Revenue and Taxation Code — Part 16 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 16 of 36 · provisions 3,001–3,200

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

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 273.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    A veterans’ exemption claimant who missed the affidavit deadline because of military service outside the United States may still claim the exemption later.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 273. If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the United States and serving outside of the United States between the lien date and 5 o’clock p.m. on February 15 of any year, the veterans’ exemption may be claimed pursuant to Section 252 or 253 without regard to the time limit specified in Section 255. If the veterans’ exemption is claimed pursuant to the preceding sentence, any tax, or penalty or interest thereon for any fiscal year commencing during the calendar year in which the exemption is claimed, on property to the amount of one thousand dollars ($1,000) owned by the person to whom the veterans’ exemption was available for that fiscal year, shall be canceled or refunded. (Amended by Stats. 1997, Ch. 941, Sec. 5. Effective January 1, 1998.)
  2. 273.5.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    Late veterans’ exemption claims filed by December 10 can still receive a reduced exemption, and some taxpayers may get a refund if the exemption is applied to the second installment.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 273.5. (a) If a claimant for the veterans’ exemption for the 1976–77 fiscal year or any year thereafter fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar year in which the fiscal year begins, but files that claim on or before the following December 10, an exemption of the lesser of three thousand two hundred dollars ($3,200) or 80 percent of the full value of the property shall be granted by the assessor. (b) On those claims filed pursuant to subdivision (a) after November 15, this exemption may be applied to the second installment, and if applied to the second installment, the first installment will still become delinquent on December 10, and the delinquent penalty provided for in this division will attach if the tax amount due is not paid. If this exemption is applied to the second installment and if both installments are paid on or before December 10, or if the reduction in taxes from this exemption exceeds the amount of taxes due on the second installment, a refund shall be made to the taxpayer upon a claim submitted by the taxpayer to the auditor. (Amended by Stats. 1997, Ch. 941, Sec. 6. Effective January 1, 1998.)
  3. 275.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    Late-filed homeowners’ exemption claims can still receive a partial exemption if the affidavit is filed by December 10.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 275. (a) If a claimant for the homeowners’ property tax exemption fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar year in which the fiscal year begins, but files that affidavit on or before the following December 10, an exemption of the lesser of five thousand six hundred dollars ($5,600) or 80 percent of the full value of the dwelling shall be granted by the assessor. (b) On claims filed pursuant to subdivision (a) after November 15, this partial homeowners’ exemption may be applied to the second installment, and if applied to the second installment, the first installment will still become delinquent on December 10 and the delinquent penalty provided for in this division will attach if the tax amount due is not paid. If this partial homeowners’ exemption is applied to the second installment and if both installments are paid on or before December 10 or if the reduction in taxes from this partial exemption exceeds the amount of taxes due on the second installment, a refund shall be made to the taxpayer upon a claim submitted by the taxpayer to the auditor. (Amended by Stats. 1997, Ch. 941, Sec. 7. Effective January 1, 1998.)
  4. 275.5.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    A vessel-classification claimant who misses the February 15 affidavit deadline but files by August 1 gets a reduced assessment adjustment.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 275.5. If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required by Section 254 by 5 p.m. on February 15 of the calendar year in which the fiscal year begins, but files that affidavit on or before the following August 1, the assessment shall be reduced in a sum equal to 80 percent of the reduction that would have been allowed had the affidavit been timely filed. (Amended by Stats. 1998, Ch. 695, Sec. 3. Effective January 1, 1999.)
  5. 276.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    Late-filed disabled veterans’ exemption claims can still get a partial cancellation or refund, with the percentage depending on when the claim is filed.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 276. (a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans’ exemption described in Section 205.5 was available, but for which a timely claim was not filed, a partial exemption shall be applied in accordance with whichever of the following is applicable: (1) Ninety percent of any tax, including any interest or penalty thereon, levied upon that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim shall be canceled or refunded, provided that an appropriate claim for exemption is filed after 5 p.m. on February 15 of the calendar year in which the fiscal year begins but on or before the following December 10. (2) If an appropriate claim for exemption is filed after the time period specified in paragraph (1), 85 percent of that portion of any tax, including any interest or penalty thereon, that was levied upon that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim, shall be canceled or refunded. Cancellations made under this paragraph are subject to the provisions of Article 1 (commencing with Section 4985) of Chapter 4. Refunds issued under this paragraph are subject to the limitations periods on refunds as described in Article 1 (commencing with Section 5096) of Chapter 5. (b) If a late-filed claim for the one-hundred-fifty-thousand-dollar ($150,000) exemption is filed in conjunction with a timely filed claim for the one-hundred-thousand-dollar ($100,000) exemption, the amount of any exemption allowed under the late-filed claim under subdivision (a) shall be determined on the basis of that portion of the exemption amount, otherwise available under subdivision (a), that exceeds one hundred thousand dollars ($100,000). (c) For those claims filed pursuant to subdivision (a) after November 15, the exemption under that subdivision may be applied to the second installment. If that exemption is so applied, the first installment is still delinquent on December 10, and is subject to delinquent penalties provided for in this division if that installment is not timely paid. A refund shall be made to the taxpayer upon a claim submitted to the auditor if the exemption is applied to the second installment and either of the following is true: (1) Both installments are paid on or before December 10. (2) The reduction in taxes resulting from the exemption exceeds the amount of taxes due on the second installment. (Amended by Stats. 2010, Ch. 328, Sec. 211. (SB 1330) Effective January 1, 2011.)
  6. 276.1.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    A claimant must file an appropriate disabled veterans’ exemption claim by the later of 90 days after receiving the disability rating or the next following lien date.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 276.1. (a) For property for which the disabled veterans’ exemption described in Section 205.5 would have been available but the taxpayer had not yet received a disability rating from the United States Department of Veterans Affairs (USDVA), there shall be canceled or refunded the amount of any taxes, including any interest and penalties thereon, subject to the provisions regarding cancellations in Article 1 (commencing with Section 4985) of Chapter 4 and the limitations periods on refunds as described in Article 1 (commencing with Section 5096) of Chapter 5, levied on that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim, provided that the claimant files an appropriate claim for the disabled veterans’ exemption described in Section 205.5 the later of 90 days of receipt of the disability rating from the USDVA or on or before the next following lien date. (b) Subject to the provisions regarding cancellations and the limitations periods on refunds, the disabled veterans’ exemption shall apply beginning on the effective date, as determined by the USDVA, of a disability rating that qualifies the claimant for the exemption. (Amended by Stats. 2010, Ch. 150, Sec. 1. (AB 2314) Effective January 1, 2011.)
  7. 276.2.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    If property becomes eligible for the disabled veterans’ exemption after the lien date, a timely application can result in cancellation or refund of the affected taxes, interest, and penalties.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 276.2. (a) If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 after the lien date, and an appropriate application for that exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date, there shall be canceled or refunded the amount of any taxes, including any interest and penalties thereon, levied on that portion of the assessed value of the property that would have been exempt under a timely and appropriate application. (b) The entire amount of the exemption applies to any property tax assessment, including a supplemental and escape assessment, that was made and that served as a lien against the property. The exemption amount shall be appropriately prorated from the date the property became eligible for the exemption. (Amended by Stats. 2011, Ch. 351, Sec. 9. (SB 947) Effective January 1, 2012.)
  8. 276.3.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    A disabled veterans’ exemption ends when the property is sold or transferred to an ineligible person, or when it is no longer the claimant’s principal residence.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 276.3. (a) In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is sold or otherwise transferred to a person who is not eligible for that exemption, the exemption shall cease to apply on the date of that sale or transfer. (b) In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is no longer used by a claimant as his or her principal place of residence, the exemption shall cease to apply on the date the claimant terminates his or her residency at that location. (c) Termination of the exemption under this section shall result in an escape assessment of the property pursuant to Section 531.1. (Amended (as added by Stats. 2000, Ch. 1085) by Stats. 2002, Ch. 775, Sec. 24. Effective January 1, 2003.)
  9. 276.5.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    If an exemption claimant misses the February 15 affidavit deadline, filing by the following August 1 still allows a reduced assessment.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 276.5. If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fails to file the affidavit required by that section by 5 p.m. on February 15 of the fiscal year for which the exemption is claimed, but files that affidavit on or before the following August 1, the assessment shall be reduced by an amount equal to 80 percent of the reduction that would have been allowed had the affidavit been timely filed. (Added by Stats. 2003, Ch. 604, Sec. 6. Effective January 1, 2004.)
  10. 277.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    A person claiming the disabled veterans’ property tax exemption must file a claim with the assessor and include information required by the board.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 277. (a) Any person claiming the disabled veterans’ property tax exemption shall file a claim with the assessor giving any information required by the board. This information shall include, but shall not be limited to, the name of the person claiming the exemption, the person’s social security number or another personal identifying number, the address of the property, and a statement to the effect that the claimant owned and occupied the property as the claimant’s principal place of residence on the lien date, or that the claimant intends to own and occupy the property as the claimant’s principal place of residence on the next succeeding lien date, and proof of disability as defined by Section 205.5. (b) The executor, administrator, or personal legal representative of the claimant’s estate may file a claim with the assessor pursuant to subdivision (a). (c) The trustee of the deceased claimant’s trust assets may file a claim with the assessor pursuant to subdivision (a). (Amended by Stats. 2021, Ch. 430, Sec. 1. (SB 667) Effective January 1, 2022.)
  11. 278.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    The assessor must annually mail a notice before the lien date to qualifying disabled veterans’ exemption claimants, unless title has been transferred since the prior lien date.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 278. Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding year, except where such person has transferred title in the property since the immediately preceding lien date. The notice shall inform the taxpayer of the requirements that must be met in order to be eligible for the exemption, of the penalties if the taxpayer allows the exemption to continue when he or she is not eligible for the exemption, and of his or her duty to inform the assessor when he or she is no longer eligible for the exemption. (Amended by Stats. 2011, Ch. 351, Sec. 10. (SB 947) Effective January 1, 2012.)
  12. 2780.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. )

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    The section says counties keeping replicated property tax payments, and not returning a replicated payment to the tendering party for more than two months, creates hardship for taxpayers and businesses involved in processing real estate transfers.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. ) ## 2780. The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers. (Added by Stats. 1986, Ch. 1201, Sec. 1. Effective September 26, 1986.)
  13. 2780.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. )

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    This section defines “replicated payment” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. ) ## 2780.5. For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount. (Added by Stats. 1988, Ch. 421, Sec. 1. Effective August 22, 1988.)
  14. 2781.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. )

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    A county must return a replicated tax payment within 60 days if the same tax was already paid, unless the payment was made under the Controller rule in Section 2514, in which case it is paid to the claimant.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. ) ## 2781. If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, “final” means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by the Controller to the county pursuant to Section 2514, the amount of the replicated payment shall be paid to the claimant on whose behalf the payment was made. (Amended by Stats. 2017, Ch. 387, Sec. 20. (SB 205) Effective January 1, 2018.)
  15. 2781.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. )

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    An owner of record may ask a tax collector in writing to refund a replicated property tax payment to the non-owner who paid it, if the payer is known when the request is made.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. ) ## 2781.5. (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record. (b) The request shall be submitted by the owner of record and shall satisfy both of the following requirements: (1) The request shall be certified by the owner of record as true, correct, and complete to the best of his or her knowledge. (2) The request shall be accompanied by a certified copy of a deed, judgment, or other instrument that legally verifies ownership of the property. (c) The tax collector shall not be required to make a determination as to the ownership of the property. (d) This section does not apply to any payment on a current assessment that is delinquent. (Added by Stats. 2009, Ch. 85, Sec. 2. Effective August 6, 2009.)
  16. 2782.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. )

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    If a replicated tax payment is not returned within 60 days after it becomes final, the county must return it as soon as practicable and pay interest to the tendering party if the interest is at least $10.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. ) ## 2782. If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition to returning the replicated payment as soon as practicable, pay the tendering party interest, if that interest is ten dollars ($10) or more, on the amount of replicated payment at the rate provided in Section 5151. The interest shall be computed for the period beginning 60 days after the replicated payment becomes final to the date the replicated payment is returned to the tendering party. (Amended by Stats. 2009, Ch. 17, Sec. 3. (SB 823) Effective January 1, 2010.)
  17. 2783.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. )

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    A tax collector is allowed to use reasonable judgment when applying a payment if the wrong payment stub was returned or if the payor gave no intended application.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.3. Return of Replicated Property Tax Payments [2780 - 2783] ( Chapter 2.3 added by Stats. 1986, Ch. 1201, Sec. 1. ) ## 2783. The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the wrong payment stub has been returned by the payor or in any case in which no indication of intended application has been made. (Added by Stats. 1986, Ch. 1201, Sec. 1. Effective September 26, 1986.)
  18. 279.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    This section says when the disabled veterans’ property tax exemption starts, can continue, and when county assessors must check it.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 279. (a) Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans’ property tax exemption, as described in Section 205.5, as of: (1) The effective date of a disability rating, as determined by the United States Department of Veterans Affairs, that qualifies the claimant for the exemption. (2) The date a qualified claimant purchases a property that constitutes the principal place of residence, provided residency is established within 90 days of purchase. (3) The date a qualified claimant establishes residency at a property owned by the claimant or the spouse, as specified in subdivision (a) of Section 205.5. (4) The date the veteran died, as a result of a service-connected injury or disease, in the case where the unmarried surviving spouse is the claimant. (b) A claim for the disabled veterans’ property tax exemption filed by a qualified claimant, once granted, shall remain in continuous effect unless any of the following occurs: (1) Title to the property changes. (2) The owner does not occupy the dwelling as his or her principal place of residence. (A) If the claimant is confined to a hospital or other care facility but principally resided at a dwelling immediately prior to that confinement, the claimant will be deemed to occupy that same dwelling as his or her principal place of residence on the lien date, provided that the dwelling has not been rented or leased as described in Section 205.5. (B) If a person receiving the disabled veterans’ exemption is not occupying the dwelling because the dwelling was damaged in a misfortune or calamity, the person will be deemed to occupy that same dwelling as his or her principal place of residence, provided the person’s absence from the dwelling is temporary and the person intends to return to the dwelling when possible to do so. Except as provided in subparagraph (C), when a dwelling has been totally destroyed, and thus no dwelling exists, the exemption provided by Section 205.5 is not applicable until the structure has been replaced and is occupied as a dwelling. (C) A dwelling that was totally destroyed in a disaster for which the Governor proclaimed a state of emergency, that qualified for the exemption provided by Section 205.5 and has not changed ownership since the disaster, will be deemed occupied by the person receiving a disabled veterans’ exemption provided the person intends to reconstruct a dwelling on the property and occupy the dwelling as his or her principal place of residence when it is possible to do so. (3) The property is altered so that it is no longer a dwelling. (4) The veteran is no longer disabled as defined in Section 205.5. (5) The unmarried surviving spouse claimant remarries. (c) The assessor of each county shall verify the continued eligibility of each person receiving a disabled veterans’ exemption, and shall provide for a periodic audit of, and establish a control system to monitor, disabled veterans’ exemption claims. (Amended by Stats. 2011, Ch. 202, Sec. 2. (AB 188) Effective January 1, 2012.)
  19. 279.5.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. )

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    A taxpayer with a granted disabled veterans’ exemption must tell the assessor if the property is no longer eligible, and the assessor must recheck eligibility and cancel the exemption if it should not apply.

