Revenue and Taxation Code — Part 10 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 10 of 36 · provisions 1,801–2,000

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

Jurisdiction
United States — California
Instrument
Code
Citation
RTC
Version
Undated source snapshot
Language
en
Official source
View official record ↗
Complete work
View statute overview
911 communications 911 emergency services 911 emergency systems 911 services 911 systems 988 Suicide and Crisis Lifeline ABLE programs CPI adjustment DMV administration Fedwire Franchise Tax Board Franchise Tax Board actions Franchise Tax Board administration Franchise Tax Board election Gross income LIFO accounting Medi-Cal managed care plans Roth IRA S corporation penalties S corporation reporting S corporation tax S corporations Secretary of State filings Taxable income +4,866 more

Statute overview

About this statute

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.

Read the provisions Ask with citations

Legal text

Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 19567.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may disclose information to the CalSavers Retirement Savings Board for specified collection and appeal-related purposes, despite Section 19542.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19567. Notwithstanding Section 19542, the Franchise Tax Board may disclose information to the CalSavers Retirement Savings Board to facilitate the collection of amounts due pursuant to Section 19286 or Title 21 (commencing with Section 100000) of the Government Code and the appeals of the determination of the CalSavers Retirement Savings Board in a final notice of penalty application. (Added by Stats. 2020, Ch. 21, Sec. 16. (AB 102) Effective June 29, 2020.)
  2. 19570.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Certain Civil Code information-disclosure provisions may not be used to determine a person's tax-related liability or the amount of that liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19570. The provisions of Sections 1798.35, 1798.36, 1798.37, and Article 9 (commencing with Section 1798.45) of Chapter 1 of Title 1.8 of the Civil Code shall not be applied, directly or indirectly, to the determination of the existence or possible existence of liability (or the amount thereof) of any person for any tax, penalty, interest, fine, forfeiture, or other imposition or offense to which the provisions of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part apply. (Added by Stats. 2002, Ch. 694, Sec. 2. Effective January 1, 2003.)
  3. 19571.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may share certain tax-delinquency identifying information with state licensing entities, but those entities and their officers or agents generally may not disclose or use that information except for limited licensing-administration purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19571. (a) The Franchise Tax Board may disclose to state governmental licensing entities identifying information of persons appearing on the list of 500 largest tax delinquencies pursuant to Section 19195 for purposes of administering Section 494.5 of the Business and Professions Code. “Identifying information” means the name, social security number or taxpayer identification number, and the last known address of the persons appearing on the list of the 500 largest tax delinquencies. (b) Neither the state governmental licensing entity, nor any officer, employee, or agent, or former officer, employee, or agent of a state governmental licensing entity, may disclose or use any information obtained from the Franchise Tax Board pursuant to this section, except to administer Section 494.5 of the Business and Professions Code or to inform the public of the denial, refusal to renew, or suspension of a license or the issuance of a temporary license pursuant to Section 494.5 of the Business and Professions Code. (c) For purposes of this section, state governmental licensing entity means a state governmental licensing entity as defined in Section 494.5 of the Business and Professions Code. (Added by Stats. 2011, Ch. 455, Sec. 15. (AB 1424) Effective January 1, 2012.)
  4. 19572.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may share certain identifying information with state agencies for a specific contract-administration purpose, and state agencies generally may not reuse or disclose that information except for that purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19572. (a) The Franchise Tax Board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section 19195 for purposes of administering Section 10295.4 of the Public Contract Code. “Identifying information” means the name, social security number or taxpayer identification number, and the last known address of the persons appearing on the list of the 500 largest tax delinquencies. (b) A state agency, and any officer, employee, or agent, or former officer, employee, or agent of a state agency, shall not disclose or use any information obtained from the Franchise Tax Board, pursuant to this section, except to administer Section 10295.4 of Public Contract Code. (Added by Stats. 2011, Ch. 455, Sec. 16. (AB 1424) Effective January 1, 2012.)
  5. 19572.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must share certain taxpayer information with Donate Life California for consenting individuals, and Donate Life California must use it only for the registry and add those individuals within 30 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following information from every resident income tax return that provides the individual’s written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the individual’s information with Donate Life California for purposes of that registry, as described in Section 18544: (1) The individual’s name. (2) The individual’s address. (3) The individual’s date of birth. (4) The last four digits of the individual’s social security number. (b) Donate Life California shall use the information received from the Franchise Tax Board, as described in paragraph (1), only for purposes of administering the Donate Life California Organ and Tissue Donor Registry. (c) Donate Life California shall add individuals consenting to enrollment in the Donate Life California Organ and Tissue Donor Registry pursuant to Section 18544 to that registry within 30 days of receiving the individual’s information from the Franchise Tax Board. (d) By January 1, 2025, the Franchise Tax Board and Donate Life California shall enter into a data sharing agreement that is consistent with this section. (e) For purposes of this section, “Donate Life California” means the nonprofit organization established and designated as the California Organ and Tissue Donor Registrar pursuant to Section 7150.90 of the Health and Safety Code. (Added by Stats. 2023, Ch. 573, Sec. 2. (AB 1268) Effective January 1, 2024.)
  6. 19581.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    This section says the Legislature found that state tax forms can reduce the work most taxpayers face when preparing returns.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19581. In enacting the California Personal Income Tax Fairness, Simplification, and Conformity Act of 1987, the Legislature finds and declares that for most taxpayers in most ordinary circumstances, the burden of preparing tax returns could be greatly reduced by the availability of state tax forms which would allow taxpayers to copy numbers from the federal return, make simple adjustments, look up the tax in published tax tables, subtract state tax credits, and either pay the amount due or file for a refund. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  7. 19582.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must provide taxpayers with simple tax forms and design them to make filing easier.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19582. For taxable years beginning on or after January 1, 1987, the Franchise Tax Board shall make available to taxpayers tax forms that are as simple as possible for taxpayers to prepare. These forms shall be designed to provide for taxpayers to copy figures from, or attach a copy of, their federal return or portions thereof, or both, and to make any necessary adjustments. The Franchise Tax Board shall, in preparing tax forms, make every effort to ease taxpayers’ compliance burden, including, but not limited to, (a) designing forms so that, to the maximum extent possible, items already entered on the federal return may be copied to the state form, (b) reducing the number of state schedules by attaching copies of comparable federal schedules to the state return, where appropriate, and (c) choosing a weight and quality of paper, color of ink, and general form design which will facilitate the preparation of returns. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  8. 19582.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Eligible taxpayers may use Form 540 2EZ if their income is at or below the stated limits, and the Legislative Analyst must study the form and report to the Legislature by January 1, 2008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19582.5. (a) Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of household whose total income for the taxable year is one hundred thousand dollars ($100,000) or less, and taxpayers filing a joint return or a taxpayer filing as a qualifying widow or widower whose total income is two hundred thousand dollars ($200,000) or less, shall have the option to use Form 540 2EZ, or its successor form, as prepared by the Franchise Tax Board, to reflect the provisions of this section. (b) For purposes of this section, “total income” means taxable wages, dividends, interest, and pension income. (c) The Legislative Analyst, in consultation with the Franchise Tax Board, shall conduct a study on the impact of the revised Form 540 2EZ and shall report to the Legislature, no later than January 1, 2008, on the following: (1) The number of filers using the revised Form 540 2EZ. (2) The effectiveness of the revised Form 540 2EZ in the simplification of tax preparation for the taxpayers eligible to use that form. (3) The impact the revised Form 540 2EZ has on the Franchise Tax Board’s administration of the Personal Income Tax Law (Part 10 (commencing with Section 17001)). (Added by Stats. 2004, Ch. 844, Sec. 1. Effective January 1, 2005.)
  9. 19583.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must put a warning statement next to the signature line on income tax returns filed by married individuals.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19583. The Franchise Tax Board shall, in preparing tax forms, include the following statement adjacent to the signature line of any income tax return required to be filed by a married individual: “It is unlawful to forge a spouse’s signature.” (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  10. 19584.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must include a voter registration card with annual mailed Personal Income Tax filing forms sent to California taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19584. The Franchise Tax Board shall include a voter registration card with the Personal Income Tax filing forms that are mailed annually to California taxpayers. (Added by Stats. 2003, Ch. 412, Sec. 2. Effective January 1, 2004.)
  11. 19585.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must revise the California resident income tax return to add spaces for the taxpayer’s principal residence address and county.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19585. (a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence. (b) For purposes of this section, “county of principal residence” means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return. (c) For the purposes of this section, “principal residence” is used in the same manner it is used in Section 121 of Title 26 of the United States Code. (Added by Stats. 2020, Ch. 230, Sec. 4. (SB 592) Effective January 1, 2021.)
  12. 19586.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must notify potential eligible individuals about paperless filing options and CalEITC information, may coordinate those notifications with other groups, and must submit a report to the Legislature by January 1, 2026.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Tax Forms [19581 - 19586] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19586. (a) (1) Beginning January 1, 2023, the Franchise Tax Board shall notify all potential eligible individuals of available paperless filing options offered through the Franchise Tax Board, including the CalFile program and free tax preparation services, including the Volunteer Income Tax Assistance program. Notifications shall contain information about available paperless filing options and information about the CalEITC. (2) Notifications shall be in any form and manner, including electronic communication, determined by the Franchise Tax Board to incentivize potential eligible individuals to timely file federal and state tax returns. (3) The Franchise Tax Board may coordinate the notifications with other government entities and nonprofit organizations to improve the efficacy and impact of the notifications. (b) A negative inference shall not be drawn from a taxpayer’s decision not to file a return using the CalFile program or to file a return under a different method. (c) For purposes of this section, the following definitions shall apply: (1) “CalEITC” means the California Earned Income Tax Credit allowed under Section 17052. (2) “Potential eligible individual” means a taxpayer that was an eligible individual for purposes of the CalEITC in any of the three previous taxable years based on the information available to the Franchise Tax Board. (d) On or before January 1, 2026, the Franchise Tax Board shall submit, pursuant to Section 9795 of the Government Code, a report to the Legislature that contains all of the following information organized by taxable year for taxable years beginning on or after January 1, 2023, and before January 1, 2025: (1) The cost to administer and implement the notification requirement under this section. (2) The total number of tax returns filed using paperless filing options offered through the Franchise Tax Board, including the CalFile program. (3) An analysis of the discernible efficacy and impact of the notification required under this section. (4) The number of tax returns filed using paperless filing options offered through the Franchise Tax Board that claimed the CalEITC. (5) The estimated cost savings potential eligible individuals realized by using paperless filing options offered through the Franchise Tax Board. (e) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Amended by Stats. 2023, Ch. 131, Sec. 210. (AB 1754) Effective January 1, 2024. Repealed as of January 1, 2027, by its own provisions.)
  13. 19590.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Tax Service Fees [19590 - 19592] ( Article 4 added by Stats. 2004, Ch. 226, Sec. 10. )

    Verify source ↗

    The Legislature states that specialized taxpayer services provided by the Franchise Tax Board should be paid for by the individual or entity that requests and receives them.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Tax Service Fees [19590 - 19592] ( Article 4 added by Stats. 2004, Ch. 226, Sec. 10. ) ## 19590. The Legislature finds and declares all of the following: (a) In addition to standard services that the Franchise Tax Board provides to all taxpayers and the public, the board also, upon request, provides specialized taxpayer services to individuals and entities. (b) The provision of specialized taxpayer services imposes additional costs on the agency which are borne by all taxpayers. (c) The full cost of administering specialized taxpayer services should be paid by the individual or entity that requests and receives the specialized taxpayer services, rather than by all taxpayers. (d) Establishing a specialized service fee is the most efficient and convenient way to recover the full costs of administering and providing specialized taxpayer services. (e) The amount of the specialized service fee imposed on an individual or an entity pursuant to this article shall be reasonably related to the actual costs incurred by the board to provide the specialized taxpayer service. (f) The revenues derived from the fees imposed pursuant to this article are not the proceeds of taxes within the meaning Section 3 of Article XIII A of the California Constitution. (Added by Stats. 2004, Ch. 226, Sec. 10. Effective August 16, 2004.)
  14. 19591.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Tax Service Fees [19590 - 19592] ( Article 4 added by Stats. 2004, Ch. 226, Sec. 10. )

    Verify source ↗

    The board must impose specialized tax service fees on listed services, and the Franchise Tax Board must publish or set the fee schedule and amounts as specified.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Tax Service Fees [19590 - 19592] ( Article 4 added by Stats. 2004, Ch. 226, Sec. 10. ) ## 19591. (a) Specialized tax services fees shall be imposed upon the following services provided by the board: (1) Installment payment programs. (2) Expedited services for: (A) Corporation revivor requests. (B) Tax-exempt status requests. (C) Limited partnership revival confirmation letter requests. (b) (1) For periods on or after the effective date of this section and prior to January 1, 2006, the Franchise Tax Board shall publish by notice a schedule of specialized tax services fees to be imposed, which notice shall be exempt from the requirements of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. The amounts of these fees under this paragraph shall be calculated in the same general manner as required under paragraph (2). (2) Commencing on January 1, 2006, the amount of the specialized tax services fees shall be established by the board through regulations adopted pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and shall be established in the manner and in the amounts necessary to reimburse the board for the costs of administering the specialized services, including the board’s direct and indirect costs for providing specialized tax services. (3) For periods on or after the effective date of this section, and prior to January 1, 2011, the amount of the specialized tax service fee for limited partnership revival confirmation letter requests shall be one hundred dollars ($100). Commencing on January 1, 2011, the specialized tax service fee for limited partnership revival confirmation letter requests shall be calculated in the same general manner as required under paragraph (2). (Amended by Stats. 2013, Ch. 239, Sec. 5. (AB 672) Effective January 1, 2014.)
  15. 19592.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Tax Service Fees [19590 - 19592] ( Article 4 added by Stats. 2004, Ch. 226, Sec. 10. )

    Verify source ↗

    Fees received by the Franchise Tax Board under this article must be treated as reimbursement for the board’s costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Tax Service Fees [19590 - 19592] ( Article 4 added by Stats. 2004, Ch. 226, Sec. 10. ) ## 19592. All fees received by the Franchise Tax Board under this article shall be treated as reimbursement for the board’s costs. (Added by Stats. 2004, Ch. 226, Sec. 10. Effective August 16, 2004.)
  16. 196.1.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    A county auditor in a qualifying disaster county must certify an estimate of property tax revenue reductions to the Director of Finance, but must exclude certain school-related reductions.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.1. In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the riots that occurred in California during April and May 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on the regular secured roll and the supplemental roll for the 1992–93 fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means a school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1992, 1st Ex. Sess., Ch. 17, Sec. 2. Effective September 21, 1992.)
  17. 196.2.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must then allocate it to the county within 10 working days after receiving the certification.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.2. After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section 196.1, the director shall, within 30 days and after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1992, 1st Ex. Sess., Ch. 17, Sec. 3. Effective September 21, 1992.)
  18. 196.3.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by December 31, 1993, and the Controller must allocate a negative computed amount back to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.3. On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.2, less the actual amount of its property tax revenue lost on the regular secured roll and the supplemental roll for the 1992–93 fiscal year, with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county. (Added by Stats. 1992, 1st Ex. Sess., Ch. 17, Sec. 4. Effective September 21, 1992.)
  19. 196.4.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    For certain disaster-affected counties, the county auditor must certify an estimate of property tax revenue losses to the Director of Finance, and must exclude specified school and education district reductions from that amount.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.4. (a) In the 1991–92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the Oakland/Berkeley Fire that occurred in October 1991, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. (b) In the 1991–92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the Painted Cave Fire that occurred in June 1990, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 1990–91 fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic aid school districts), county offices of education, and community college districts. (c) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, as it read on January 1, 2013, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Amended by Stats. 2013, Ch. 47, Sec. 114. (AB 97) Effective July 1, 2013.)
  20. 196.5.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After a county auditor’s certification is verified, the Director of Finance must certify the amount to the Controller, and the Controller must allocate it to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.5. After the county auditor of an eligible county, as described in Section 196.4, has made the applicable certification to the Director of Finance pursuant to Section 196.4, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1992, 1st Ex. Sess., Ch. 15, Sec. 3. Effective June 30, 1992.)
  21. 196.6.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain eligible counties must calculate and remit a specified amount to the Controller by December 31, 1992; if the calculation is below zero, the Controller must allocate that amount back to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.6. (a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section 196.4, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.4, less the actual amount of its property tax revenue lost in the immediately preceding fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts), county offices of education, and community college districts. If the amount computed pursuant to this subdivision for an eligible county described in this subdivision is less than zero, the Controller shall allocate that amount to the county. (b) On or before December 31, 1992, each eligible county, as described in subdivision (b) of Section 196.4, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.4, less the actual amount of its property tax revenue lost in the 1990–91 fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts), county offices of education, and community college districts. If the amount computed pursuant to this subdivision for an eligible county as described in this subdivision is less than zero, the Controller shall allocate that amount to the county. (c) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Amended by Stats. 1992, 1st Ex. Sess., Ch. 20, Sec. 5. Effective September 28, 1992.)
  22. 196.61.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county’s county auditor must certify an estimate of certain property tax revenue reductions to the Director of Finance.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.61. In the 1992–93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding, or any other related casualty that occurred in the Counties of Alpine, Contra Costa, Fresno, Humboldt, Imperial, Lassen, Los Angeles, Madera, Mendocino, Modoc, Monterey, Napa, Orange, Plumas, Riverside, San Bernardino, San Diego, Santa Barbara, Sierra, Siskiyou, Sonoma, Tehama, Trinity, and Tulare, and the City of Fillmore in January 1993, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1993, Ch. 979, Sec. 1. Effective October 11, 1993.)
  23. 196.62.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification of the county auditor’s estimate, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.62. After the county auditor of an eligible county, as described in Section 196.61, has made the applicable certification to the Director of Finance pursuant to Section 196.61, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1993, Ch. 979, Sec. 2. Effective October 11, 1993.)
  24. 196.63.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by December 31, 1993; if the computed amount is negative, the Controller allocates that amount back to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.63. On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.61, less the actual amount of its property tax revenue lost in the immediately preceding fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. If the amount computed pursuant to this subdivision for an eligible county described in this subdivision is less than zero, the Controller shall allocate that amount to the county. (Added by Stats. 1993, Ch. 979, Sec. 3. Effective October 11, 1993.)
  25. 196.65.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    In the 1992–93 fiscal year, certain county auditors must certify disaster-related property tax revenue loss estimates to the Director of Finance, and they must exclude specified school and education district reductions.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.65. In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the Fountain Fire that occurred in the County of Shasta or as a result of either of the fires that occurred in the Counties of Calaveras and Trinity in August 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1992, Ch. 594, Sec. 1. Effective September 8, 1992.)
  26. 196.66.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After certification and verification steps, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.66. After the county auditor of an eligible county, as described in Section 196.65, has made the applicable certification to the Director of Finance pursuant to Section 196.65, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1992, Ch. 594, Sec. 2. Effective September 8, 1992.)
  27. 196.67.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must compute and send a specified amount to the Controller by December 31, 1993, and the Controller must return a negative computed amount to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.67. On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.65, less the actual amount of its property tax revenue lost in the immediately preceding fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state and school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. If the amount computed pursuant to this subdivision for an eligible county described in this subdivision is less than zero, the Controller shall allocate that amount to the county. (Added by Stats. 1992, Ch. 594, Sec. 3. Effective September 8, 1992.)
  28. 196.7.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    In the 1992–93 fiscal year, the county auditor of an eligible disaster county must certify an estimate of property tax revenue reduction to the Director of Finance, but must exclude certain school and education district reductions.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.7. In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the earthquakes that occurred in the County of San Bernardino in June and July of 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. (Added by Stats. 1992, 1st Ex. Sess., Ch. 24, Sec. 1. Effective September 30, 1992.)
  29. 196.8.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verifying the county auditor’s estimate, and the Controller must allocate the amount to the county within 10 working days after receiving that certification.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.8. After the county auditor of an eligible county, as described in Section 196.7, has made the applicable certification to the Director of Finance pursuant to Section 196.7, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1992, 1st Ex. Sess., Ch. 24, Sec. 2. Effective September 30, 1992.)
  30. 196.9.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties had to calculate a payment and remit it to the Controller by December 31, 1993, with a possible reverse allocation if the computed amount was below zero.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.9. On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.7, less the actual amount of its property tax revenue lost in the 1992–93 fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts), county offices of education, and community college districts. If the amount computed pursuant to this section for an eligible county described in this section is less than zero, the Controller shall allocate that amount to the county. (Added by Stats. 1992, 1st Ex. Sess., Ch. 24, Sec. 3. Effective September 30, 1992.)
  31. 196.91.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county’s auditor must certify to the Director of Finance an estimate of the property tax revenue reduction for the 1994–95 fiscal year, or as soon as possible after, but not include certain school district and county office of education reductions.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.91. In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding, or any other related casualty that occurred in the county in 1995, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1995, 1st Ex. Sess., Ch. 5, Sec. 1. Effective June 15, 1995.)
  32. 196.92.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The director must certify the amount to the Controller within 30 days after the county auditor’s estimate is verified, and the Controller must then allocate the amount to the county within 10 working days after receiving the Director of Finance’s certification.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.92. After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to Section 196.91, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1995, 1st Ex. Sess., Ch. 5, Sec. 2. Effective June 15, 1995.)
  33. 196.94.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county’s auditor must certify to the Director of Finance an estimate of certain property tax revenue reductions for 1993–94, or as soon as possible after that.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.94. In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of fire or any other related casualty that occurred in the County of Los Angeles, Orange, Riverside, San Bernardino, San Diego, or Ventura, during October or November of 1993, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1994, Ch. 33, Sec. 3. Effective March 30, 1994.)
  34. 196.95.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After a county auditor’s certification and verification, the Director of Finance must certify the amount to the Controller, and the Controller must allocate it to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.95. After the county auditor of an eligible county, as described in Section 196.94, has made the applicable certification to the Director of Finance pursuant to Section 196.94, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1994, Ch. 33, Sec. 4. Effective March 30, 1994.)
  35. 196.96.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Each eligible county must compute and remit a payment to the Controller by December 31, 1995, and the Controller must allocate any excess amount back to the county if its actual 1993–94 property tax loss is higher than the amount allocated.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.96. On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.94, less the actual amount of its property tax revenue lost in the 1993–94 fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the 1993–94 fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 196.95, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Amended by Stats. 1995, 1st Ex. Sess., Ch. 10, Sec. 2. Effective October 10, 1995.)
  36. 196.97.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county auditor must certify an estimate of certain property tax revenue reductions to the Director of Finance, but must exclude specified school district and county education office reductions.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.97. In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of fire or any other related casualty that occurred in the County of San Luis Obispo during August of 1994, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1994, Ch. 1245, Sec. 1. Effective September 30, 1994.)
  37. 196.98.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After county-auditor certification and verification, the Director of Finance must certify the amount to the Controller, and the Controller must allocate it to the county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.98. After the county auditor of an eligible county, as described in Section 196.97, has made the applicable certification to the Director of Finance pursuant to Section 196.97, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1994, Ch. 1245, Sec. 2. Effective September 30, 1994.)
  38. 196.99.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must compute and remit a specified amount to the Controller by December 31, 1995. If the county’s actual lost property tax revenue is greater than the amount allocated to it, the Controller must allocate the excess back to that county.

