Controller for allocation under the State Transit Assistance Program, pursuant to subdivision (c) of Section 99312.1 of the Public Utilities Code. (b) Commencing with the 2017–18 fiscal year, two hundred fifty million dollars ($250,000,000) shall annually be deposited into the State Highway Account for appropriation by the annual Budget Act to the Solutions for Congested Corridor Program created pursuant to Section 2391 of the Streets and Highways Code. The Controller shall, each month, transfer one-twelfth of this amount, except in the 2017–18 fiscal year, when the Controller shall transfer one-sixth of this amount, to accumulate a total of two hundred fifty million dollars ($250,000,000) in each fiscal year. The Controller may adjust the amount transferred in the final month or months of each fiscal year if necessary to achieve the annual amount specified in this subdivision. (c) The remaining revenues after the transfers made in subdivisions (a) and (b) shall be deposited into the Road Maintenance and Rehabilitation Account created pursuant to Section 2031 of the Streets and Highway Code. (Amended by Stats. 2018, Ch. 92, Sec. 189. (SB 1289) Effective January 1, 2019.)
  116. 11101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    This part applies only in certain counties with an adopted county expressway plan and at least $70 million financed for the first phase by county highway bonds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11101. This part is applicable only in a county which has adopted a general plan providing for a network of county expressways and has financed the first phase of the construction of such highways from a county highway bond issue totaling at least seventy million dollars ($70,000,000). This part is necessary to provide needed revenue to continue further construction of such an expressway system without increasing the property tax. (Added by Stats. 1967, Ch. 1221.)
  117. 11102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

    Verify source ↗

    In this part, “department” means the Department of Motor Vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11102. As used in this part, “department” means the Department of Motor Vehicles. (Added by Stats. 1967, Ch. 1221.)
  118. 11103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    A county board of supervisors may adopt a vehicle license fee by ordinance, but after the fee is levied it may not be collected more than twice unless voter approval is obtained.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11103. Notwithstanding the provisions of Section 10758 of this code, the board of supervisors of a county may, by ordinance, adopt a vehicle license fee pursuant to this part. After a local vehicle license fee has been levied pursuant to this part, it may not be collected more than twice unless the board of supervisors shall have submitted to the voters at a general or special election and at least a majority of those voting have voted affirmatively on the following question: “Shall the local vehicle license fee be continued as the means to finance the county expressway program?” (Added by Stats. 1967, Ch. 1221.)
  119. 11104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    A local vehicle license fee ordinance under this part cannot take effect for any calendar year before 1968, and it must be adopted and a certified copy delivered to the Department of Motor Vehicles at least four months before January 1 of the year it will operate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11104. No vehicle license fee ordinance adopted pursuant to this part shall be effective for any calendar year prior to 1968, nor unless it is adopted and a certified copy thereof delivered to the Department of Motor Vehicles at least four months prior to the first day of January for the calendar year for which it is to be operative. (Added by Stats. 1967, Ch. 1221.)
  120. 11105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    The county board of supervisors may repeal a vehicle license fee ordinance adopted under this part, but the repeal is not effective for a calendar year unless the board acts at least four months before January 1 of that year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11105. A vehicle license fee ordinance adopted pursuant to this part may be repealed by action of the board of supervisors of the county. A repeal of any vehicle license fee ordinance adopted pursuant to this part shall not be effective for any calendar year unless the board of supervisors takes action to repeal the ordinance at least four months prior to the first day of January the year for which it is to be repealed. (Added by Stats. 1967, Ch. 1221.)
  121. 11106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    County vehicle license fee ordinances must be imposed on registered vehicles, with exemptions allowed, and may not set a fee above $10 per vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11106. The vehicle license fee ordinance adopted under this part shall be imposed for the privilege of operating upon the public highways in the county any vehicle of a type which is subject to registration under the Vehicle Code unless specifically exempt under the terms of the ordinance, and shall include provisions in substance as follows: (a) A provision fixing the annual amount of the license fee which shall be an amount not exceeding ten dollars ($10) for every vehicle of a type subject to registration under the Vehicle Code. The ordinance may provide a different fee for any class of vehicles provided no fee shall exceed ten dollars ($10) per vehicle. (b) Provisions identical to those contained in Part 5 (commencing with Section 10701) of Division 2 of this code, insofar as they relate to vehicle license fees and are applicable, except that the name of the county as the taxing agency shall be substituted for that of the state, and that the term “vehicle of a type subject to registration under the Vehicle Code” does not include (1) any vehicle in the inventory of vehicles held for sale by a manufacturer, distributor or dealer in the course of his business until such time as the vehicle is sold, (2) any trailer coach, or (3) any class of vehicles specifically made exempt from the vehicle license fees authorized by this part by the terms of the ordinance imposing such fees. (c) A provision that all amendments, subsequent to the effective date of the county vehicle license fee ordinance, to Part 5 (commencing with Section 10701) of Division 2 of this code relating to vehicle license fees and not inconsistent with this part, shall automatically become a part of the county vehicle license fee ordinance. (d) A provision that the county contract with the Department of Motor Vehicles to perform all functions incident to the administration or operation of the vehicle license fee ordinance of the county. (e) A provision that the vehicle license fee ordinance shall become operative on the first day of January of the year next succeeding the year in which the ordinance is adopted, subject to the provisions of Section 11104. (f) A provision that the total revenue derived from any vehicle license fee ordinance, less any costs charged by the Department of Motor Vehicles for its services, shall be distributed to the county for the construction (as defined in Section 29 of the Streets and Highways Code) of a county expressway system or the select system of a county. (Added by Stats. 1967, Ch. 1221.)
  122. 11107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    The Department of Motor Vehicles must collect all vehicle license fees under a county contract, send the money to the county promptly, and charge the county only enough to cover its added service costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11107. All vehicle license fees shall be collected by the Department of Motor Vehicles pursuant to a contract with the county and shall be transmitted to the county by the department periodically as promptly as feasible, and the department shall charge the county for the department’s services specified in this section and Section 11106 such amount as will reimburse the department for the actual additional cost to it in rendering the services. Refunds to licensees pursuant to Part 5 of Division 2 of this code as incorporated in the vehicle license fee ordinance shall be made and administered as provided in such contract. (Added by Stats. 1967, Ch. 1221.)
  123. 11108.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. )