    ## 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 2.5. Late Exemption Claims [270 - 279.5] ( Article 2.5 added by Stats. 1971, Ch. 303. ) ## 279.5. The taxpayer who has filed a claim for the disabled veterans’ exemption, once granted, is responsible for notifying the assessor when the property is no longer eligible for the exemption. Upon any indication that a disabled veterans’ exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the disabled veterans’ exemption. If the assessor determines that the property is no longer eligible for the exemption, he shall immediately cancel the exemption on the property. If a disabled veterans’ exemption has been incorrectly allowed, an escape assessment as allowed by Section 531.1 in the amount of the exemption with interest as provided in Section 506 shall be made, except where the exemption was allowed as the result of the assessor’s error, in which case the amount of interest shall be forgiven. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the claimant with knowledge that such information was erroneous or incomplete or because the claimant failed to notify the assessor in a timely manner that the property was no longer eligible for the exemption, the penalty provided in Section 504 shall be added to the assessment. If the property subject to this paragraph has been transferred or conveyed to a bona fide purchaser for value during the period commencing with the lien date and ending July 1 of the fiscal year for which such exemption was incorrectly allowed, and the claimant is not the purchaser, any amount of penalty provided by Section 504 or any amount of interest provided by Section 506 imposed pursuant to the escape assessment due to such incorrect disabled veterans’ exemption shall be forgiven. If the property subject to this paragraph has been transferred or conveyed to a bona fide purchaser for value after July 1 of the fiscal year for which the exemption was incorrectly allowed, and the claimant is not the purchaser, the escape assessment shall be levied in accordance with Section 531.2. (Amended by Stats. 1980, Ch. 411, Sec. 10. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
  20. 28.5.

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

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    In Division 1, “partnership” includes LLCs, registered LLPs, and foreign LLPs unless the context or a specific provision says otherwise.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 28.5. As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. (Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.)
  21. 280.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

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    The auditor must conduct audits of specified constitutional exemptions starting on or after July 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 280. Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution shall be conducted by the auditor. The audit shall cover such exemptions claimed for the current tax year as well as any prior tax years in respect to which escaped assessments would be timely pursuant to Section 532. (Amended by Stats. 1974, Ch. 3ll.)
  22. 2801.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 1. General Provisions and Definitions [2801 - 2802] ( Article 1 added by Stats. 1968, Ch. 1293. )

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    The chapter states its policy and intent: to allow liens on real property parcels on the current roll to be satisfied and removed, and to allow taxes on a parcel of real property to be paid separately from the whole assessment when certain conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 1. General Provisions and Definitions [2801 - 2802] ( Article 1 added by Stats. 1968, Ch. 1293. ) ## 2801. It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any parcel of real property appearing on the current roll. (b) The payment of taxes on any parcel of real property separately from the whole assessment, if the parcel (1) is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; or (2) has a separate valuation on the current roll. (Repealed and added by Stats. 1968, Ch. 1293.)
  23. 2802.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 1. General Provisions and Definitions [2801 - 2802] ( Article 1 added by Stats. 1968, Ch. 1293. )

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    This section defines several property-tax terms, including improvements, undivided interests, and liens.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 1. General Provisions and Definitions [2801 - 2802] ( Article 1 added by Stats. 1968, Ch. 1293. ) ## 2802. For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest is a parcel separate from the whole assessment. (c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district. (Repealed and added by Stats. 1968, Ch. 1293.)
  24. 281.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

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    The auditor must determine the procedures and the extent of auditing required.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 281. The auditor shall determine the procedures and the extent of auditing required. (Added by Stats. 1967, Ch. 148.)
  25. 2811.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [2811 - 2812] ( Article 2 added by Stats. 1968, Ch. 1293. )

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    Any person may apply to the tax collector to remove a lien by paying the required amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [2811 - 2812] ( Article 2 added by Stats. 1968, Ch. 1293. ) ## 2811. Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The amount computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for the current year, if the lien sought to be satisfied and removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the amount of the lien of the special assessment; or the amount of any other lien authorized by law to be levied against real property. (b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of the lien bears to the total taxes in the whole assessment. (c) Costs computed in the same manner as provided for the computation of delinquent penalties. (Added by Stats. 1968, Ch. 1293.)
  26. 2812.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [2811 - 2812] ( Article 2 added by Stats. 1968, Ch. 1293. )

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    The amount due for the remainder of the assessment is the difference between the total assessment amount and the amount paid to satisfy and remove the lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [2811 - 2812] ( Article 2 added by Stats. 1968, Ch. 1293. ) ## 2812. The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to satisfy and remove the lien. (Added by Stats. 1968, Ch. 1293.)
  27. 282.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

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    The auditor may demand that the veteran or spouse appear, testify, and produce relevant papers if the assessor has not made the information available. The auditor also has access to relevant assessor records at any reasonable time.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 282. If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify and to produce papers, including books, accounts, and documents germane to the claimed exemption, for the purpose of verifying entitlement to the exemption. The auditor shall have access at any reasonable time to all records in the assessor’s office, germane to the audit. The auditor shall have access at any reasonable time to all records in the assessor’s office, germane to the audit. (Added by Stats. 1967, Ch. 148.)
  28. 282.5.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

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    If a taxpayer does not comply with a written demand under Section 282, the exemption is disallowed.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 282.5. If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has previously been allowed, an assessment pursuant to Section 531.1 shall be made. (Amended by Stats. 1968, Ch. 1035.)
  29. 2821.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. )

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    A person filing an affidavit of interest may apply to have a parcel separately valued for tax purposes, and the application must be made during the current fiscal year and state that specified recorded documents describe the parcel.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 2821. Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes. A county may, upon approval of the board of supervisors, require that the applicant notify the property owner. The application shall be made during the current fiscal year, and shall set forth the fact that a duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court describes the parcel sought to be separately valued. A county may, upon approval of the board of supervisors, allow these applications between July 1 and March 31. The application may request that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests on the whole assessment be allowed to remain as a lien on the parcel sought to be separately valued. If any lien not determined by the application of a tax rate on a valuation of property has been levied or placed on the whole assessment, the application may be accompanied by the certification of the taxing agency or revenue district authorized by law to levy or place the lien, setting forth the specific amount of that portion of the lien levied or placed on the whole assessment which is to continue to be levied or placed on the parcel sought to be separately valued. The board of supervisors may provide that a parcel with a lien against it and other property, pursuant to the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code) or the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) will not be separately valued unless a request has been made to the agency levying the bond lien for a division of land and bond. A copy of the requested division of land and bond shall accompany the request for separate property tax valuation. Any separations of property pursuant to this section are for valuing property for tax purposes only, and are not intended to create a legal building site or to supersede requirements pursuant to zoning, building, lot split, or subdivision ordinances. Once created, an individual interest parcel may be entered as a separate assessment on subsequent assessment rolls until the time that ownership of the interest is conveyed or until the original applicant or his or her agent requests that the parcel be recombined. Upon authorization by ordinance by the board of supervisors, the county may charge a fee for actual costs incurred for the processing of an application for separate assessment, and the initial and ongoing costs of separate assessment, billings, and mailings. Fees shall be subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and may be billed separately or prior to initial separate tax bills, or both, or collected on subsequent tax bills, and shall be deposited in the county’s general fund. (Amended by Stats. 2011, Ch. 351, Sec. 17. (SB 947) Effective January 1, 2012.)
  30. 2823.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. )

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    The county assessor must separately value parcels in a separation, but some separate valuations are prohibited unless local supervisors adopt an ordinance exception.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 2823. (a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the valuations of the parcels shall equal their total valuation before separation. (b) A separate valuation shall not be made of any parcel covered by a subdivision map filed for record after the lien date immediately preceding the current fiscal year. However, this prohibition shall not apply in any county in which the board of supervisors provides for a separate valuation pursuant to an ordinance adopted by a majority vote of the board. In connection with the recording of a final subdivision map a segregation may nevertheless be made so as to include all of the land within the subdivision in a single parcel. (c) A separate valuation shall not be made dividing any piece of property separately assessed in the original assessment into more than four parcels. However, this prohibition shall not apply in any county in which the board of supervisors so provides in an ordinance adopted by a majority vote of the board. (d) Notwithstanding any other provision of law, a separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, shall not be made until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision. (e) With respect to nonresidential subdivisions, without regard to the number of parcels involved, which are covered by special assessment liens the bonds for which are owned by a county, the board of supervisors of that county may authorize the county assessor, auditor, and tax collector to prorate the amounts for past due property taxes and assessment liens, plus any interest and penalties that may have accrued thereon, among the various parcels in the subdivision. Notwithstanding any other provision of law, the tax collector may then enter into an installment payment agreement with respect to the pending subdivision map and thereupon the agreement shall be deemed the equivalent of a certificate pursuant to Section 66492 of the Government Code for purposes of permitting the filing of the final map and shall be recorded together with the final map, provided that the past due property taxes, assessment liens, and the special assessment lien shall not be discharged of record by the agreement, but shall be prorated among the parcels created by the final map. (f) If the application requested that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests be allowed to remain as a lien on the parcel sought to be separately valued, and the assessor determines that the value of the parcel is sufficient to secure the payment of the tax, the assessor shall set forth the value of such personal property, or leasehold improvements, or possessory interests opposite the assessor’s determination of the value of the parcel. (Amended by Stats. 2009, Ch. 204, Sec. 5. (SB 822) Effective January 1, 2010.)
  31. 2824.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. )

    Verify source ↗

    The assessor must send the application to the auditor, and the auditor must record parcel descriptions and valuations on the roll and compute the amount due.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 2824. The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall compute the amount due thereon. (Added by Stats. 1968, Ch. 1293.)
  32. 2825.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. )

    Verify source ↗

    If the assessor lists certain property interests beside the parcel valuation, the amount due on the parcel is calculated as the sum of specified tax, lien, penalty, and cost components.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 2825. If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following: (a) That amount computed by multiplying the assessed value of the parcel by the applicable tax rate for the current year. (b) That amount set forth in the certification of the taxing agency or revenue district as being the portion of the lien which is to continue to be levied or placed on the parcel. (c) Delinquent penalties in an amount which bears the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens levied against the whole assessment. (d) Costs computed in the same manner provided for the computation of delinquent penalties. (Added by Stats. 1968, Ch. 1293.)
  33. 2826.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. )

    Verify source ↗

    If the assessor has not separately listed certain property values, the parcel’s amount due is calculated by adding specified tax, lien, penalty, and cost amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 2826. If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following: (a) The amount computed by multiplying the assessed value of the parcel by the applicable tax rate for the current year. (b) That amount of the tax on personal property, or leasehold improvements, or possessory interests computed by multiplying the assessed value by the applicable tax rate for the current year, which bears the same proportion as the value of the parcel bears to the value of the whole assessment excepting the value of such personal property, leasehold improvements, or possessory interests. (c) The amount set forth in the certification of the taxing agency or revenue district as being the portion of the lien which is to continue to be levied or placed on the parcel. (d) Delinquent penalties in an amount which bears the same proportion to the delinquent penalties in the whole assessment as the amount which is the sum of the amounts determined in (a) and in (b) and in (c) above bears to the total amount of taxes and liens levied against the whole assessment. (e) Costs computed in the same manner as provided for the computation of delinquent penalties. (Added by Stats. 1968, Ch. 1293.)
  34. 2827.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. )

    Verify source ↗

    The amount due on the remaining parcel is calculated as the difference between the amount due on the whole assessment and the amount due on the separately assessed parcel.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Collection of Part of an Assessment [2801 - 2827] ( Chapter 3 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations for Separate Assessments [2821 - 2827] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 2827. The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the parcel separately assessed. (Added by Stats. 1968, Ch. 1293.)
  35. 283.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