    ## 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 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 196.99. On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 196.97, less the actual amount of its property tax revenue lost in the immediately preceding fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 196.98, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1994, Ch. 1245, Sec. 3. Effective September 30, 1994.)
  39. 19601.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must promptly send received moneys and remittances to the Treasurer and also provide the Controller copies of the transmittal schedules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19601. The Franchise Tax Board shall transmit promptly to the Treasurer all moneys and remittances received by it under this part. It shall at the same time furnish copies of the schedules covering the transmittals to the Controller. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  40. 19602.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must deposit most money and remittances it receives into the State Treasury and credit them to the Personal Income Tax Fund, after the remittances clear.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19602. Except for amounts collected or accrued under Sections 17935, 17941, 17948, 19532, and 19561, and revenues deposited pursuant to Section 19602.5, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part 10 (commencing with Section 17001), and related penalties, additions to tax, and interest imposed under this part, shall be deposited, after clearance of remittances, in the State Treasury and credited to the Personal Income Tax Fund. (Amended November 2, 2004, by initiative Proposition 63, Sec. 13. Operative January 1, 2005, pursuant to Sec. 16 of Prop. 63.)
  41. 19602.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Controller must make monthly deposits and transfers into the Behavioral Health Services Fund, and the Department of Finance must calculate and report the annual adjustment amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19602.5. (a) There is in the State Treasury the Behavioral Health Services (BHS) Fund. The estimated revenue from the additional tax imposed under Section 17043 for the applicable fiscal year, as determined under subparagraph (B) of paragraph (3) of subdivision (c), shall be deposited to the BHS Fund on a monthly basis, subject to an annual adjustment as described in this section. (b) (1) Each fiscal year, the Controller shall deposit on a monthly basis in the BHS Fund an amount equal to the applicable percentage of net personal income tax receipts as defined in paragraph (4). (2) The applicable percentage referred to in paragraph (1) shall be 1.76 percent. (3) Monthly deposits to the BHS Fund pursuant to this subdivision are subject to suspension pursuant to subdivision (f). (4) For purposes of this subdivision, “net personal income tax receipts” refers to amounts received by the Franchise Tax Board and the Employment Development Department under the Personal Income Tax Law, as reported by the Franchise Tax Board to the Department of Finance pursuant to law, regulation, procedure, and practice (commonly referred to as the “102 Report”) in effect on the effective date of the act establishing this section. (c) No later than March 1, 2006, and each March 1 thereafter, the Department of Finance, in consultation with the Franchise Tax Board, shall determine the annual adjustment amount for the following fiscal year. (1) The “annual adjustment amount” for a fiscal year shall be an amount equal to the amount determined by subtracting the “revenue adjustment amount” for the applicable revenue adjustment fiscal year, as determined by the Franchise Tax Board under paragraph (3), from the “tax liability adjustment amount” for applicable tax liability adjustment tax year, as determined by the Franchise Tax Board under paragraph (2). (2) (A) (i) The “tax liability adjustment amount” for a tax year is equal to the amount determined by subtracting the estimated tax liability increase from the additional tax imposed under Section 17043 for the applicable year under subparagraph (B) from the amount of the actual tax liability increase from the additional tax imposed under Section 17043 for the applicable tax year, based on the returns filed for that tax year. (ii) For purposes of the determinations required under this paragraph, actual tax liability increase from the additional tax means the increase in tax liability resulting from the tax of 1 percent imposed under Section 17043 as reflected on the original returns filed by October 15 of the year after the close of the applicable tax year. (iii) The applicable tax year referred to in this paragraph means the 12-calendar month taxable year beginning on January 1 of the year that is two years before the beginning of the fiscal year for which an annual adjustment amount is calculated. (B) The “estimated tax liability increase from the additional tax” for each tax year shall be determined by applying an annual growth rate of 7 percent to the “estimated tax liability increase from additional tax” of the immediately preceding tax year. (3) (A) The “revenue adjustment amount” is equal to the amount determined by subtracting the “estimated revenue from the additional tax” for the applicable fiscal year, as determined under subparagraph (B), from the actual amount transferred for the applicable fiscal year. (B) (i) The “estimated revenue from the additional tax” for each applicable fiscal year shall be determined by applying an annual growth rate of 7 percent to the “estimated revenue from the additional tax” of the immediately preceding applicable fiscal year. (ii) The applicable fiscal year referred to in this paragraph means the fiscal year that is two years before the fiscal year for which an annual adjustment amount is calculated. (d) The Department of Finance shall notify the Legislature and the Controller of the results of the determinations required under subdivision (c) no later than 10 business days after the determinations are final. (e) If the annual adjustment amount for a fiscal year is a positive number, the Controller shall transfer that amount from the General Fund to the BHS Fund on July 1 of that fiscal year. (f) If the annual adjustment amount for a fiscal year is a negative number, the Controller shall suspend monthly transfers to the BHS Fund for that fiscal year, as otherwise required by paragraph (1) of subdivision (b), until the total amount of suspended deposits for that fiscal year equals the amount of the negative annual adjustment amount for that fiscal year. (g) To the extent that there are moneys remaining in the Mental Health Services Fund on the date this section becomes operative, those moneys shall be transferred to the Behavioral Health Services Fund. Amounts owed or encumbered at the time of transfer shall be used in the manner required by the MHSA. Any funds not owed or encumbered by the MHSA may be used in the same manner as any other moneys in the BHS Fund. (h) This section shall become operative on January 1, 2025, if amendments to the Mental Health Services Act are approved by the voters at the March 5, 2024, statewide primary election. (Repealed (in Sec. 7) and added by Stats. 2023, Ch. 790, Sec. 8. (SB 326) Effective October 12, 2023. Operative January 1, 2025, by its own provisions.)
  42. 19603.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The remaining money in the Personal Income Tax Fund may be drawn out for refunds or transferred to the General Fund, and undelivered refund warrants must be redeposited in that fund when received by the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19603. The balance of the moneys in the Personal Income Tax Fund shall, upon order of the Controller, be drawn therefrom for the purpose of making refunds under this part or be transferred to the General Fund. All undelivered refund warrants shall be redeposited in the Personal Income Tax Fund upon receipt by the Controller. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  43. 19604.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Most franchise and income tax receipts must be deposited into the Corporation Tax Fund, with some fees going to the General Fund instead.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19604. (a) Except for fees received for services under Section 23305e, all moneys and remittances received by the Franchise Tax Board as amounts imposed under Part 11 (commencing with Section 23001), and related penalties, additions to tax, fees, and interest imposed under this part, shall be deposited in a special fund in the State Treasury, to be designated the Corporation Tax Fund. The moneys in the fund shall, upon the order of the Controller, be drawn therefrom for the purpose of making refunds under this part or be transferred into the General Fund. All undelivered refund warrants shall be redeposited into the Corporation Tax Fund upon receipt by the Controller. Fees received for services under Section 23305e shall be treated as reimbursement of the Franchise Tax Board’s costs and shall be deposited into the General Fund. (b) Notwithstanding Section 13340 of the Government Code, all moneys in the Corporation Tax Fund are hereby continuously appropriated, without regard to fiscal year, to the Franchise Tax Board for purposes of making all payments as provided in this section. (Amended by Stats. 2001, Ch. 543, Sec. 16. Effective January 1, 2002.)
  44. 19605.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Money and remittances the Franchise Tax Board receives as certain fees must be treated as reimbursement of its costs and deposited into 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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19605. All moneys and remittances received by the Franchise Tax Board as fees imposed under Section 19532 or 19561 shall be treated as reimbursement of the Franchise Tax Board’s costs and shall be deposited into the General Fund. (Amended by Stats. 1996, Ch. 952, Sec. 28. Effective January 1, 1997.)
  45. 19607.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must deposit covered tax moneys and remittances, after clearance, into the State Treasury and credit them to the Corporation Tax Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Transfers to General Fund [19601 - 19607] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19607. All moneys and remittances received by the Franchise Tax Board as amounts imposed under Sections 17935, 17941, and 17948 and related penalties, additions to tax, interest, and other related amounts imposed under this part, shall be deposited, after clearance of remittances, in the State Treasury and credited to the Corporation Tax Fund. (Amended by Stats. 2001, Ch. 543, Sec. 17. Effective January 1, 2002.)
  46. 19611.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Tax Relief and Refund Account [19611- 19611.] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    This section creates the Tax Relief and Refund Account and directs transfers into it so the Franchise Tax Board can make the payments required by this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 8. Disposition of Proceeds [19601 - 19611] ( Chapter 8 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Tax Relief and Refund Account [19611- 19611.] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19611. (a) The Tax Relief and Refund Account is hereby created in the General Fund. Notwithstanding Section 13340 of the Government Code, all moneys in the Tax Relief and Refund Account are hereby continuously appropriated, without regard to fiscal year, to the Franchise Tax Board for purposes of making all payments as provided in this section. (b) Notwithstanding any other provision of law, all payments required to be made to taxpayers or other persons from the Personal Income Tax Fund shall be paid from the Tax Relief and Refund Account. (c) The Controller shall transfer, as needed, to the Tax Relief and Refund Account: (1) From the unexpended balance of the annual Budget Act appropriation for Item 9100-101-001, Schedule 80-Renter’s Tax Relief, an amount determined by the Franchise Tax Board to be equivalent to the total amount of renters’ assistance credits and refunds allowed under Section 17053.5. (A) If there is no unexpended balance of the appropriation, as provided for in paragraph (1), the Controller shall transfer sufficient moneys from the Personal Income Tax Fund to make the renters’ assistance credits and refunds until there is an unexpended balance. (B) Subsequent to there being no unexpended balance of the appropriation, as provided for in paragraph (1), and there being a transfer of moneys from the Personal Income Tax Fund to make the renters’ assistance credits and refunds, reimbursement shall be made from the unexpended balance of the appropriation as provided for in paragraph (1) to the Personal Income Tax Fund. However, if no such appropriation is subsequently made, reimbursement shall be made from the General Fund. (2) From the disability fund, the amount transferable to the General Fund pursuant to subdivision (a) of Section 1176.5 of the Unemployment Insurance Code. (3) From the Personal Income Tax Fund, such additional amounts as determined by the Franchise Tax Board to be necessary to make the payments required under this section. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  47. 197.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    This section defines key terms for earthquake and fire disaster property tax relief, including eligible county, eligible property, substantial disaster damage, fair market value, and property tax deferral claim.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197. As used in this chapter: (a) “Eligible county” means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of disaster as a result of the earthquake and aftershocks which occurred in California during October 1989. (2) Has adopted an ordinance providing property tax relief for earthquake, aftershock, and fire disaster victims as provided in Section 170. (b) “Eligible property” means real property and any manufactured home, including any new construction which was completed or any change in ownership which occurred prior to October 17, 1989, which meets both of the following requirements: (1) Is located in an eligible county. (2) Has sustained substantial disaster damage due to the earthquake or aftershocks occurring during 1989, which earthquake and aftershocks resulted in the issuance of disaster proclamations by the Governor. “Eligible property” does not include any real property or any manufactured home, whether or not it otherwise qualifies as eligible property, if that real property or manufactured home was purchased or otherwise acquired by a claimant for relief under this chapter after October 17, 1989. (c) “Substantial disaster damage,” as to real property located in a county declared to be a disaster by the Governor as a result of the earthquake and aftershocks occurring in October 1989, means, with respect to real property and any manufactured home which has received the homeowners’ exemption or is eligible for the exemption as of March 1, 1989, damage amounting to at least 10 percent of its fair market value or five thousand dollars ($5,000), whichever is less; and, with respect to other property, damage to the parcel of at least 20 percent of its fair market value immediately preceding the disaster causing the damage. (d) “Fair market value” means “full cash value” or “fair market value” as defined in Section 110. (e) “Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction with or in addition to the filing of an application for reassessment of that property pursuant to Section 170, which enables the owner to defer payment of the December 10, 1989, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year, as provided in Section 197.1, or to defer payment of taxes on property on the supplemental roll for the 1989–90 fiscal year, as provided in Section 197.9. (Amended by Stats. 2002, Ch. 775, Sec. 13. Effective January 1, 2003.)
  48. 197.1.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    Some eligible property owners could ask the county assessor to defer the first 1989–90 property tax installment if they filed a reassessment claim by December 10, 1989.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.1. (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the county assessor to defer payment of the first installment of property taxes on the regular secured roll for the 1989–90 fiscal year with respect to that property which are due no later than December 10, 1989. If a timely claim is filed, the payment shall be deferred without penalty or interest until the assessor has reassessed the property and a corrected bill prepared pursuant to the provisions of Section 170 has been sent to the property owner. Taxes deferred pursuant to this section are due 30 days after receipt by the owner of the corrected tax bill and if unpaid thereafter are delinquent as provided in Section 2610.5 and shall be subject to the penalty provided by law. (b) If, following reassessment pursuant to subdivision (a), the assessor determines that an owner who applied and was granted a deferral of property taxes did not file the claim in good faith, the owner shall be assessed a delinquency penalty for the nonpayment of the deferred taxes. (c) The provisions of this section do not apply to property taxes paid through impound accounts. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 6. Effective November 7, 1989.)
  49. 197.2.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    An eligible county’s tax collector must certify certain deferred property tax amounts to the Director of Finance by January 15, 1990.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.2. On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first installment of property taxes for all eligible property on both the regular secured roll and the supplemental roll for the 1989–90 fiscal year which were deferred pursuant to Section 197.1. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 7. Effective November 7, 1989.)
  50. 197.3.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    If an eligible county adopted an ordinance under Section 197.9, the tax collector must certify the total amount of certain property tax deferral claims to the Director of Finance by January 31, 1990.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.3. If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or before January 31, 1990, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 197.9 to the county by 5 p.m. on December 10, 1989. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 8. Effective November 7, 1989.)
  51. 197.4.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    After the required county certification, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.4. After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall, within 30 days and after verification, certify this amount to the Controller for allocation to the county. Upon receipt of certification by the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)
  52. 197.5.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    Eligible counties must compute and remit a specified amount to the Controller by December 31, 1990; if the computed amount is below zero, the Controller must allocate that amount to the county.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.5. On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its property tax revenue lost in the 1989–90 fiscal year with respect to eligible properties as a result of the reassessment pursuant to Section 170 of that property. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 9. Effective November 7, 1989.)
  53. 197.6.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    Eligible counties that adopted the required ordinance must calculate and remit a specified amount to the Controller by December 31, 1990; if the calculation is below zero, the Controller allocates that amount to the county.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.6. On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its supplemental roll property tax revenue lost in the 1989–90 fiscal year with respect to eligible properties as the result of reassessment pursuant to Section 170 of that property. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 10. Effective November 7, 1989.)
  54. 197.8.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    County fund allocations and repayments under this chapter are subject to review and audit by the Controller.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.8. The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller. (Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)
  55. 197.9.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    An eligible county may adopt an ordinance allowing deferral of certain unpaid 1989-90 supplemental roll taxes, if the owner files a deferral claim with the assessor by December 10, 1989.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 197.9. Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0. 5 if the owner files a claim for deferral on or before December 10, 1989, with the assessor. Taxes deferred pursuant to this section shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the first installment of the original bill, whichever is later. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 11. Effective November 7, 1989.)
  56. 19701.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person who commits the listed tax-filing, false-statement, or tax-payment violations can be fined up to $5,000, and may also face misdemeanor penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19701. Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (a) With or without intent to evade any requirement of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part or any lawful requirement of the Franchise Tax Board, repeatedly over a period of two years or more, fails to file any return or to supply any information required, or who, with or without that intent, makes, renders, signs, or verifies any false or fraudulent return or statement, or supplies any false or fraudulent information, resulting in an estimated delinquent tax liability of at least fifteen thousand dollars ($15,000). (b) Aids, abets, advises, encourages, or counsels any person to evade the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) by not filing any return or supplying any information required under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, or, by making, rendering, signing, or verifying any false or fraudulent return or statement, or by supplying false or fraudulent information. (c) Under this part, is required to pay any estimated tax or tax, who willfully fails to pay that estimated tax or tax, at the time or times required by law or regulations. The penalty shall be recovered in the name of the people in any court of competent jurisdiction. Counsel for the Franchise Tax Board may, upon request of the district attorney or other prosecuting attorney, assist the prosecuting attorney in presenting the law or facts to recover the penalty at the trial of a criminal proceeding for violation of this section. That person is also guilty of a misdemeanor and shall upon conviction be fined not to exceed five thousand dollars ($5,000) or be imprisoned not to exceed one year, or both, at the discretion of the court, together with costs of investigation and prosecution. The preceding sentence shall not apply to any person who is mentally incompetent, or suffers from dementia, Alzheimer’s disease, or similar condition. (d) For purposes of subdivision (a), the president of a corporation, or the chief operating officer, is the person presumed to be responsible for filing any return or supplying information required from that corporation. (Amended by Stats. 2005, Ch. 74, Sec. 72. Effective July 19, 2005.)
  57. 19701.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person may not sign a spouse’s name on an income tax return, schedules, or attachments, or file electronically under Section 18621.5, without the spouse’s consent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19701.5. (a) Any person who signs his or her spouse’s name on any income tax return, or any schedules or attachments thereto, or who files electronically pursuant to Section 18621.5, without the consent of the spouse as provided in subdivision (b), is guilty of a misdemeanor and shall upon conviction be fined an amount not to exceed five thousand dollars ($5,000) or be imprisoned for a term not to exceed one year, or both, at the discretion of the court, together with costs of investigation and prosecution. (b) Notwithstanding subdivision (a), any person who signs his or her spouse’s name shall not be guilty of a misdemeanor when one spouse is physically unable by reason of disease or injury to sign a joint return, and the other spouse, with the oral consent of the one who is incapacitated, signs the incapacitated spouse’s name in the proper place on the return followed by the words “By ____, Spouse (or Husband or Wife),” and by the signature of the signing spouse in his or her own right, provided that a dated statement signed by the spouse who is signing the return is attached to and made a part of the return stating each of the following: (1) The name of the return being filed. (2) The taxable year. (3) The reason for the inability of the spouse who is incapacitated to sign the return. (4) That the spouse who is incapacitated consented to the signing of the return and that the taxpayer and his or her agent, if any, are responsible for the return as made and incur liability for the penalties provided for erroneous, false, or fraudulent returns. (c) The penalties provided by this section are cumulative and shall not be construed as restricting any other penalty provided by law based upon the same facts, including any penalty under Section 470 of the Penal Code. However, an act or omission which is made punishable in different ways by this section and different provisions of the Penal Code shall not be punished under more than one provision. (Amended by Stats. 2016, Ch. 50, Sec. 111. (SB 1005) Effective January 1, 2017.)
  58. 19702.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The prosecutor may compromise a penalty under this chapter if the Franchise Tax Board consents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19702. The prosecutor may, with the consent of the Franchise Tax Board, compromise any penalty for which he or she may bring action under this chapter. The penalties provided by this chapter are additional to all other penalties provided in Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part. (Amended by Stats. 1993, Ch. 877, Sec. 30.1. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.)
  59. 19703.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A Franchise Tax Board certificate saying a return was not filed, or required information was not supplied, counts as prima facie evidence of that fact.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19703. The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  60. 19704.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Any action or prosecution under this chapter must be started within six years after the offense was committed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19704. Any action or prosecution under this chapter shall be instituted within six years after commission of the offense. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  61. 19705.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person commits a felony if they make, help make, or conceal false tax-related documents or assets in the listed tax matters.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19705. (a) Any person who does any of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both, together with the costs of investigation and prosecution: (1) Willfully makes and subscribes any return, statement, or other document, that contains or is verified by a written declaration that it is made under penalty of perjury, and he or she does not believe to be true and correct as to every material matter. (2) Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the Personal Income Tax Law or the Corporation Tax Law, of a return, affidavit, claim, or other document, that is fraudulent or is false as to any material matter, whether or not that falsity or fraud is with the knowledge or consent of the person authorized or required to present that return, affidavit, claim, or document. (3) Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the Personal Income Tax Law or the Corporation Tax Law, or by any regulation pursuant to that law, or procures the same to be falsely or fraudulently executed or advises, aids in, or connives at that execution. (4) Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by Chapter 5 (commencing with Section 19201); or Chapter 8 (commencing with Section 688.010) of Division 1 of, and Chapter 5 (commencing with Section 706.010) of Division 2 of, Title 9 of the Code of Civil Procedure, with intent to evade or defeat the assessment or collection of any tax, additions to tax, penalty, or interest imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part. (5) In connection with any settlement under Section 19442, or offer of that settlement, or in connection with any closing agreement under Section 19441 or offer to enter into that agreement, or compromise under Section 19443, or offer of that compromise, willfully does any of the following: (A) Conceals from any officer or employee of this state any property belonging to the estate of a taxpayer or other person liable in respect of the tax. (B) Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax. (b) In the case of a corporation, the fifty thousand dollars ($50,000) limitation specified in subdivision (a) shall be increased to two hundred thousand dollars ($200,000). (c) The fact that an individual’s name is signed to a return, statement, or other document filed, including a return, statement, or other document filed using electronic technology pursuant to Section 18621.5, shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him or her. (d) For purposes of this section, “person” means the taxpayer, any member of the taxpayer’s family, any corporation, agent, fiduciary, or representative of, or any other individual or entity acting on behalf of, the taxpayer, or any other corporation or entity owned or controlled by the taxpayer, directly or indirectly, or which owns or controls the taxpayer, directly or indirectly. (e) The changes made to this section by the act adding this subdivision apply to offers made on or after January 1, 1999. (Amended by Stats. 2011, Ch. 15, Sec. 572. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
  62. 19706.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person, or a corporate officer or employee, who willfully fails to file required returns or give required information, or who willfully submits false returns or information to evade certain taxes, can be fined or jailed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19706. Any person or any officer or employee of any corporation who, within the time required by or under the provisions of this part, willfully fails to file any return or to supply any information with intent to evade any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), or who, willfully and with like intent, makes, renders, signs, or verifies any false or fraudulent return or statement or supplies any false or fraudulent information, is punishable by imprisonment in the county jail not to exceed one year, or in the state prison, or by fine of not more than twenty thousand dollars ($20,000), or by both the fine and imprisonment, at the discretion of the court, together with the costs of investigation and prosecution. (Amended by Stats. 1997, Ch. 605, Sec. 44. Effective January 1, 1998.)
  63. 19707.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    This section sets where trial must be held for offenses in this chapter, generally in the defendant’s county of residence or principal place of business at the time of the offense, or in Sacramento if the defendant had no in-state residence or business.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19707. The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or defendants at the time of commission of the offense. However, if the defendant or defendants had no residence or principal place of business in this state at the time of commission of the offense, the trial shall be held in the County of Sacramento. In a criminal case charging a defendant or defendants with committing an offense enumerated in this chapter, the place of trial may be as set forth in this section, or as provided for in Section 1462.2 or Chapter 1 (commencing with Section 777) of Title 3 of Part 2 of the Penal Code. (Amended by Stats. 2002, Ch. 784, Sec. 585. Effective January 1, 2003.)
  64. 19708.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person who is required to collect and pay over withheld tax and willfully fails to do so commits a felony.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19708. Any person required under this part to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or truthfully account for and pay over the tax or amount shall, in addition to other penalties provided by law, be guilty of a felony, and, upon conviction thereof, shall be fined not more than two thousand dollars ($2,000) or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both. (Amended by Stats. 2011, Ch. 15, Sec. 573. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
  65. 19709.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Any person who fails to withhold or pay over tax withheld under the cited sections commits a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19709. Any person who, with or without intent to evade, fails to withhold, pursuant to Section 18662 or 18666, or pay over any tax withheld, is guilty of a misdemeanor, and, upon conviction be fined an amount not to exceed one thousand dollars ($1,000) or imprisoned for not more than one year, or both, at the discretion of the court. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  66. 19710.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If a taxpayer does not file a return within 60 days after a notice and demand, the Franchise Tax Board may ask the court for an order requiring the return to be filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19710. If a taxpayer fails to file a return within 60 days after the Franchise Tax Board issues a notice and demand for the return, the Franchise Tax Board may petition the court for a writ of mandate to require the taxpayer to file a return. The judgment shall include costs in favor of the prevailing party. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  67. 19711.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person who is required to give information to an employer and willfully gives false or fraudulent information, or willfully withholds information that would increase tax withholding, can be fined up to $1,000, jailed up to one year, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19711. Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042 of the Unemployment Insurance Code, who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under Section 13020 of the Unemployment Insurance Code, shall, in addition to any other penalty otherwise provided by law, upon conviction thereof, be fined not more than one thousand dollars ($1,000), or imprisoned not more than one year, or both. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  68. 19712.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A tax preparer may not endorse or negotiate certain tax refund warrants issued to another taxpayer, unless the preparer has already advanced the taxpayer at least the amount of the refund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19712. Any tax preparer, as defined in subdivision (b) of Section 19169, who endorses or otherwise negotiates (directly or through an agent) any warrant made in respect of the taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) which is issued to a taxpayer (other than the tax preparer) shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than one year, or both, together with the costs of prosecution. This section shall not apply where the tax preparer has advanced the taxpayer an amount of money equal to or greater than the amount of the taxpayer’s tax refund. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  69. 19713.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person or employer who fails to comply with subdivision (b) of Section 19009 commits a misdemeanor and may be fined up to $5,000, jailed up to one year, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19713. (a) Any person or employer who fails to comply with subdivision (b) of Section 19009 shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined no more than five thousand dollars ($5,000), or imprisoned not more than one year, or both, together with the costs of prosecution. (b) This section shall not apply: (1) To any person or employer, if that person or employer shows that there was reasonable doubt as to (A) whether the law required collection of the tax, or (B) who was required by law to collect the tax. (2) To any person or employer, if that person or employer shows that the failure to comply with the provisions of subdivision (b) of Section 19009 was due to circumstances beyond his or her control. (c) For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of the wages) shall not be considered to be circumstances beyond the control of a person or employer. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  70. 19714.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A penalty of up to $5,000 may be imposed if the taxpayer used the proceeding mainly to delay, took a frivolous or groundless position, or unreasonably skipped available administrative remedies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19714. Whenever it appears to the State Board of Equalization or any court of record of this state that proceedings before it under this part have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer’s position in the proceedings is frivolous or groundless, or that the taxpayer unreasonably failed to pursue available administrative remedies, a penalty in an amount not in excess of five thousand dollars ($5,000) shall be imposed. Any penalty so imposed shall be paid upon notice and demand from the Franchise Tax Board and shall be collected as a tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  71. 19715.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    At the Franchise Tax Board’s request, California may bring a civil action to stop a person from further engaging in specified conduct, and a court may issue an injunction if the statutory findings are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19715. (a) A civil action in the name of the State of California to enjoin any person from further engaging in specified conduct may be commenced at the request of the Franchise Tax Board. Any action under this section shall be brought in accordance with Section 19707. The court may exercise its jurisdiction over that action separate and apart from any other action brought by the State of California against that person. (b) In any action under subdivision (a), the court may enjoin the person from engaging in the specified conduct or in any other activity subject to penalty under this part, if the court finds both of the following: (1) That the person has engaged in any specified conduct. (2) That injunctive relief is appropriate to prevent recurrence of that specified conduct. (c) For purposes of this section, the term “specified conduct” means any action, or failure to take action, subject to penalty under Section 19173, 19174, 19177, or 19178. (Amended by Stats. 2003, Ch. 656, Sec. 12. Effective January 1, 2004.)
  72. 19717.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The prevailing party in certain California state tax court cases may be awarded reasonable litigation costs, but only if administrative remedies were exhausted and other 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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19717. (a) The prevailing party may be awarded a judgment for reasonable litigation costs incurred, in the case of any civil proceeding brought by or against the State of California in a court of record of this state in connection with the determination, collection, or refund of any tax, interest, or penalty under this part. (b) (1) A judgment for reasonable litigation costs shall not be awarded under subdivision (a) unless the court determines that the prevailing party has exhausted all administrative remedies available to that party under this part, including the filing of an appeal as provided in Section 19324. Any failure to agree to an extension of the time for the assessment of any tax shall not be taken into account for purposes of determining whether the prevailing party meets the requirements of the preceding sentence. (2) An award under subdivision (a) shall be made only for reasonable litigation costs which are allocable to the State of California and not to any other party to the action or proceeding. (3) No award for reasonable litigation costs may be made under subdivision (a) with respect to any portion of the civil proceeding during which the prevailing party has unreasonably protracted that proceeding. (c) For purposes of this section: (1) “Reasonable litigation costs” includes any of the following: (A) Reasonable court costs. (B) Based upon prevailing market rates for the kind or quality of services furnished, any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of one hundred twenty-five dollars ($125) per hour unless the court determines that a special factor, such as the limited availability of qualified attorneys for the proceeding, the difficulty of the issues presented in the case, or the local availability of tax expertise justifies a higher rate. In the case of each calendar year beginning with calendar year 2001, the Franchise Tax Board shall recompute the dollar amount referred to in the preceding sentence. That computation shall be made by increasing the amount in this clause by an amount equal to the cost-of-living adjustment determined under subdivision (h) of Section 17041. If any resulting dollar amount is not a multiple of ten dollars ($10), that dollar amount shall be rounded to the nearest multiple of ten dollars ($10). (iv) The court may award reasonable attorney fees under subdivision (a) in excess of the attorney fees paid or incurred if the fees are less than the reasonable attorneys’ fees because the attorney is representing the prevailing party for no fee or for a fee which (taking into account all the facts and circumstances) is no more than a nominal fee. This clause shall apply only if the award is paid to the attorney or the attorney’s employer. (2) (A) “Prevailing party” means any party to any proceeding described in subdivision (a) (other than the State of California or any creditor of the taxpayer involved) that meets either of the following criteria: (i) Has substantially prevailed with respect to the amount in controversy. (ii) Has substantially prevailed with respect to the most significant issue or set of issues presented. (B) (i) A party shall not be treated as the prevailing party in a proceeding to which subdivision (a) applies if the State of California establishes that its position in the proceeding was substantially justified. (ii) For purposes of clause (i), the position of the State of California shall be presumed not to be substantially justified if the Franchise Tax Board did not follow its applicable published guidance in the administrative proceeding. This presumption may be rebutted. (iii) For purposes of clause (ii), the term “applicable published guidance” means either of the following: (I) A regulation, legal ruling, notice, information release, or announcement. (II) Any chief counsel ruling or determination letter issued to the taxpayer. (iv) For purposes of clause (i), in determining whether the position of the Franchise Tax Board was substantially justified, the court shall take into account whether the Franchise Tax Board has lost in any California Court of Appeal in another district on substantially similar issues, as reflected in a decision certified for publication. (C) Any determination under this paragraph as to whether a party is a prevailing party shall be made by either of the following: (i) The court. (ii) An agreement of the parties. (3) The term “civil proceeding” includes a civil action. (d) For purposes of this section, in the case of multiple actions which could have been joined or consolidated, or a case or cases involving a return or returns of the same taxpayer (including joint returns of married individuals) which could have been joined in a single proceeding in the same court, the actions or cases shall be treated as one civil proceeding regardless of whether the joinder or consolidation actually occurs, unless the court in which the action is brought determines, in its discretion, that it would be inappropriate to treat the actions or cases as joined or consolidated for purposes of this section. (e) An order granting or denying an award for reasonable litigation costs under subdivision (a), in whole or in part, shall be incorporated as a part of the decision or judgment in the case and shall be subject to appeal in the same manner as the decision or judgment. (f) For purposes of this section, “position of the State of California” includes either of the following: (1) The position taken by the State of California in the civil proceeding. (2) Any administrative action or inaction by the Franchise Tax Board (and all subsequent administrative action or inaction) upon which that proceeding is based. (g) The amendments made by the act amending this subdivision are effective for costs incurred and services performed more than 180 days after the effective date of the act amending this subdivision. (Amended by Stats. 1999, Ch. 931, Sec. 33. Effective October 10, 1999.)
  73. 19718.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    An employer or employer’s agent who gives a wage statement or similar document to an undocumented or formerly undocumented worker, at the worker’s request and for legalization purposes, is generally protected from liability under this part for facts disclosed in that document.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19718. Any employer or agent of an employer who provides a wage statement or similar document to any undocumented worker or former undocumented worker at that person’s request for the purpose of documenting that person’s eligibility for legalization pursuant to the federal Immigration Reform and Control Act (Public Law 99-603), shall not be liable for any penalty or criminal or civil violation under this part relative to the undocumented worker or former undocumented worker based on any facts disclosed in the wage statement or similar document so provided. Nothing in this section shall be construed to limit the liability under any provision of law of any person who engages in the procurement or production of false or fraudulent wage statements or similar documents to any person for purposes of legalization under the federal Immigration Reform and Control Act. This section does not apply to penalties assessed or criminal actions filed prior to May 1, 1987. This section does not apply where the Employment Development Department, through independent means, discovers that an employer has withheld personal income tax and disability insurance contributions from workers’ paychecks and has not remitted those moneys to the department. The immunity from liability pursuant to this section shall apply only to facts disclosed in the wage statement or similar document provided on or after the effective date of this section and only until the date of the termination of the legalization provisions for agricultural and nonagricultural workers of the federal Immigration Reform and Control Act. However, the immunity from liability pursuant to this section shall continue until the cause of action is tolled by the applicable statute of limitations. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  74. 19719.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person who uses the powers of a suspended corporation, or does intrastate business for a foreign corporation whose rights were forfeited, can be fined, jailed, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19719. (a) Any person who attempts or purports to exercise the powers, rights, and privileges of a corporation that has been suspended pursuant to Section 23301 or who transacts or attempts to transact intrastate business in this state on behalf of a foreign corporation, the rights and privileges of which have been forfeited pursuant to the section, is punishable by a fine of not less than two hundred fifty dollars ($250) and not exceeding one thousand dollars ($1,000), or by imprisonment not exceeding one year, or both fine and imprisonment. (b) This section shall not apply to any insurer, or to counsel retained by an insurer on behalf of the suspended corporation, who provides a defense for a suspended corporation in a civil action based upon a claim for personal injury, property damage, or economic losses against the suspended corporation, and, in conjunction with this defense, prosecutes subrogation, contribution, or indemnity rights against persons or entities in the name of the suspended corporation. (c) Nothing in this section shall create or limit any obligation upon an insurer to defend a suspended corporation. (Amended by Stats. 1998, Ch. 856, Sec. 2. Effective January 1, 1999.)
  75. 19720.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    It is illegal to handle, obtain, or help others obtain a state-issued income tax refund when the recipient is not entitled to it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19720. (a) Any person who does any of the following is liable for a penalty of not more than five thousand dollars ($5,000): (1) Utters, passes, or negotiates a state-issued income tax refund warrant generated as a result of the filing of a return knowing that the recipient is not entitled to the refund. (2) Procures a state-issued income tax refund, in any form, generated as a result of the filing of a return knowing that the recipient is not entitled to the refund. (3) Aids, abets, advises, encourages, or counsels any individual to utter, pass, or negotiate a state-issued income tax refund warrant, or to procure a state-issued income tax refund, in any form, generated as a result of the filing of a return, knowing that the recipient is not entitled to a refund. (b) The fact that an individual’s name is endorsed to a state-issued refund warrant shall be prima facie evidence for all purposes that the refund warrant was actually signed by him or her. (c) The penalty shall be recovered in the name of the people in any court of competent jurisdiction. Counsel for the Franchise Tax Board may, upon request of the district attorney or other prosecuting attorney, assist the prosecuting attorney in presenting the law or facts to recover the penalty at the trial of a criminal proceeding for violation of this section. (d) The person is also guilty of a misdemeanor and upon conviction shall be punishable by a fine not to exceed ten thousand dollars ($10,000) or by imprisonment not to exceed one year, or both, at the discretion of the court, together with costs of investigation and prosecution. (e) Any individual guilty under this part shall be subject to Section 502.01 of the Penal Code. (Amended by Stats. 2004, Ch. 163, Sec. 1. Effective January 1, 2005.)
  76. 19721.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person who acts with intent to defraud by handling or helping others handle certain state income tax refund warrants or refunds that the recipient is not entitled to can be fined or jailed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19721. (a) Any person who, with intent to defraud, does any of the following is liable for a penalty of not more than ten thousand dollars ($10,000): (1) Willfully utters, passes, or negotiates a state-issued income tax refund warrant generated as a result of the filing of a return knowing that the recipient is not entitled to the refund. (2) Willfully procures a state-issued income tax refund, in any form, generated as a result of the filing of a return knowing that the recipient is not entitled to the refund. (3) Willfully aids, abets, advises, encourages, or counsels any individual to utter, pass, or negotiate a state-issued income tax refund warrant, or to procure a state-issued income tax refund, in any form, generated as a result of the filing of a return, knowing the recipient is not entitled to the refund. (b) The person is also punishable by imprisonment in a county jail not to exceed one year, or in the state prison, or by a fine not to exceed fifty thousand dollars ($50,000), or by both that fine and imprisonment, at the discretion of the court, together with the costs of investigation and prosecution. (c) The fact that an individual’s name is endorsed to a state-issued refund warrant shall be prima facie evidence for all purposes that the refund warrant was actually signed by him or her. (d) The penalty shall be recovered in the name of the people in any court of competent jurisdiction. Counsel for the Franchise Tax Board may, upon request of the district attorney or other prosecuting attorney, assist the prosecuting attorney in presenting the law or facts to recover the penalty at the trial or a criminal proceeding for violation of this section. (e) Any individual guilty under this part shall be subject to Section 502.01 of the Penal Code. (Amended by Stats. 2004, Ch. 163, Sec. 2. Effective January 1, 2005.)
  77. 19722.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may collect certain court-ordered restitution-related amounts, and no refund or credit may be allowed for amounts paid or applied under this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9. Violations [19701 - 19722] ( Chapter 9 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19722. (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the Franchise Tax Board may be collected by the Franchise Tax Board in any manner provided by law for collection of a delinquent income tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes. (2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the Franchise Tax Board. (b) Part 10 (commencing with Section 17001), this part, Part 10.7 (commencing with Section 21001), and Part 11 (commencing with Section 23001) shall apply to amounts collected under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section. (c) Notwithstanding Chapter 6 (commencing with Section 19301), no refund or credit may be allowed for any amounts paid or payments applied under this section. (d) Amounts authorized to be collected pursuant to this section shall accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under Section 19521 from and after the date the amounts are established on the records of the Franchise Tax Board. (e) Amounts authorized to be collected pursuant to this section are not subject to Section 19255. (f) Notwithstanding Section 19204 or Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, any portion of the amounts authorized to be collected under this section that remain unsatisfied may be collected by the recording of a Notice of State Tax Lien. The Franchise Tax Board may record or extend a recorded Notice of State Tax Lien at any time until the amount due, including any accrued interest, is paid in full. (g) The Franchise Tax Board may retain those amounts ordered to be paid by a court of competent jurisdiction by a person or any other entity for the costs of investigation incurred by the Franchise Tax Board. (h) This section shall apply on and after January 1, 2011, to amounts authorized to be collected pursuant to this section that are due and payable to the Franchise Tax Board before, on, or after January 1, 2011. (Added by Stats. 2010, Ch. 359, Sec. 2. (AB 1530) Effective January 1, 2011.)
  78. 19751.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. )