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    A person is treated as operating only in the county shown in DMV records and is subject to the vehicle license fee only in that county. The department may set administrative procedures for collecting the fee and may rely on its records unless contrary proof is shown.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.5. LOCAL VEHICLE LICENSE FEES [11101 - 11108] ( Part 5.5 added by Stats. 1967, Ch. 1221. ) ## 11108. A person shall, for the purposes provided in this part, be presumed to be operating a vehicle on the public highways only in the county of residence as it is reflected in the registration records of the Department of Motor Vehicles and he shall be subject to a vehicle license fee under this part only in that county. The department is authorized to establish administrative procedures for the collection of vehicle license fees. In determining the place of residence of a person the department shall be entitled to rely upon the address reflected in its records unless any such person or persons or county or district shall establish to the satisfaction of the department that the place of residence is elsewhere. (Added by Stats. 1967, Ch. 1221.)
  124. 11151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

    Verify source ↗

    This section defines “department” as the Department of Motor Vehicles and “county” as the City and County of San Francisco for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11151. (a) For purposes of this part, “department” means the Department of Motor Vehicles. (b) For purposes of this part, “county” means the City and County of San Francisco. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
  125. 11152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

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    A county may impose a local vehicle license fee surcharge only if specified findings are made by the board of supervisors and the proposal is approved by two-thirds of county voters.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11152. The county may impose a local vehicle license fee surcharge if both of the following occur: (a) The board of supervisors finds both of the following: (1) That there is traffic congestion within the county that can be alleviated by the operation of public transit and that the cost of funding public transit exceeds the revenues to be collected from a vehicle license fee surcharge. (2) That the imposition of the vehicle license fee surcharge will reduce the need for any public transit fare increases during the period that the vehicle license fee surcharge is in effect. (b) The ordinance or resolution proposing the surcharge is adopted by two-thirds of the voters of the county voting on the issue. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
  126. 11152.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

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    If public transit fares increase while the surcharge is in effect, the surcharge must stop and this part becomes inoperative, then repealed the following January 1. The board of supervisors must notify the department of any fare increase.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11152.5. If public transit fares are increased at any time while the vehicle license fee surcharge authorized by this part is in effect, the surcharge may not continue to be imposed. This part shall become inoperative on the date those fares are increased and shall be repealed on January 1 next following that date. The board of supervisors shall notify the department of any increase in public transit fares occurring while the surcharge is in effect. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Repealed on date prescribed by its own provisions. Note: Termination clause affects Part 5.6, comprising Sections 11151 to 11156.)
  127. 11153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

    Verify source ↗

    A vehicle license fee surcharge ordinance or resolution becomes operative on January 1 of the year after adoption, and the surcharge applies to qualifying original registrations and renewals on or after that date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11153. A vehicle license fee surcharge ordinance or resolution adopted pursuant to this part shall be operative on January 1 of the year following adoption of the ordinance or resolution. A local vehicle license fee surcharge shall apply to any original registration occurring on or after that January 1, and to any renewal of registration with an expiration date on or after that January 1. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
  128. 11154.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

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    A county surcharge on vehicle license fees may be imposed, with limits and exceptions, and the county must contract with the department before the ordinance’s effective date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11154. The local vehicle license fee surcharge shall be imposed for the privilege of operating upon the public highways in the county any vehicle of a type that is subject to registration under the Vehicle Code, except those vehicles expressly exempted from payment of vehicle registration fees and commercial vehicles weighing more than 4,000 pounds, unladen, and shall include provisions in substance as follows: (a) A provision that the annual amount of the local vehicle license fee surcharge shall be a sum equal to not more than 15 percent of the vehicle license fee imposed pursuant to Part 5 (commencing with Section 10701). (b) A provision that the county contract prior to the effective date of the local vehicle license fee surcharge ordinance or resolution with the department to perform all functions incident to the administration or operation of the local vehicle license fee surcharge ordinance or resolution of the county. (c) A provision that the revenue derived from any vehicle license fee surcharge ordinance or resolution imposed pursuant to this part shall be distributed to the county for use exclusively for the provision of public transit, including capital outlay, security, and maintenance costs, and including, but not limited to, removal of graffiti from public transit vehicles and facilities, and to pay the costs of compliance with subdivision (b) of Section 11152. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
  129. 11155.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

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    The department must pay local vehicle license fee surcharge revenues to the county after refunds and administrative costs are deducted, when the revenues are collected under a contract with that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11155. All local vehicle license fee surcharge revenues, less refunds, collected by the department pursuant to a contract with a county, after deduction of the administrative costs incurred by the department in carrying out this part, shall be paid to that county. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
  130. 11156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. )

    Verify source ↗

    A person is presumed to operate a vehicle in the county where they live, or where the vehicle is mainly garaged if not a natural person, and the local vehicle license fee surcharge applies only in that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151 - 11156] ( Heading of Part 5.6 renumbered from Part 5.5 (as added by Stats. 1993, Ch. 966, Sec. 1) by Stats. 2015, Ch. 303, Sec. 460. ) ## 11156. A person shall, for the purposes provided for in Section 11154, be presumed to be operating a vehicle on the public highways only in the county in which he or she resides, or, in the case of other than a natural person, only in the county in which the vehicle is principally garaged, and he or she shall be subject to a local vehicle license fee surcharge only in that county. (Added by Stats. 1993, Ch. 966, Sec. 1. Effective January 1, 1994. Inoperative on date prescribed in Section 11152.5. Repealed on January 1 after inoperative date, pursuant to Section 11152.5.)
  131. 11160.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