    Verify source ↗

    If an audit shows a veterans’ exemption claim was wrongly denied, the assessor must redetermine the claim, notify the claimant if eligible, and update the assessment roll.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 283. Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution has been improperly denied, the assessor shall be notified. Upon receipt of such notice the assessor shall make a redetermination and if he finds the claimant eligible he shall notify the claimant in the manner provided in Section 1605 of such erroneous determination, effect an amendment of the assessment roll, and if the claimant has already paid the tax he shall have 30 days from receipt of such notice in which to file claim pursuant to Article 1 (commencing with Section 5096), Chapter 5, Part 9 of this division. The notice shall advise the time in which claim may be filed. (Amended by Stats. 1976, Ch. 1079.)
  36. 284.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

    Verify source ↗

    If the audit shows a veteran’s exemption was wrongly allowed, the assessor must be notified.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 284. Should the audit prescribed by this article indicate that a veteran’s exemption has been incorrectly allowed, the assessor shall be notified. (Added by Stats. 1967, Ch. 148.)
  37. 285.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

    Verify source ↗

    This article applies in a county only if the county board of supervisors adopts a resolution making it effective there.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 285. The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county. Upon adoption of a resolution as so described, this article shall become operative in the county on the lien date next following the date of adoption. It shall remain effective within the county unless repealed by resolution of the board of supervisors. (Amended by Stats. 1995, Ch. 499, Sec. 12. Effective January 1, 1996.)
  38. 2851.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    This section states the purpose of a chapter that provides an alternative way to collect property taxes on the secured roll after the second installment is delinquent.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2851. It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the preparation of a delinquent roll by the county tax collector in those counties in which the tax collector has prepared an abstract list of the unpaid items from all delinquent rolls of the county. (Amended by Stats. 1976, Ch. 142.)
  39. 2852.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    A county board of supervisors may put this tax collection procedure into effect by resolution, and the tax collector must update or prepare the yearly abstract list of unpaid items after adoption.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2852. The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before August 1st preceding the lien date of the taxes to which the provisions of this chapter are to apply or, at any time, by resolution of the board of supervisors, specifying the effective date, adopted pursuant to the request of the county assessor, county auditor, and county tax collector; provided, that prior to the adoption of such resolution an abstract list of all unpaid items on the delinquent rolls has been prepared and certified by the county auditor, is in use and will continue to be used by the tax collector. After adoption of the procedure authorized by this chapter, the tax collector must insert in the abstract list or prepare an abstract list of unpaid items from the secured roll each year in the manner provided in Chapter 4, Part 7, Division 1 of the Revenue and Taxation Code. (Amended by Stats. 1976, Ch. 142.)
  40. 2853.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    If this alternative tax-collection method is adopted, entries that used to go on the delinquent roll must go on the secured roll, except that after a declaration of default for delinquent taxes they go on the abstract list.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2853. When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent roll shall thereafter be made on the secured roll except that after the date of the declaration of default for delinquent taxes the entries shall be made on the abstract list. (Amended by Stats. 1985, Ch. 316, Sec. 18.)
  41. 2855.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    Each year, by June 1, the auditor must compute and enter delinquent penalties and costs on the secured roll, charge the tax collector, and deliver the certified secured roll to the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2855. Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties and costs on the secured roll. (b) Charge the tax collector with the penalties and costs. (c) Deliver the secured roll duly certified to the tax collector. (Amended by Stats. 1976, Ch. 142.)
  42. 2856.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    The tax collector must prepare a collections report each year by August 10 and make it available to the auditor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2856. Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit. (Amended by Stats. 1976, Ch. 142.)
  43. 2857.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    The auditor must administer an oath to the tax collector and have it written and subscribed on the secured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2857. The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured roll on which taxes have been paid has been credited with the payment on the secured roll. (Added by Stats. 1949, Ch. 239.)
  44. 2858.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    The auditor must foot the unpaid amount on the secured roll, credit the tax collector with that amount, and make a final settlement with the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2858. The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him. (Added by Stats. 1949, Ch. 239.)
  45. 2859.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    If a tax roll is transferred between collectors, the auditor must credit one and charge the other for the outstanding amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2859. If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding. (Added by Stats. 1949, Ch. 239.)
  46. 286.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

    Verify source ↗

    This section defines “auditor” for this article as the county auditor, auditor-controller, or director of finance.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 286. As used in this article “auditor” means the auditor, auditor-controller, or director of finance of a county. (Added by Stats. 1967, Ch. 148.)
  47. 2860.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    If a tax collector refuses or neglects for five days to make required payments or settlements, the collector is liable for the full amount of taxes charged against them.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2860. If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him. (Added by Stats. 1949, Ch. 239.)
  48. 2861.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    The district attorney must bring a suit against the tax collector and his sureties for the stated amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2861. The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the tax collector for taxes outstanding. (Added by Stats. 1949, Ch. 239.)
  49. 2862.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. )

    Verify source ↗

    The tax roll listing unpaid taxes on property is prima facie evidence of the assessment, the property, the delinquency, the amount due, and compliance with legal requirements for assessment and levy.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3.3. Collection of Taxes [2851 - 2862] ( Chapter 3.3 added by Stats. 1949, Ch. 239. ) ## 2862. The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment and levy of the taxes. (Added by Stats. 1949, Ch. 239.)
  50. 287.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. )

    Verify source ↗

    This section lets certain fire-damaged exempt property keep its exempt-use treatment if the owner meets listed reconstruction and filing conditions.

    ## 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 3. Audit of Veterans’ Exemption Claims [280 - 287] ( Article 3 added by Stats. 1967, Ch. 148. ) ## 287. (a) For property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, for which the Governor proclaimed a state of emergency, if the property received an exemption under this chapter for the 2025 calendar year and is no longer being utilized exclusively for the exempt purposes due to the damage or destruction of the property from the fires, the property shall be deemed to be used exclusively for the exempt purposes in compliance with this chapter if all of the following conditions are met: (1) The property has not changed ownership since the commencement date of the applicable disaster. (2) The claimant demonstrates intent to reconstruct the property and resume the preexisting exempt purpose, as reflected in documented plans, permit submissions, financial commitments, or other documentation that can be reviewed by the assessor to confirm project viability. (3) The claimant submits, along with any applicable annual filings required under this chapter, documentation that demonstrates that the claimant is proceeding with the intent of reconstructing the property. (4) The claimant demonstrates that they are in the course of beginning the process of reconstruction of the property for the preexisting exempt purpose by December 31, 2033. (b) (1) This section shall remain operative only for lien dates on or before January 1, 2033. (2) This section shall be repealed as of December 31, 2033. (Added by Stats. 2025, Ch. 549, Sec. 4. (SB 663) Effective October 10, 2025. Repealed as of December 31, 2033, by its own provisions.)
  51. 29.