    Verify source ↗

    The Franchise Tax Board must run a voluntary compliance initiative for certain taxpayers and publicize it; it may also take necessary implementation actions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. ) ## 19751. (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), as provided in this article. (b) The voluntary compliance initiative shall be conducted during the period from January 1, 2004, to April 15, 2004, inclusive, pursuant to Section 19754. This initiative shall apply to tax liabilities attributable to the use of abusive tax avoidance transactions for taxable years beginning before January 1, 2003. (c) The Franchise Tax Board shall issue forms and instructions and may take any other actions necessary, including the use of closing agreements, to implement this article. (d) The Franchise Tax Board shall publicize the voluntary compliance initiative so as to maximize public awareness of and participation in the initiative. The Franchise Tax Board shall coordinate to the highest degree possible its publicity efforts and other actions taken in implementing this article. (e) Any correspondence mailed by the Franchise Tax Board to a taxpayer at the taxpayer’s last known address outlining the voluntary compliance initiative under this article constitutes “contact” within the meaning of Treasury Regulation Section 1.6664-2(c)(3), relating to qualified amended returns, and paragraph (3) of the former subdivision (e) of Section 19773 and Section 19777. (Amended (as added by Stats. 2003, Ch. 656) by Stats. 2011, Ch. 14, Sec. 11. (SB 86) Effective March 24, 2011.)
  79. 19752.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. )

    Verify source ↗

    A qualifying taxpayer may choose one of two voluntary compliance options, but not both, and the choice applies to all taxable years covered by the article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. ) ## 19752. Any taxpayer who meets the requirements of Section 19754 may elect the application of either, but not both, of the following: (a) Voluntary compliance without appeal. If this option is elected, then each of the following shall apply: (1) The Franchise Tax Board shall waive or abate all penalties imposed by this part, for all taxable years where the taxpayer elects to participate in the initiative, as a result of the underreporting of tax liabilities attributable to the use of abusive tax avoidance transactions. (2) Except as provided in Section 19753, no criminal action shall be brought against the taxpayer for the taxable years with respect to issues for which the taxpayer voluntarily complies under this article. (3) No penalty may be waived or abated under this article if the penalty imposed is attributable to an assessment of taxes that became final prior to December 31, 2003. (4) Notwithstanding Chapter 6 (commencing with Section 19301) of this part, the taxpayer may not file a claim for refund for the amounts paid in connection with abusive tax avoidance transactions under this article. (b) Voluntary compliance with appeal. If this option is elected, then each of the following shall apply: (1) The Franchise Tax Board shall waive or abate all penalties, except the accuracy related penalty under Section 19164 (as in effect immediately before enactment of the act adding this section), imposed by this part, for each of the taxable years for which the taxpayer elects to participate in the initiative, that are owed as a result of the underreporting of tax liabilities attributable to the use of abusive tax avoidance transactions. (2) Except as provided in Section 19753, no criminal action may be brought against the taxpayer for each of the taxable years for which the taxpayer voluntarily complies under this section. (3) No penalty may be waived under this article if the penalty imposed is attributable to an assessment of taxes that became due and payable prior to December 31, 2003. (4) The taxpayer may file a claim for refund under Chapter 6 (commencing with Section 19301) of this part. Notwithstanding Section 19331, the taxpayer may not file an appeal to the board until after either of the following: (A) The date the Franchise Tax Board takes action on the claim for refund for the tax year to which this article applies. (B) The later of either of the following dates: (i) The date that is 180 days after the date of a final determination by the Internal Revenue Service with respect to the transaction or transactions to which this article applies. (ii) The date that is four years after the date the claim for refund was filed or one year after full payment of all tax, including penalty and interest was made, whichever date is later. (5) The taxpayer shall be subject to the accuracy related penalty under Section 19164. (A) The penalty may be assessed: (i) When the Franchise Tax Board takes action on the claim for refund. (ii) When a federal determination becomes final for the same issue, in which case the penalty shall be assessed (and may not be abated) if the penalty was assessed at the federal level. (B) In determining the amount of the underpayment of tax, Treasury Regulation Section 1.6664-2(c)(2), as promulgated under Section 6664 of the Internal Revenue Code, relating to qualified amended returns, shall not apply. The amount of the underpayment is the difference between the amount of tax shown on the original return and the correct amount of tax for the taxable year. The underpayment amount shall not be less than the amount of the claim for refund filed by the taxpayer under paragraph (4) that was denied. (C) The penalty is due and payable upon notice and demand pursuant to Section 19049. Only after the taxpayer has paid all amounts due, including the penalty, and the claim is denied in whole or in part, may the taxpayer file an appeal under Chapter 6 (commencing with Section 19301), of this part in conjunction with the appeal filed under paragraph (4). (c) A taxpayer’s election under this section shall be made for all taxable years of the taxpayer governed by this article. A separate election for each taxable year governed by this article is not allowed. (Amended (as added by Stats. 2003, Ch. 656) by Stats. 2011, Ch. 14, Sec. 13. (SB 86) Effective March 24, 2011.)
  80. 19753.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. )

    Verify source ↗

    This section defines “abusive tax avoidance transaction” and limits the article’s application for certain taxpayers with criminal complaints or investigations as of December 31, 2003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. ) ## 19753. (a) This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies: (1) A criminal complaint was filed against the taxpayer in connection with an abusive tax avoidance transaction or transactions. (2) The taxpayer is the subject of a criminal investigation in connection with an abusive tax avoidance transaction or transactions. (b) No refund or credit shall be granted with respect to any penalty paid prior to the time the taxpayer participates in the voluntary compliance initiative authorized by this article. (c) For purposes of this article, an “abusive tax avoidance transaction” means a plan or arrangement devised for the principal purpose of avoiding tax. Abusive tax avoidance transactions include, but are not limited to, “listed transactions” as described in paragraph (4) of subdivision (a) of Section 18407. (Amended (as added by Stats. 2003, Ch. 656) by Stats. 2011, Ch. 14, Sec. 15. (SB 86) Effective March 24, 2011.)
  81. 19754.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. )