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    This part applies only to the City and County of San Francisco.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11160. This part is applicable only to the City and County of San Francisco. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  132. 11161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    This section defines several terms used in this part, including “board of supervisors,” “city and county,” “department,” “market value,” “person,” “resident of the city and county,” and “voter-approved local assessment.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11161. For purposes of this part: (a) “Board of supervisors” means the board of supervisors of the city and county. (b) “City and county” means the City and County of San Francisco. (c) “Department” means the Department of Motor Vehicles. (d) “Market value” has the same meaning and shall be determined in the same manner as required under Part 5 (commencing with Section 10701) of Division 2. (e) “Person” includes an individual, a firm, a corporation, a limited liability company, a partnership, or any other legal entity. (f) “Resident of the city and county” means a person whose address, as reflected in department registration records, is in the city and county, but does not include a person that establishes to the satisfaction of the department that the person’s place of residence is elsewhere. (g) “Voter-approved local assessment” means a supplemental charge added to the fee imposed pursuant to Part 5 (commencing with Section 10701). (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  133. 11162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    The board of supervisors may impose a voter-approved local assessment for general revenue only if specified procedural and voting requirements are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11162. Notwithstanding Section 10758, the board of supervisors may, by ordinance, impose a voter-approved local assessment for general revenue purposes pursuant to this part, if all of the following conditions are met: (a) The ordinance proposing the assessment complies with both of the following: (1) Section 11163. (2) Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (b) The ordinance proposing the assessment is approved by two-thirds of all members of the board of supervisors. (c) The ordinance proposing the assessment is submitted to the electorate of the city and county and is approved by a majority vote of the voters voting on the ordinance. (d) The board of supervisors transmits to the department and the Franchise Tax Board a certified copy of the ordinance imposing that assessment immediately after the results of the election described in subdivision (c) are certified. (e) The ordinance proposing the assessment does not create different classes of vehicles (whether by type, size, passenger capacity, value or cost, fuel consumption, or any other characteristic) for differential taxation (whether by rate, method, assessment ratio, or any other means), except that the exemptions from the vehicle license fee set forth in Part 5 (commencing with Section 10701) shall be applicable. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  134. 11163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    This section requires a local ordinance for a voter-approved assessment to include specific terms about how the assessment is calculated, when it starts, how it tracks related vehicle-license-fee rules, and how the city and county contract with the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11163. An ordinance imposing a voter-approved local assessment pursuant to this part shall contain provisions in substance as follows: (a) A provision that the assessment is imposed for the privilege of a resident of the city and county to operate upon the public highways in the city and county a vehicle or trailer coach, the registrant of which is subject to tax under Part 5 (commencing with Section 10701). (b) (1) A provision establishing the annual amount of the assessment at a rate that equals the difference between the following two rates: (A) Two percent of the market value of the vehicle or trailer coach. (B) The rate, including any offset to that rate, set forth in Part 5 (commencing with Section 10701), for a vehicle or trailer coach. (2) A provision that the rate established under the provision described in paragraph (1) is subject to both of the following: (A) That the rate may not exceed 2 percent of the market value of the vehicle or trailer coach. (B) That any adjustment that is required to be made to the rate because of a change in the rate, or any offset to that rate, set forth in Part 5 (commencing with Section 10701), shall not take effect until the first day of the first fiscal year that follows the fiscal year in which the change to the rate or offset set forth in that part became operative. (c) A provision that the assessment will begin to be imposed as follows: (1) If the election in which the ordinance receives voter approval occurs between January 1 and June 30, on the first January 1 that follows that election. (2) If the election in which the ordinance receives voter approval occurs between July 1 and December 31, on the first July 1 that follows that election. (d) Provisions identical to those contained in Part 5 (commencing with Section 10701), insofar as they relate to vehicle license fees and are applicable, and insofar as they are consistent with this part, except that the name of the city and county as the taxing agency shall be substituted for that of the state. (e) A provision that all amendments, subsequent to the effective date of the voter-approved local assessment ordinance, to Part 5 (commencing with Section 10701) relating to vehicle license fees and not inconsistent with this part, shall automatically be incorporated into the voter-approved local assessment ordinance. (f) A provision that requires the city and county to contract with the department, which contract shall contain provisions in substance as follows: (1) A requirement that the department perform all functions incident to the administration and collection of the voter-approved local assessment. (2) A provision specifying the manner in which refunds pursuant to Part 5 (commencing with Section 10701), as incorporated in the voter-approved local assessment ordinance pursuant to subdivisions (c) and (d), will be made and administered. (3) A provision that requires the city and county to pay the department for the initial setup and programming costs identified by the department. (4) A provision specifying the manner in which reimbursements to the state shall be made in compliance with subdivision (b) of Section 11167 after the inoperation or repeal of a voter-approved local assessment. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  135. 11163.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    An ordinance approved under Section 11163 remains valid and enforceable if it meets two timing conditions tied to assessment levies and board ratification.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11163.2. Any ordinance approved pursuant to Section 11163 shall be valid and enforceable even if approved, as required by Section 11162, by the board of supervisors and by the voters prior to the effective date of the act adding this section, but only if both of the following apply: (a) Any assessment imposed pursuant to the approval of the ordinance is not levied until at least 90 days after the effective date of the act adding this section. (b) The board of supervisors ratifies its adoption of the ordinance after the effective date of the act adding this section and prior to the first levy of the assessment imposed pursuant to the approval of the ordinance. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  136. 11164.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

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    The department must collect and deposit the voter-approved local assessment, calculate related costs and amounts, transmit net revenues to the city and county promptly, and work with the Franchise Tax Board on a reporting process.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11164. The department shall do all of the following: (a) Collect the voter-approved local assessment, pursuant to a contract with the city and county, and deposit it into the San Francisco Vehicle Assessment Fund, which is hereby created in the State Treasury. (b) Calculate its costs in administering the voter-approved local assessment pursuant to this part. (c) From the assessments collected under subdivision (a), calculate the amount reported under subdivision (a) of Section 11166 as appropriately adjusted, if applicable, by the most recent amount reported under subdivision (b) of Section 11166. (d) Transmit revenues derived from the assessments collected under subdivision (a), minus the amount currently outstanding that has been calculated under subdivisions (b) and (c), to the city and county as promptly as feasible. The moneys necessary to accomplish the transfer shall be continuously appropriated for that purpose. (e) The department and the Franchise Tax Board shall develop a reporting process that enables the department to report to the Franchise Tax Board in a timely manner the data necessary for the Franchise Tax Board to prepare the estimate of revenue loss specified in Section 11166. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  137. 11165.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    The state must not reimburse a city and county for lost revenue from a voter-approved local assessment if the loss is caused by an increase in the vehicle or trailer coach rate under Part 5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11165. (a) This part shall not be construed to supplant any moneys that the state apportions to the city and county, including, but not limited to, moneys apportioned to the city and county under the Vehicle License Fee Law set forth in Part 5 (commencing with Section 10701), or any successor to that law. (b) Notwithstanding any other law, if the city and county that imposes a voter-approved local assessment has a reduction in revenue derived from that assessment because of an increase in the rate, including any offset to that rate, set forth in Part 5 (commencing with Section 10701) for a vehicle or a trailer coach, reimbursement by the state shall not be made to the city and county for that loss in revenue. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  138. 11166.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    The Franchise Tax Board must send annual reports to the department about estimated revenue loss and later revise that estimate based on actual filings and returns.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11166. (a) On or before January 1 of the year that follows a year, or portion thereof, in which an assessment is imposed pursuant to this part, and annually thereafter, the Franchise Tax Board shall report to the department an estimate of the total amount of the revenue loss to the state that is expected to occur in the next calendar year, for a report given before January 1, or the current calendar year, for a report given on January 1, from deductions taken under the Personal Income Tax Law (Part 10 (commencing with Section 17001)) and the Corporation Tax Law (Part 11 (commencing with Section 23001)) for taxes paid or incurred as a result of an enacted tax being imposed pursuant to this part. (b) On or before January 1 of the second year that follows a year, or portion thereof, in which an assessment is imposed pursuant to this part, and annually thereafter, the Franchise Tax Board shall report to the department a revision of the applicable previous estimate made pursuant to subdivision (a), based on actual filings and returns. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  139. 11167.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. )