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

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    An authorized official may choose the county where a revenue-law enforcement or specific-performance action is started and prosecuted, unless another law says otherwise.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 29. Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of such a law, he may designate the county in which the action shall be commenced and prosecuted, unless otherwise provided by law. (Added by Stats. 1951, Ch. 655.)
  52. 2901.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Taxes on unsecured property are due on the lien date.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2901. Taxes on unsecured property are due on the lien date. (Amended by Stats. 1943, Ch. 689.)
  53. 2902.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    An unsecured property assessment is treated as complete for collection enforcement when the assessor makes a written record of the assessment in the board-prescribed form.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2902. The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe. (Added by Stats. 1943, Ch. 689.)
  54. 2903.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The tax collector must collect taxes on unsecured property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2903. The tax collector shall collect taxes on unsecured property. (Amended by Stats. 1974, Ch. 166.)
  55. 2905.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Taxes on unsecured property are calculated using specified tax rates tied to the secured roll and the applicable assessment ratio, with fractions of a cent rejected.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2905. In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected. In the event that the assessment ratio is changed, the tax rate for unsecured property shall reflect the difference in ratios and shall be based on the assessment ratio for the current year. In collecting taxes on unsecured property that escaped taxation in any prior year or years the rate to be used shall be the rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. In the event the assessment ratio is changed, the assessed value utilized in determining the amount of the escape assessment shall be that which would have been employed in the year when it should have been lawfully assessed. The taxes on unsecured property shall be computed in dollars and cents, rejecting the fractions of a cent. (Amended by Stats. 1978, Ch. 1207.)
  56. 2909.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The assessor must deliver a written record of the assessment of unsecured property to the tax collector as soon as practicable after the due date, and the board may prescribe the form of that record.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2909.1. To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector, as soon as practicable after that date, a record in writing of the assessment of the unsecured property in such form as the board may prescribe. (Amended by Stats. 1974, Ch. 166.)
  57. 2910.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The tax collector may mail or electronically send unsecured-roll tax bills within the stated timing, unless the bill amount is too small to justify collection costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2910.1. (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. (b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee does either of the following: (1) Convinces the tax collector that the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector. (2) Demonstrates to the tax collector that the delinquency is due to the tax collector’s failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector. (Amended by Stats. 2021, Ch. 433, Sec. 7. (SB 825) Effective January 1, 2022.)
  58. 2910.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    If unsecured property taxes are paid in cash, or if the taxpayer asks for a receipt at payment time, the tax collector must give a receipt.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2910.5. When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying: (a) The name of the assessee. (b) The amount of the assessment. (c) The amount of tax paid. (d) The beginning and ending of the fiscal year for which the tax is paid. (Amended by Stats. 1983, Ch. 1224, Sec. 20.)
  59. 2910.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    A person who receives a tax bill for property assessed to someone else and is authorized to pay that person’s taxes must, after the taxes are paid in full and within 30 days of the assessee’s written request, mail the bill or a copy to the assessee or deliver it another way.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2910.7. Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization, to pay the taxes on behalf of another shall after the taxes have been paid in full and within 30 days of the receipt of the written request of the assessee, either deposit the orginal or a copy of the bill in the United States mail in an envelope addressed to the last known address of the assessee as shown on the bill, postage being prepaid, or deliver it otherwise to the assessee within said 30 days. (Added by Stats. 1955, Ch. 1457.)
  60. 2913.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The tax collector must record payments of taxes on the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2913. The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods: (a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates. (b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record. (Repealed and added by Stats. 1993, Ch. 1187, Sec. 23. Effective January 1, 1994.)
  61. 2921.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    County officials must move specified unsecured-property taxes, penalties, and costs from the secured roll to the unsecured roll when the property taxes are canceled, and then collect them like other delinquent unsecured-roll taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2921.5. Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the “secured roll” to the “unsecured roll” of the corresponding year by the county auditor on order of the board of supervisors with the written consent of the county legal advisor pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 at the same time the taxes are canceled on the property, and shall be collected in the same manner as other delinquent taxes on the “unsecured roll.” Amounts transferred pursuant to this section continue to be subject to delinquent penalties until the amounts are paid and are collectible from either the person from whom the property was acquired or the public entity that acquired the property. (Amended by Stats. 2003, Ch. 62, Sec. 276. Effective January 1, 2004.)
  62. 2922.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Unpaid unsecured-property taxes become delinquent on specified dates and are charged penalties, with additional monthly penalties in some cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2922. (a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on August 31 and thereafter subject to a delinquent penalty of 10 percent. (b) Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment. (c) Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed in subdivisions (d) and (e), which shall attach beginning July 1 and on the first day of each month thereafter. (d) Unsecured taxes remaining unpaid at 5 p.m., or the close of business, whichever is later, on the last day of the second month after the 10-percent penalty attaches shall be subject to an additional penalty of 11/2 percent attaching on the first day of each succeeding month on the amount of the original tax. The additional penalties shall continue to attach until the time of payment or until the time a court judgment is entered for the amount of unpaid taxes and penalties, whichever occurs first. (e) In addition to the penalties imposed by this section, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid. (f) When the last day of a month falls on Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on that date shall not attach if the tax collector receives payment in full by 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county’s offices for business prior to the time of delinquency on the “next business day” or for that whole day, that day shall be considered a legal holiday for purposes of this section. (Amended by Stats. 1994, Ch. 705, Sec. 24. Effective January 1, 1995.)
  63. 2922.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    For certain unsecured-roll taxes, late payment triggers interest and penalties, and some assessment types are excluded from this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2922.5. Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607 and the board reduces the assessment in dispute, Section 4985 shall apply. If a taxpayer does not pay by the delinquency date established by Section 2922 and indicated on the unsecured assessment roll, interest at the rate of 1 percent per month on the unpaid tax shall be charged from that date to the date of correction. Taxes unpaid by 5 p.m., or the close of business, whichever is later, on the date established by Section 4985 are delinquent and thereafter a delinquent penalty of 10 percent attaches to them. If taxes are not paid by 5 p.m., or the close of business, whichever is later, on the last day of the second succeeding month after the 10-percent penalty attaches, an additional penalty of 11/2 percent attaches to them on the first day of each month thereafter until the time of payment or until the time a court judgment is entered for the amount of the unpaid taxes and penalties, whichever occurs first. This section is not applicable to assessments made pursuant to Section 501, or to assessments made pursuant to Section 531.2 where the escape is the result of an act or omission of the assessee and to assessments made pursuant to Sections 531.3, 531.4, and 531.5. (Amended by Stats. 1991, Ch. 532, Sec. 23.)
  64. 2923.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Certain county staff handling delinquent unsecured property taxes may file a verified application with the board of supervisors to be discharged from accountability for collecting those amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2923. Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of the taxes, penalty, interest, or any other charge pertaining thereto, in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code. (Amended by Stats. 2011, Ch. 352, Sec. 4. (SB 948) Effective January 1, 2012.)
  65. 2927.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The collector of taxes on unsecured property must prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927. The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll. (Added by Stats. 1961, Ch. 489.)
  66. 2927.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The delinquent roll or abstract list must include all essential information about unpaid items and be in a form approved by the auditor and board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.1. The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor and board of supervisors. (Added by Stats. 1961, Ch. 489.)
  67. 2927.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Each year, after unsecured taxes become delinquent, the collector must list all unpaid items in an abstract list or delinquent roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.2. Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items. (Added by Stats. 1961, Ch. 489.)
  68. 2927.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The auditor must certify that the delinquent roll or abstract list contains a true and correct statement of the essential information needed to collect unpaid taxes on unsecured property, and later entries must be made on the delinquent roll or abstract list.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.3. Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to upaid taxes on unsecured property recorded in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the delinquent roll or the abstract list. (Added by Stats. 1961, Ch. 489.)
  69. 2927.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Errors in the delinquent roll or abstract list may be corrected in the same way as if they had occurred on the original unsecured roll, but not as to time.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.4. Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on the original unsecured roll. (Added by Stats. 1961, Ch. 489.)
  70. 2927.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    A delinquent roll, abstract list, or certified copy showing unpaid taxes on unsecured property is prima facie evidence of several tax-related facts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.5. The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment, equalization and levy of taxes. (Added by Stats. 1961, Ch. 489.)
  71. 2927.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    If there is a tax deficiency, the tax collector may accept a partial payment from the taxpayer with approval from the board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.6. Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are to be applied first to all penalties, interest and costs with the balance being applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other delinquent tax. (Amended by Stats. 1979, Ch. 242.)
  72. 2927.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    If the tax collector can identify a recorded undivided interest, the collector may accept a pro rata tax payment at the assessee’s request, and the assessee must pay the matching pro rata amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2927.7. Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in the property assessed, the tax collector may, at the assessee’s request, accept pro rata payment of taxes due. The assessee shall pay to the tax collector an amount equal to the percentage of the total property comprised by the assessee’s undivided interest assessed as a pro rata payment to the total amount due at the time of payment. Upon proper payment, the assessee shall be discharged from the tax lien. (Added by Stats. 1990, Ch. 126, Sec. 22. Effective June 11, 1990.)
  73. 2928.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    A county officer may destroy an original unsecured roll only if required approvals, certification, and substitute-record retention conditions are met. The substitute media may also be destroyed after five years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2928. Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors, (b) the delinquent roll or abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least five years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the five-year retention period. (Amended by Stats. 1990, Ch. 126, Sec. 23. Effective June 11, 1990.)
  74. 2928.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    If the original unsecured roll is destroyed under Section 2928, delinquent taxes or interests not shown in the delinquent roll or abstract list are conclusively treated as paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [2901 - 2928.1] ( Heading of Article 1 added by Stats. 1974, Ch. 908. ) ## 2928.1. Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied. (Added by Stats. 1961, Ch. 489.)
  75. 2951.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Taxes due on unsecured property may be collected by seizure and sale of certain property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2951. Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: (a) Personal property. (b) Improvements. (c) Possessory interests. (Added by renumbering Section 2914 by Stats. 1974, Ch. 908.)
  76. 2952.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    A record must be kept of property that is seized and sold.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2952. A record shall be kept of the property seized and sold. (Added by renumbering Section 2915 by Stats. 1974, Ch. 908.)
  77. 2953.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Property on the unsecured roll generally may not be seized or sold for taxes until the taxes are delinquent, unless the tax collector makes a necessity determination and files a written declaration first.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2953. Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax collector first determines that seizure prior to that date is necessary because there is a great probability that the taxes will not be collectible after the delinquency date due to the financial condition of the taxpayer or other suitable reason, and prior to the seizure files a written declaration under penalty of perjury with the clerk of the board of supervisors setting forth the grounds and necessity for such seizure. The tax collector shall deliver a copy of the declaration to the assessee at the time of seizure. (Added by Stats. 1974, Ch. 908.)
  78. 2953.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The tax collector may seize certain unsecured-roll property before it becomes delinquent, and does not have to file a declaration with the clerk of the board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2953.1. Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to 6111, inclusive, of the Uniform Commercial Code, or which is advertised to be sold at public auction, or which has been seized for prior year’s delinquent taxes may be seized by the tax collector prior to delinquency without filing a declaration with the clerk of the board of supervisors. (Amended by Stats. 1994, Ch. 668, Sec. 24. Effective January 1, 1995.)
  79. 2954.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    An assessee may challenge a property seizure in superior court, but must first file a sufficient bond with the tax collector and give the court proof of the bond.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2954. (a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the superior court alleging: (1) That there are no grounds for the seizure; (2) That the declaration of the tax collector is untrue or inaccurate; and (3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent. (b) As a condition of maintaining the special proceedings for a writ, the assessee shall file with the tax collector a bond sufficient to pay the taxes and all fees and charges actually incurred by the tax collector as a result of the seizure, and shall furnish proof of the bond with the court. Upon the filing of the bond, the tax collector shall release the property to the assessee. (Amended by Stats. 1982, Ch. 517, Sec. 361.)
  80. 2955.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    If the assessee wins a writ proceeding under Section 2954, the assessee can recover costs from the county and the tax collector bears seizure-related costs. If later delinquent taxes remain unpaid and seizure or recovery action becomes necessary, the assessee must reimburse the county for original seizure and related costs, plus taxes and delinquent penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2955. If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs, including attorney’s fees, incurred by virtue of the seizure and subsequent actions, and the tax collector shall bear the costs of seizure and any fees and expenses of keeping the seized property. If, however, subsequent to the date the taxes in question become delinquent, the taxes are not paid in full and it becomes necessary for the tax collector to seize property of the assessee in payment of the taxes or to commence an action against the assessee for recovery of the taxes, in addition to all taxes and delinquent penalties, the assessee shall reimburse the county for all costs incurred at the time of the original seizure and all other costs charged to the tax collector or the county as a result of the original seizure and any subsequent actions. (Amended by Stats. 1982, Ch. 517, Sec. 362.)
  81. 2956.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    On request, courts must give these special writ proceedings priority over other civil actions and proceedings, except where another law already gives special precedence.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2956. In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any party thereto, give such proceedings precedence over all other civil actions and proceedings, except actions and proceedings to which special precedence is otherwise given by law, in the matter of the setting of them for hearing or trial and in their hearing or trial, to the end that all such proceedings shall be quickly heard and determined. (Added by Stats. 1974, Ch. 908.)
  82. 2957.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Notice of a tax sale time and place must be given at least one week before the sale, either by newspaper publication in the county or by posting in three public places.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2957. Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in three public places. In the event that it is necessary to continue the sale to a later date, notice shall be given as provided above. (Added by renumbering Section 2916 by Stats. 1974, Ch. 908.)
  83. 2958.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Tax property sales must be conducted by public auction, and enough property must be sold to cover taxes, penalties, and costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2958. The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs. Costs include but are not limited to: (a) The costs of advertising. (b) The same mileage and keeper’s fees as allowed by law to the sheriff for seizing and keeping property under attachment. (c) A fee of not exceeding fifteen dollars ($15) for each seizure which may be charged by the tax collector making the seizure. Whenever any of the foregoing costs have been incurred by the county any payment of taxes made thereafter shall include the amount of such costs. (Amended by Stats. 1976, Ch. 828.)
  84. 2959.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    An owner may redeem seized property before it is sold by paying the taxes, penalties, and costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2959. Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold. Prior to the time the property is sold such payment may be made at the office of the tax collector or to the auctioneer at the place of sale as designated in the notice of sale. For purposes of this section, property is sold when the bid is accepted by the auctioneer. (Added by renumbering Section 2917.5 by Stats. 1974, Ch. 908.)
  85. 2960.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    When the bid price is paid and the property is delivered with a bill of sale, title passes to the purchaser.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2960. On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser. (Added by renumbering Section 2918 by Stats. 1974, Ch. 908.)
  86. 2961.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Excess sale proceeds must be handled first for the owner, then held in the county treasury until claimed, and unclaimed excess becomes county property after three years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2961. Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess shall be deposited in the county treasury, subject to the order of the owner or his successor in interest. Any excess in the proceeds of any sale heretofore or hereafter made becomes the property of the county if not claimed within three years after the date of sale. (Added by renumbering Section 2919 by Stats. 1974, Ch. 908.)
  87. 2962.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    The unsold portion of property may be left at the place of sale, and the owner bears the risk.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2962. The unsold portion of any property may be left at the place of sale at the risk of the owner. (Added by renumbering Section 2920 by Stats. 1974, Ch. 908.)
  88. 2963.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. )

    Verify source ↗

    Property on the unsecured tax roll may not be seized and sold for taxes after three years from delinquency, and that period is tolled when bankruptcy law or a court order blocks collection actions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Seizure and Sale [2951 - 2963] ( Article 2 added by Stats. 1974, Ch. 908. ) ## 2963. Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order. (Amended by Stats. 1991, Ch. 532, Sec. 24.)
  89. 3.

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

    Verify source ↗

    People already holding offices under repealed acts keep those offices, if the code continues them, on the same former tenure.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 3. All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are continued by this code, continue to hold them according to their former tenure. (Enacted by Stats. 1939, Ch. 154.)
  90. 30.

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

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    California courts must recognize and enforce certain tax liabilities imposed by other states or their political subdivisions when those jurisdictions extend similar comity to California.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 30. The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends a like comity to this State. (Amended by Stats. 1951, Ch. 1381.)
  91. 30001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

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    This section says the part may be cited as the “Cigarette and Tobacco Products Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30001. This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.” (Amended by Stats. 1989, Ch. 634, Sec. 1. Effective September 21, 1989.)
  92. 30002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This chapter’s definitions apply to this part 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 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1959, Ch. 1040.)
  93. 30003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This section defines “cigarette” for the cigarette tax chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30003. “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand. (Added by Stats. 1959, Ch. 1040.)
  94. 30005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

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    “Untaxed cigarette” means a cigarette that has not yet been distributed in a way that creates tax liability under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30005. “Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part. (Added by Stats. 1959, Ch. 1040.)
  95. 30005.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This section defines “untaxed tobacco product.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30005.5. “Untaxed tobacco product” means either of the following: (a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part. (b) Any tobacco product that was distributed in a manner that resulted in a tax liability under this part, but that was returned to the distributor after the tax was paid and for which the distributor has either claimed a deduction pursuant to subdivision (c) of Section 30123 or 30131.2, or a refund or credit pursuant to Section 30176.2 or Section 30178.2. (Amended by Stats. 2007, Ch. 295, Sec. 1. Effective October 5, 2007.)
  96. 30006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This section defines “sale” to include transfers of title or possession made for consideration, exchange, or barter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30006. “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever. (Added by Stats. 1959, Ch. 1040.)
  97. 30008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    “Distribution” includes selling, using, consuming, or placing untaxed cigarettes or tobacco products in specified ways 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 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30008. “Distribution” includes: (a) The sale of untaxed cigarettes or tobacco products in this state. (b) The use or consumption of untaxed cigarettes or tobacco products in this state. (c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers. (Amended by Stats. 1989, Ch. 634, Sec. 3. Effective September 21, 1989.)
  98. 30009.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    “Use or consumption” of cigarettes or tobacco products includes exercising any right or power over them as an owner, except sale or a licensed distributor’s keeping or retention for sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30009. “Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale. (Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.)
  99. 30010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

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    This section defines “person” broadly to include many kinds of individuals, organizations, governmental units, and similar groups acting as a unit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30010. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit. (Amended by Stats. 1994, Ch. 1200, Sec. 70. Effective September 30, 1994.)
  100. 30011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This section defines “distributor” for cigarette tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30011. “Distributor” includes: (a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes. (b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products. (c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state. (Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.)
  101. 30012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    “Dealer” means a person who sells cigarettes or tobacco products in this state, except someone holding a distributor’s or wholesaler’s license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30012. “Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products. (Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.)
  102. 30013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

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    “In this State” or “in the State” means the exterior limits of California, including territory within those limits owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30013. “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 1959, Ch. 1040.)
  103. 30014.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

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    This section defines “transporter” for cigarette-tax purposes and lists who is excluded from that definition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30014. (a) “Transporter” means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions. (2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid. (b) “Transporter” shall not include any of the following: (1) A licensed distributor. (2) A common carrier. (3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended. (Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.)
  104. 30015.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This section defines “package” for cigarettes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30015. “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes. (Amended by Stats. 1967, Ch. 963.)
  105. 30016.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A “wholesaler” includes certain non-distributors who sell cigarettes or tobacco products for resale 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 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30016. “Wholesaler” includes: (a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions. (b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid. (Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.)
  106. 30017.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    “Wholesale cost” means the distributor’s cost for tobacco products before any discounts or trade allowances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30017. “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances. (Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.)
  107. 30018.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    This section defines “stamps and meter impressions” and gives the board power to prescribe and approve their types and how they are applied to cigarette packages.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30018. (a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology. (b) The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes. (Added by Stats. 2002, Ch. 1124, Sec. 54. Effective September 30, 2002.)
  108. 30019.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    “Importer” means a purchaser for resale in the United States of cigarettes or tobacco products made outside the United States for a first sale or distribution within the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 1. General Provisions and Definitions [30001 - 30019] ( Chapter 1 added by Stats. 1959, Ch. 1040. ) ## 30019. “Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States. (Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.)
  109. 3002.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If an assessee of property on the unsecured roll moves to another county, the county tax official may hire an attorney to sue for and collect the taxes in the official’s name.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## 3002. If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which the property was assessed may employ an attorney to sue for and collect the taxes in such official’s name. This does not relieve such official from any duties. (Enacted by Stats. 1939, Ch. 154.)
  110. 3003.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If delinquent taxes or assessments are not adequately secured by a lien on real property, the county may sue the taxpayer to recover the unpaid amounts, plus penalties and costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## 3003. Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector or the board of supervisors, to secure the payment of the taxes or assessments, the county may, in any civil action, sue the taxpayer in its own name, including general partners of a partnership assessee, persons who have assumed the liability to pay the assessed taxes by contract or lease, or those persons who are the alter ego or successor in interest of a corporate assessee, for the recovery of the delinquent taxes or assessments, with penalties and costs. The county seat of the county in which the property was assessed shall be a proper place of trial. (Amended by Stats. 1990, Ch. 126, Sec. 24. Effective June 11, 1990.)
  111. 3004.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    In a tax lawsuit, the tax roll or a certified copy of an entry is prima facie evidence of the plaintiff’s right to recover.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## 3004. In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie evidence of the plaintiff’s right to recover. (Enacted by Stats. 1939, Ch. 154.)
  112. 3005.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