    Verify source ↗

    This section lets certain taxpayers use a voluntary compliance program if they were not eligible for the IRS offshore initiative and acted during the stated period; they must file amended returns, pay taxes and interest, and cooperate with Franchise Tax Board inquiries.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 1. Voluntary Compliance Initiative One [19751 - 19754] ( Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9. ) ## 19754. (a) The voluntary compliance initiative described in this article applies to any taxpayer who was not eligible to participate in the Internal Revenue Service’s Offshore Voluntary Compliance Initiative described in Revenue Procedure 2003–11, and during the period from January 1, 2004, to April 15, 2004, does both of the following: (1) Files an amended tax return under this part for each taxable year for which the taxpayer has previously filed a tax return using an abusive tax avoidance transaction to underreport the taxpayer’s tax liability for that taxable year. Each amended return shall report all income from all sources, without regard to the abusive tax avoidance transaction. (2) Except as provided in subdivision (b), pays in full all taxes and interest due. (b) The Franchise Tax Board may enter into an installment payment agreement in lieu of the full payment required under paragraph (2) of subdivision (a). Any installment payment agreement authorized by this subdivision shall include interest on the unpaid amount at the rate prescribed in Section 19521. Failure by the taxpayer to fully comply with the terms of the installment payment agreement shall render the waiver of penalties null and void, and the total amount of tax, interest, and all penalties shall be immediately due and payable. (c) After April 15, 2004, the Franchise Tax Board may issue a deficiency assessment upon an amended return filed pursuant to subdivision (a), impose penalties, or initiate criminal action under this part with respect to the difference between the amount shown on that return and the correct amount of tax. This action shall not invalidate any waivers granted under Section 19752. (d) In addition to any other authority to examine returns, for the purpose of improving state tax administration, the Franchise Tax Board may inquire into the facts and circumstances related to the use of abusive tax avoidance transactions to underreport the tax liabilities for which a taxpayer has participated in the voluntary compliance initiative under this article. Taxpayers shall cooperate fully with inquiries described in this subdivision. Failure by a taxpayer to fully cooperate in an inquiry described in this subdivision shall render the waiver of penalties under this article null and void and the taxpayer may be assessed any penalties that may apply. (Amended (as added by Stats. 2003, Ch. 656) by Stats. 2011, Ch. 14, Sec. 17. (SB 86) Effective March 24, 2011.)
  82. 19755.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions [19755- 19755.] ( Article 2 heading added by Stats. 2011, Ch. 14, Sec. 18. )

    Verify source ↗

    This section sets time limits for mailing a proposed deficiency assessment notice for abusive tax avoidance transactions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions [19755- 19755.] ( Article 2 heading added by Stats. 2011, Ch. 14, Sec. 18. ) ## 19755. (a) (1) Notwithstanding Section 19057, and except as provided in paragraph (2), with respect to proposed deficiency assessments related to an abusive tax avoidance transaction, a notice of a proposed deficiency assessment may be mailed to the taxpayer within eight years after the return was filed, or within the period otherwise provided in Article 3 (commencing with Section 19031) of Chapter 4 of this part, whichever expires later. (2) For notices mailed on or after August 1, 2011, with respect to proposed deficiency assessments related to an abusive tax avoidance transaction, a notice of a proposed deficiency assessment may be mailed to the taxpayer within 12 years after the return was filed, or within the period otherwise provided in Article 3 (commencing with Section 19031) of Chapter 4 of this part, whichever expires later. (b) This section shall apply to any return filed under this part on or after January 1, 2000. Paragraph (2) of subdivision (a) shall apply to taxable years that have not been closed by a statute of limitations, res judicata, or otherwise, as of August 1, 2011. (Amended (as added by Stats. 2003, Ch. 656) by Stats. 2011, Ch. 14, Sec. 20. (SB 86) Effective March 24, 2011.)
  83. 19761.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. )

    Verify source ↗

    The Franchise Tax Board must run and publicize a voluntary compliance initiative for certain taxpayers, and may take necessary steps to implement it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. ) ## 19761. (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), as provided in this article. (b) The voluntary compliance initiative shall be conducted during the period from August 1, 2011, to October 31, 2011, inclusive, pursuant to Section 19764. This initiative shall apply to tax liabilities attributable to the use of abusive tax avoidance transactions and to unreported income from the use of offshore financial arrangements for taxable years beginning before January 1, 2011. (c) The Franchise Tax Board shall issue forms and instructions and may take any other actions necessary, including the use of closing agreements, to implement this article. (d) The Franchise Tax Board shall publicize the voluntary compliance initiative so as to maximize public awareness of and participation in the initiative. The Franchise Tax Board shall coordinate to the highest degree possible its publicity efforts and other actions taken in implementing this article. (e) Any correspondence mailed by the Franchise Tax Board to a taxpayer at the taxpayer’s last known address outlining the voluntary compliance initiative under this article constitutes “contact” within the meaning of Treasury Regulation Section 1.6664-2(c)(3), relating to qualified amended returns, and Sections 19164.5 and 19777. (Added by Stats. 2011, Ch. 14, Sec. 21. (SB 86) Effective March 24, 2011.)
  84. 19762.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. )

    Verify source ↗

    Eligible taxpayers may join the voluntary compliance initiative, and the Franchise Tax Board must waive or abate most penalties tied to the covered tax issues.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. ) ## 19762. (a) Any taxpayer who meets the requirements of Section 19764 may elect to participate in the voluntary compliance initiative under this article. (b) For taxpayers electing to participate in the voluntary compliance initiative under this article, all of the following shall apply: (1) (A) Except as provided in subparagraph (B), the Franchise Tax Board shall waive or abate all penalties imposed by this part, for all taxable years where the taxpayer elects to participate in the initiative, as a result of the unreported tax liabilities attributable to the use of abusive tax avoidance transactions and to unreported income from the use of offshore financial arrangements. (B) The penalties imposed under Section 19138 or 19777.5 may not be waived. (2) Except as provided in Section 19763, no criminal action shall be brought against the taxpayer for the taxable years with respect to issues for which the taxpayer voluntarily complies under this article. (3) No penalty assessed after July 31, 2011, may be waived or abated under this article if the penalty imposed is attributable to an assessment of taxes that became final prior to July 31, 2011. For purposes of this paragraph, assessment of taxes does not include taxes self-assessed on an original or amended return filed before August 1, 2011. (4) Notwithstanding Chapter 6 (commencing with Section 19301) of this part, no refund or credit shall be allowed for amounts paid in connection with abusive tax avoidance transactions or unreported income from the use of offshore financial arrangements under this article. (Added by Stats. 2011, Ch. 14, Sec. 21. (SB 86) Effective March 24, 2011.)
  85. 19763.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. )

    Verify source ↗

    This article does not apply to certain violations if, by July 31, 2011, a criminal complaint had been filed or a criminal investigation was underway for abusive tax avoidance or offshore financial arrangement conduct.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. ) ## 19763. (a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies: (1) A criminal complaint was filed against the taxpayer in connection with an abusive tax avoidance transaction, transactions, or unreported income from the use of an offshore financial arrangement or arrangements. (2) The taxpayer is the subject of a criminal investigation in connection with an abusive tax avoidance transaction, transactions, or unreported income from the use of an offshore financial arrangement or arrangements. (b) No refund or credit shall be allowed with respect to any penalty paid prior to the time the taxpayer participates in the voluntary compliance initiative authorized by this article. (c) For purposes of this article, an “abusive tax avoidance transaction” has the same meaning as in Section 19777, as amended by the act adding this section. (Added by Stats. 2011, Ch. 14, Sec. 21. (SB 86) Effective March 24, 2011.)
  86. 19764.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. )

    Verify source ↗

    This section lets qualifying taxpayers use a voluntary compliance initiative, but they must file amended returns, report all income, and generally pay taxes and interest due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 3. Voluntary Compliance Initiative Two [19761 - 19764] ( Article 3 added by Stats. 2011, Ch. 14, Sec. 21. ) ## 19764. (a) The voluntary compliance initiative described in this article applies to any taxpayer who, during the period from August 1, 2011, to October 31, 2011, makes an election as described in Section 19762 and does both of the following: (1) (A) Files an amended tax return under this part for each taxable year for which the taxpayer has previously filed a tax return using an abusive tax avoidance transaction or an offshore financial arrangement to underreport the taxpayer’s tax liability for that taxable year or failed to include income from the offshore financial arrangement. Each amended return shall report all income from all sources, without regard to the abusive tax avoidance transaction, including all income from offshore financial arrangements. No deduction shall be allowed for transaction costs associated with an abusive tax avoidance transaction or for transaction or other costs associated with unreported income from the use of an offshore financial arrangement. (B) For purposes of this article, an “offshore financial arrangement” means any transaction involving financial arrangements that in any manner rely on the use of offshore payment cards, including credit, debit, or charge cards, issued by banks in foreign jurisdictions or offshore financial arrangements, including arrangements with foreign banks, financial institutions, corporations, partnerships, trusts, or other entities to avoid or evade income or franchise tax. (2) Except as provided in subdivision (b), pays in full all taxes and interest due. (b) The Franchise Tax Board may enter into an installment payment agreement in lieu of the full payment required by paragraph (2) of subdivision (a), but only if final payment under the terms of that installment payment agreement is due and paid no later than June 15, 2012. Any installment payment agreement authorized by this subdivision shall include interest on the unpaid amount at the rate prescribed in Section 19521. Failure by the taxpayer to fully comply with the terms of the installment payment agreement shall render the waiver of penalties null and void, and the total amount of tax, interest, and all penalties shall be immediately due and payable. (c) After October 31, 2011, the Franchise Tax Board may issue a deficiency assessment upon an amended return filed pursuant to subdivision (a), impose penalties, or initiate criminal action under this part with respect to the difference between the amount shown on that return and the correct amount of tax. This action shall not invalidate any waivers granted under Section 19762. (d) In addition to any other authority to examine returns, for the purpose of improving state tax administration, the Franchise Tax Board may inquire into the facts and circumstances related to the use of abusive tax avoidance transactions or offshore financial arrangements to underreport the tax liabilities for which a taxpayer has participated in the voluntary compliance initiative under this article. Taxpayers shall cooperate fully with inquiries described in this subdivision. Failure by a taxpayer to fully cooperate in an inquiry described in this subdivision shall render the waiver of penalties under this article null and void and the taxpayer may be assessed any penalties that may apply. (Added by Stats. 2011, Ch. 14, Sec. 21. (SB 86) Effective March 24, 2011.)
  87. 19772.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. )

    Verify source ↗

    This section applies a federal tax penalty rule to certain reportable transactions, with modified penalty amounts and a $200,000 taxable-income threshold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. ) ## 19772. (a) Section 6707A of the Internal Revenue Code, relating to penalty for failure to include reportable transaction information with a return, shall apply, except as otherwise provided. (b) (1) Section 6707A(b)(1) of the Internal Revenue Code, relating to amount of penalty, is modified by substituting the phrase “or which would have resulted from such transaction if such transaction were respected for state tax purposes” for the phrase “or which would have resulted from such transaction if such transaction were respected for Federal tax purposes.” (2) The penalty amounts in Section 6707A(b)(2)(A) of the Internal Revenue Code are modified by substituting “$30,000 ($15,000” for “$200,000 ($100,000.” (3) The penalty amounts in Section 6707A(b)(2)(B) of the Internal Revenue Code are modified by substituting “$15,000 ($5,000” for “$50,000 ($10,000.” (4) The penalty amounts in Section 6707A(b)(3) of the Internal Revenue Code, relating to minimum penalty, are modified by substituting “$2,500 ($1,250” for “$10,000 ($5,000.” (c) (1) Section 6707A(c)(1) of the Internal Revenue Code, relating to reportable transaction, is modified to include reportable transactions within the meaning of paragraph (3) of subdivision (a) of Section 18407. (2) Section 6707A(c)(2) of the Internal Revenue Code, relating to listed transaction, is modified to include listed transactions within the meaning of paragraph (4) of subdivision (a) of Section 18407. (d) The penalty under this section only applies to taxpayers with taxable income greater than two hundred thousand dollars ($200,000). (e) Section 6707A(e) of the Internal Revenue Code, relating to a penalty reported to the Securities and Exchange Commission, does not apply. (f) Section 6707A(d) of the Internal Revenue Code, relating to authority to rescind penalty, does not apply, and in lieu thereof, the following apply: (1) The Chief Counsel of the Franchise Tax Board may rescind all or any portion of any penalty imposed by this section with respect to any violation if all of the following apply: (A) The violation is with respect to a reportable transaction other than a listed transaction. (B) The person on whom the penalty is imposed has a history of complying with the requirements of this part and Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (C) It is shown that the violation is due to an unintentional mistake of fact. (D) Imposing the penalty would be against equity and good conscience. (E) Rescinding the penalty would promote compliance with the requirements of this part and Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) and effective tax administration. (2) The exercise of authority under paragraph (1) shall be at the sole discretion of the Chief Counsel of the Franchise Tax Board and may not be delegated. (3) Notwithstanding any other law or rule of law, any determination under this subdivision may not be reviewed in any administrative or judicial proceeding. (g) Article 3 (commencing with Section 19031) of Chapter 4, relating to deficiency assessments, does not apply with respect to the assessment or collection of any penalty imposed under this section. (h) The penalty imposed by this section is in addition to any penalty imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part. (i) The amendments made to this section by Section 25 of Chapter 359 of the Statutes of 2015 apply to penalties assessed on or after January 1, 2016. (Amended by Stats. 2016, Ch. 86, Sec. 288. (SB 1171) Effective January 1, 2017.)
  88. 19774.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. )

    Verify source ↗

    This section adds a 40% penalty to a taxpayer’s noneconomic substance transaction understatement, with a 20% rate for the disclosed portion.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. ) ## 19774. (a) If a taxpayer has a noneconomic substance transaction understatement for any taxable year, there shall be added to the tax an amount equal to 40 percent of the amount of that understatement. (b) (1) Subdivision (a) shall be applied by substituting “20 percent” for “40 percent” with respect to the portion of any noneconomic substance transaction understatement with respect to which the relevant facts affecting the tax treatment of the item are adequately disclosed in the return or a statement attached to the return. (2) For taxable years beginning before January 1, 2003, “adequately disclosed” includes the disclosure of the tax shelter identification number on the taxpayer’s return as required by subdivision (c) of Section 18628, as applicable for the year in which the transaction was entered into. (c) For purposes of this section: (1) The term “noneconomic substance transaction understatement” means any amount which would be an understatement under Section 6662A(b) of the Internal Revenue Code, as modified by subdivision (b) of Section 19164.5 if Section 6662A(b) of the Internal Revenue Code were applied by taking into account items attributable to noneconomic substance transactions rather than items to which Section 6662A(b) applies. (2) A “noneconomic substance transaction” includes: (A) The disallowance of any loss, deduction or credit, or addition to income attributable to a determination that the disallowance or addition is attributable to a transaction or arrangement that lacks economic substance including a transaction or arrangement in which an entity is disregarded as lacking economic substance. A transaction shall be treated as lacking economic substance if the taxpayer does not have a valid nontax California business purpose for entering into the transaction. (B) Any disallowance of claimed tax benefits by reason of a transaction lacking economic substance, within the meaning of Section 7701(o) of the Internal Revenue Code, relating to clarification of economic substance doctrine, as added by Section 1409(a) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), except as otherwise provided. (i) For purposes of this subparagraph, the phrase “apart from state income tax effects” shall be substituted for the phrase “apart from Federal income tax effects” in each place it appears in Section 7701(o)(1) of the Internal Revenue Code. (ii) For purposes of this subparagraph, the phrase “any federal or local income tax effect which is related to a state income tax effect shall be treated in the same manner as a state income tax effect” is substituted for the phrase “any State or local income tax effect which is related to a Federal income tax effect shall be treated in the same manner as a Federal income tax effect” in Section 7701(o)(3) of the Internal Revenue Code. (d) (1) If the notice of proposed assessment of additional tax has been sent with respect to a penalty to which this section applies, only the Chief Counsel of the Franchise Tax Board may compromise all or any portion of that penalty. (2) The exercise of authority under paragraph (1) shall be at the sole discretion of the Chief Counsel of the Franchise Tax Board and may not be delegated. (3) Notwithstanding any other law or rule of law, any determination under this subdivision may not be reviewed in any administrative or judicial proceeding. (e) Notwithstanding anything to the contrary in this section, if a penalty has been assessed for federal income tax purposes pursuant to Section 6662(b)(6) of the Internal Revenue Code, as added by Section 1409(b) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), on an underpayment attributable to the disallowance of claimed tax benefits by reason of a transaction lacking economic substance, then a penalty shall be imposed under this section for that portion of an understatement attributable to that transaction, and shall not be abated unless the taxpayer can establish that the imposition of the federal penalty under Section 6662 of the Internal Revenue Code for an underpayment attributable to that transaction was clearly erroneous. (f) The amendments made to this section by the act adding this subdivision shall apply to notices mailed on or after the effective date of the act adding this subdivision. (Amended by Stats. 2011, Ch. 14, Sec. 23. (SB 86) Effective March 24, 2011.)
  89. 19777.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. )

    Verify source ↗

    This section adds a tax penalty when a taxpayer with an abusive tax avoidance transaction is contacted by the Franchise Tax Board and has a related deficiency.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. ) ## 19777. (a) If a taxpayer has been contacted by the Franchise Tax Board regarding an abusive tax avoidance transaction, and has a deficiency attributable to an abusive tax avoidance transaction, there shall be added to the tax an amount equal to 100 percent of the interest payable under Section 19101 for the period beginning on the last date prescribed by law for the payment of that tax, determined without regard to extensions, and ending on the date the notice of proposed assessment is mailed. (b) For purposes of this section, “abusive tax avoidance transaction” means any of the following: (1) A tax shelter as defined in Section 6662(d)(2)(C) of the Internal Revenue Code, relating to reduction not to apply to tax shelters. For purposes of this chapter, Section 6662(d)(2)(C) of the Internal Revenue Code is modified by substituting the phrase “income or franchise tax” for “Federal income tax.” (2) A reportable transaction, as defined in Section 6707A(c)(1) of the Internal Revenue Code, relating to reportable transaction, with respect to which the requirements of Section 6664(d)(3)(A) of the Internal Revenue Code are not met. (3) A listed transaction, as defined in Section 6707A(c)(2) of the Internal Revenue Code, relating to listed transaction. (4) A gross misstatement, within the meaning of Section 6404(g)(2)(D) of the Internal Revenue Code. (5) Any transaction to which Section 19774 applies. (c) The penalty imposed by this section is in addition to any other penalty imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part. (d) (1) If a taxpayer files an amended return reporting an abusive tax avoidance transaction, described in subdivision (b), after the taxpayer is contacted by the Franchise Tax Board regarding that abusive tax avoidance transaction but before a notice of proposed assessment is issued under Section 19033, then the amount of the penalty under this section shall be 50 percent of the interest payable under Section 19101 with respect to the amount of any additional tax reflected in the amended return attributable to that abusive tax avoidance transaction. (2) If a notice of proposed assessment under Section 19033, with respect to an abusive tax avoidance transaction as described in subdivision (a), is issued after the amended return described in paragraph (1) is filed, the penalty imposed pursuant to subdivision (a) shall be applicable to the additional tax reflected in the notice of proposed assessment attributable to that abusive tax avoidance transaction in excess of the additional tax shown on the amended return. (e) The amendments made to this section by Chapter 14 of the Statutes of 2011 shall apply to notices mailed on or after the effective date of that act and to amended returns filed more than 90 days after that effective date with respect to taxable years for which the statute of limitations for mailing a notice of proposed assessment has not expired as of that date. (Amended by Stats. 2022, Ch. 28, Sec. 148. (SB 1380) Effective January 1, 2023.)
  90. 19777.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. )

    Verify source ↗

    A penalty equal to 50% of certain interest is added to tax for taxable years where amnesty could have been requested, with limited refund rights.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. ) ## 19777.5. (a) There shall be added to the tax for each taxable year for which amnesty could have been requested: (1) For amounts that are due and payable on the last day of the amnesty period, an amount equal to 50 percent of the accrued interest payable under Section 19101 for the period beginning on the last date prescribed by law for the payment of that tax (determined without regard to extensions) and ending on the last day of the amnesty period specified in Section 19731. (2) For amounts that become due and payable after the last date of the amnesty period, an amount equal to 50 percent of the interest computed under Section 19101 on any final amount, including final deficiencies and self-assessed amounts, for the period beginning on the last date prescribed by law for the payment of the tax for the year of the deficiency (determined without regard to extensions) and ending on the last day of the amnesty period specified in Section 19731. (3) For purposes of paragraph (2), Sections 19107, 19108, 19110, and 19113 shall apply in determining the amount computed under Section 19101. (b) The penalty imposed by this section is in addition to any other penalty imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part. (c) This section does not apply to any amounts that are treated as paid during the amnesty program period under paragraph (4) of subdivision (a) of Section 19733 or paragraph (1) of subdivision (b) of Section 19733. (d) Article 3 (commencing with Section 19031), (relating to deficiency assessments) shall not apply with respect to the assessment or collection of any penalty imposed by subdivision (a). (e) (1) Notwithstanding Chapter 6 (commencing with Section 19301), a taxpayer may not file a claim for refund or credit for any amounts paid in connection with the penalty imposed in subdivision (a), except as provided in paragraph (2). (2) A taxpayer may file a claim for refund for any amounts paid to satisfy a penalty imposed under subdivision (a) on the grounds that the amount of the penalty was not properly computed by the Franchise Tax Board. (f) Notwithstanding Section 18415, the amendments made to this section by the act adding this subdivision shall apply to penalties imposed under paragraph (2) of subdivision (a) after March 31, 2005. (Amended by Stats. 2005, Ch. 398, Sec. 8. Effective September 29, 2005.)
  91. 19778.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. )

    Verify source ↗

    If an amended return is filed in time and before IRS or Franchise Tax Board contact, the taxpayer must pay interest on certain tax understatements at 150% of the adjusted annual rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 9.5. Tax Shelters [19751 - 19778] ( Chapter 9.5 added by Stats. 2003, Ch. 656, Sec. 13. ) ## ARTICLE 4. Penalties and Interest [19772 - 19778] ( Article 4 heading added by Stats. 2011, Ch. 14, Sec. 22. ) ## 19778. For any amended return filed after April 15, 2004, and before the taxpayer is contacted by the Internal Revenue Service or the Franchise Tax Board regarding a potentially abusive tax shelter, then, for taxable years beginning after December 31, 1998, with respect to any understatement of tax related to using reportable transactions as defined in Section 18407, as added by the act adding this section, the taxpayer is subject to interest as provided under Section 19101 but at a rate of 150 percent of the adjusted annual rate established under Section 19521. (Added by Stats. 2003, Ch. 656, Sec. 13. Effective January 1, 2004.)
  92. 198.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    The Department of Finance must issue guidelines for carrying out this chapter, including a procedure for reviewing claims from an eligible county.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 198. The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance. Notwithstanding Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, these standards shall not be subject to the review and approval of the Office of Administrative Law. (Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)
  93. 198.1.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. )

    Verify source ↗

    An eligible county may adopt an ordinance postponing certain property tax installments, and the state does not reimburse local jurisdictions for that postponement.