    Verify source ↗

    This section tells who must reimburse whom when an estimate revision is higher or lower than the Franchise Tax Board’s reported estimate, and requires revisions to be reported to the Controller instead of the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT [11160 - 11167] ( Part 5.7 added by Stats. 2012, Ch. 838, Sec. 2. ) ## 11167. For any revisions to previous estimates made by the Franchise Tax Board on or after January 1 following the inoperation or repeal of a voter-approved local assessment pursuant to Section 11166, the following shall apply: (a) (1) In the event that the Franchise Tax Board’s reported estimate, pursuant to subdivision (a) of Section 11166, exceeds the revision of that estimate, pursuant to subdivision (b) of Section 11166, the city and county shall be reimbursed by the Controller from the San Francisco Vehicle Assessment Fund. (2) The money in the San Francisco Vehicle Assessment Fund is hereby continuously appropriated, without regard to fiscal years, for the purposes enumerated in this subdivision. (b) In the event that the Franchise Tax Board’s reported estimate, pursuant to subdivision (a) of Section 11166, is less than the revision of that estimate, pursuant to subdivision (b) of Section 11166, the state shall be reimbursed by the city and county. The reimbursement pursuant to this subdivision shall be performed as provided in paragraph (4) of subdivision (f) of Section 11163. (c) Notwithstanding Section 11166, any revision of an applicable previous estimate shall not be reported to the department and shall be reported to the Controller. (Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.)
  140. 11201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. )

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    This part may be cited as the Private Railroad Car Tax Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. ) ## 11201. This part is known and may be cited as the “Private Railroad Car Tax Law.” (Amended by Stats. 1978, Ch. 1209.)
  141. 11202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. )

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    In this chapter, the defined terms control how this part is interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. ) ## 11202. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1941, Ch. 41.)
  142. 11203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    This section defines “private railroad car” and lists several kinds of railroad cars and rolling stock that are excluded from that definition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. ) ## 11203. (a) “Private railroad car” includes any railroad rolling stock intended for the transportation of any persons, commodity, or material, operated on the railroads of this state, which car is owned by a person other than a railroad or the National Railroad Passenger Corporation. The car’s Association of American Railroad’s, or successor organization’s, reporting mark shall be rebuttably presumed to be the mark of the car owner. (b) “Private railroad car” does not include: (1) Freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem agreement common to all railroads. (2) Freight train or passenger cars handled under mileage or through line contract arrangements between railroad companies. (3) Cars owned by or leased to any railroad company operating in this state, or by any railroad company operated as a part of the same railroad system as the company operating in this state, and used by the railroad company in the operation, maintenance, construction, or reconstruction of its property and assessed and taxed in this state as a part of the property of a railroad company operating in this state. (4) Passenger train cars that are privately owned and for which the owner pays the railroad a fee, regardless of how calculated, for transporting the cars. (5) Any railroad rolling stock for which a railroad or the National Railroad Passenger Corporation is the lessee. For a leased car, the car’s Association of American Railroad’s, or successor organization’s reporting mark is rebuttably presumed to be the mark of the lessee. (Amended by Stats. 1995, Ch. 220, Sec. 1. Effective July 31, 1995.)
  143. 11204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    This section defines “person” broadly to include many kinds of individuals and legal or business entities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. ) ## 11204. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit. (Amended by Stats. 1994, Ch. 1200, Sec. 50. Effective September 30, 1994.)
  144. 11205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. )

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    This section defines “in this State” or “in the State” as the area within California’s exterior borders, including territory within those borders owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. ) ## 11205. “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 1941, Ch. 41.)
  145. 11206.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    This section defines “class of private railroad cars” for the private railroad car tax provisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 1. General Provisions and Definitions [11201 - 11206] ( Chapter 1 added by Stats. 1941, Ch. 41. ) ## 11206. “Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as contained in that organization’s Exhibit D of the UMLER specification manual or successor exhibit. (Added by Stats. 1995, Ch. 220, Sec. 2. Effective July 31, 1995.)
  146. 11251.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    Private railroad cars moving into, out of, or through the state must be assessed and taxed by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11251. Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part. (Amended by Stats. 1995, Ch. 220, Sec. 3. Effective July 31, 1995.)
  147. 11252.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. )

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    The tax under this part replaces other state, county, municipal, and district value-based taxes for private railroad cars and their appurtenances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11252. The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, according to value, upon private railroad cars and their appurtenances. (Amended by Stats. 1995, Ch. 220, Sec. 4. Effective July 31, 1995.)
  148. 11253.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. )