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    In tax-collector lawsuits to recover delinquent unsecured property taxes, the sheriff or marshal must state the ordinary service costs when the summons or process is returned, those costs are added to the judgment, and after the judgment is paid or satisfied the costs go to the county general fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## 3005. When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons or process is returned, the costs which he or she would ordinarily be entitled to for that service and those costs shall be made a part of any judgment recovered by the tax collector and on payment or satisfaction of the judgment the costs shall be deposited in the county general fund. (Amended by Stats. 1996, Ch. 872, Sec. 140. Effective January 1, 1997.)
  113. 3006.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

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    The tax collector may sue early to recover unsecured property taxes if needed, but must file a declaration before delinquency and can seek an ex parte attachment. The assessee can post a bond, and the court may order costs, release sureties, award interest, and give these cases hearing priority.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## 3006. (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent if, in the tax collector’s opinion, it is necessary to do so in order to insure payment of such taxes because of the financial condition of the assessee or for other appropriate reasons. The tax collector shall file a declaration under penalty of perjury, as part of the complaint, setting forth the grounds and necessity for the action prior to the delinquency date. The tax collector shall also be entitled, upon application, to an ex parte writ of attachment of so much of the assessee’s property as is necessary to satisfy the taxes on the basis of the tax collector’s declaration. (b) An assessee named in an action under subdivision (a) may file with the court a bond sufficient to pay the taxes alleged due in the complaint and petition the court to release the attached property. (c) If the court determines that the action and writ of attachment prior to the delinquency date are unnecessary, the court shall require the county to pay all costs of suit, including attorney’s fees, incurred by the assessee, and the sureties shall be released from liability on the bond. The court may, in its discretion, require payment of the taxes in question as a condition of releasing the sureties. In that case, however, the assessee shall be entitled to interest from the county at the rate of 7 percent per annum from the date the taxes are paid until the date the taxes would have become delinquent. (d) In any case where an action by the tax collector under this section is dismissed and the assessee is not required by the court to pay the taxes as a condition of dismissal and subsequent to the delinquency date the taxes remain unpaid, the county shall be entitled to recover, in addition to the taxes and all penalties and costs accruing thereon, all costs ordered by the court to be paid by the county to the assessee in the first action and all costs incurred by the county in any subsequent actions of the county in collecting the taxes. (e) In all actions and proceedings brought under this section, all courts in which the actions and proceedings are pending shall, upon the request of any party thereto, give the actions and proceedings precedence over all other civil actions and proceedings, except actions and proceedings to which special precedence is otherwise given by law, in the matter of setting them for hearing or trial, and in their hearing or trial, to the end that all the actions and proceedings shall be quickly heard and determined. (Amended by Stats. 1982, Ch. 517, Sec. 363.)
  114. 3007.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. )

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    Civil actions for delinquent taxes or assessments under Section 3003 must be started within three years after unsecured taxes become delinquent.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Suits for Taxes [3002 - 3007] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## 3007. Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became delinquent. The limitation period of this section shall be tolled for any and all periods during which a civil action described by this section is prohibited by federal bankruptcy laws or rules, or by a court order. (Added by Stats. 1991, Ch. 532, Sec. 25.)
  115. 30101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Every distributor must pay a cigarette tax on distributions of cigarettes at the rates stated in the section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30101. Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.0035) for the distribution of each cigarette on and after August 1, 1967, until 12:01 a.m. on October 1, 1967, at the rate of five mills ($0.005) on and after 12:01 a.m. on October 1, 1967, until 12:01 a.m. on January 1, 1994, and at the rate of six mills ($0.006) on and after 12:01 a.m. on January 1, 1994. (Amended by Stats. 1994, Ch. 146, Sec. 210. Effective January 1, 1995.)
  116. 30101.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Retail sales of cigarettes or tobacco products in California generally must be face-to-face, and delivery sales are allowed only if several licensing, compliance, and reporting 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 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30101.7. (a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and escrow and other payment obligations on cigarettes sold to residents of the state and to ensure compliance with the Prevent All Cigarette Trafficking Act of 2009 (PACT Act; Public Law 111-154). (b) Except as provided in subdivision (d), no person may engage in a retail sale of cigarettes or tobacco products in California unless the sale is a vendor-assisted, face-to-face sale. (c) For the purposes of this section, the following definitions shall apply: (1) “Cigarette” has the same meaning as provided in Section 375 of Title 15 of the United States Code, as amended from time to time. (2) “Consumer” means a person who purchases cigarettes or tobacco products. “Consumer” does not include any person licensed under this part or under Division 8.6 (commencing with Section 22970) of the Business and Professions Code and lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or tobacco products. (3) “Delivery sale” means sale of cigarettes or tobacco products into and in this state in either of the following cases: (A) The consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the consumer when the request for purchase or order is made. (B) The cigarettes or tobacco products are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the consumer when the consumer obtains possession of the cigarettes or tobacco products. (4) “Delivery seller” means a person who makes a delivery sale. (5) “Face-to-face sale” means a sale in which the purchaser is in the physical presence of the seller or the seller’s employee or agent at the time of the sale. A face-to-face sale does not include a delivery sale. (6) “Indian country” shall have the same meaning as provided in Section 1151 of Title 18 of the United States Code, and includes any other land held by the United States in trust or restricted status for one or more Indian tribes. (7) “Interstate commerce” means commerce between a state and any place outside the state, commerce between a state and Indian country in the state, or commerce between points in the same state but through a place outside of the state or through any Indian country. (8) “Tobacco products” shall have the same meaning as otherwise defined under this part with the exception of cigars. (d) A person may engage in delivery sale of cigarettes or tobacco products to a person in California provided that all of the following conditions are met: (1) The delivery seller has fully complied with all of the requirements of Chapter 10A (commencing with Section 375) of Title 15 of the United States Code, otherwise known as the Jenkins Act. (2) The delivery seller obtains and maintains any applicable license under this part and under Division 8.6 (commencing with Section 22970) of the Business and Professions Code, as if the delivery sales occurred entirely within this state. (3) The delivery seller complies with any applicable state law that imposes escrow or other payment obligations on tobacco product manufacturers, including, but not limited to, Sections 104555 to 104557, inclusive, of the Health and Safety Code. (4) The delivery seller complies with any applicable state law or local ordinance that imposes restrictions on the retail sale of cigarettes or tobacco products directly to the public from a retail location, including Section 104559.5 of the Health and Safety Code, as if the delivery sales occurred entirely within the state and place. (5) The Attorney General may require the delivery seller to report to the Attorney General its delivery sales of cigarettes and tobacco products to California consumers in the form and manner specified by the Attorney General. (e) Any violation of this section by any person is a misdemeanor. Each offense shall be punishable by a fine not to exceed five thousand dollars ($5,000), or imprisonment not to exceed one year in a county jail, or both the fine and imprisonment. The amount of any fines assessed shall be deposited in the Cigarette and Tobacco Products Compliance Fund. (f) The California Department of Tax and Fee Administration may provide information relative to a seller’s failure or attempt to comply with the PACT Act and the Jenkins Act to the Attorney General. (g) The Attorney General or a city attorney, county counsel, or district attorney may bring a civil action to enforce this section against a person that violates this section and, in addition to any other remedy provided by law, the court shall assess a civil penalty in accordance with the following schedule: (1) A civil penalty of not less than one thousand dollars ($1,000) and not more than two thousand dollars ($2,000) for the first violation. (2) A civil penalty of not less than two thousand five hundred dollars ($2,500) and not more than three thousand five hundred dollars ($3,500) for the second violation within a five-year period. (3) A civil penalty of not less than four thousand dollars ($4,000) and not more than five thousand dollars ($5,000) for the third violation within a five-year period. (4) A civil penalty of not less than five thousand five hundred dollars ($5,500) and not more than six thousand five hundred dollars ($6,500) for a fourth violation within a five-year period. (5) A civil penalty of up to ten thousand dollars ($10,000) for a fifth or subsequent violation within a five-year period. (h) This section does not prohibit the lawful sale of a tobacco product that occurs by means of a vending machine. (i) Nothing in this section shall relieve the seller of cigarettes from any other applicable requirement of state law relating to the sale or distribution of cigarettes or tobacco products in this state. (j) The California Department of Tax and Fee Administration shall enforce the licensing and tax provisions of this section. Other provisions of this section shall be enforced by the Attorney General. (k) The provisions of this section are severable. If any provision of this section or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. (Amended by Stats. 2025, Ch. 462, Sec. 5. (SB 863) Effective January 1, 2026.)
  117. 30102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    This section exempts certain sales of cigarettes or tobacco products from the taxes imposed by this part, when sold to specified federal military exchanges, commissaries, ships’ stores, or the U.S. Veterans’ Administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30102. (a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following: (1) United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores. (2) The United States Veterans’ Administration. (b) This section shall remain in effect only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations. (Amended by Stats. 1992, Ch. 1336, Sec. 6. Effective January 1, 1993.)
  118. 30102.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The cigarette tax in this part does not apply to certain non-tax-paid cigarettes or tobacco products when they are under internal revenue bond or customs control.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30102.5. The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control. (Amended by Stats. 1989, Ch. 634, Sec. 9. Effective September 21, 1989.)
  119. 30103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The cigarette tax in this part does not apply to certain sales from a manufacturer to a licensed distributor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30103. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor. (Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.)
  120. 30103.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Certain authorized sales or transfers of untaxed cigarettes or tobacco products to a law enforcement agency for a criminal investigation are exempt from the tax and surcharge, and the agency is also exempt from distributor licensing and from collecting or remitting the tax on those authorized distributions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30103.5. (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when that sale or transfer is authorized by the board. (b) A law enforcement agency authorized by the board to receive or purchase cigarettes or tobacco products as provided in subdivision (a) shall not be required to apply for, or obtain, a license as a distributor pursuant to Section 30140. (c) A law enforcement agency making distributions of cigarettes and tobacco products received or purchased under subdivision (a) is not required to collect or remit the tax or surcharge imposed by this part with respect to those authorized distributions. (Amended by Stats. 1999, Ch. 941, Sec. 34. Effective January 1, 2000.)
  121. 30104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Sales of cigarettes or tobacco products by distributors to certain interstate or foreign passenger carriers, or to authorized sellers on those carriers’ facilities, are exempt from this part’s tax. The carriers or authorized sellers, however, must pay the tax and file reports with the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30104. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell cigarettes or tobacco products on the facilities of the carrier. Whenever cigarettes or tobacco products are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell cigarettes or tobacco products on those facilities, the tax imposed under this part shall not be levied with respect to the sales of the cigarettes or tobacco products by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell cigarettes or tobacco products on the facilities of the carriers, as the case may be, for the privilege of making sales in California at the same rate as set under this part. Those common carriers and authorized persons shall pay the tax imposed by this section and file reports with the board, as provided in Section 30186. (Amended November 8, 2016, by initiative Proposition 56, Sec. 5.2.)
  122. 30105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The cigarette tax in this part does not apply to certain sales by the original importer to a licensed distributor when the products were manufactured outside the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30105. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States. (Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.)
  123. 30105.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Certain federally tax-free cigarettes and tobacco products are exempt from the cigarette tax when delivered under the stated conditions for veterans’ facilities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30105.5. The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home of the State of California or a hospital or domiciliary facility of the United States Veterans’ Administration for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax shall not be imposed with respect to the use or consumption of such cigarettes or tobacco products by the institution or by the veteran patients or domiciliaries. (Amended by Stats. 1989, Ch. 634, Sec. 13. Effective September 21, 1989.)
  124. 30106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The cigarette tax in this part does not apply to certain untaxed cigarettes brought into the state in limited quantities for personal use or obtained at one time from listed instrumentalities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30106. The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102. (Amended by Stats. 1970, Ch. 547.)
  125. 30107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Taxes arising from a cigarette or tobacco product distribution must be paid by the user or consumer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30107. The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer. (Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.)
  126. 30108.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Distributors and certain businesses must collect the cigarette or tobacco tax from the buyer or donee and give a receipt, unless the distribution is exempt.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30108. (a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of which the tax imposed under this part is inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the tax with respect to his or her distribution of the cigarettes or tobacco products, at the time the purchaser becomes so obligated, collect the tax from the purchaser, if the purchaser is other than a licensed distributor, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the board. (b) Every person engaged in business in this state and making gifts of untaxed cigarettes or tobacco products as samples with respect to which the tax imposed under this part is inapplicable shall, at the time of making the gift or, if the donee is not then obligated to pay the tax with respect to his or her distribution of the cigarettes or tobacco products, at the time the donee becomes so obligated, collect the tax from the donee, if the donee is other than a licensed distributor, and shall give the donee a receipt therefor in the manner and form prescribed by the board. This section shall not apply to those distributions of cigarettes or tobacco products that are exempt from tax under Section 30105.5. (c) “Engaged in business in the state” means and includes any of the following: (1) Maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business. (2) Having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the distributor or its subsidiary for the purpose of selling, delivering, or the taking of orders for cigarettes or tobacco products. (d) The taxes required to be collected by this section constitute debts owed by the distributor, or other person required to collect the taxes, to the state. (Amended November 8, 2016, by initiative Proposition 56, Sec. 5.3.)
  127. 30109.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Unless contrary evidence is shown, cigarettes or tobacco products acquired by a distributor are presumed untaxed, and cigarettes or tobacco products manufactured in or transported to California and no longer held by the distributor are presumed distributed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30109. Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed. (Amended by Stats. 1989, Ch. 634, Sec. 16. Effective September 21, 1989.)
  128. 30110.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A claim for exemption from tax under this part must be made to the board in the manner the board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30110. Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe. (Added by Stats. 1959, Ch. 1040.)
  129. 30111.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The cigarette tax in this part replaces other state, county, municipal, and district taxes on distributing cigarettes or tobacco products.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Tax on Distributors [30101 - 30111] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30111. The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products. This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products. (Amended by Stats. 1989, Ch. 634, Sec. 17. Effective September 21, 1989.)
  130. 30121.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    This section defines key terms used in the cigarette and tobacco products surtax article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30121. For purposes of this article: (a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988. (b) “Tobacco products” includes, but is not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products shall also include electronic cigarettes. Tobacco products shall not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes where that product is marketed and sold solely for such approved use. Tobacco products does not include any food products as that term is defined pursuant to Section 6359. (c) “Electronic cigarettes” means any device or delivery system sold in combination with nicotine which can be used to deliver to a person nicotine in aerosolized or vaporized form, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person nicotine in aerosolized or vaporized form. Electronic cigarettes do not include any device not sold in combination with any liquid or substance containing nicotine, or any battery, battery charger, carrying case, or other accessory not used in the operation of the device if sold separately. Electronic cigarettes shall not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes where that product is marketed and sold solely for such approved use. As used in this subdivision, nicotine does not include any food products as that term is defined pursuant to Section 6359. (d) “Fund” means the Cigarette and Tobacco Products Surtax Fund created by Section 30122. (Amended November 8, 2016, by initiative Proposition 56, Sec. 3.1. Operative April 1, 2017, by Sec. 10 of Proposition 56. Note: This section was added on Nov. 8, 1988, by iniative Prop. 99, the Tobacco Tax and Health Protection Act of 1988.)
  131. 30122.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    The section creates the Cigarette and Tobacco Products Surtax Fund and limits how its money and account revenues may be used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30122. (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant to this article. Moneys in the fund may only be appropriated for the following purposes: (1) Tobacco-related school and community health education programs. (2) Tobacco-related disease research. (3) Medical and hospital care and treatment of patients who cannot afford to pay for those services, and for whom payment will not be made through any private coverage or by any program funded in whole by the federal government. (4) Programs for fire prevention; environmental conservation; protection, restoration, enhancement, and maintenance of fish, waterfowl, and wildlife habitat areas; and enhancement of state and local park and recreation purposes. (b) The fund consists of six separate accounts, as follows: (1) The Health Education Account, which shall only be available for appropriation for programs for the prevention and reduction of tobacco use, primarily among children, through school and community health education programs. Revenues from the Health Education Account shall not be used to match federal funds for any purpose. (2) The Hospital Services Account, which shall only be available for appropriation for payment to public and private hospitals licensed pursuant to subdivision (a) of Section 1250 of the Health and Safety Code for the treatment of hospital patients who cannot afford to pay for that treatment and for whom payment for hospital services will not be made through private coverage or by any program funded in whole by the federal government. (3) The Physician Services Account, which shall only be available for appropriation for payment to physicians for services to patients who cannot afford to pay for those services, and for whom payment for physician services will not be made through private coverage or by any program funded in whole by the federal government. (4) The Research Account, which shall only be available for appropriation for tobacco-related disease research. Revenues from the Public Research Account shall not be used to match federal funds for any purpose. (5) The Public Resources Account, which shall only be available for appropriation in equal amounts for both of the following: (A) Programs to protect, restore, enhance, or maintain fish, waterfowl, and wildlife habitat on an equally funded basis. (B) Programs to enhance state and local park and recreation resources. (6) The Unallocated Account, which shall be available for appropriation for any purpose specified in subdivision (a). (Amended by Stats. 2005, Ch. 14, Sec. 2. Effective June 17, 2005. Applicable from July 1, 2004, as provided in Sec. 4 of Ch. 14. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.)
  132. 30123.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    Every distributor must pay a cigarette surtax of $0.0125 per cigarette and a tobacco-products surtax based on wholesale cost, with the tobacco-products rate set annually by the State Board of Equalization.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30123. (a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the distribution of cigarettes at the rate of twelve and one-half mills ($0.0125) for each cigarette distributed. (b) There shall be imposed upon every distributor a tax upon the distribution of tobacco products, based on the wholesale cost of these products, at a tax rate, as determined annually by the State Board of Equalization, which is equivalent to the combined rate of tax imposed on cigarettes by subdivision (a) and the other provisions of this part. (c) The wholesale cost used to calculate the amount of tax due under subdivision (b) does not include the wholesale cost of tobacco products that were returned by a customer during the same reporting period in which the tobacco products were distributed, when the distributor refunds the entire amount the customer paid for the tobacco products either in cash or credit. For purposes of this subdivision, refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs is refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle. (Amended by Stats. 2001, Ch. 426, Sec. 2. Effective October 2, 2001. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.)
  133. 30124.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    Most money raised by the cigarette surtax must be deposited into specified accounts, with certain refunds and reimbursements excepted.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30124. (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the tax imposed by Section 30123, pursuant to its powers vested by this part, all moneys raised pursuant to the taxes imposed by Section 30123 shall be deposited into the fund as provided in subdivision (b). (b) Moneys shall be deposited in the fund according to the following formula: (1) Twenty percent shall be deposited in the Health Education Account. (2) Thirty-five percent shall be deposited in the Hospital Services Account. (3) Ten percent shall be deposited in the Physician Services Account. (4) Five percent shall be deposited in the Research Account. (5) Five percent shall be deposited in the Public Resources Account. (6) Twenty-five percent shall be deposited in the Unallocated Account. (c) Any amounts appropriated from any account specified in subdivision (b) which is not encumbered within the period prescribed by law shall revert to the account from which it was appropriated. (d) This section shall become operative July 1, 1996. (Repealed (in Sec. 3) and added by Stats. 1995, Ch. 194, Sec. 4. Effective July 27, 1995. Section operative July 1, 1996, by its own provisions. Note: Section 30124 originally was added on Nov. 8, 1988, by initiative Prop. 99.)
  134. 30125.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    Money spent under this section must be used only for the section’s purposes, must supplement existing service levels, and must not replace existing service funding. The fund may be used for loans to the General Fund, and those loans must be repaid with interest at the Pooled Money Investment Account rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30125. Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of service and not to fund existing levels of service. The fund and accounts in the fund may be used for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. The loans shall be repaid with interest from the General Fund at the Pooled Money Investment Account rate. (Amended by Stats. 1994, Ch. 136, Sec. 4. Effective July 5, 1994. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.)
  135. 30126.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    The State Board of Equalization must make the annual determination under Section 30123(b) based on the wholesale cost of tobacco products as of March 1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30126. The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year. (Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
  136. 30128.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    This article takes effect on January 1, 1989.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30128. This article shall take effect on January 1, 1989. (Added November 8, 1988, by initiative Proposition 99. Note: This section prescribes a delayed operative date for Article 2, commencing with Section 30121.)
  137. 30129.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    The tax under Section 30123 applies to every cigarette and tobacco product held or controlled by every dealer and distributor starting at 12:01 a.m. on January 1, 1989.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30129. The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization. (Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
  138. 30130.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. )