    ## 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 6. Earthquake and Fire Disaster Relief [197 - 198.1] ( Chapter 6 added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. ) ## 198.1. Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990, and, notwithstanding any other provision of this chapter, the further postponement of the December 10, 1989, installment of taxes on property on the regular secured roll for the 1988–89 fiscal year until December 10, 1990. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section. (Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 12. Effective November 7, 1989.)
  94. 19801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 10. Res Judicata [19801 - 19802] ( Chapter 10 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    For certain tax-law issues, the Franchise Tax Board, related administrative officers or agencies, and courts are not bound by another state officer’s or agency’s determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 10. Res Judicata [19801 - 19802] ( Chapter 10 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19801. In the determination of any issue of law or fact under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, neither the Franchise Tax Board nor any officer or agency having any administrative duties under this part nor any court is bound by the determination of any other officer or administrative agency of the state. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  95. 19802.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 10. Res Judicata [19801 - 19802] ( Chapter 10 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    In certain refund lawsuits, the Franchise Tax Board may defend only with unpaid liabilities for the same year that are backed by specified tax notices, and a taxpayer does not have to assert certain later federal-audit refund claims in that action.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 10. Res Judicata [19801 - 19802] ( Chapter 10 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19802. (a) In the determination of any case arising under this part, the rule of res judicata is applicable only if the liability involved is for the same year as was involved in another case previously determined. (b) Notwithstanding the holding in Pope Estate Company v. Johnson, 43 Cal. App. 2d 170, in any action filed pursuant to Section 19382 (relating to taxpayer suits for refund), in addition to the defenses or relief sought in the action, the Franchise Tax Board shall assert in defense only those unpaid liabilities of the taxpayer for the same year which are evidenced by any of the following: (1) A final proposed assessment. (2) A notice of tax due. (3) A final notice of action. In addition, any refund claim of a taxpayer for the same year resulting from a federal audit adjustment made subsequent to the filing of the action need not be asserted by the taxpayer in that action. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  96. 19850.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. )

    Verify source ↗

    This section says the act is called the Earned Income Tax Credit Information Act 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 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. ) ## 19850. This act shall be known and may be cited as the Earned Income Tax Credit Information Act. (Added by Stats. 2007, Ch. 606, Sec. 1. Effective January 1, 2008.)
  97. 19851.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. )

    Verify source ↗

    The state must help provide information about the federal and California EITC to working poor persons and families.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. ) ## 19851. The Legislature finds and declares as follows: (a) Congress created the federal earned income tax credit (EITC) in 1975 to offset the adverse effects of the Medicare and social security payroll taxes on working poor families and to encourage low-income workers to seek employment rather than welfare. (b) Due to a relatively low percentage of federal earned income tax credit eligible persons who participate in the federal Earned Income Tax Credit program, hundreds of millions of federal dollars go unclaimed by the working poor in California. (c) In 2015, the State of California authorized a California EITC to amplify the poverty-reducing effects of the federal EITC for the poorest working Californians. (d) In order to alleviate the tax burden on working poor persons and families, to enhance the wages and income of working poor persons and families, to ensure that California taxpayers receive their share of the federal money available in the federal EITC program and other state and federal antipoverty tax credits, to ensure that the poorest working Californians access the additional California EITC, and to inject additional federal money into the California economy, the state shall facilitate the furnishing of information, as permitted by Section 19551.3, to working poor persons and families regarding the availability of the federal and California EITC so that they may claim those credits on their federal and state income tax returns. (e) It is the intent of this act to offer the most cost-effective assistance to eligible taxpayers by taking steps to ensure that eligible Californians claim both the federal and California EITC and other state and federal antipoverty tax credits and are aware of free tax preparation services through the following: (1) Notices provided by their employers. (2) Notices provided by state departments and agencies that serve those who may qualify for the EITC. (Amended by Stats. 2023, Ch. 55, Sec. 8. (SB 131) Effective July 10, 2023.)
  98. 19852.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. )

    Verify source ↗

    This section defines key terms used in the Earned Income Tax Credit Information Act and states when two later amendments apply to notices under Section 19853.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. ) ## 19852. For purposes of this part, the following terms have the following meanings: (a) “Employer” means any California employer who is subject to, and is required to provide, unemployment insurance to their employees, under the Unemployment Insurance Code. (b) “Employee” means any person who is covered by unemployment insurance by their employer, pursuant to the Unemployment Insurance Code. (c) “Federal EITC” means the federal earned income tax credit, as defined in Section 32 of the Internal Revenue Code. (d) “California EITC” means the California earned income tax credit, as defined in Section 17052. (e) “State departments and agencies that serve those who may qualify for Voluntary Income Tax Assistance or state and federal antipoverty tax credits, including the federal and the California EITC” means the following departments and agencies: (1) The State Department of Education with respect to information from the free or reduced-price meal program and National School Lunch Program. (2) The Employment Development Department with respect to information from the California Unemployment Insurance program. (3) The State Department of Health Care Services with respect to information from the Medi-Cal program. (4) The State Department of Social Services with respect to information from the CalFresh and CalWORKs programs. (f) “State and federal antipoverty tax credits” means state and federal tax credits that are designed to alleviate poverty and tax burdens for low-income households. (g) “Voluntary Income Tax Assistance” or “(VITA)” means the free basic income tax return preparation program, for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers. (h) “CalFile” means the Franchise Tax Board’s free, direct, online program for taxpayers to complete and e-file their state personal income tax returns. (i) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5. (j) The amendments made to this section by Section 2 of Chapter 294 of the Statutes of 2016 shall apply to notices required pursuant to Section 19853 furnished on or after January 1, 2017. (k) The amendments made to this section by Section 9 of Chapter 55 of the Statutes of 2023 shall apply to notices required pursuant to Section 19853 furnished on or after January 1, 2024. (Amended by Stats. 2025, Ch. 231, Sec. 72. (SB 711) Effective October 1, 2025.)
  99. 19854.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. )

    Verify source ↗

    A required notice must tell employees and public assistance program recipients about federal and California EITC-related assistance, filing steps, free filing help, and related resources.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850 - 19854] ( Part 10.3 added by Stats. 2007, Ch. 606, Sec. 1. ) ## 19854. (a) The notice required under Section 19853 to be furnished to employees and public assistance program recipients regarding the availability of the federal and the California EITC shall state substantially as follows: Based on your annual earning, you may be eligible for the following assistance: Voluntary Income Tax Assistance (VITA) Program – VITA is a free basic income tax return preparation program, for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers. Federal Earned Income Tax Credit (federal EITC) – The federal EITC is a refundable credit for low-income working individuals and families. The federal EITC will not impact certain public assistance benefits. In addition, federal EITC payments are typically NOT used to determine eligibility for the following: (A) Medicaid. (B) Supplemental Security Income. (C) Supplemental Nutrition Assistance Program. (D) Low-income housing. (E) Temporary Assistance for Needy Families payments. To receive the federal EITC, you must file a federal tax return and fill out the EITC form, which can be found in the Federal Income Tax Return Booklet. For additional information on your eligibility to receive the federal EITC and other federal antipoverty tax credits, visit www.irs.gov. California Earned Income Tax Credit (California EITC) and Young Child Tax Credit (YCTC) – The California EITC and YCTC are refundable credits for low-income working individuals and families. The California EITC and YCTC are similar to the federal EITC and will not impact certain public assistance benefits. Foster Youth Tax Credit (FYTC) – The FYTC is a refundable credit for former and current foster youth between 18 and 25 years of age who were in foster care while 13 years of age or older. The FYTC will not impact certain public assistance benefits. To claim the California EITC, you must file a California Income Tax Return and fill out the California EITC form (Form FTB 3514) and attach it to your tax return. For additional information on the availability of the credit, including eligibility requirements, or form questions, visit www.ftb.ca.gov and enter “CalEITC” in the search box. You may also be eligible to have both your federal and state tax returns prepared and filed for free using VITA services. For additional information on the free tax filing service, and location and hours of operation, visit www.ftb.ca.gov and enter “VITA” in the search box. Additionally, you may be eligible to e-file your California return directly with the Franchise Tax Board for free using CalFile. For additional information on CalFile, visit www.ftb.ca.gov and enter “CalFile” in the search box. (b) The amendments made to this section by Chapter 294 of the Statutes of 2016 apply to notices furnished on or after January 1, 2017. (c) The amendments made to this section by the act adding this subdivision shall apply to notices furnished on or after January 1, 2024. (Amended by Stats. 2023, Ch. 55, Sec. 11. (SB 131) Effective July 10, 2023.)
  100. 19900.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. )

    Verify source ↗

    A qualified entity may elect to pay a 9.3% elective tax on its qualified net income for certain tax years, and the election is irrevocable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. ) ## 19900. (a) (1) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, a qualified entity doing business in this state, as defined in Section 23101, and that is required to file a return under Section 18633, 18633.5, or subdivision (a) of Section 18601, may elect to annually pay an elective tax according to or measured by its qualified net income, defined in paragraph (2), computed at the rate of 9.3 percent for the taxable year for which the election is made. (2) For purposes of this section, the “qualified net income” of a qualified entity means the sum of the pro rata share or distributive share of income, and any guaranteed payments, as described by Section 707(c) of the Internal Revenue Code, relating to guaranteed payments, subject to tax under Part 10 (commencing with Section 17001) for the taxable year of each qualified taxpayer, as defined in Section 17052.10. (b) (1) The elective tax authorized by this part shall be in addition to, and not in place of, any other tax or fee required to be paid under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (2) The elective tax described in this part shall be assessed and collected under Part 10.2 (commencing with Section 18401). (3) Unless the context otherwise requires, the definitions set forth in this part and those in Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001) shall apply. (c) (1) The qualified entity may include in its qualified net income the pro rata share or distributive share of the income of any of its partners, shareholders, or members upon their consent. A partner, shareholder, or member that does not consent does not prevent the qualified entity from making an election to pay the elective tax. (2) All partners, shareholders, and members of the qualified entity shall be bound by the election made under this part for the taxable year. (d) The election shall be irrevocable and shall be made on an original, timely filed return required under Part 10.2 (commencing with Section 18401) for the taxable year of the election in the form and manner as prescribed by the Franchise Tax Board. (e) The amendments made to this section by Section 14 of Chapter 3 of the Statutes of 2022 shall apply for taxable years beginning on or after January 1, 2021, and before January 1, 2026. (Amended by Stats. 2025, Ch. 231, Sec. 73. (SB 711) Effective October 1, 2025. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
  101. 19902.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. )

    Verify source ↗

    This section defines “qualified entity” for this part and excludes certain entities 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 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. ) ## 19902. (a) For purposes of this part, “qualified entity” means an entity that meets both of the following requirements for the taxable year: (1) The entity is taxed as a partnership or “S” corporation. (2) The entity’s partners, shareholders, or members in that taxable year are exclusively corporations, as defined in Section 23038, or taxpayers as defined in Section 17004. (b) “Qualified entity” shall not include any of the following: (1) Publicly traded partnerships, as defined in Section 7704 of the Internal Revenue Code, as it read on January 1, 2021, as modified by Section 17008.5. (2) An entity that is permitted or required to be in a combined reporting group, as defined in paragraph (3) of subdivision (b) of Section 25106.5 of Title 18 of the California Code of Regulations. (c) The amendments made to this section by the act adding this subdivision shall apply for taxable years beginning on or after January 1, 2021, and before January 1, 2026. (Amended by Stats. 2022, Ch. 3, Sec. 15. (SB 113) Effective February 9, 2022. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
  102. 19904.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. )

    Verify source ↗

    This section sets when a qualified entity must pay the elective tax and limits the election if the first required payment is not made.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. ) ## 19904. (a) The elective tax authorized by this part shall be due and payable as follows: (1) For taxable years beginning on or after January 1, 2021, and before January 1, 2022, on or before the due date of the original return that the qualified entity is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return, for the taxable year of the election made pursuant to Section 19900. (2) For each taxable year beginning on or after January 1, 2022, and before January 1, 2026, as follows: (A) On or before June 15th during the taxable year of the election, an amount equal to, or greater than, either 50 percent of the elective tax paid the prior taxable year or one thousand dollars ($1,000), whichever is greater. (B) On or before the due date of the original return that the qualified entity is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return for the taxable year of the election made pursuant to Section 19900, an amount equal to the amount of the elective tax under subdivision (a) of Section 19900, less the payment made on or before June 15th of the taxable year pursuant to subparagraph (A). (b) For each taxable year beginning on or after January 1, 2022, and before January 1, 2026, if no payment is made as required in subparagraph (A) of paragraph (2) of subdivision (a) in the form and manner as prescribed by the Franchise Tax Board, the qualified entity may not make the election under Section 19900 for that taxable year. (c) This part shall not change any filing requirements under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001). (d) (1) The Franchise Tax Board may adopt regulations that are necessary or appropriate to implement this part. (2) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this part. (Amended by Stats. 2022, Ch. 705, Sec. 2. (SB 851) Effective September 28, 2022. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
  103. 19906.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. )

    Verify source ↗

    This part sunsets on December 1, 2026 and is repealed on that date, unless subdivision (b) applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. ) ## 19906. (a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed. (b) If before December 1, 2026, Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, as it read on January 1, 2021, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code, as it read on January 1, 2021, is repealed, and shall be repealed December 1 of that taxable year. (Added by Stats. 2021, Ch. 82, Sec. 15. (AB 150) Effective July 16, 2021. Repealed on or before December 1, 2026, by its own provisions. Note: Repeal affects Part 10.4, comprising sections 19900 to 19907.)
  104. 19907.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. )

    Verify source ↗

    This section defines certain “Internal Revenue Code” terms to mean Title 26 of the U.S. Code, unless another meaning is specifically provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4. Small Business Relief Act [19900 - 19907] ( Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15. ) ## 19907. Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5. (Added by Stats. 2025, Ch. 231, Sec. 74. (SB 711) Effective October 1, 2025. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.)
  105. 19910.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. )

    Verify source ↗

    A qualified entity may elect to pay an annual elective tax at 9.3% of qualified net income for certain taxable years.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. ) ## 19910. (a) (1) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, a qualified entity doing business in this state, as defined in Section 23101, and that is required to file a return under Section 18633, 18633.5, or subdivision (a) of Section 18601, may elect to annually pay an elective tax according to or measured by its qualified net income, defined in paragraph (2), computed at the rate of 9.3 percent for the taxable year for which the election is made. (2) For purposes of this section, the “qualified net income” of a qualified entity means the sum of the pro rata share or distributive share of income, and any guaranteed payments, as described by Section 707(c) of the Internal Revenue Code, relating to guaranteed payments, subject to tax under Part 10 (commencing with Section 17001) for the taxable year of each qualified taxpayer, as defined in Section 17052.11. (b) (1) The elective tax authorized by this part shall be in addition to, and not in place of, any other tax or fee required to be paid under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (2) The elective tax described in this part shall be assessed and collected under Part 10.2 (commencing with Section 18401). (3) Unless the context otherwise requires, the definitions set forth in this part and those in Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001) shall apply. (c) (1) The qualified entity may include in its qualified net income the pro rata share or distributive share of the income of any of its partners, shareholders, or members upon their consent. A partner, shareholder, or member that does not consent does not prevent the qualified entity from making an election to pay the elective tax. (2) All partners, shareholders, and members of the qualified entity shall be bound by the election made under this part for the taxable year. (d) The election shall be irrevocable and shall be made on an original, timely filed return required under Part 10.2 (commencing with Section 18401) for the taxable year of the election in the form and manner as prescribed by the Franchise Tax Board. (Added by Stats. 2025, Ch. 17, Sec. 17. (SB 132) Effective June 27, 2025. Conditionally operative pursuant to Section 19916. Conditionally repealed pursuant to Section 19916.)
  106. 19912.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. )

    Verify source ↗

    This section defines when an entity is a “qualified entity” and excludes certain entities 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 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. ) ## 19912. (a) For purposes of this part, “qualified entity” means an entity that meets both of the following requirements for the taxable year: (1) The entity is taxed as a partnership or “S” corporation. (2) The entity’s partners, shareholders, or members in that taxable year are exclusively corporations, as defined in Section 23038, or taxpayers as defined in Section 17004. (b) “Qualified entity” shall not include any of the following: (1) Publicly traded partnerships, as defined in Section 7704 of the Internal Revenue Code, as it read on January 1, 2021, as modified by Section 17008.5. (2) An entity that is permitted or required to be in a combined reporting group, as defined in paragraph (3) of subdivision (b) of Section 25106.5 of Title 18 of the California Code of Regulations. (Added by Stats. 2025, Ch. 17, Sec. 17. (SB 132) Effective June 27, 2025. Conditionally operative pursuant to Section 19916. Conditionally repealed pursuant to Section 19916.)
  107. 19914.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. )

    Verify source ↗

    This section sets two payment deadlines for the elective tax, lets a qualified entity still make the election if a required payment is missed or short, and lets the Franchise Tax Board prescribe payment form and adopt implementing regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. ) ## 19914. (a) The elective tax authorized by this part shall be due and payable as follows: (1) On or before June 15 during the taxable year of the election, an amount equal to, or greater than, either 50 percent of the elective tax paid the prior taxable year or one thousand dollars ($1,000), whichever is greater. (2) On or before the due date of the original return that the qualified entity is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return for the taxable year of the election made pursuant to Section 19910, an amount equal to the amount of the elective tax under subdivision (a) of Section 19910, less the payment made on or before June 15 of the taxable year pursuant to paragraph (1). (b) Notwithstanding subdivision (a), if no payment is made as required by paragraph (1) or (2) of subdivision (a), or if a payment is made that is less than the amount required by paragraph (1) or (2) of subdivision (a), a qualified entity may make the election under Section 19910 for that taxable year. (c) All payments made pursuant to this section shall be made in the form and manner as prescribed by the Franchise Tax Board. (d) This part shall not change any filing requirements under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001). (e) (1) The Franchise Tax Board may adopt regulations that are necessary or appropriate to implement this part. (2) The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this part. (Added by Stats. 2025, Ch. 17, Sec. 17. (SB 132) Effective June 27, 2025. Conditionally operative pursuant to Section 19916. Conditionally repealed pursuant to Section 19916.)
  108. 19916.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. )

    Verify source ↗

    This section makes the part operative only if IRC section 164(b)(6) is extended, and otherwise it sunsets or is repealed on the stated dates.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.4.1. Small Business Relief Act [19910 - 19916] ( Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17. ) ## 19916. (a) This part shall only become operative if the operation of Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, is extended. (b) Except as provided in subdivision (c), this part shall remain in effect only until December 1, 2031, and as of that date is repealed. (c) If before December 1, 2031, Section 164(b)(6) of the Internal Revenue Code, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code is repealed, and this part shall be repealed as of December 1 of that year. (Added by Stats. 2025, Ch. 17, Sec. 17. (SB 132) Effective June 27, 2025. Conditionally repealed by its own provisions. Note: Repeal affects Part 10.4.1, commencing with Section 19910.)
  109. 2.

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

    Verify source ↗

    Code provisions that are substantially the same as existing statutes must be read as restatements and continuations, not as new laws.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 2. The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations, and not as new enactments. (Enacted by Stats. 1939, Ch. 154.)
  110. 20.

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

    Verify source ↗

    This section defines “board” for this code, with different meanings depending on the context, and states that the section becomes operative on July 1, 2017.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 20. (a) Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee Administration. (b) Unless the context requires otherwise, as used in this code or any other code, “board,” with respect to an appeal, means the Office of Tax Appeals if the authority to handle appeals has been transferred from the State Board of Equalization to the Office of Tax Appeals pursuant to Part 9.5 (commencing with Section 15670) of Division 3 of Title 2 of the Government Code. (c) Unless the context requires otherwise, as used in this code or any other code, “board” means the State Board of Equalization where the State Board of Equalization has retained authority pursuant to subdivision (b) or (c) of Section 15600. (d) This section shall become operative on July 1, 2017. (Repealed (in Sec. 14) and added by Stats. 2017, Ch. 16, Sec. 15. (AB 102) Effective June 27, 2017. Section operative July 1, 2017, by its own provisions.)
  111. 20.5.