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    The board may offer installment payment agreements for taxes, interest, and penalties, and may terminate them if the person does not comply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11253. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) The notice requirement in subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the due date of the tax bill, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 11341. (Amended by Stats. 2000, Ch. 1052, Sec. 19.5. Effective January 1, 2001.)
  149. 11253.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must give certain taxpayers an annual statement about their installment payment agreement balances, starting no later than January 1, 2001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11253.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 11253 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 20. Effective January 1, 2001.)
  150. 11254.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    If property has been levied on, the board must return the property or sale proceeds to the taxpayer when one of the listed conditions is met, unless collection of the tax is in jeopardy.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. General Provisions [11251 - 11254] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11254. Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (a) The levy on the property was not in accordance with the law. (b) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 11253 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy. (c) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (Added by Stats. 1999, Ch. 929, Sec. 13. Effective January 1, 2000.)
  151. 11271.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Reports [11271 - 11273] ( Article 2 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    People operating private railroad cars in California during a calendar year must file an oath-backed report with the board by April 30, and corporate owners must have the property statement signed by an authorized officer, employee, or agent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Reports [11271 - 11273] ( Article 2 added by Stats. 1941, Ch. 41. ) ## 11271. (a) Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year shall file with the board on or before April 30 a report under oath setting forth specifically the information prescribed by the board to enable it to make the assessment required in this part. (b) In the case of a corporate owner of property, the property statement shall be signed either by an officer of the corporation or by an employee or agent who has been designated in writing by the board of directors to sign such report on behalf of the corporation. (Amended by Stats. 1978, Ch. 1209.)
  152. 11272.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Reports [11271 - 11273] ( Article 2 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board may extend the time for making a report by up to 30 days for good cause if a written request is filed before the extension period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Reports [11271 - 11273] ( Article 2 added by Stats. 1941, Ch. 41. ) ## 11272. The board for good cause may extend for not to exceed 30 days the time for making a report, provided a written request is filed with the board prior to the period for which the extension may be granted. (Amended by Stats. 1974, Ch. 54.)
  153. 11273.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Reports [11271 - 11273] ( Article 2 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    If a required report is not filed by April 30, or by a board-approved extension, a 10% penalty is added to the assessment. The board must abate the penalty if the assessee shows reasonable cause, ordinary care, no willful neglect, and files a timely written abatement application.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Reports [11271 - 11273] ( Article 2 added by Stats. 1941, Ch. 41. ) ## 11273. If any person required to file a report fails to file it on or before April 30 or at the time as extended by the board, a penalty of 10 percent of the assessed value shall be added to the assessment. If the assessee establishes to the satisfaction of the board that the failure to file the property statement timely was due to a reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, provided the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for filing a petition for reassessment. (Amended by Stats. 2002, Ch. 664, Sec. 199. Effective January 1, 2003.)
  154. 11291.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    When valuing private railroad cars, the value must not include the owner’s tools, shop equipment, materials, supplies, or similar personal property kept at fixed locations for repairing, improving, servicing, or operating the cars.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. ) ## 11291. The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars. (Amended by Stats. 1995, Ch. 220, Sec. 5. Effective July 31, 1995.)
  155. 11292.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must value the cars by class using the owner’s acquisition cost minus depreciation, and compute depreciation under specified schedules with a maximum 80% depreciation limit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. ) ## 11292. In making the assessment, the board shall value the cars by class based on the owner’s acquisition cost, less depreciation. The depreciation shall be computed for these enumerated Association of American Railroad’s, or successor organization’s, car type groups on a straight-line basis with the indicated depreciable life schedules with a maximum of 80 percent depreciation allowed. (a) Stack cars (alpha S): 22 years minus the age at acquisition. (b) Lightweight, low profile intermodal cars (alpha Q): 22 years minus the age at acquisition. (c) Flat cars (alpha F): 22 years minus the age at acquisition. (d) Conventional intermodal cars (alpha P): 22 years minus the age at acquisition. (e) Vehicular flat cars (alpha V): 22 years minus the age at acquisition. (f) All other cars (all other alphas): 25 years minus the age at acquisition. (g) Betterments: the remaining depreciable life of the car to which the betterment is applied. Acquisition cost is defined as the expenditures required to be capitalized by generally accepted accounting principles. (Added by Stats. 1995, Ch. 220, Sec. 6. Effective July 31, 1995.)
  156. 11293.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must calculate the average number of each class of private railroad cars present in the state and use that value to assess the cars.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. ) ## 11293. In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar year immediately preceding the fiscal year in which the tax is imposed upon the basis of car days. The board shall multiply the average number so determined by the value of a car of that class as determined under Section 11292 and use the product for the assessment of the cars. (Amended by Stats. 1995, Ch. 220, Sec. 7. Effective July 31, 1995.)
  157. 11294.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must exclude certain car mileage and car days from the California factor when cars are out of service and in a California repair facility for qualifying repair work.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 3. Valuations [11291 - 11294] ( Article 3 added by Stats. 1941, Ch. 41. ) ## 11294. In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which occurs while cars are not qualified for revenue service and are in a repair facility in this state requiring and undergoing or awaiting remodeling, overhaul, renovation, conversion or repair which necessitates total labor in excess of 10 man-hours. Car days excluded pursuant to this section shall not exceed 90 days per car unless the claimant provides substantiation of the necessity for the additional days in such form as prescribed by the board. (Added by Stats. 1977, Ch. 388.)
  158. 11311.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    If a person fails to make a required report, the board must estimate the matters needed for the assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11311. If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable the board to make the assessment. The estimate shall be made for the year in respect to which the person failed to make the report and shall be based upon any information available to the board. (Added by Stats. 1941, Ch. 41.)
  159. 11312.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    After making its estimate, the board must give the person written notice of the estimate and assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11312. After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the person at his address as it appears in the records of the board. (Added by Stats. 1941, Ch. 41.)
  160. 11314.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    If the board is dissatisfied with a filed report, it may compute and determine the assessment using any information available to it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11314. If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it. (Added by Stats. 1941, Ch. 41.)
  161. 11315.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    If assessed property escapes assessment, the board must immediately assess or reassess it once the escape is discovered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11315. If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the property upon the discovery of the escape. (Amended by Stats. 1974, Ch. 54.)
  162. 11316.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    The board must add a 10% penalty for negligent assessments and a 25% penalty for fraudulent or willful tax evasion attempts, but it must abate the penalty if the assessee shows reasonable cause and timely applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11316. If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent of the value of the estimated or escape assessment shall be added to the assessment. If the estimated or escape assessment is due to a fraudulent or willful attempt to evade the tax, a penalty of 25 percent of the value of the estimated or escape assessment shall be added to the assessment. A willful failure to file a report as required by Article 2 (commencing with Section 11271) of this chapter shall be deemed to be a willful attempt to evade the tax. If the assessee establishes to the satisfaction of the board that the failure to file an accurate property statement was due to reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, provided the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for filing a petition for reassessment. (Amended by Stats. 2005, Ch. 264, Sec. 13. Effective January 1, 2006.)
  163. 11317.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    Escape assessments must be entered on the current private railroad car tax record, and the property is taxed as if it had not escaped assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11317. (a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year in which the property escaped assessment, the entry shall be followed with “escape assessment for year 20__.” The property shall be assessed at the same value and taxed at the same rate as it would have been assessed and taxed had it not escaped. (b) If the assessments are made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed for a past tax year for which taxes have been paid and a claim for refund is not barred by Section 11553, the tax refunds, including applicable interest under Section 11555, resulting from the incorrect assessments shall be an offset against proposed tax liabilities, including accumulated penalties and interest, resulting from escaped assessments for any tax year covered by the audit. If the refunds exceed any proposed tax liabilities, including penalties and interest, the excess shall be processed in accordance with Section 11551. (c) Beginning with the 1981–82 fiscal year, assessments for the current year and escape assessments for prior years shall be entered using a 100-percent assessment ratio and the tax rates for years prior to the 1981–82 fiscal year shall be divided by four. (Amended by Stats. 2006, Ch. 538, Sec. 619. Effective January 1, 2007.)
  164. 11318.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    Escape assessments generally must be made and the taxpayer notified within four years after August 1 of the year the property escaped assessment, except when the taxpayer is fraudulently or willfully trying to evade the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11318. Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof within four years after August 1 of the year in which the property escaped assessment. No escape assessment shall be effective until the assessee has been notified personally or by United States mail at his address as contained in the official records of the board. Receipt by the assessee of a tax bill based on such assessment shall suffice as such notice. (Added by Stats. 1974, Ch. 54.)
  165. 11319.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. )