    Verify source ↗

    This article can be amended only by a four-fifths vote of both houses, and any amendment must stay consistent with the article’s purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Cigarette and Tobacco Products Surtax [30121 - 30130] ( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) ## 30130. This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes. (Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
  139. 30130.50.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

    Verify source ↗

    This section defines “cigarette” and “tobacco products” for this article by cross-reference to other code sections.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.50. Definitions. For the purposes of this article: (a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015. (b) “Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  140. 30130.51.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

    Verify source ↗

    The section adds a cigarette distribution tax and directs the board to create rules for an equivalent tax on electronic cigarettes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.51. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax. (a) In addition to any other taxes imposed upon the distribution of cigarettes under this part, there shall be imposed an additional tax upon every distributor of cigarettes at the rate of one hundred mills ($0.100) for each cigarette distributed on or after the first day of the first calendar quarter commencing more than 90 days after the effective date of this act. (b) The board shall adopt regulations providing for the implementation of an equivalent tax on electronic cigarettes as that term is defined in subdivision (c) of Section 30121, and the methods for collection of the tax. Such regulations shall include imposition of an equivalent tax on any device intended to be used to deliver aerosolized or vaporized nicotine to the person inhaling from the device when sold separately or as a package; any component, part, or accessory of such a device that is used during the operation of the device, whether sold separately or as a package with such device; and any liquid or substance containing nicotine, whether sold separately or as a package with any device that would allow it to be inhaled. Such regulations may include, but are not limited to, defining who is a distributor of electronic cigarettes pursuant to Section 30011 and the licensing requirements of any such person. (c) Notwithstanding any other provision of this part, all revenues resulting from the tax imposed by subdivision (a) and all revenues resulting from the equivalent increase in the tax on tobacco products, including electronic cigarettes, imposed by subdivision (b) of Section 30123, shall be deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund created by Section 30130.53. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  141. 30130.52.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

    Verify source ↗

    Dealers, wholesalers, and licensed cigarette distributors must pay specified cigarette taxes, file returns with the board, and make payments with the required forms.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.52. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes. (a) (1) In addition to any other tax, every dealer and wholesaler, for the privilege of holding or storing cigarettes for sale, use, or consumption, shall pay a floor stock tax for each cigarette in its possession or under its control in this state at 12:01 a.m. on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act at the rate of one hundred mills ($0.100) for each cigarette. (2) Every dealer and wholesaler shall file a return with the board on or before the first day of the first calendar quarter commencing more than 180 days after the effective date of this act on a form prescribed by the board, showing the number of cigarettes in its possession or under its control in this state at 12:01 a.m. on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act. The amount of tax shall be computed and shown on the return. (b) (1) Every licensed cigarette distributor, for the privilege of distributing cigarettes and for holding or storing cigarettes for sale, use, or consumption, shall pay a cigarette indicia adjustment tax for each California cigarette tax stamp that is affixed to any package of cigarettes and for each unaffixed California cigarette tax stamp in its possession or under its control at 12:01 a.m. on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act at the following rates: (A) Two dollars and fifty cents ($2.50) for each stamp bearing the designation “25.” (B) Two dollars ($2) for each stamp bearing the designation “20.” (C) One dollar ($1) for each stamp bearing the designation “10.” (2) Every licensed cigarette distributor shall file a return with the board on or before the first day of the first calendar quarter commencing 180 days after the effective date of this act on a form prescribed by the board, showing the number of stamps described in subparagraphs (A), (B), and (C) of paragraph (1). The amount of tax shall be computed and shown on the return. (c) The taxes required to be paid by this section are due and payable on or before the first day of the first calendar quarter commencing 180 days after the effective date of this act. Payments shall be made by remittances payable to the board and the payments shall accompany the return and forms required to be filed by this section. (d) Any amount required to be paid by this section that is not timely paid shall bear interest at the rate and by the method established pursuant to Section 30202 from the first day of the first calendar quarter commencing 180 days after the effective date of this act, until paid, and shall be subject to determination, and redetermination, and any penalties provided with respect to determinations and redeterminations. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  142. 30130.53.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

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    The tax revenues covered by this article must go into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund, and the fund’s money may be used only for the act’s purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.53. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund. (a) The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund is hereby established in the State Treasury. (b) All revenues raised pursuant to the taxes imposed by this article, less refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, shall be deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund. (c) Notwithstanding any other law, the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund is a trust fund established solely to carry out the purposes of this act and all revenues deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund, together with interest earned by the fund, are hereby continuously appropriated for the purposes of this act without regard to fiscal year and shall be expended only in accordance with the provisions of this act and its purposes. (d) Notwithstanding any other law, revenues deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund, including any interest earned by the fund, shall only be used for the specific purposes set forth in this act, and shall be appropriated and expended only for the purposes expressed in this act and shall not be subject to appropriation, reversion, or transfer by the Legislature, the Governor, the Director of Finance, or the Controller for any purpose other than those specified in this act, nor shall such revenues be loaned to the General Fund or any other fund of the state or any local government fund. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  143. 30130.54.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