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

    Verify source ↗

    This section defines certain RTC terms to refer to the California Department of Tax and Fee Administration and its director in specified contexts.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 20.5. (a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body” means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code. (b) Unless the context requires otherwise, as used in this code or any other code, “executive director” or “executive officer of the board” means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code. (Added by Stats. 2017, Ch. 252, Sec. 16. (AB 131) Effective September 16, 2017.)
  112. 201.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property in this state is subject to taxation unless it is exempt under U.S. or state law.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201. All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code. (Enacted by Stats. 1939, Ch. 154.)
  113. 201.1.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property owned by a nonprofit with a transit development board as the sole owner is treated as property owned by the transit development board for this division.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.1. Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be property owned by the transit development board for purposes of this division. To the extent that the property is possessed, or a claim to or right to possession of the property exists, for other than public purposes, the interest shall be deemed a possessory interest as defined in Section 107. It is the intent and purpose of this section to clarify Section 3 of Article XIII of the California Constitution and, therefore, this section does not constitute a change in, but is declaratory of, the existing law. Furthermore, this section shall not be construed to exempt, from ad valorem property taxation, property of any transit development board located outside of its boundaries. (Amended by Stats. 1981, Ch. 414, Sec. 1.)
  114. 201.2.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A qualifying nonprofit corporation is treated as a county agency for this part, and county-owned property used for the agricultural fair is exempt from taxation. Profit-making organizations and concessionaires are not exempt under this section.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.2. (a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for the conduct of an agricultural fair, shall be deemed to be an agency of the county for purposes of this part and for no other purpose, and county-owned property, including possessory interests in that property, used or possessed by the nonprofit corporation in the conduct of an agricultural fair shall be exempt from taxation under subdivision (b) of Section 3 of Article XIII of the State Constitution. (b) This section shall not be construed to exempt any profit-making organization or concessionaire from any property tax, including a property tax on a possessory interest, for the use of property which is used by a nonprofit corporation for the conduct of a fair. (Amended by Stats. 1991, Ch. 646, Sec. 1.)
  115. 201.3.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Some qualifying property owned through a nonprofit is treated as city-owned property; property outside the city’s boundaries is not exempted from ad valorem property tax by this section.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.3. Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and located in a county of the third class has the sole ownership interest shall be deemed to be property owned by the chartered city. This section shall not be construed to exempt from ad valorem property taxation property of the chartered city located outside of its boundaries. (Added by Stats. 1987, Ch. 1412, Sec. 1. Applicable July 1, 1988, by Sec. 3 of Ch. 1412.)
  116. 201.4.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain qualifying possessory interests and nonprofit-owned property tied to the City of Palm Springs are deemed to be City-owned property; the section also says some outside or nonqualified property is not exempt from ad valorem property taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.4. (a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the boundaries of an Indian reservation and owned by the United States in trust for named Indian allottees, and which is leased to the City of Palm Springs under a master lease a portion of which for purposes of financing is subleased to a nonprofit entity, and subleased by that nonprofit entity to the City of Palm Springs which devotes that property exclusively to convention or related public purposes, shall be deemed to be property owned by the City of Palm Springs. (b) Property which is owned in fee by a nonprofit entity in which the City of Palm Springs has the sole ownership interest, and leased by that nonprofit entity to the City of Palm Springs which devotes that property exclusively to convention or related public purposes, shall be deemed to be property owned by the City of Palm Springs. (c) This section shall not be construed to exempt from ad valorem property taxation any possessory interest in otherwise tax-exempt property not devoted exclusively to convention or related public purposes or any property or possessory interest in property of the City of Palm Springs located outside of its boundaries. (Added by Stats. 1989, Ch. 539, Sec. 1. Effective September 20, 1989.)
  117. 201.5.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Possessory interests in property acquired by or for the Authority are taxable. If the tax amount is lower than what would apply if the participating party owned the facility, the contract or lease must require that party to pay the difference to the tax collector when property tax is paid.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.5. (a) Possessory interests in property acquired by or for the Capital Programs and Climate Financing Authority pursuant to Division 27 (commencing with Section 44500) of the Health and Safety Code, whether in real or personal property, shall be subject to taxation under this code. (b) If the amount determined pursuant to subdivision (a) is less than the amount of tax which would have been imposed if the participating party owned the pollution control facility, the contract or lease between the Capital Programs and Climate Financing Authority and such party shall provide that the difference between the amount of tax paid pursuant to subdivision (a) and the amount determined on the basis of the full cash value of the property shall be paid by such party to the tax collector for the taxing agency at the same time as the property tax is paid. (Amended by Stats. 2025, Ch. 710, Sec. 18. (AB 786) Effective January 1, 2026.)
  118. 201.6.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property devoted to a public purpose and owned by a nonprofit can be treated as Ventura Port District property, but the section does not create an exemption for certain property from ad valorem property tax.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.6. (a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits, and net revenues of which are irrevocably dedicated to the Ventura Port District, shall be deemed to be property that is owned by the Ventura Port District. (b) This section shall not be construed to exempt from ad valorem property taxation, including, but not limited to, any ad valorem property tax levied with respect to a possessory interest, either of the following: (1) Any property owned by a profit-making organization or concessionaire. (2) Any property of the Ventura Port District that is located outside of the boundaries of that district. (Added by Stats. 1996, Ch. 1087, Sec. 16. Effective January 1, 1997.)
  119. 201.7.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A qualified nonprofit organization that meets the agreement condition is treated as an agent of the state for this division, and qualifying state-owned property used or possessed by it is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 201.7. A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section 5080.42 of the Public Resources Code for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be deemed to be an agent of the state for purposes of this division and for no other purpose, and any state-owned property, including possessory interests in that property, used or possessed by the qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be exempt from taxation under subdivision (a) of Section 3 of Article XIII of the California Constitution. (Amended by Stats. 2014, Ch. 134, Sec. 3. (SB 1464) Effective January 1, 2015.)
  120. 202.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section exempts listed categories of property from property tax, but taxes certain bookstore property tied to unrelated business taxable income and requires a nonprofit organization to file IRS return copies with the assessor after such income is generated.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 202. (a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as otherwise provided in subdivision (a) of Section 11 thereof: (1) Growing crops. (2) Property used for free public libraries and free museums. (3) Property used exclusively for public schools, community colleges, state colleges, and state universities, including the University of California. (4) Property belonging to this state, a county, or a city. Property belonging to the State Compensation Insurance Fund is not property belonging to this state. (b) (1) The exemption described in paragraph (3) of subdivision (a) shall apply to off-campus facilities owned or leased by an apprenticeship program sponsor, if such facilities are used exclusively by the public schools for classes of related and supplemental instruction for apprentices or trainees which are conducted by the public schools under Chapter 4 (commencing with Section 3070) of Division 3 of the Labor Code. (2) The exemption described in paragraph (3) of subdivision (a) shall apply to an interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts. (c) Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is: (1) Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with such an educational institution, and (2) Is primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income. This tax shall be determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of such bookstore property on which a property tax can be levied. At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organization’s most recent tax return filed with the Internal Revenue Service. (Amended by Stats. 2017, Ch. 717, Sec. 3. (AB 1157) Effective January 1, 2018.)
  121. 202.2.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The lessee benefits from certain property tax reductions on qualifying leased property, and may be able to get a rent reduction, refund, or file a refund claim depending on whether the lessor claims the exemption.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 202.2. Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively for public schools, community colleges, state colleges, or state universities, including the University of California, or leased property used exclusively for educational purposes by a nonprofit institution of higher education and granted the exemption set forth in subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution shall inure to the benefit of the lessee institution. If the lessor claims the exemption and if the lease or rental agreement does not specifically provide that the exemption contained in subdivision (d) or (e) of Section 3 of Article XIII is taken into account in fixing the terms of the agreement, the lessee shall receive a reduction in rental payments or a refund thereof, if already paid, in an amount equal to the reduction in taxes. If the lessor does not claim the exemption on property eligible for the exemption contained in subdivision (d) or (e) of Section 3 of Article XIII, the lessee may file a claim for refund under Section 5096 with respect to taxes paid by the lessor on the property. For purposes of Sections 5097 and 5140, the lessee shall be deemed to be the person who paid the tax, and the refund shall be made directly to the lessee. Notwithstanding the provisions of paragraph (1) of subdivision (a) of Section 270, the full amount of tax paid by the lessor shall be refunded to the lessee. Any refund granted pursuant to this part shall not be considered a reduction in the sales price or gross receipts from the rental of the property for purposes of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251). (Amended by Stats. 1980, Ch. 676, Sec. 283.)
  122. 202.5.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain personal property used exclusively for authorized educational activities is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 202.5. Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Education has entered into a lease or contract for the performance of such activities, is deemed property used exclusively for public schools and shall be exempt from taxation. It is hereby declared that this section is not a change in the present law but is a declaration of preexisting law. (Amended by Stats. 1981, Ch. 261, Sec. 11.2.)
  123. 202.6.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain personal property used for specified student body organization activities is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 202.6. Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division 4 of, or Article 4 (commencing with Section 76060) of Chapter 1 of Part 47 of Division 7 of the Education Code by a student body organization acting pursuant to those provisions, is deemed property used exclusively for public schools and shall be exempt from taxation. (Amended by Stats. 1981, Ch. 261, Sec. 11.3.)
  124. 202.7.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain personal property used by UC student governments and qualifying nonprofit student bookstores is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 202.7. Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with the University of California is, for purposes of this section, deemed property belonging to this state and shall be exempt from taxation. (Amended by Stats. 1974, Ch. 759.)
  125. 203.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines the college exemption and says when certain bookstore property can be taxed, with a filing duty for nonprofits after unrelated business income is generated.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 203. (a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An educational institution of collegiate grade is an institution incorporated as a college or seminary of learning that requires for regular admission the completion of a four-year high school course or its equivalent, and confers upon its graduates at least one academic or professional degree, based on a course of at least one year in flight test technology or flight test science, for which the master’s degree program has been approved by the California Council for Private Postsecondary and Vocational Education or the Bureau for Private Postsecondary and Vocational Education, on a course of at least two years in liberal arts and sciences, or on a course of at least three years in professional studies, such as law, theology, education, medicine, dentistry, engineering, veterinary medicine, pharmacy, architecture, fine arts, commerce, or journalism. (c) An educational institution of collegiate grade is not conducted for profit when it is conducted exclusively for scientific or educational purposes and no part of its net income inures to the benefit of any private person. (d) Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is both of the following: (1) Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution of collegiate grade. (2) Primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income. This tax shall be determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of the bookstore property on which a property tax can be levied. At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organization’s most recent tax return filed with the Internal Revenue Service. (Amended by Stats. 1998, Ch. 562, Sec. 1. Effective September 18, 1998.)
  126. 203.1.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Personal property used or owned by a qualifying nonprofit student bookstore is treated as educational-institution property and is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 203.1. Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation. (Added by Stats. 1979, Ch. 588.)
  127. 203.5.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain property is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 203.5. Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library and Art Gallery, or their successors, shall be exempt from taxation as provided in subdivision (c) of Section 4 of Article XIII of the Constitution. (Added by Stats. 1974, Ch. 311.)
  128. 204.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The cemetery exemption is determined by the Constitution’s specified rule.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 204. The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)
  129. 205.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section says the veterans’ exemption is whatever is specified in the listed constitutional subdivisions, and it identifies which wars and campaigns count for those subdivisions.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 205. The veterans’ exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are wars under subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution: (a) Revolutionary War, April 19, 1775–January 14, 1784. (b) Second War With England, June 18, 1812–February 17, 1815. (c) Black Hawk War, April 6, 1832–August 2, 1832. (d) War With Mexico, April 24, 1846–May 30, 1848. (e) Civil War, April 18, 1861–August 20, 1866. (f) War With Spain, April 21, 1898–April 11, 1899. (g) War in Philippines, April 11, 1899–July 4, 1902. (h) Chinese Relief Expedition, June 20, 1900–May 15, 1901. (i) Campaign against the Rogue River, Yakima, Nez Percé, and Snake Indians in Oregon and Washington, 1855–1856. (j) Campaign against the Indians in southern Oregon and Idaho and northern California and Nevada, 1865–1868. (k) Campaign against the Cheyennes, Arapahoes, Kiowas, and Comanches in Kansas, Colorado, and Indian Territory, 1867–1869. (l) Modoc War, 1872–1873. (m) Campaign against the Apaches in Arizona, 1873. (n) Campaign against the Kiowas, Comanches, and Cheyennes in Kansas, Colorado, Texas, Indian Territory, and New Mexico, 1874–1875. (o) Campaign against the Northern Cheyennes and Sioux, 1876–1877. (p) Nez Percé War, 1877. (q) Bannock War, 1878. (r) Campaign against the Northern Cheyennes, 1878–1879. (s) Campaign against the Ute Indians in Colorado and Utah, September, 1879–November, 1880. (t) Campaign against the Apache Indians in Arizona, 1885–1886. (u) Campaign against the Sioux Indians in South Dakota, November, 1890–January, 1891. (v) War With Germany-Austria, April 6, 1917–November 11, 1918. (w) Campaign against the Apache Indians in Arizona, 1895–1896. (x) World War II, December 7, 1941, to January 1, 1947. (y) Campaign against the North Koreans and Chinese Communists in Korea, June 27, 1950, to January 31, 1955. (z) Campaign against the Viet Cong and North Vietnamese Communists in South Vietnam, August 5, 1964, to May 8, 1975. The following are campaigns under subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution: (a) First Nicaraguan campaign. (b) Second Nicaraguan campaign. (c) Yangtze River campaign in China. (d) All other campaigns for service in which a medal has been issued by the Congress of the United States. (Amended by Stats. 1976, Ch. 1092.)
  130. 205.1.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the assessment ratio rises from 25% to 100%, the exemption amount and related assessed-value calculations are adjusted to keep the same proportionate exemption value.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 205.1. Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To further carry out the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution, if the assessment ratio is increased from 25 percent to 100 percent the amount of assessed value subject to the exemption shall be increased from one thousand dollars ($1,000) to four thousand dollars ($4,000) in order to maintain the same proportionate value of the exemption. Whenever assessed value is used to determine eligibility for such exemption based on the limitations on the value of property owned, 25 percent of the assessed value shall be used when the assessment ratio is increased to 100 percent to maintain the same proportionate values of such property and such limitations. (Amended by Stats. 1979, Ch. 1161.)
  131. 205.5.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Qualified veterans can exempt part of their principal home value from property tax, with a higher amount for lower household income; similar rules apply to certain unmarried surviving spouses.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 205.5. (a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, is exempted from taxation on that part of the full value of the residence that does not exceed one hundred thousand dollars ($100,000), as adjusted for the relevant assessment year as provided in subdivision (i), if the veteran is blind in both eyes, has lost the use of two or more limbs, or if the veteran is totally disabled as a result of injury or disease incurred in military service. The one-hundred-thousand-dollar ($100,000) exemption shall be one hundred fifty thousand dollars ($150,000), as adjusted for the relevant assessment year as provided in subdivision (i), in the case of an eligible veteran whose household income does not exceed the amount of forty thousand dollars ($40,000), as adjusted for the relevant assessment year as provided in subdivision (h). (b) (1) For purposes of this section, “veteran” means either of the following: (A) A person who is serving in or has served in and has been discharged under other than dishonorable conditions from service in the United States Army, Navy, Air Force, Marine Corps, Space Force, or Coast Guard, and served either in time of war or in time of peace in a campaign or expedition for which a medal has been issued by Congress, or in time of peace and because of a service-connected disability was released from active duty, and who has been determined by the United States Department of Veterans Affairs to be eligible for federal veterans’ health and medical benefits. (B) Any person who would qualify as a veteran pursuant to subparagraph (A) except that they have, as a result of a service-connected injury or disease, died while on active duty in military service. The United States Department of Veterans Affairs shall determine whether an injury or disease is service connected. (2) For purposes of this section, property is deemed to be the principal place of residence of a veteran, disabled as described in subdivision (a), if either of the following applies: (A) The veteran is confined to a hospital or other care facility, if that property would be that veteran’s principal place of residence were it not for their confinement to a hospital or other care facility, provided that the residence is not rented or leased to a third party. For purposes of this subparagraph, a family member who resides at the residence is not a third party. (B) A dwelling on the property was completely destroyed in a disaster for which the Governor proclaimed a state of emergency and all of the following apply: (i) The property qualified as the veteran’s principal place of residence prior to the commencement date of the disaster. (ii) The property has not changed ownership since the commencement date of the disaster. (iii) The veteran intends to reconstruct a dwelling on the property and occupy the dwelling as their principal place of residence when it is possible to do so. (iv) In the case of an eligible veteran receiving an increased exemption amount based on household income, as described in subdivision (a), the veteran continues to comply with any applicable annual filing requirement. (c) (1) Property that is owned by, and that constitutes the principal place of residence of, the unmarried surviving spouse of a deceased veteran is exempt from taxation on that part of the full value of the residence that does not exceed one hundred thousand dollars ($100,000), as adjusted for the relevant assessment year as provided in subdivision (i), in the case of a veteran who was blind in both eyes, had lost the use of two or more limbs, or was totally disabled provided that either of the following conditions is met: (A) The deceased veteran during their lifetime qualified for the exemption pursuant to subdivision (a), or would have qualified for the exemption under the laws effective on January 1, 1977, except that the veteran died prior to January 1, 1977. (B) The veteran died from a disease that was service connected as determined by the United States Department of Veterans Affairs. The one-hundred-thousand-dollar ($100,000) exemption shall be one hundred fifty thousand dollars ($150,000), as adjusted for the relevant assessment year as provided in subdivision (i), in the case of an eligible unmarried surviving spouse whose household income does not exceed the amount of forty thousand dollars ($40,000), as adjusted for the relevant assessment year as provided in subdivision (h). (2) Commencing with the 1994–95 fiscal year, property that is owned by, and that constitutes the principal place of residence of, the unmarried surviving spouse of a veteran as described in subparagraph (B) of paragraph (1) of subdivision (b) is exempt from taxation on that part of the full value of the residence that does not exceed one hundred thousand dollars ($100,000), as adjusted for the relevant assessment year as provided in subdivision (h). The one-hundred-thousand-dollar ($100,000) exemption shall be one hundred fifty thousand dollars ($150,000), as adjusted for the relevant assessment year as provided in subdivision (i), in the case of an eligible unmarried surviving spouse whose household income does not exceed the amount of forty thousand dollars ($40,000), as adjusted for the relevant assessment year as provided in subdivision (h). (3) Beginning with the 2012–13 fiscal year and for each fiscal year thereafter, property is deemed to be the principal place of residence of the unmarried surviving spouse of a deceased veteran, who is confined to a hospital or other care facility, if that property would be the unmarried surviving spouse’s principal place of residence were it not for their confinement to a hospital or other care facility, provided that the residence is not rented or leased to a third party. For purposes of this paragraph, a family member who resides at the residence is not a third party. (d) As used in this section, “property that is owned by a veteran” or “property that is owned by the veteran’s unmarried surviving spouse” includes all of the following: (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. (5) So much of the property of a corporation as constitutes the principal place of residence of a veteran or a veteran’s unmarried surviving spouse when the veteran, or the veteran’s spouse, or the veteran’s unmarried surviving spouse is a shareholder of the corporation and the rights of shareholding entitle one to the possession of property, legal title to which is owned by the corporation. The exemption provided by this paragraph shall be shown on the local roll and shall reduce the full value of the corporate property. Notwithstanding any law or articles of incorporation or bylaws of a corporation described in this paragraph, any reduction of property taxes paid by the corporation shall reflect an equal reduction in any charges by the corporation to the person who, by reason of qualifying for the exemption, made possible the reduction for the corporation. (e) For purposes of this section, being blind in both eyes means having a visual acuity of 5/200 or less, or concentric contraction of the visual field to 5 degrees 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 being totally disabled means that the United States Department of Veterans Affairs or the military service from which the 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. (f) (1) The county assessor shall accept an electronically generated letter of service-connected disability in lieu of an original letter of service-connected disability, at the discretion of the claimant, for purposes of verifying eligibility for an exemption pursuant to this section. (2) For purposes of this subdivision, “letter of service-connected disability” means a letter from the United States Department of Veterans Affairs that provides a benefit summary of the claimant’s service-connected disability for purposes of claiming disabled veterans’ exemptions. (g) An exemption granted to a claimant pursuant to this section shall be in lieu of the veteran’s exemption provided by subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the California Constitution and any other real property tax exemption to which the claimant may be entitled. Other real property tax exemptions shall not be granted to any other person with respect to the same residence for which an exemption has been granted pursuant to this section. However, if two or more veterans qualified pursuant to this section coown a property in which they reside, each is entitled to the exemption to the extent of their interest. (h) Commencing on January 1, 2002, and for each assessment year thereafter, the household income limit shall be compounded annually by an inflation factor that is the annual percentage change, measured from February to February of the two previous assessment years, rounded to the nearest one-thousandth of 1 percent, in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations. (i) Commencing on January 1, 2006, and for each assessment year thereafter, the exemption amounts set forth in subdivisions (a) and (c) shall be compounded annually by an inflation factor that is the annual percentage change, measured from February to February of the two previous assessment years, rounded to the nearest one-thousandth of 1 percent, in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations. (j) The amendments made to this section by Chapter 871 of the Statutes of 2016 shall apply for property tax lien dates for the 2017–18 fiscal year and for each fiscal year thereafter. (k) The county assessor may provide written or electronic determination of preliminary eligibility for an exemption under this section. (Amended by Stats. 2025, Ch. 549, Sec. 3. (SB 663) Effective October 10, 2025.)
  132. 205.6.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    County assessors may provide disabled veterans’ property tax exemption information to the board on written request, and the board may specify what details and format are included.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 205.6. In order to prevent duplications of the disabled veterans’ property tax exemption within the state and improper overlapping with other benefits provided by law, county assessors may supply information from disabled veterans’ property tax exemption claims and county records as is specified by written request of the board necessary to fully identify all disabled veterans’ property tax exemption claims allowed by the assessors. The board may specify that the information include all or a part of the names and social security numbers of claimants and spouses and the identity and location of the dwelling to which the exemption applies. The information may be required in the form of data-processing media or other media and in such format as is compatible with the recordkeeping processes of the counties and the auditing procedures of the state. (Added by Stats. 2009, Ch. 204, Sec. 3. (SB 822) Effective January 1, 2010.)
  133. 2050.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

    Verify source ↗

    When a law or local rule refers to the “last equalized county assessment roll,” it means the latest or current county assessment roll, and it must be identified under the rules in this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2050. Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on such roll, the State Constitution, any law, any charter of a city or a county, or any ordinance, resolution, order or regulation of any city, county or other public corporation makes reference to the “last equalized county assessment roll” in those words or in similar words, or in any words intended to refer to the latest or current assessment roll of the county, such roll (hereinafter referred to as the “last equalized roll”) shall be ascertained in accordance with the rules provided in this chapter. (Added by Stats. 1965, Ch. 219.)
  134. 20501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This chapter is known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20501. This chapter shall be known and may be cited as the “Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law.” (Amended by Stats. 1978, Ch. 43.)
  135. 20502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    The chapter’s definitions 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 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20502. Unless the context otherwise requires, the definitions given in this chapter shall govern construction of this part. (Added by Stats. 1977, Ch. 1242.)
  136. 20503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “income” for this chapter and adds several specific cash items and amounts to adjusted gross income.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20503. (a) “Income” means adjusted gross income as defined in Section 17072 plus all of the following cash items: (1) Public assistance and relief. (2) Nontaxable amount of pensions and annuities. (3) Social security benefits (except Medicare). (4) Railroad retirement benefits. (5) Unemployment insurance payments. (6) Veterans’ benefits. (7) Exempt interest received from any source. (8) Gifts and inheritances in excess of three hundred dollars ($300), other than transfers between members of the household. Gifts and inheritances include noncash items. (9) Amounts contributed on behalf of the contributor to a tax-sheltered retirement plan or deferred compensation plan. (10) Temporary workers’ compensation payments. (11) Sick leave payments. (12) Nontaxable military compensation as defined in Section 112 of the Internal Revenue Code. (13) Nontaxable scholarship and fellowship grants as defined in Section 117 of the Internal Revenue Code. (14) Nontaxable gain from the sale of a residence as defined in Section 121 of the Internal Revenue Code. (15) Life insurance proceeds to the extent that the proceeds exceed the expenses incurred for the last illness and funeral of the deceased spouse of the claimant. “Expenses incurred for the last illness” includes unreimbursed expenses paid or incurred during the income calendar year and any expenses paid or incurred thereafter up until the date the claim is filed. For purposes of this paragraph, funeral expenses shall not exceed five thousand dollars ($5,000). (16) If an alternative minimum tax is required to be paid pursuant to Chapter 2.1 (commencing with Section 17062) of Part 10, the amount of alternative minimum taxable income (whether or not cash) in excess of the regular taxable income. (17) Annual winnings from the California Lottery in excess of six hundred dollars ($600) for the current year. (b) For purposes of this chapter, total income shall be determined for the calendar year (or approved fiscal year ending within that calendar year) which ends within the fiscal year for which assistance is claimed. (c) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640), all losses and nonexpenses shall be converted to zero for the purpose of determining whether the homeowner meets the Property Tax Postponement requirement. (d) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640), total income shall be determined for the calendar year ending immediately prior to the commencement of the fiscal year for which postponement is claimed. (Amended by Stats. 2018, Ch. 896, Sec. 10. (SB 1130) Effective January 1, 2019.)
  137. 20504.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    “Household income” means all income received by household members, and for a nonresident claimant it also includes the claimant’s income during the year from any source.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20504. “Household income” means all income received by all persons of a household while members of such household. In the case of a nonresident claimant, “household income” also includes all income of the claimant during the year without regard to source. (Added by Stats. 1977, Ch. 1242.)
  138. 20505.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines who counts as a “claimant” for senior citizens property tax assistance and postponement programs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20505. “Claimant” means an individual who: (a) For purposes of this chapter was either (1) 62 years of age or older on the last day of the calendar year or approved fiscal year designated in subdivision (b) or (c) of Section 20503, whichever is applicable, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code on the last day of the calendar year or approved fiscal year designated in subdivision (b) of Section 20503, who was a member of the household, and who was either: (1) the owner and occupier of a residential dwelling on the last day of the year designated in subdivision (b) or (c) of Section 20503, or (2) the renter of a rented residence on or before the last day of the year designated in subdivision (b) of Section 20503. An individual who qualifies as an owner-claimant may not qualify as a renter-claimant for the same year. (b) For purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640) was a member of the household and either an owner-occupant, or a tenant stockholder occupant, or a possessory interestholder occupant, or a manufactured home owner-occupant, as the case may be, of the residential dwelling as to which postponement is claimed on the last day of the year designated in subdivision (d) of Section 20503, and who was (1) 62 years of age or older by December 31 of the fiscal year for which postponement is claimed, or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which postponement is claimed. (Amended by Stats. 2018, Ch. 896, Sec. 11. (SB 1130) Effective January 1, 2019.)
  139. 20506.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “household” differently for owner-claimants and renter-claimants.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20506. In the case of an owner-claimant, “household” includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), whose principal place of residence is the residential dwelling of the claimant. In the case of a renter-claimant, “household” includes the claimant, his or her spouse, and all other persons who reside on the premises, except renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), and owners of the same principal place of residence. (Amended by Stats. 1991, Ch. 472, Sec. 20. Effective October 2, 1991.)
  140. 20507.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    A claimant does not lose eligibility under this part if temporarily confined to a hospital or medical institution for medical reasons, as long as the dwelling was the claimant’s principal residence just before confinement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20507. (a) A claimant shall not lose his or her eligibility for purposes of this part if he or she is temporarily confined to a hospital or medical institution for medical reasons where the residential dwelling was the principal place of residence of the claimant immediately prior to such confinement. (b) For purposes of this section, “medical institution” means a facility operated by, or licensed by, the United States, one of the several states, a political subdivision of a state, the State Department of Health, or exempt from such licensure pursuant to subdivision (c) of Section 1312 of the Health and Safety Code. (Added by Stats. 1977, Ch. 1242.)
  141. 20508.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “residential dwelling” for this part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20508. “Residential dwelling” means a dwelling occupied by the claimant as the principal place of residence, and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, owned by the claimant, the claimant and his spouse, or by the claimant and some other individual, and located in this state. It shall also include a residential unit in a cooperative housing corporation (as defined in Section 216(b) of the Internal Revenue Code) occupied by the owner of shares or a membership interest in such corporation as his or her principal residence, mobilehomes which are assessed as realty for local property tax purposes and the land on which situated, houseboats, and other similar living accommodations, as well as a part of a multidwelling or multipurpose building and a part of the land upon which it is built. It shall also include premises occupied by reason of the claimant’s ownership of a dwelling located on land owned by a nonprofit incorporated association, of which the claimant is a member, when such association requires the claimant to pay a pro rata share of the property taxes levied against the association’s land. It shall also include premises occupied by a claimant wherein he is required by law to pay a property tax by reason of his ownership (including a possessory interest) in the dwelling, the land, or both. It shall also include a dwelling unit which is a mobilehome owned by a claimant, subject to property taxation pursuant to Part 13 (commencing with Section 5800), and located on land which is owned or rented by such claimant. (Owned includes the interest of a vendee in possession under a land sale contract but not the interest of the vendor, the interest of the holder of a life estate interest, but not the interest of a remainderman, and of one or more joint tenants or tenants in common. Except in the case of an unrecorded land sale contract, ownership must be evidenced by a duly recorded document.) (Amended by Stats. 1983, Ch. 488, Sec. 89. Effective July 28, 1983.)
  142. 20508.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    For Section 20508, “residential dwelling” includes floating homes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20508.1. For purposes of Section 20508, “residential dwelling” includes floating homes. (Added by Stats. 1999, Ch. 928, Sec. 1. Effective January 1, 2000.)
  143. 20509.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “rented residence” for the property tax assistance law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20509. “Rented residence” means premises rented and occupied by the claimant as his or her principal place of residence during the calendar year for which assistance is claimed. The term “rented residence” shall not include: (a) Premises which are exempt from property taxation, except those premises on which the owner pays possessory interest taxes, or makes payments in lieu of property taxes which are substantially equivalent to property taxes paid on properties of comparable market value. (b) Premises which are not located in this state. For the purposes of this section, the term “premises” means a house or a dwelling unit used to provide living accommodations in a building or structure and the land incidental thereto, but does not include land only, except in the case where the dwelling unit is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division. “Rented residence” includes a dwelling unit which is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division owned by the claimant and located on land which is owned or rented by such claimant. (Amended by Stats. 1980, Ch. 285, Sec. 11.6. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
  144. 2051.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