    Verify source ↗

    If an assessment under this article is paid after December 10, the tax accrues interest at the adjusted annual rate until the assessment is added to the board roll, unless the escape resulted from a board error other than an erroneous opinion of value.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 4. Estimated and Escaped Assessments [11311 - 11319] ( Heading of Article 4 amended by Stats. 1974, Ch. 54. ) ## 11319. If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment relates, the tax shall bear interest at the adjusted annual rate established pursuant to Section 19521 from December 10 of the year in which the assessment should have been made to the date the assessment is added to the board roll; provided, however, that no addition shall be made whenever the escape was due to an error, other than an erroneous opinion of value, on the part of the board. (Amended by Stats. 1996, Ch. 1087, Sec. 37. Effective January 1, 1997.)
  166. 11336.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must finish assessing all property required to be assessed by August 1 and notify the assessees. The notice must also say when and where a petition for reassessment may be filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11336. On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This notice shall include an announcement of the statutory period during which, and the place at which, a petition for reassessment may be filed. (Amended by Stats. 2005, Ch. 264, Sec. 14. Effective January 1, 2006.)
  167. 11337.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must make its assessments open for inspection between August 1 and August 21.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11337. Between August 1 and August 21, the assessments made by the board shall be open for inspection by all persons interested. (Amended by Stats. 1981, Ch. 1132, Sec. 9.)
  168. 11338.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The owner or assessee may file a petition for reassessment by September 20, with a possible extension to October 5 if requested in time; the board must hear the petition by January 31.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11338. (a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the period is extended by the board, by October 5, the assessment of the board shall be final. (b) The board may extend the period for filing a petition until October 5 provided a written request for the extension is filed with the board on or before September 20. (c) The board shall hear the applicant on such petition on or before January 31. (Amended by Stats. 2001, Ch. 407, Sec. 9. Effective January 1, 2002.)
  169. 11339.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    This section lets certain assessments be challenged by petition for reassessment and sets filing and hearing deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11339. (a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on or before the 50th day following the date of the notice of assessment. (b) The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted. (c) If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund. (d) The board shall hear the applicant on the petition within 90 days of the date on which the petition was filed. (Amended by Stats. 2001, Ch. 407, Sec. 10. Effective January 1, 2002.)
  170. 11340.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    A reassessment petition must be written and state the specific grounds and the petitioner’s opinion of value; invalid petitions are not acted on by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11340. Every petition for reassessment filed under Section 11338 or Section 11339 shall be in writing and shall state the specific grounds upon which the petition is founded. The petition shall include a statement of the petitioner’s opinion of value of the private railroad cars assessed. Any petition that does not meet the requirements of this section shall be deemed invalid and shall not be acted upon by the board. A petition timely filed but deemed invalid may be amended or supplemented and refiled within such time as the board may prescribe; provided, however, that no amendment of a petition filed under Section 11338 may be filed later than December 31. (Amended by Stats. 1981, Ch. 1132, Sec. 12.)
  171. 11341.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must decide a reassessment petition within 45 days after the hearing and mail notice to the applicant.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11341. (a) The board shall render its decision on the petition for reassessment within 45 days of the date of the hearing on the petition, and shall mail notice of its decision to the applicant. (b) If the board determines that the amount of the assessment should be increased, the notice shall advise the applicant of the amount of additional tax that is due, and the date by which payment must be made. If the additional tax is not paid within 15 days following the date on which notice is mailed, it is delinquent, and a penalty of 10 percent of the amount of the additional tax shall be added thereto, plus interest on the amount of the additional tax at the rate of3/4 of 1 percent per month, or fraction thereof, from the date on which the additional tax became due until the date of payment. (c) If the board determines that the amount of the assessment should be reduced, the notice shall advise the applicant of the amount of the tax that will be refunded or credited. The board shall proceed to refund or credit the overpayment in the manner prescribed in Section 11551, and interest shall be added to the credit or refund in the amount provided in Section 11555. (Added by Stats. 1981, Ch. 1132, Sec. 13.)
  172. 11342.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    A petitioner may ask the board to close part of a hearing to the public by filing a sworn declaration about trade-secret evidence.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 5. Reassessments [11336 - 11342] ( Article 5 added by Stats. 1941, Ch. 41. ) ## 11342. A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed. (Added by Stats. 1984, Ch. 678, Sec. 40.)
  173. 11351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. )

    Verify source ↗

    If the board thinks tax collection may be delayed and put at risk after the lien date, it must immediately set the property’s assessed value and tax rate, then compute the tax, interest, and penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. ) ## 11351. If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part will be jeopardized by delay, it shall immediately determine the assessed value of the property and the tax rate to be applied. From these it shall compute the amount of tax together with any interest and penalties. The amount so determined shall be due and payable upon service of a notice of assessment upon the person assessed and shall be final 10 days after service unless the person assessed within such 10-day period petitions for reassessment. (Added by Stats. 1974, Ch. 54.)
  174. 11352.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. )