    Verify source ↗

    The board must assess the tax’s effect on cigarette and tobacco use, and the Controller must move money to offset revenue losses caused by the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.54. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue. (a) The board shall determine within one year of the effective date of this act, and annually thereafter, the effect that the additional taxes imposed on cigarettes by this article, and the resulting increase in the tax on tobacco products required by subdivision (b) of Section 30123, have on the consumption of cigarettes and tobacco products in this state. To the extent that a decrease in consumption is determined by the board to be a direct result of the additional tax imposed on cigarettes by this article, and the resulting increase in the tax on tobacco products required by subdivision (b) of Section 30123, the board shall determine the fiscal effect the decrease in consumption has on the Cigarette and Tobacco Products Surtax Fund created by Section 30122 (Proposition 99 as approved by the voters at the November 8, 1988, statewide general election), the Breast Cancer Fund created by Section 30461.6, and the California Children and Families Trust Fund created by Section 30131 (Proposition 10 as approved by the voters at the November 3, 1998, statewide general election), and the revenues derived from Section 30101. (b) The Controller shall transfer from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund to those affected funds described in subdivision (a) the amount necessary to offset the revenue decrease directly resulting from the imposition of additional taxes by this article. (c) The board shall determine within one year of the effective date of this act, and annually thereafter, the effect, if any, that the additional taxes imposed on cigarettes by this article, and the resulting increase in the tax on tobacco products required by subdivision (b) of Section 30123, have on the consumption of cigarettes and tobacco products in this state, including from the illegal sale of cigarettes and tobacco products. To the extent that there is a loss of state or local government sales and use tax revenues and such loss is determined by the board to be a direct result of the additional tax imposed on cigarettes by this article, and the resulting increase in the tax on tobacco products required by subdivision (b) of Section 30123, including from the illegal sale of cigarettes and tobacco products, the board shall determine the fiscal effect on state and local government sales and use tax revenues. (d) The Controller shall transfer from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund to the general fund of the state and those affected local governments described in subdivision (c) the amount necessary to offset the state and local sales and use tax revenue decrease directly resulting from the imposition of additional taxes by this article, including from the illegal sale of cigarettes and tobacco products. (e) Transfers under this section shall be made by the Controller at such times as the Controller determines necessary to further the intent of this section. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  144. 30130.55.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

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    This section directs how remaining tobacco tax funds must be allocated each year among health care, tobacco prevention, and medical research programs, with anti-supplanting limits and program-specific conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.55. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue. After deducting and transferring the necessary funds pursuant to Section 30130.54 and subdivisions (a), (b), (c), (d), and (e) of Section 30130.57, the Controller shall annually allocate and transfer the remaining funds in the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund as follows: (a) Eighty-two percent shall be transferred to the Healthcare Treatment Fund, which is hereby created, and shall be used by the State Department of Health Care Services to increase funding for the existing healthcare programs and services described in Chapter 7 (commencing with Section 14000) to Chapter 8.9 (commencing with Section 14700), inclusive, of Part 3 of Division 9 of the Welfare and Institutions Code, including those that provide healthcare, treatment, and services for Californians with tobacco-related diseases and conditions, by providing improved payments, for all healthcare, treatment, and services described in Chapter 7 (commencing with Section 14000) to Chapter 8.9 (commencing with Section 14700), inclusive, of Part 3 of Division 9 of the Welfare and Institutions Code. To the extent possible given the limits of funding under this article, payments and support for the nonfederal share of payments for healthcare, services, and treatment shall be increased based on criteria developed and periodically updated as part of the annual state budget process, provided that these funds shall not be used to supplant existing state general funds for these same purposes. These criteria shall include, but not be limited to, ensuring timely access, limiting specific geographic shortages of services, or ensuring quality care. Consistent with federal law, the funding shall be used to draw down federal funds. The funding shall be used only for care provided by health care professionals, clinics, health facilities that are licensed pursuant to Section 1250 of the Health and Safety Code, and to health plans contracting with the State Department of Health Care Services to provide health benefits pursuant to this section. The funding can be used for the nonfederal share of payments from governmental entities where applicable. The department shall, if required, seek any necessary federal approval for the implementation of this section. (b) Thirteen percent shall be used for the purpose of funding comprehensive tobacco prevention and control programs, provided that these funds are not to be used to supplant existing state or local funds for these same purposes. These funds shall be apportioned in the following manner: (1) Eighty-five percent to the State Department of Public Health Tobacco Control Program to be used for the tobacco control programs described beginning at Section 104375 of the Health and Safety Code. The State Department of Public Health shall award funds to state and local governmental agencies, tribes, universities and colleges, community-based organizations, and other qualified agencies for the implementation, evaluation, and dissemination of evidence-based health promotion and health communication activities in order to monitor, evaluate, and reduce tobacco and nicotine use, tobacco-related disease rates, and tobacco-related health disparities, and develop a stronger evidence base of effective prevention programming with not less than 15 percent of health promotion, health communication activities, and evaluation and tobacco use surveillance funds being awarded to accelerate and monitor the rate of decline in tobacco-related disparities with the goal of eliminating tobacco-related disparities. (2) Fifteen percent to the State Department of Education to be used for school programs to prevent and reduce the use of tobacco and nicotine products by young people as described in Section 104420 of the Health and Safety Code with not less than 15 percent of these funds being awarded to accelerate and monitor the rate of decline in tobacco-related disparities for the purpose of eliminating tobacco-related disparities. (c) Five percent to the University of California for medical research of cancer, heart and lung tobacco-related diseases pursuant to Article 2 (commencing with Section 104500) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code to supplement the Cigarette and Tobacco Products Surtax Medical Research Program, provided that these funds be used under the following conditions: (1) The funds shall be used for grants and contracts for basic, applied, and translational medical research in California into the prevention of, early detection of, treatments for, complementary treatments for, and potential cures for all types of cancer, cardiovascular and lung disease, oral disease, and tobacco-related diseases. Notwithstanding any other provision of law, the University of California, through the Tobacco Related Disease Research Program, shall have authority to expend funds received under this act for the purposes set forth in this subdivision. (2) Any grants and contracts awarded shall be awarded using existing medical research program infrastructure and on the basis of scientific merit as determined by an open, competitive peer review process that assures objectivity, consistency, and high quality. (3) Individuals or entities that receive the grants and contracts pursuant to this subdivision must reside or be located entirely within California. (4) The research must be performed entirely within California. (5) The funds shall not be used to supplant existing state or local funds for these same purposes. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  145. 30130.56.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

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    The California State Auditor must audit certain tobacco tax fund recipients at least every two years, and covered agencies must publish annual spending accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.56. Independent Audit and Disclosure. To provide full public accountability concerning the uses to which funds from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 are put, and to ensure full compliance with the California Healthcare, Research and Prevention Tobacco Tax Act of 2016: (a) The nonpartisan California State Auditor shall conduct at least biennially an independent financial audit of the state and local agencies receiving funds pursuant to the California Healthcare, Research and Prevention Tobacco Tax Act of 2016. An audit conducted pursuant to this section shall include, but not be limited to, a review of the administrative costs expended by the state agencies that administer the fund. (b) Based on the independent audit, the nonpartisan California State Auditor shall prepare a report detailing its review and include any recommendations for improvements. The report shall be made available to the public. (c) Each state agency and department receiving funds pursuant to this act shall, on an annual basis, publish on its respective Internet Web site an accounting of how much money was received from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund and how that money was spent. The annual accounting shall also be posted on any social media outlets the state agency or department deems appropriate. (d) The use of the funds received by the State Department of Health Care Services pursuant to subdivision (a) of Section 30130.55 shall be subject to the same restrictions, including, but not limited to, audits and prevention of fraud, imposed by existing law. (e) The use of the funds received by the State Department of Public Health, the State Department of Education, and the University of California pursuant to subdivisions (b) and (c) of Section 30130.55 shall be subject to oversight by the Tobacco Education and Research Oversight Committee pursuant to Sections 104365 and 104370 of the Health and Safety Code. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  146. 30130.57.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

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    This section directs how tobacco tax fund money must be spent, caps administrative costs, requires annual reviews and regulations, and lets funding be reduced if revenues drop.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.57. Implementation and Administrative Costs. (a) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund shall be used to reimburse the board for expenses incurred in the administration, calculation, and collection of the tax imposed by this article and for expenses incurred in the calculation and distribution of funds and in the promulgation of regulations as required by this act, provided, however, that after deducting the necessary funds pursuant to subdivision (b) of Section 30130.54, not more than 5 percent annually of the funds remaining in the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund shall be used for such administrative costs. (b) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund shall be used to reimburse the independent nonpartisan California State Auditor up to four hundred thousand dollars ($400,000) annually for actual costs incurred to conduct each of the audits required by Section 30130.56 for the purpose of providing public transparency and ensuring that the revenues generated by this article are used for healthcare, tobacco use prevention and research. (c) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund in the amount of forty million dollars ($40,000,000) annually shall be used to provide funding to the University of California for the purpose and goal of increasing the number of primary care and emergency physicians trained in California. This goal shall be achieved by providing this funding to the University of California to sustain, retain, and expand graduate medical education programs to achieve the goal of increasing the number of primary care and emergency physicians in the State of California based on demonstrated workforce needs and priorities. (1) For the purposes of this subdivision, “primary care” means internal medicine, family medicine, obstetrics/gynecology, and pediatrics. (2) Funding shall be prioritized for direct graduate medical education costs for programs serving medically underserved areas and populations. (3) For the purposes of this subdivision, all allopathic and osteopathic residency programs accredited by federally recognized accrediting organizations and located in California shall be eligible to apply to receive funding to support resident education in California. (4) The University of California shall annually review physician shortages by specialty across the state and by region. Based on this review, to the extent that there are demonstrated state or regional shortages of nonprimary care physicians, funds may be used to expand graduate medical education programs that are intended to address such shortages. (d) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund in the amount of thirty million dollars ($30,000,000) annually shall be used to provide funding to the State Department of Public Health state dental program for the purpose and goal of educating about, preventing and treating dental disease, including dental disease caused by use of cigarettes and other tobacco products. This goal shall be achieved by the program providing this funding to activities that support the state dental plan based on demonstrated oral health needs, prioritizing serving underserved areas and populations. Funded program activities shall include, but not be limited to, the following: education, disease prevention, disease treatment, surveillance, and case management. The department shall have broad authority to fully implement and effectuate the purposes of this subdivision, including the determination of underserved communities, the development of program protocols, the authority to reimburse state-sponsored services related to the program, and the authority to contract with one or more individuals or public or private entities to provide program activities. (e) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund in the amount of forty-eight million dollars ($48,000,000) annually shall be used for the purpose of funding law enforcement efforts to reduce illegal sales of tobacco products, particularly illegal sales to minors; to reduce cigarette smuggling, tobacco tax evasion, the sale of tobacco products without a license and the sale of counterfeit tobacco products; to enforce tobacco-related laws, court judgments, and legal settlements; and to conduct law enforcement training and technical assistance activities for tobacco-related statutes; provided that these funds are not to be used to supplant existing state or local funds for these same purposes. These funds shall be apportioned in the following manner: (1) Thirty million dollars ($30,000,000) annually to the California Department of Justice/Office of the Attorney General to be distributed to local law enforcement agencies to support and hire front-line law enforcement peace officers for programs, including, but not limited to, enforcement of state and local laws related to the illegal sales and marketing of tobacco to minors, and increasing investigative activities and compliance checks to reduce illegal sales of cigarettes and tobacco products to minors and youth. (2) Six million dollars ($6,000,000) annually to the board to be used to enforce laws that regulate the distribution and retail sale of cigarettes and other tobacco products, such as laws that prohibit cigarette and tobacco product smuggling, counterfeiting, selling untaxed cigarettes and other tobacco products, and selling cigarettes and other tobacco products without a proper license. (3) Six million dollars ($6,000,000) annually to the California Department of Public Health to be used to support programs, including, but not limited to, providing grants and contracts to local law enforcement agencies to provide training and funding for the enforcement of state and local laws related to the illegal sales of tobacco to minors, increasing investigative activities, and compliance checks, and other appropriate activities to reduce illegal sales of tobacco products to minors, including, but not limited to, the Stop Tobacco Access to Kids Enforcement (STAKE) Act, pursuant to Section 22952 of the Business and Professions Code. (4) Six million dollars ($6,000,000) annually to the California Attorney General to be used for activities, including, but not limited to, enforcing laws that regulate the distribution and sale of cigarettes and other tobacco products, such as laws that prohibit cigarette smuggling, counterfeiting, selling untaxed tobacco, selling tobacco without a proper license and selling tobacco to minors, and enforcing tobacco-related laws, court judgments, and settlements. (f) Not more than 5 percent of the funds received pursuant to this article shall be used by any state or local agency or department receiving such funds for administrative costs. (g) The California State Auditor shall promulgate regulations pursuant to the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) to define administrative costs for purposes of this article. Such regulations shall take into account the differing nature of the agencies or departments receiving funds. (h) The board shall determine beginning two years following the effective date of this act, and annually thereafter, any reduction in revenues, following the first year after the effective date of this act, resulting from a reduction in the consumption of cigarettes and tobacco products due to the additional taxes imposed on cigarettes by this article, and the increase in the tax on tobacco products required by subdivision (b) of Section 30123. If the board determines there has been a reduction in revenues, the amount of funds allocated pursuant to subdivisions (c), (d) and (e) shall be reduced proportionately. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  147. 30130.58.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. )