    Verify source ↗

    This section defines “the last equalized roll” as the entire assessment roll as defined in Section 109.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2051. The last equalized roll means the entire assessment roll as defined in Section 109. (Added by Stats. 1965, Ch. 219.)
  145. 20510.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    “Rent” is defined as certain payments for occupancy of a residence, and each renter claimant must pay at least $50 per month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20510. “Rent” means amount paid at arms length solely for the right of occupancy of a residence and utility payments required to be paid by the rental agreement. At least fifty dollars ($50) per month must be paid by each renter claimant. (Amended by Stats. 1980, Ch. 426, Sec. 20.)
  146. 20511.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “property tax” for this chapter and limits proration in certain jointly owned residential dwellings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20511. “Property tax” shall mean only those property taxes for the fiscal year in which application for assistance is made pursuant to Section 20541. When a residential dwelling is owned by two or more individuals as joint tenants or tenants in common and one or more of such persons is not a member of the claimant’s household, the term “property tax” shall include only that part of the taxes levied which reflects the ownership of the claimant and other members of the household. The property tax proration required by the preceding sentence shall not apply to the extent of the ownership interest of the claimant and one or more of the following: (a) The claimant’s spouse. (b) The parents, children (natural or adopted), or grandchildren of either the claimant or the claimant’s spouse, or (c) The spouse of any person enumerated in subdivision (b) of this section. (Added by Stats. 1977, Ch. 1242.)
  147. 20512.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “property taxes accrued” and lets the Franchise Tax Board ask for proof in certain housing situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20512. (a) “Property taxes accrued” means current property taxes (exclusive of interest, penalties, principal payments on improvement bonds and charges for service) levied against a claimant’s residential dwelling by any taxing agency (as defined in Section 121) for any fiscal year ending on or after June 30, 1977. If the owner of a dwelling unit which is a mobilehome located on land owned or rented by such owner pursuant to Section 20541 elects to claim assistance under Section 20543, such assistance shall be based on the appropriate percentage of the motor vehicle license fee tax, not including the registration fee, paid with regard to such mobilehome. (b) Whenever a residential dwelling is an integral part of a large unit such as a farm, or a multipurpose or multidwelling building, “property taxes accrued” shall be that percentage of the total property taxes accrued as the value of the residential dwelling is of the total value. (c) Where a claimant is purchasing the residential dwelling under an unrecorded contract of sale, the Franchise Tax Board may require a copy of the contract or other evidence to establish such fact. (d) Where the residential dwelling is a dwelling owned by the claimant on land owned by a nonprofit incorporated association, the Franchise Tax Board may require an affidavit under penalty of perjury containing sufficient evidence to establish such fact and that the nonprofit incorporated association requires that the claimant pay a pro rata share of the property tax levied against the association’s land. (e) Where the residential dwelling consists of premises occupied by reason of the claimant’s possessory interest in such premises, the Franchise Tax Board may require an affidavit under penalty of perjury stating that the premises are occupied by reason of ownership of a possessory interest in a dwelling that is otherwise exempt from property taxation. (Amended by Stats. 1979, Ch. 1199.)
  148. 20513.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    If a rented residence is occupied as the claimant’s principal home for less than 12 months in the calendar year, the assistance amount must be prorated under Franchise Tax Board rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20513. When a “rented residence,” as defined in Section 20509, is rented and occupied by the claimant as his principal place of residence for less than 12 months during the calendar year for which assistance is claimed, the amount of assistance as provided in Section 20544 shall be prorated pursuant to rules provided by the Franchise Tax Board. (Added by Stats. 1977, Ch. 1242.)
  149. 20514.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Assistance under this chapter is not allowed if gross household income exceeds $35,251 after certain allowable cash expenditures are deducted.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 1. General Provisions and Definitions [20501 - 20514] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20514. (a) Assistance shall not be allowed under this chapter if gross household income, after allowance for actual cash expenditures that are reasonable, ordinary, and necessary to realize income, exceeds thirty-five thousand two hundred fifty-one dollars ($35,251). (b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each calendar year thereafter, the gross household income figure that applies to assistance provided by the Franchise Tax Board during that period shall be the gross household income figure that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation adjustment factor calculated as follows: (1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year. (2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100. (3) The Franchise Tax Board shall multiply the gross household income figure that applies in the immediately preceding year by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1). (Amended by Stats. 2002, Ch. 374, Sec. 10. Effective January 1, 2003.)
  150. 2052.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

    Verify source ↗

    This section says the local roll and related county assessment materials become the last equalized roll on August 20, and stay that way until the next year’s assessment roll replaces it, subject to this chapter’s exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2052. The local roll as delivered to the auditor pursuant to Section 617, including any changes made by the county board during the month of July, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on August 20, and such rolls together shall continue to be the last equalized roll, except as otherwise provided in this chapter, (a) for the purpose of computing any debt limit for the issuance of bonds of any public entity that is based on a percentage of assessed valuation as shown on the last equalized assessment roll and (b) for all other purposes, until the assessment roll for the following year becomes the last equalized roll in accordance with the provisions of this section. (Amended by Stats. 1983, Ch. 1281, Sec. 20. Effective September 30, 1983.)
  151. 2053.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

    Verify source ↗

    When the board changes the local roll under Sections 1840 and 1841, the changed local roll, the board roll, and the updated estimate become the last equalized roll when the auditor receives notice, except for computing the debt limit in Section 2052.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2053. If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll as so changed, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on the date the auditor receives notice of the action of the board, except for the purpose of computing any debt limit referred to in Section 2052. (Amended by Stats. 1977, Ch. 246.)
  152. 20541.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    A claimant may file a property tax assistance claim with the Franchise Tax Board, subject to chapter limits and the rules in Sections 20543 or 20544.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20541. (a) Subject to the limitations provided in this chapter a claimant may, to the extent provided in Section 20543 or 20544, whichever is applicable, file with the Franchise Tax Board, pursuant to Article 3 (commencing with Section 20561) of this chapter, a claim for assistance from the State of California of a sum equal to a percentage of the property taxes accrued and paid by the claimant on his residential dwelling or a sum equal to the percentage of the applicable statutory property tax equivalent under Section 20544 with respect to a claimant renting his residence. (b) The owner of a dwelling unit which is a mobilehome subject to the license fee imposed by Part 5 (commencing with Section 10701) of this division which is located on land which is owned or rented by such owner may elect to file under subdivision (a) for assistance provided in either Section 20543 or 20544. (Amended by Stats. 1980, Ch. 1252, Sec. 1.)
  153. 20542.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    The Franchise Tax Board must provide property tax assistance to eligible claimants, subject to the section’s limits and filing rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20542. (a) The Franchise Tax Board, pursuant to the provisions of Article 3 (commencing with Section 20561), of this chapter, shall provide assistance to the claimant based on a percentage of the property tax accrued and paid by the claimant on the residential dwelling as provided in Section 20543 or the statutory property tax equivalent pursuant to Section 20544. In case of an owner-claimant, the assistance shall be equal to the applicable percentage of property taxes paid on the full value of the residential dwelling up to, and including, thirty-four thousand dollars ($34,000). No assistance shall be allowed for property taxes paid on that portion of full value of a residential dwelling exceeding thirty-four thousand dollars ($34,000). No assistance shall be provided if the amount of the assistance claim is five dollars ($5) or less. (b) For purposes of allowing assistance provided for by this section: (1) (A) Only one owner-claimant from one household each year shall be entitled to assistance under this chapter. When two or more individuals of a household are able to meet the qualifications for an owner-claimant, they may determine who the owner-claimant shall be. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final. (B) When two or more individuals pay rent for the same premises and each individual meets the qualifications for a renter-claimant, each qualified individual shall be entitled to assistance under this part. For the purposes of this subparagraph, spouses residing in the same premises shall be presumed to be one renter. (2) Except as provided in paragraph (3), the right to file a claim shall be personal to the claimant and shall not survive his or her death; however, when a claimant dies after having filed a timely claim, the amount thereof may be disbursed to the surviving spouse and, if no surviving spouse, to any other member of the household who is a qualified claimant. If there is no surviving spouse or otherwise qualified claimant, the claim shall be disbursed to any other member of the household. In the event two or more individuals qualify for payment as either an otherwise qualified claimant or a member of the household, they may determine which of them will be paid. If they are unable to agree, the matter shall be referred to the Franchise Tax Board and its decision shall be final. (3) If, after January 1 of the property tax fiscal year for which a claim may be filed, a claimant dies without filing a timely claim, a claim on behalf of such claimant may be filed by the surviving spouse within the filing period prescribed in subdivision (a) or (b) of Section 20563. (4) If an individual postponed taxes for any given property tax fiscal year under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), then any claim for assistance under this chapter for the same property tax fiscal year shall be filed by such individual (assuming all other eligibility requirements in this chapter are satisfied) and not an otherwise qualified member of the individual’s household. (Amended by Stats. 2016, Ch. 50, Sec. 112. (SB 1005) Effective January 1, 2017.)
  154. 20543.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section sets how homeowner property tax assistance is calculated based on household income and an annual inflation adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20543. (a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimant’s household income for the period set forth in Section 20503. (2) For claims filed with respect to the 2001 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning his or her residential dwelling shall be eligible based on the following scale: If the total household income (as defined in this part) is not more than: The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance is: $8,812 ........................ 139% 9,400 ........................ 136 9,987 ........................ 133 10,575 ........................ 131 11,163 ........................ 128 11,750 ........................ 125 12,337 ........................ 122 12,925 ........................ 119 13,513 ........................ 116 14,101 ........................ 113 14,688 ........................ 110 15,275 ........................ 106 15,863 ........................ 100 16,451 ........................ 94 17,038 ........................ 88 17,626 ........................ 83 18,213 ........................ 77 18,800 ........................ 71 19,389 ........................ 65 19,976 ........................ 59 20,564 ........................ 54 21,151 ........................ 49 21,738 ........................ 45 22,327 ........................ 41 22,914 ........................ 36 23,500 ........................ 32 24,088 ........................ 29 24,675 ........................ 26 25,263 ........................ 23 25,851 ........................ 20 26,438 ........................ 17 27,908 ........................ 15 29,376 ........................ 12 30,846 ........................ 10 32,314 ........................ 9 33,783 ........................ 7 35,251 ........................ 6 (b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows: (1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year. (2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100. (3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1). (Amended by Stats. 2002, Ch. 664, Sec. 206. Effective January 1, 2003.)
  155. 20544.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section sets the assistance formula for renters, ties it to household income, and requires annual inflation adjustment of the income figures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 2. Computations [20541 - 20544] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20544. (a) (1) The amount of assistance for a claimant renting his or her residence shall be based on the claimant’s household income for the time period set forth in Section 20503. (2) For claims filed with respect to the 2001 calendar year, and each calendar year thereafter, the percentage of assistance for which each claimant renting his or her residence shall be eligible shall be based on the following scale: _____ _____ The percentage of the If the total household The statutory statutory property tax income (as defined in this property tax equivalent used to part) is not more than: equivalent is: provide assistance is: $8,812 ........................ $250 ........................ 139% 9,400 ........................ 250 ........................ 136 9,987 ........................ 250 ........................ 133 10,575 ........................ 250 ........................ 131 11,163 ........................ 250 ........................ 128 11,750 ........................ 250 ........................ 125 12,337 ........................ 250 ........................ 122 12,925 ........................ 250 ........................ 119 13,513 ........................ 250 ........................ 116 14,101 ........................ 250 ........................ 113 14,688 ........................ 250 ........................ 110 15,275 ........................ 250 ........................ 106 15,863 ........................ 250 ........................ 100 16,451 ........................ 250 ........................ 94 17,038 ........................ 250 ........................ 88 17,626 ........................ 250 ........................ 83 18,213 ........................ 250 ........................ 77 18,800 ........................ 250 ........................ 71 19,389 ........................ 250 ........................ 65 19,976 ........................ 250 ........................ 59 20,564 ........................ 250 ........................ 54 21,151 ........................ 250 ........................ 49 21,738 ........................ 250 ........................ 45 22,327 ........................ 250 ........................ 41 22,914 ........................ 250 ........................ 36 23,500 ........................ 250 ........................ 32 24,088 ........................ 250 ........................ 29 24,675 ........................ 250 ........................ 26 25,263 ........................ 250 ........................ 23 25,851 ........................ 250 ........................ 20 26,438 ........................ 250 ........................ 17 27,908 ........................ 250 ........................ 15 29,376 ........................ 250 ........................ 12 30,846 ........................ 250 ........................ 10 32,314 ........................ 250 ........................ 9 33,783 ........................ 250 ........................ 7 35,251 ........................ 250 ........................ 6 (b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows: (1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year. (2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100. (3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1). (Amended (as amended by Stats. 2001, Ch. 156) by Stats. 2001, Ch. 266, Sec. 3. Effective September 10, 2001.)
  156. 2055.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

    Verify source ↗

    If the county board of equalization or an assessment appeals board changes the local roll, the related rolls become the last equalized roll on the third day after final adjournment, except when computing the debt limit in Section 2052.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2055. If the county board of equalization, or an assessment appeals board, as the case may be, makes any changes in the local roll pursuant to Chapter 1 (commencing with Section 1601), and including any other changes in the local roll made pursuant to law, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on the third day after the final adjournment of the county board of equalization or all assessment appeals boards of the county as the case may be, except for the purpose of computing any debt limit referred to in Section 2052. (Amended by Stats. 1977, Ch. 246.)
  157. 2056.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. )

    Verify source ↗

    If an assessor is asked and no value is shown on the roll, the assessor must provide a written estimate of value using current assessment practices.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. The Equalized County Assessment Roll [2050 - 2125] ( Chapter 3 added by Stats. 1965, Ch. 219. ) ## 2056. Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed value of public property or other property exempt from taxation, as such assessed value is shown on the last equalized roll, and no value is shown on the roll for such property, and there is no other applicable provision for determining such assessed value, the assessor shall, upon request, provide in writing an estimate of the value according to his current assessment practices, and such estimate shall be deemed to be the assessed value for such purpose. (Added by Stats. 1965, Ch. 219.)
  158. 20561.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Applicants for assistance must file a claim with the Franchise Tax Board on the board’s form, and the claim must include prescribed information showing eligibility.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. ) ## 20561. (a) Each individual applying for assistance under Article 2 (commencing with Section 20541) of this chapter shall file a claim under penalty of perjury with the Franchise Tax Board on a form supplied by the board. The claim shall include information in the form and manner prescribed by the Franchise Tax Board that establishes that the individual was a claimant (as defined in Section 20505) eligible for assistance under this chapter. (b) If a claimant submits a claim that satisfies the requirements of this section, the Franchise Tax Board shall compute the amount of assistance and authorize payment. The amount of any assistance otherwise payable under this part may be applied by the Franchise Tax Board against any liability due from the claimant (or the claimant’s spouse if a joint return is filed) under any law administered by the Franchise Tax Board. (c) The Franchise Tax Board is authorized to prescribe, by regulation, the information necessary to constitute a valid claim under this section. (Amended by Stats. 2002, Ch. 399, Sec. 1. Effective January 1, 2003.)
  159. 20562.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    The chapter’s prepayment requirement for property taxes may be waived if the taxes were not paid for reasonable cause and the claimant makes a perjury declaration about promptly applying assistance to delinquent property taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. ) ## 20562. For the purposes of this chapter, the requirement that property taxes be paid before assistance can be granted may be waived if the taxes were not paid for reasonable cause and the claimant declares under penalty of perjury that the assistance granted will be promptly applied to pay delinquent property taxes on the residential dwelling to the extent reasonably feasible under the circumstances. (Added by Stats. 1977, Ch. 1242.)
  160. 20563.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Claims for senior citizens property tax assistance must be filed within the stated filing window, with later filing allowed in limited cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. ) ## 20563. (a) The claim on which the assistance is based shall be filed after June 30 of the fiscal year for which assistance is claimed but on or before October 15 of the fiscal year succeeding the fiscal year for which assistance is claimed. The Franchise Tax Board may thereafter accept claims through June 30 of the fiscal year succeeding the fiscal year for which assistance is claimed. (b) The state shall assist the claimant after July 15 and before November 15 of the calendar year in which the claim is filed, except that if the claim is defective, assistance shall be made as promptly as is practicable after the claim has been perfected. (c) A claimant who, because of a medical incapacity, is prevented from filing a timely claim, may file a claim within six months after the end of his or her medical incapacity or three years succeeding the end of the fiscal year for which assistance is claimed, whichever date is earlier. (Amended by Stats. 2003, Ch. 62, Sec. 290. Effective January 1, 2004.)
  161. 20564.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    If a qualifying assistance lien exists, the Controller must use the claimant’s net payment to reduce the lien. If the Franchise Tax Board later finds the assistance was erroneous after a reduction, it must notify the Controller so the lien can be adjusted.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law [20501 - 20564] ( Heading of Chapter 1 amended by Stats. 1978, Ch. 43. ) ## ARTICLE 3. Claims [20561 - 20564] ( Article 3 added by Stats. 1977, Ch. 1242. ) ## 20564. (a) If a lien for the assistance fiscal year has been acquired against the property, or, in the case of a mobilehome, against the certificate of title, of the claimant by reason of the claimant’s use of a certificate of eligibility which was paid pursuant to Chapter 6 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, the net payment otherwise due such claimant shall first be applied by the Controller to reduce the obligation secured by such lien. (b) If a lien has been reduced as provided in subdivision (a) and the Franchise Tax Board subsequently determines that the assistance allowed for such year was erroneous, the Franchise Tax Board shall notify the Controller who will make an appropriate adjustment to the lien. (Amended by Stats. 1983, Ch. 1051, Sec. 17.)
  162. 20581.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This chapter is named the “Senior Citizens and Disabled Citizens Property Tax Postponement Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20581. This chapter shall be known and may be cited as the “Senior Citizens and Disabled Citizens Property Tax Postponement Law.” (Amended by Stats. 1984, Ch. 1578, Sec. 2. Applicable July 1, 1985, pursuant to Sec. 5 of Ch. 1578.)
  163. 20582.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Definitions from Chapter 1 and this article control how this chapter 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 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20582. Unless the context otherwise requires, the definitions given in Chapter 1 (commencing with Section 20501) of this part and in this article shall govern the construction of this chapter. (Added by Stats. 1977, Ch. 1242.)
  164. 20583.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “residential dwelling” and “owned” for this chapter, and sets conditions for when property qualifies or is excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20583. (a) “Residential dwelling” means a dwelling occupied as the principal place of residence of the claimant and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, owned by the claimant, the claimant and spouse, or by the claimant and either another individual eligible for postponement under this chapter or an individual described in subdivision (a), (b), or (c) of Section 20511 and located in this state. It shall include condominiums and manufactured homes that are assessed as realty for local property tax purposes. It also includes part of a multidwelling or multipurpose building and a part of the land upon which it is built. (b) As used in this chapter in reference to ownership interests in residential dwellings, “owned” includes (1) the interest of a vendee in possession under a land sale contract provided that the contract or memorandum thereof is recorded and only from the date of recordation of the contract or memorandum thereof in the office of the county recorder where the residential dwelling is located, (2) the interest of the holder of a life estate provided that the instrument creating the life estate is recorded and only from the date of recordation of the instrument creating the life estate in the office of the county recorder where the residential dwelling is located, but “owned” does not include the interest of the holder of any remainder interest or the holder of a reversionary interest in the residential dwelling, (3) the interest of a joint tenant or a tenant in common in the residential dwelling or the interest of a tenant where title is held in tenancy by the entirety or a community property interest where title is held as community property, and (4) the interest, including the interest of a beneficiary of a special needs trust, in the residential dwelling in which the title is held in trust, as described in subdivision (d) of Section 62, provided that the Controller determines that the state’s interest is adequately protected. (c) For purposes of this chapter, the registered owner of a manufactured home shall be deemed to be the owner of the manufactured home. (d) Except as provided in subdivision (c), and Chapter 3 (commencing with Section 20625), ownership must be evidenced by an instrument duly recorded in the office of the county where the residential dwelling is located. (e) “Residential dwelling” does not include any of the following: (1) Any residential dwelling in which the owners do not have an equity of at least 40 percent of the full value of the property as determined for purposes of property taxation or at least 40 percent of the fair market value as determined by the Controller and where the Controller determines that the state’s interest is adequately protected. The 40-percent equity requirement shall be met each time the claimant or authorized agent files a postponement claim. (2) Any residential dwelling in which the claimant’s interest is held pursuant to a contract of sale or under a life estate, unless the claimant obtains the written consent of the vendor under the contract of sale, or the holder of the reversionary interest upon termination of the life estate, for the postponement of taxes and the creation of a lien on the real property in favor of the state for amounts postponed pursuant to this act. (3) Any residential dwelling on which the claimant does not receive a secured tax bill. (4) Any residential dwelling in which the claimant’s interest is held as a possessory interest, except as provided in Chapter 3.5 (commencing with Section 20640). (Amended by Stats. 2018, Ch. 896, Sec. 12. (SB 1130) Effective January 1, 2019.)
  165. 20584.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    This section defines “property taxes” for this part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20584. (a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valorem property taxes, special assessments, or other charges or user fees appearing on the tax bill of any chartered city which levies and collects its own property taxes. (b) Whenever a residential dwelling is an integral part of a larger tax unit, such as a duplex, farm or a multipurpose building, “property taxes” shall be the percentage of the total property taxes as the value of the residential dwelling is of the value of the total tax unit. (c) “Property taxes” means property taxes for current fiscal years for which the claim is made and excludes delinquent taxes for prior fiscal years. (Amended by Stats. 2014, Ch. 703, Sec. 29. (AB 2231) Effective September 28, 2014.)
  166. 20585.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Postponement is not allowed when household income exceeds the listed limits, and the Controller must calculate an annual inflation adjustment factor starting in 2021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20585. (a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds the following: (1) Beginning July 1, 2016, to June 30, 2020, inclusive, thirty-five thousand five hundred dollars ($35,500). (2) Beginning July 1, 2020, forty-five thousand dollars ($45,000). (b) (1) Beginning January 1, 2021, and for each assessment year thereafter, the household income limit shall be compounded annually by an inflation factor that is the percentages of increase in the California Consumer Price Index for all Urban Consumers and in the California Consumer Price Index for Urban Wage Earners and Clerical Workers of December of the prior calendar year over December of the preceding calendar year, as determined by the Department of Industrial Relations. (2) The Controller shall compute an inflation adjustment factor by adding 100 percent to the larger of the California Consumer Price Index percentage increases furnished pursuant to paragraph (1). (Amended by Stats. 2019, Ch. 794, Sec. 2. (AB 133) Effective January 1, 2020.)
  167. 20586.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Only one claimant per household may receive postponement each year, and if multiple household members qualify they may choose the claimant; if they cannot agree, the Controller decides.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 1. General Provisions and Definitions [20581 - 20586] ( Article 1 added by Stats. 1977, Ch. 1242. ) ## 20586. For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), and Chapter 3.5 (commencing with Section 20640), only one claimant per household each year shall be entitled to postponement. When two or more individuals in a household are qualified as claimants, they may determine who the claimant shall be. Such decision is irrevocable. If the individuals are unable to agree, the matter shall be determined by the Controller and his or her decision shall be final. (Amended by Stats. 2018, Ch. 896, Sec. 14. (SB 1130) Effective January 1, 2019.)
  168. 206.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Church property tax exemption is governed by the Constitution provisions cited here.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 206. The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution. (Amended by Stats. 1974, Ch. 311.)
  169. 206.1.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain real property used for parking for people attending religious services or religious activity is exempt from taxation.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 206.1. (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of this section, all real property that is necessarily and reasonably required for the parking of automobiles of persons who are attending religious services, or are engaged in religious services or worship or any religious activity, is exempt from taxation. (b) For purposes of the exemption established by subdivision (a), all of the following shall apply: (1) “Real property” means land and improvements or a possessory interest in land and improvements. (2) The real property is not required to be contiguous to the land on which the church or other structure used for religious services or as the place of worship or religious activity is located. (3) The real property is not at other times used for commercial purposes. For purposes of this paragraph, “commercial purposes” does not include use of the property for the parking of vehicles or bicycles, the revenue from which does not exceed the ordinary and necessary costs of maintaining the real property. (4) The exemption shall apply to otherwise qualifying land and improvements regardless of whether the land and improvements are owned by the church, religious denomination, or sect using the land and improvements for the parking of automobiles by persons described in subdivision (a). However, the exemption shall apply to land and improvements that are not owned by the church, religious denomination, or sect using the land and improvements for the parking of automobiles by persons described in subdivision (a) only as long as all of the following conditions are met: (A) The congregation of the church, religious denomination, or sect is no greater than 500 members. (B) The church, religious denomination, or sect is engaged in a lease of the land and improvements for the exclusive purpose of the parking of automobiles by persons described in subdivision (a). (C) The church, religious denomination, or sect is responsible, under the terms of its lease with the fee owner of the land and improvements, for paying the property taxes levied on the land and improvements. For purposes of this subparagraph, paying property taxes levied on land and improvements includes reimbursement paid to the fee owner of the land and improvements for those taxes. (D) The real property is used exclusively for the parking of automobiles by persons described in subdivision (a). (E) The fee owner of the real property and the county agree that the fee owner shall pay the total amount of taxes that would be levied on the real property for the current fiscal year and the first two subsequent fiscal years in the absence of a grant of exemption pursuant to this paragraph for the current fiscal year, if the real property is used for any purpose other than that specified in subparagraph (D) during either of those two subsequent fiscal years. (Repealed and added by Stats. 1996, Ch. 1169, Sec. 3. Effective September 30, 1996.)
  170. 206.2.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property-tax reductions for leased property used exclusively for religious worship must benefit the organization entitled to the church exemption, and in some leases the tenant is entitled to a rent reduction or refund.