    Verify source ↗

    A jeopardy assessment notice must be labeled “jeopardy assessment,” served on the assessee in the way required by Section 11312, and must say the tax, interest, and penalties are due immediately and become delinquent after 10 days unless paid or a reassessment petition is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. ) ## 11352. The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall contain in addition to the information prescribed in Section 11404 notice that the tax, interest, and penalties are due and payable at the time of service and will be delinquent 10 days thereafter unless they are paid or a petition for reassessment is filed. (Added by Stats. 1974, Ch. 54.)
  175. 11353.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. )

    Verify source ↗

    A person facing a jeopardy assessment may petition the board for reassessment within 10 days, and must deposit security when filing the petition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. ) ## 11353. The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him of the notice of assessment. At the time of filing the petition the person shall deposit with the board such security as the board may deem necessary to insure payment of the amount due. (Added by Stats. 1974, Ch. 54.)
  176. 11354.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. )

    Verify source ↗

    If a jeopardy assessment becomes final and is unpaid, a 10% penalty is added and interest accrues at the adjusted annual rate until payment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 2. Assessments [11251 - 11354] ( Chapter 2 added by Stats. 1941, Ch. 41. ) ## ARTICLE 6. Jeopardy Assessments [11351 - 11354] ( Article 6 added by Stats. 1974, Ch. 54. ) ## 11354. A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus interest on the amount of tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the tax becomes due and payable until the date of payment. (Amended by Stats. 1996, Ch. 1087, Sec. 38. Effective January 1, 1997.)
  177. 1136.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A ferry is defined as a place where passengers and freight are regularly transported by water between two fixed termini under legal authority.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 1136. A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do. (Enacted by Stats. 1939, Ch. 154.)
  178. 1137.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property connected with a ferry that crosses more than one county is assessed where it is located, and the ferryboats are assessed among the counties the ferry connects.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 1137. Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county where located, and the ferryboats shall be assessed in equal proportions in the counties it connects. (Enacted by Stats. 1939, Ch. 154.)
  179. 1138.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain vessels documented outside California but operating in its waters must be assessed in California if their owners live in California.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 1138. Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State. (Enacted by Stats. 1939, Ch. 154.)
  180. 1139.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The owner or master of a taxable vessel must give written notice of its habitual mooring place when the vessel is not in service, unless this article provides אחרת.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 1139. Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored. (Enacted by Stats. 1939, Ch. 154.)
  181. 1140.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain vessels must be assessed only in the county where they are documented.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 1140. Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented. (Enacted by Stats. 1939, Ch. 154.)
  182. 11401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must levy an annual tax on assessed private railroad cars by October 1 and record the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11401. On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose. (Amended by Stats. 1978, Ch. 1209.)
  183. 11403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must calculate the state’s average general property tax rate using specified tax totals and assessed valuation, excluding certain taxes and special assessments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11403. The board shall compute the average rate of general property taxation in the state by: (a) Adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, baled cotton or any other property which is subject to a uniform statewide tax rate, nor special assessments, and (b) Dividing the amount obtained by the total assessed valuation in the state as shown by the county tax rolls for the same year. “Total assessed valuation,” as used in this section, does not include the assessments of property which is subject to a uniform statewide tax rate. “Special assessments,” as used in this section, mean any amount levied solely against real estate or real estate and improvements. (Amended by Stats. 1978, Ch. 1209.)
  184. 11404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board must mail annual tax notices by October 15 and demand payment of the tax by December 10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11404. On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following. (Amended by Stats. 1953, Ch. 976.)
  185. 11405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    If the tax is not paid by December 10 after levy, a 10% penalty plus interest is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11405. If the tax is not paid on or before December 10th following the levy of the tax, a penalty of 10 percent of the amount of the tax shall be added thereto plus interest on the amount of the tax at the adjusted annual rate established pursuant to Section 19521 from December 10th until the date of payment. (Amended by Stats. 1996, Ch. 1087, Sec. 39. Effective January 1, 1997.)
  186. 11406.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    Missing or incorrect notice does not excuse nonpayment of the tax or invalidate an assessment or levy.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11406. Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section 11404, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice. (Added by Stats. 1941, Ch. 41.)
  187. 11407.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    If the board finds a missed tax report or payment was caused by a disaster and not due to lack of ordinary care or willful neglect, the person may be relieved from specified interest. A person seeking that relief must file a statement under penalty of perjury with the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11407. If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 11319, 11405, and 11430. Any person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he bases his claim for relief. (Added by Stats. 1981, Ch. 947, Sec. 12.)
  188. 11408.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    A person may get relief from this tax and related penalty or interest if the board finds the person missed a timely report or payment because they reasonably relied on the board’s written advice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11408. (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1990, Ch. 987, Sec. 4.5.)
  189. 11408.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    A spouse may be relieved of liability for certain underpaid or unpaid tax if they did not know, and had no reason to know, about the understatement or nonpayment and it would be inequitable to hold them liable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11408.5. (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to pay a tax levied and required to be paid under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed, and the understatement of tax liability is attributable to one spouse; or any amount of the tax was unpaid and the nonpayment of the tax liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar years subject to the provisions of this part, but shall not apply to any calendar year that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to pay a levy or an omission of an item from the payment, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a person that owns a private railroad car operated upon the railroads in this state to which the understatement is attributable. If neither spouse rendered substantial services as such a person, then the attribution of applicable items of understatement shall be treated as community property. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 37. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  190. 11409.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board may relieve some or all interest only in limited cases, and a person seeking relief must file a statement under penalty of perjury.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3. Levy and Payment of Tax [11401 - 11409] ( Chapter 3 added by Stats. 1941, Ch. 41. ) ## 11409. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if the person filed a timely report and no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 16. Effective January 1, 2002.)
  191. 1141.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Vessels that do not need to be documented must be assessed in the county where they are habitually moored when not in service.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Vessels [1136 - 1141] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 1141. Vessels not required to be documented shall be assessed in the county where habitually moored when not in service. (Enacted by Stats. 1939, Ch. 154.)
  192. 11426.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. )