    ## 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 1. Taxation Base [201 - 287] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Taxable and Exempt Property [201 - 242] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 206.2. Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the organization entitled to the exemption. If the lease or rental agreement does not specifically provide that the church exemption is taken into account in fixing the terms of the agreement, the tenant shall receive a reduction in rental payments, or a refund of such payments, if paid, for each month of occupancy, or portion thereof, during the fiscal year equal to one-twelfth of the property taxes not paid during such fiscal year by reason of the church exemption. (Added by Stats. 1977, Ch. 522.)
  171. 20601.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    A claimant may file a postponement claim with the Controller, subject to chapter limits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20601. Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursuant to Article 3 (commencing with Section 20621) of this chapter, a claim for postponement from the State of California of a sum equal to, but not exceeding, the amount of property taxes, as defined in Section 20584, due on the residential dwelling for the fiscal year for which the claim is made. (Amended by Stats. 2015, Ch. 391, Sec. 10. (SB 801) Effective January 1, 2016.)
  172. 20602.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    After a claim under Section 20601 is approved, the Controller must pay the county tax collector for the claimant’s property taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20602. Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code. (Amended by Stats. 2015, Ch. 391, Sec. 11. (SB 801) Effective January 1, 2016.)
  173. 20603.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    The Controller must set the procedure for an incapacitated eligible claimant to appoint a spouse or authorized agent, or have one appointed, to claim and receive postponed property taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20603. The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes. (Amended by Stats. 2015, Ch. 391, Sec. 12. (SB 801) Effective January 1, 2016.)
  174. 20605.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    A lender generally cannot require a borrower who has postponed property taxes and given evidence of postponement to keep a tax-related impound or trust account, with stated exceptions. Prior unused payments may have to be refunded within 30 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 2. Postponement [20601 - 20605] ( Article 2 added by Stats. 1977, Ch. 1242. ) ## 20605. (a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code which was established prior to the effective date of subdivision (b). (b) Except where required by federal law or regulation and notwithstanding Sections 7153.2 and 7153.8 of the Financial Code, or in the case of a loan which is made, guaranteed, or insured by a federal government lending or insuring agency requiring the borrower to make payments to a lender with respect to an impound, trust, or other type of account described in Section 2954 of the Civil Code, or where this subdivision would impair the obligations of a loan agreement executed prior to the effective date of this subdivision, no lender shall require a borrower to maintain an impound, trust or other type of account with regard to taxes once such borrower has elected to postpone such taxes pursuant to this chapter and has first submitted to such lender evidence of tax postponement. Any payments made by such borrower, prior to the time of submission of such evidence of tax postponement, to such an impound, trust or other type of account with regard to taxes for any such period, if not previously used in payment or partial payment of such taxes, shall be refunded to such borrower within thirty days thereafter. (Amended by Stats. 1979, Ch. 373.)
  175. 20621.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 3. Claims [20621 - 20622] ( Article 3 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Claimants seeking property tax postponement must file a claim with the Controller under penalty of perjury and include the information the section lists.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 3. Claims [20621 - 20622] ( Article 3 added by Stats. 1977, Ch. 1242. ) ## 20621. Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following: (a) Evidence acceptable to the Controller that the person (1) is 62 years of age or older on or before December 31 of the fiscal year for which the postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed. (b) A statement showing the household income for the period set forth in Section 20503. (c) A statement describing the residential dwelling in a manner that the Controller may prescribe. (d) The name of the county in which the residential dwelling is located and the address of the residential dwelling. (e) The county assessor’s parcel number applicable to the property for which the claimant is applying for the postponement of property taxes. (f) (1) Documentation evidencing the current existence of any abstract of judgment, federal tax lien, or state tax lien filed or recorded against the applicant, and any recorded mortgage or deed of trust that affects the subject residential dwelling, for the purpose of determining that the claimant possesses a 40-percent equity in the subject residential dwelling as required by paragraph (1) of subdivision (b) of Section 20583. (2) Actual costs, not in excess of fifty dollars ($50), paid by the claimant to obtain the documentation shall reduce the amount of the lien for the year, but not the face amount of the payment prescribed in Section 16180 of the Government Code. (g) Other information required by the Controller to establish eligibility. (Amended by Stats. 2017, Ch. 387, Sec. 25. (SB 205) Effective January 1, 2018.)
  176. 20622.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 3. Claims [20621 - 20622] ( Article 3 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    A postponement claim must be filed after October 1 and on or before February 10 of the fiscal year claimed, with a next-business-day extension if February 10 is a weekend or legal holiday.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 2. Property Tax Postponement [20581 - 20622] ( Chapter 2 added by Stats. 1977, Ch. 1242. ) ## ARTICLE 3. Claims [20621 - 20622] ( Article 3 added by Stats. 1977, Ch. 1242. ) ## 20622. The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day. (Amended by Stats. 2015, Ch. 391, Sec. 14. (SB 801) Effective January 1, 2016.)
  177. 20625.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    This chapter is named the “Senior Citizens Tenant-Stockholder Property Tax Postponement Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20625. This chapter shall be known and may be cited as the “Senior Citizens Tenant-Stockholder Property Tax Postponement Law”. (Added by Stats. 1978, Ch. 43.)
  178. 20626.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    This section says the definitions in Chapters 1 and 2 control how this chapter is read, unless the context or this chapter says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20626. Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter. (Added by Stats. 1978, Ch. 43.)
  179. 20627.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    A claimant must be a tenant-stockholder who lives in the cooperative as a principal residence and must also meet an age or disability condition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20627. A tenant-stockholder claimant (hereinafter referred to as “claimant”) is an individual who, on the last day of the calendar year ending immediately prior to the commencement of the fiscal year for which postponement is claimed is: (a) a tenant-stockholder in a cooperative housing corporation (as defined in Section 216(b) of the Internal Revenue Code) and (b) occupies, as a principal place of residence, a residential unit in the cooperative housing corporation (notwithstanding Section 216(b) of the Internal Revenue Code). For the purposes of this chapter, a claimant must be (1) 62 years of age or older on or before December 31 of the fiscal year for which postponement is claimed or (2) blind or disabled, as defined in Section 12050 of the Welfare and Institutions Code, at the time of application or on February 10 of the fiscal year for which the postponement is claimed. (Amended by Stats. 2017, Ch. 387, Sec. 26. (SB 205) Effective January 1, 2018.)
  180. 20628.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    A “residential unit” means an apartment or similar dwelling in a cooperative housing corporation located in this state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20628. Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state. (Added by Stats. 1978, Ch. 43.)
  181. 20629.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    This section defines “property taxes” for this part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20629. Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section 216(b) of the Internal Revenue Code. (Amended by Stats. 1983, Ch. 488, Sec. 90.5. Effective July 28, 1983.)
  182. 20630.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    A claimant may apply to postpone property taxes by filing with the Controller, and the Controller must send a notice and issue payment if the application is approved.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20630. (a) A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding the amount of property taxes, as defined in Section 20629, for the fiscal year for which the claim is made. (b) Upon verification of the eligibility requirements set forth in Section 20630.5, the Controller shall mail the claimant a Notice of Election to Postpone which shall be in the form and contain such information as the Controller may prescribe. Accompanying the notice shall be a statement explaining that in order for the claimant to postpone all or part of the property taxes, the Notice of Election to Postpone must be mailed to the Controller with the following: (1) A statement signed by an authorized officer of the cooperative housing corporation indicating the amount of the claimant’s proportionate share of property taxes and the method used to compute such amount. (2) A recognition agreement signed by the claimant and executed by an officer of the corporation which acknowledges the assignment of the proprietary lease and the pledging of the claimant’s shares in the corporation as security for postponement, and sets forth the rights and duties of the state, the corporation and the claimant with respect to such stock and the proprietary lease. The recognition agreement shall be in such form and contain such provisions as the Controller shall prescribe. (3) Any other additional security interest, created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest, which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or a deceased claimant’s estate. (c) When the Controller approves the Notice of Election to Postpone, the Controller shall issue payment to a county tax collector or other appropriate payee as determined by the Controller for the property taxes owed by the claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code that are secured by a secured tax lien and obligation as specified by Article 1 (commencing with Section 16180) of Chapter 5 of Division 4 of the Government Code. (Amended by Stats. 2017, Ch. 387, Sec. 27. (SB 205) Effective January 1, 2018.)
  183. 20630.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    Claims under this chapter must be filed with the Controller between October 1 and February 10 of the fiscal year, using a Controller-supplied form with required supporting information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20630.5. Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year. If February 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day. The claim shall be on a form supplied by the Controller and shall contain: (a) Evidence acceptable to the Controller that the individual was an eligible claimant. (b) A statement showing the household income for the period set forth in Section 20503. (c) A statement describing the residential dwelling. (d) Any other information necessary for the Controller to determine eligibility under this chapter. (Amended by Stats. 2015, Ch. 391, Sec. 17. (SB 801) Effective January 1, 2016.)
  184. 20632.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    The Controller must keep a record of everyone who has received postponement amounts under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20632. The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and address of the claimant, the name and address of the cooperative housing corporation and any other information deemed necessary by the Controller for administration purposes. (Added by Stats. 1978, Ch. 43.)
  185. 20634.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    Postponed tax amounts become due if the claimant moves out, transfers shares, dies, fails required acts, or was wrongly allowed postponement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20634. All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the cooperative residential unit, or sells or otherwise disposes of shares in the cooperative housing corporation. (b) The claimant dies. However, if the surviving spouse or another person eligible to postpone pursuant to this chapter continues to occupy the cooperative residential unit, then the postponed amounts shall not be due unless such person dies, ceases to occupy the residential unit, or the shares are sold, or otherwise transferred. (c) The failure of the claimant or the cooperative housing corporation to perform those acts specified in the recognition agreement, or the failure of the claimant to perform those acts required by a security interest holder which is senior to the state’s security interest for postponed amounts. (d) Postponement was erroneously allowed because eligibility requirements were not met. (Added by Stats. 1978, Ch. 43.)
  186. 20635.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    The Controller must reduce the postponed amount by certain payments and Franchise Tax Board notifications, and must increase it for later postponement payments and accrued interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20635. The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by the Franchise Tax Board of assistance payable pursuant to Chapter 1 (commencing with Section 20501). The Controller shall increase the amount postponed to reflect subsequent postponement payments pursuant to this chapter and accrued interest. (Added by Stats. 1978, Ch. 43.)
  187. 20636.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    If a surviving spouse becomes eligible to postpone property taxes under this chapter, any postponement payments for that person are added to the deceased spouse’s postponement amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20636. If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the postponement amounts paid to the deceased spouse. (Added by Stats. 1978, Ch. 43.)
  188. 20637.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    If the Controller finds postponed amounts are due and payable, the Controller may demand payment, direct a sale of pledged property, or ask the Attorney General to sue to recover the amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20637. If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions: (a) Demand payment of such amount from the claimant, the estate of any decedent claimant, or any person who was a co-owner with the claimant of the cooperative housing corporation shares. (b) Direct the Department of General Services to sell any property, including shares in the cooperative housing corporation, pledged by the claimant as security for postponement. The cooperative housing corporation from which the shares were issued shall have first opportunity to purchase at fair market value any shares in the cooperative housing corporation offered for sales under this subdivision, according to a procedure set forth by the Controller in the Recognition Agreement prepared pursuant to paragraph (2) of subdivision (b) of Section 20630. (c) Request the Attorney General to bring an action against the claimant to recover amounts postponed under this chapter by the claimant. (Added by Stats. 1978, Ch. 43.)
  189. 20638.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. )

    Verify source ↗

    The Controller must give a written statement of the total amount postponed and accrued interest when a qualified person, or their agent, or the cooperative housing corporation’s agent makes a written request.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625 - 20638] ( Chapter 3 added by Stats. 1978, Ch. 43. ) ## 20638. Upon written request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative housing corporation, the Controller shall issue such person a written statement showing the total amount postponed, together with accrued interest. The Controller may establish a reasonable fee, not to exceed thirty dollars ($30) for the provision of the statement of postponement status provided by this section. (Amended by Stats. 2015, Ch. 391, Sec. 19. (SB 801) Effective January 1, 2016.)
  190. 20639.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    This chapter is named the “Senior Citizens Manufactured Home Property Tax Postponement 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 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639. This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.” (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  191. 20639.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    This section says other listed laws and definitions apply to property tax postponements under this chapter, unless the context or this chapter says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.1. (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter. (b) Unless the context otherwise dictates or unless otherwise provided in this chapter, Chapter 1 (commencing with Section 101) and Chapter 2 (commencing with Section 155) of Part 1 of Division 1, Section 2931c of the Civil Code, Division 9 (commencing with Section 9101) of the Commercial Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 5 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, and Division 13 (commencing with Section 17000) of the Health and Safety Code shall be applicable to property tax postponements made pursuant to this chapter. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  192. 20639.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    The Controller must keep a record of everyone who received postponement amounts under this chapter and include specified names, addresses, and other information needed for administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.10. The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. That record shall include the name and address of the claimant, the name and address of the legal owner of the manufactured home, the name and address of any other party whose consent is required by this chapter, and any other information deemed necessary by the Controller for administration purposes. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  193. 20639.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    Postponed amounts become due if the claimant leaves, sells, disposes of, or dies in relation to the manufactured home, or if other listed events happen.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.11. All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells, or otherwise disposes of his or her manufactured home. (b) The claimant dies. However, if the surviving spouse previously approved pursuant to this chapter continues to occupy the manufactured home, then the postponed amounts shall not be due unless that person dies or ceases to occupy the residential dwelling. (c) The failure of a claimant to perform those acts required by the legal owner or junior lienholder. (d) The claimant allows any subsequent taxes to remain unpaid or to be transferred to the unsecured roll. (e) Postponement was erroneously allowed because eligibility requirements were not met. (f) The claimant is refinancing the residential dwelling. (g) The claimant has elected to participate in a reverse mortgage program for the residential dwelling. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  194. 20639.12.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    If the Controller decides postponed amounts are due and payable, the Controller may use several collection and enforcement steps.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.12. If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions: (a) Demand payment of that amount from the claimant, the estate of any decedent claimant, or any person who was a cotenant with the claimant pursuant to the registration card. (b) Direct the Department of General Services to seize and sell any property pledged by the claimant as security for postponement. (c) Request the Attorney General to bring an action to recover amounts postponed under this chapter by the claimant. (d) Utilize any or all of the other enforcement and foreclosure provisions set forth in Article 3 (commencing with Section 16200) of Chapter 5 of Part 1 of Division 4 of Title 2 of the Government Code, as may be applicable. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  195. 20639.13.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    This chapter becomes operative on July 1, 2019.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.13. This chapter shall become operative on July 1, 2019. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019.)
  196. 20639.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    This section defines “manufactured home” 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 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.2. As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following: (a) A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed. (b) A manufactured home which is situated on real property owned by the claimant. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  197. 20639.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    A claimant may file a postponement claim with the Controller, but only within the stated chapter limits; the Controller must send the claimant the security instruments needed for execution.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.4. (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (commencing with 20581), a claimant may file with the Controller a claim for postponement of a sum equal to but not exceeding the amount of property taxes for the fiscal year for which the claim is made. (b) Any manufactured home on which property taxes are delinquent at the time the application for postponement under this chapter is made or on which any other property tax or special assessment imposed by a special district or other tax code are delinquent at the time of application for postponement under this chapter is made shall not be eligible for postponement. (c) The Controller shall mail to the claimant for due execution, the appropriate security instruments required by the Controller. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  198. 20639.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    The Controller may require security for postponed property taxes, and the claimant must get required written consents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.5. The Controller may require security for the postponement of property taxes pursuant to this chapter of the following: (a) A security interest in the manufactured home in the form and manner prescribed by the Controller. (b) (1) Any other additional security interest created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or the deceased claimant’s estate. (2) On the form supplied by the Controller, the claimant shall obtain the written consent of any legal owner if other than the claimant and the written consent of any junior lienholder. The consent shall be in the form and contain the provisions as prescribed by the Controller, and shall provide for written notice by the legal owner or junior lienholder, or both, to the Controller of the occurrence of a default by the claimant under the terms of an existing security agreement. (c) The consent of all co-owners, if any, to the pledging of the manufactured home as security for repayment of postponed property taxes. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  199. 20639.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    The Controller must decide whether the state’s interest is adequately protected and, if so, make payments to the county tax collector for property taxes owed for a qualified claimant.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.6. (a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whether the state’s interest would be adequately protected if postponement is granted, and, if so, the Controller shall make payments directly to the county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code. (b) For manufactured homes situated on real property owned by the claimant, payments will be secured by a secured tax lien and obligation as specified by subdivision (b) of Section 16182 of the Government Code. (c) For manufactured homes situated on real property not owned by the claimant, payments will be secured by a security agreement as specified by subdivision (c) of Section 16182 of the Government Code. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)
  200. 20639.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. )

    Verify source ↗

    The Controller must prescribe how an incapacitated eligible claimant may appoint a spouse or authorized agent for property tax postponement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501 - 20646] ( Heading of Part 10.5 amended by Stats. 1978, Ch. 43. ) ## CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law [20639 - 20639.13] ( Chapter 3.3 added by Stats. 2018, Ch. 896, Sec. 15. ) ## 20639.7. The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or authorized agent, or have any such person appointed for the claimant, for all purposes of postponement of property taxes. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

LexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.