    Verify source ↗

    The board may correct form defects or clerical errors in assessing private railroad cars if the intended assessment can be determined from reports or papers, but only within four years after the assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. ) ## 11426. When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors of the board in assessing private railroad cars may be corrected by the board under this chapter at any time within four years after the assessment was made. (Amended by Stats. 1978, Ch. 1209.)
  193. 11427.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. )

    Verify source ↗

    If a correction would increase the tax due, the board must give the assessee at least 10 days’ notice and an opportunity for a hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. ) ## 11427. If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he may present his objections to the change. The board’s decision is final. (Amended by Stats. 1974, Ch. 54.)
  194. 11428.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. )

    Verify source ↗

    The board must record the date and nature of a correction and mail a statement of the correction to the assessee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. ) ## 11428. The date and nature of the correction shall be entered in the records of the board and a statement of the correction of the assessment shall be mailed to the assessee. (Added by Stats. 1953, Ch. 994.)
  195. 11429.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. )

    Verify source ↗

    If the tax amount is increased, the additional tax must be paid to the board by the later of December 10th after the levy or the 15th day after the statement is mailed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. ) ## 11429. If the amount of the tax is increased the additional tax shall be paid to the board on or before December 10th following the levy of the tax, or on or before the fifteenth day following the date of mailing the statement, whichever is the later. (Added by Stats. 1953, Ch. 994.)
  196. 11430.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. )

    Verify source ↗

    If the additional tax is not paid on time under Section 11429, it becomes delinquent and a 10% penalty plus interest is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 3.5. Corrections [11426 - 11430] ( Chapter 3.5 added by Stats. 1953, Ch. 994. ) ## 11430. If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a penalty of 10 percent of the amount of the additional tax shall be added thereto, plus interest on the amount of the additional tax at the adjusted annual rate established pursuant to Section 19521 from the date on which the additional tax became due and payable until the time of payment. (Amended by Stats. 1996, Ch. 1087, Sec. 40. Effective January 1, 1997.)
  197. 11451.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. Security for Tax [11451 - 11453] ( Article 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    If a taxpayer is delinquent, the board may notify persons holding the taxpayer’s money or property, and those notified generally must not transfer it for a limited period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. Security for Tax [11451 - 11453] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11451. (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her which remains unpaid, the board may, not later than four years after the payment became delinquent, or within 10 years after the last recording of an abstract under Section 11495 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in its possession or under its control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires earlier. All persons so notified shall forthwith, after receipt of the notice, advise the board of all the credits, other personal property, or debts in their possession, under their control, or owing by them. (b) If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or a state or federal savings and loan association or other credits or personal property in the possession or under the control of a bank or a state or federal savings and loan association, the notice to be mailed shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank or the state or federal savings and loan association at which the deposit is carried or at which the credits or personal property is held. A bank, a state or federal savings and loan association, or a state or federal credit union withholding any deposit or other credits or personal property required to be withheld in which the delinquent taxpayer and another person or persons have an interest, or held in the name of a third party or parties in which the delinquent taxpayer is ultimately determined to have no interest, is not liable therefor to any of the persons who have an interest in the deposit or other credits or personal property unless the deposit or other credits or personal property is released or transferred to the delinquent taxpayer. (c) In the case of a deposit or other credits or personal property for which the transfer or other disposition is prevented, the depository institution required to prevent transfer or other disposition shall send a notice by first-class mail to each person named on a deposit, other credits, or personal property included in the notice from the board, provided a current address for each person is available to the depository institution. This notice shall inform each person as to the reason for preventing transfer or disposition of the deposit or other credits or personal property, the amount thereof which is prevented from transfer or other disposition, and the date by which that amount is to be remitted to the board. An institution may assess the deposit or other credits or personal property of each person receiving this notice a reasonable service charge not to exceed three dollars ($3). (d) Notwithstanding any other provision, with respect to a deposit in a bank or a state or federal savings and loan association or other credits or personal property in the possession or under the control of a bank or a state or federal savings and loan association, the aggregate amount of deposits, credits, or personal property to be withheld shall be an amount equal to two times the amount of the tax, interest, or penalty due from the person. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of that transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Repealed and added by Stats. 1987, Ch. 498, Sec. 14.)
  198. 11452.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. Security for Tax [11451 - 11453] ( Article 1 added by Stats. 1941, Ch. 41. )

    Verify source ↗

    The board may use a notice of levy to require people holding a liable person’s credits or other personal property to withhold amounts owed and send them to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. Security for Tax [11451 - 11453] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11452. (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all persons having in their possession, or under their control, any credits or other personal property belonging to a person as defined in this part who is liable for any amount under this part to withhold from those credits or other personal property the amount of any tax, interest, or penalties due from that person, or the amount of any liability incurred by him or her under this part, and to transmit the amount withheld to the board at those times as it may designate. (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The amount of each payment due or becoming due to the person liable during the period of the levy. (d) For the purposes of this section, “payments” does not include earnings, as defined in subdivision (a) of Section 706.001 of the Code of Civil Procedure, or funds in a deposit account, as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. “Payments” does include all of the following: (1) Payments due for services for independent contractors, dividends, rents, royalties, residuals, patent rights, and mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the person liable for the tax. (3) Any other payments or credits due or becoming due the person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 1999, Ch. 991, Sec. 60. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)
  199. 11453.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. Security for Tax [11451 - 11453] ( Article 1 added by Stats. 1941, Ch. 41. )

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    If an employer withheld earnings for taxes but did not remit them, the board may determine the amount, notify the employer, and the employer becomes liable unless it pays within 15 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 1. Security for Tax [11451 - 11453] ( Article 1 added by Stats. 1941, Ch. 41. ) ## 11453. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 11452 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 20.5. Effective January 1, 2001.)
  200. 11471.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Suit for Tax [11471 - 11475] ( Article 2 added by Stats. 1941, Ch. 41. )

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    The board may sue to collect delinquent tax, penalties, and interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702] ( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) ## CHAPTER 4. Collection of Tax [11451 - 11534] ( Chapter 4 added by Stats. 1941, Ch. 41. ) ## ARTICLE 2. Suit for Tax [11471 - 11475] ( Article 2 added by Stats. 1941, Ch. 41. ) ## 11471. At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any time within four years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force as the result of the recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of the State of California to collect the amount delinquent together with penalties and interest. (Repealed and added by Stats. 1998, Ch. 695, Sec. 7. Effective January 1, 1999.)

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