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    Unless stated otherwise, references in this act mean the statutes as they existed on January 1, 2016.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50 - 30130.58] ( Article 2.5 added November 8, 2016, by initiative Proposition 56, Sec. 4.1. ) ## 30130.58. Statutory References. Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016. (Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
  148. 30131.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    The California Children and Families Trust Fund is created in the State Treasury and must be used only to fund the specified provisions of the California Children and Families Act of 1998.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131. Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions of the California Children and Families Act of 1998 that are set forth in Division 108 (commencing with Section 130100) of the Health and Safety Code. (Amended by Stats. 1999, Ch. 126, Sec. 8. Effective July 14, 1999. Note: This section was added on Nov. 3, 1998, by initiative Prop. 10.)
  149. 30131.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    This section defines “cigarette” and “tobacco products” for this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131.1. The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997. (b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016. (Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2. Note: This section was added on Nov. 8, 1988, by initiative Prop. 10.)
  150. 30131.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    Cigarette distributors must pay an extra surtax of $0.025 per cigarette, and tobacco-product distributors must pay an additional tax tied to the cigarette rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131.2. (a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121) and any other taxes in this chapter, there shall be imposed an additional surtax upon every distributor of cigarettes at the rate of twenty-five mills ($0.025) for each cigarette distributed. (b) In addition to the taxes imposed upon the distribution of tobacco products by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121), and any other taxes in this chapter, there shall be imposed an additional tax upon every distributor of tobacco products, based on the wholesale cost of these products, at a tax rate, as determined annually by the State Board of Equalization, which is equivalent to the rate of tax imposed on cigarettes by subdivision (a). (c) The wholesale cost used to calculate the amount of tax due under subdivision (b) does not include the wholesale cost of tobacco products that were returned by a customer during the same reporting period in which the tobacco products were distributed, when the distributor refunds the entire amount the customer paid for the tobacco products either in cash or credit. For purposes of this subdivision, refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs is refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle. (Amended by Stats. 2001, Ch. 426, Sec. 3. Effective October 2, 2001. Note: This section was added on Nov. 3, 1998, by initiative Prop. 10.)
  151. 30131.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    Money raised by the Section 30131.2 tax must be deposited into the California Children and Families Trust Fund, subject to stated exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131.3. Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the taxes imposed by Section 30131.2, and transfers of funds in accordance with subdivision (c) of Section 130105 of the Health and Safety Code, all moneys raised pursuant to the taxes imposed by Section 30131.2 shall be deposited in the California Children and Families Trust Fund and are continuously appropriated for the exclusive purpose of the California Children and Families Program established by Division 108 (commencing with Section 130100) of the Health and Safety Code. (Amended by Stats. 1999, Ch. 126, Sec. 9. Effective July 14, 1999. Note: This section was added on Nov. 3, 1998, by initiative Prop. 10.)
  152. 30131.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    Money raised under Section 30131.2 must be used only for the California Children and Families Act purposes, to supplement existing services, and not to replace General Fund money. The Controller may also use these funds for loans to the General Fund, with repayment and interest requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131.4. (a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California Children and Families Act, and shall be used only to supplement existing levels of service and not to fund existing levels of service. No moneys in the California Children and Families Trust Fund shall be used to supplant state or local General Fund money for any purpose. (b) Notwithstanding any other provision of law and the designation of the California Children and Families Trust Fund as a trust fund, the Controller may use the money raised pursuant to Section 30131.2 for the California Children and Families Trust Fund and all accounts created pursuant to subdivision (d) of Section 130105 of the Health and Safety Code for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. Any such loan shall be repaid from the General Fund with interest computed at 110 percent of the Pooled Money Investment Account rate, with the interest commencing to accrue on the date the loan is made from the fund or account. This subdivision does not authorize any transfer that will interfere with the carrying out of the object for which this fund or those accounts were created. (Amended by Stats. 2008, Ch. 751, Sec. 72. Effective September 30, 2008. Note: This section was added on Nov. 3, 1998, by initiative Prop. 10.)
  153. 30131.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    The State Board of Equalization must make the annual determination under Section 30131.2(b) using the wholesale cost of tobacco products as of March 1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131.5. The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year. (Added November 3, 1998, by initiative Proposition 10. Effective (by Sec. 7 of Prop. 10) on date election results were certified.)
  154. 30131.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. )

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    Taxes under Section 30131.2 apply to cigarettes and tobacco products held by dealers and distributors starting at 12:01 a.m. on January 1, 1999, under State Board of Equalization rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 2. Imposition of Tax [30101 - 30131.6] ( Chapter 2 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. California Children and Families Trust Fund Account [30131 - 30131.6] ( Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7. ) ## 30131.6. The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1999, pursuant to rules and regulations promulgated by the State Board of Equalization. (Added November 3, 1998, by initiative Proposition 10. Effective (by Sec. 7 of Prop. 10) on date election results were certified.)
  155. 30140.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    People who want to sell cigarettes or tobacco products as distributors must apply to the board for a distributor’s license, and a distributor must have a license for each business location.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30140. Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in Section 30104), except a person who desires merely to sell or accept orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state, shall file with the board an application, in such form as the board may prescribe, for a distributor’s license. A distributor shall apply for and obtain a license for each place of business at which he or she engages in the business of distributing cigarettes or tobacco products. (Amended by Stats. 1989, Ch. 634, Sec. 18. Effective September 21, 1989.)
  156. 30140.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    The board may issue licensing rules for persons not doing business in the state, and a license holder must collect, receipt, and pay the cigarette tax to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30140.1. (a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state. (b) A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the board in the same manner as licensees engaged in business in this state. (Added by Stats. 1989, Ch. 634, Sec. 19. Effective September 21, 1989.)
  157. 30141.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Applicants for a distributor license must file security with the board in the amount and form the board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30141. Every applicant for a license as a distributor shall file with the board, security in the amount and form as the board prescribes. Any security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part shall be held by the board in trust to be used solely in the manner provided in this section. (Amended by Stats. 1993, Ch. 1113, Sec. 5. Effective January 1, 1994.)
  158. 30142.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    The board sets security amounts for distributors, including a minimum $1,000 security for licensed distributors and higher security rules for distributors who defer stamp or meter-register payments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30142. (a) The board shall fix the amount of the security required of any distributor and may increase or reduce the amount at any time. A minimum security in the amount of one thousand dollars ($1,000) shall be furnished by every distributor that is required to be licensed. (b) Except as provided in subdivision (d), if a distributor desires to defer payments for stamps or meter register settings, as provided in Article 2 (commencing with Section 30166) of Chapter 3.5, the board shall require a security as follows: (1) If a distributor elects, under Section 30168, to make payments on a monthly basis, the board shall require a security equal to not less than 70 percent of the amount and no more than twice the amount, as fixed by the board, of the distributor’s purchases of stamps and meter register settings for which payment may be deferred. (2) If a distributor elects, under Section 30168, to make payments on a twice-monthly basis, the board shall require a security equal to not less than 50 percent of the amount and no more than twice the amount, as fixed by the board, of the distributor’s purchases of stamps and meter register settings for which payment may be deferred. (3) If a distributor elects, under Section 30168, to make payments on a weekly basis, the board shall require a security equal to not less than 25 percent of the amount and no more than twice the amount, as fixed by the board, of the distributor’s purchases of stamps and meter register settings for which payment may be deferred. (c) The security required by the board pursuant to subdivision (b) may be in the form of any of the following, in the amount required by paragraph (1) or (2) of subdivision (b): (1) Cash, or a cash equivalent. (2) A surety bond. (d) Upon authorization by the board, no additional security shall be required for a distributor that desires to defer payments for stamps or meter register settings, as provided in Article 2 (commencing with Section 30166) of Chapter 3.5, if the distributor’s average monthly purchase of stamps or meter register settings for the previous 12 months does not exceed seventy-two thousand (72,000) stamps or meter register settings and if the distributor meets all of the following: (1) Has been licensed under this part for a minimum of five years. (2) Has not been delinquent in the filing of any reports or returns required under this part for the preceding three consecutive years. (3) Has not been delinquent in the payment of any tax under this part, or for any other tax or fee administered or collected by the board, for the preceding three consecutive years. (4) Provides to the board and updates, as necessary, an electronic mail address for the purpose of receiving payment information, including, but not limited to, amounts owing for stamps and meter register settings purchased. (5) Any other criteria the board may require. (Amended (as amended by Stats. 2006, Ch. 70, Sec. 1) by Stats. 2006, Ch. 501, Sec. 15. Effective January 1, 2007.)
  159. 30143.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    A surety’s withdrawal from a bond becomes effective on a set date after the board receives notice, depending on whether the notice arrives on or before the 15th day of the month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30143. Every bond shall contain a provision substantially to the effect that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the board if the notice is received on or before the fifteenth day of the month, otherwise the withdrawal shall be effective on the first day of the second calendar month after receipt of the notice by the board. (Added by Stats. 1959, Ch. 1040.)
  160. 30144.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    A distributor’s license may be suspended without prior notice if the bond is canceled, becomes invalid, or amounts due are unpaid. The license must be reinstated if a valid bond, other security, or payment is provided, and a hearing must be given after five days’ notice if the suspended distributor petitions for one.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30144. The license of any distributor may be suspended without prior notice upon cancellation of his or her bond, or if the bond becomes void or unenforceable for any reason, or if the distributor fails to pay any amounts due under this part. The license shall be reinstated if the distributor files a valid bond, provides other security as defined in Section 30141 or pays the delinquent amounts, as the case may be. Upon the petition of any distributor whose license has been suspended under this section, a hearing shall be afforded him or her after five days’ notice of the time and place of hearing. (Amended by Stats. 1993, Ch. 1113, Sec. 7. Effective January 1, 1994.)
  161. 30146.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    If the board certifies a distributor’s delinquencies, the State Treasurer must pay the certified amount to the board. The Treasurer may also sell certain deposited securities at private sale, but not below prevailing market price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30146. Upon receipt of a certificate of the board setting forth the amount of a distributor’s delinquencies, the State Treasurer shall pay to the board the amount so certified from the money deposited with him by the distributor or from the amounts received from the sale of bonds or other obligations deposited with the Treasurer by the distributor. Securities deposited with the State Treasurer which have a prevailing market price may be sold by him for the purposes of this section at private sale at a price not lower than the prevailing market price thereof. (Added by Stats. 1959, Ch. 1040.)
  162. 30147.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    The board must issue a distributor license when a completed application is received and any required bond or security is provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30147. Upon receipt of a completed application and such bonds or other security as may be required by the board under this part, the board shall issue to the applicant a license as a distributor. A separate license shall be issued for each place of business of the distributor within the State. A license is valid only for engaging in business as a distributor at the place designated thereon, and it shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until canceled, suspended, or revoked. (Added by Stats. 1959, Ch. 1040.)
  163. 30148.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    If a distributor violates this part or the board’s rules, the board may revoke the distributor’s license after a hearing and at least 10 days’ written notice. The board also may not issue a new license after revocation unless it is satisfied the distributor will comply in the future.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30148. Whenever any distributor fails to comply with any provision of this part or any rule or regulations of the board prescribed and adopted under this part, the board upon hearing, after giving the distributor at least 10 days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his license should not be revoked, may revoke the license held by him. The notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The board shall not issue a new license to a distributor whose license has been revoked unless it is satisfied that he will comply with the provisions of this part and the rules and regulations of the board. (Added by Stats. 1959, Ch. 1040.)
  164. 30149.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    A person who must have a distributor license and sells as a distributor without one, or after the license is canceled, suspended, or revoked, commits a misdemeanor; the corporation’s officers are also covered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Licenses and Bonds [30140 - 30149] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30149. Any person required to obtain a license as a distributor under this chapter who engages in business as a distributor without a license or after a license has been canceled, suspended, or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor. (Added by Stats. 1959, Ch. 1040.)
  165. 30151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Registration [30151- 30151.] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    Certain cigarette-tax distributors must register with the board and provide specified business and agent information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Registration [30151- 30151.] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30151. Every distributor, except one to whom a license is issued under Article 1 (commencing with Section 30140), required under Section 30108 to collect the tax imposed under this part from a purchaser shall register with the board and give the names and addresses of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, and such other information as the board may require. (Amended by Stats. 1982, Ch. 454, Sec. 165.)
  166. 30155.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. )

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    Wholesalers of cigarettes or tobacco products must file an application with the board and get a license, including a separate license for each business location.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. ) ## 30155. Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler’s license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler. (Amended by Stats. 1994, Ch. 903, Sec. 12. Effective January 1, 1995.)
  167. 30156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. )

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    No fee may be charged and no bond may be required for issuing a wholesaler’s license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. ) ## 30156. No fee shall be charged nor shall a bond be required of any person for the issuance to him of a wholesaler’s license. (Added by Stats. 1968, Ch. 1187.)
  168. 30157.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. )

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    When the board receives a completed application, it must issue a wholesaler license to the applicant.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. ) ## 30157. Upon receipt of a completed application, the board shall issue to the applicant a license as a wholesaler. A separate license shall be issued for each place of business of the wholesaler within the state. A license is valid only for engaging in business as a wholesaler at the place designated thereon, and it shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until canceled, suspended, or revoked. (Added by Stats. 1968, Ch. 1187.)
  169. 30158.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. )

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    The board may revoke or suspend a wholesaler’s license if the wholesaler fails to comply with this part or the board’s rules, after notice and a hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. ) ## 30158. Whenever any wholesaler fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the board upon hearing, after giving the wholesaler at least 10 days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his license should not be revoked or suspended, may revoke or suspend the license held by him. The notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The board shall not issue a license to a wholesaler whose license has been revoked or suspended unless it is satisfied that he will comply with the provisions of this part and the rules and regulations of the board. (Amended by Stats. 1970, Ch. 547.)
  170. 30159.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. )

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    A person who must have a wholesaler license commits a misdemeanor if they do wholesale business without the license, or after the license is canceled, suspended, or revoked; the same applies to each corporate officer involved.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159] ( Chapter 3 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Wholesalers [30155 - 30159] ( Article 3 added by Stats. 1968, Ch. 1187. ) ## 30159. Any person required to obtain a license as a wholesaler under this part who engages in business as a wholesaler without a license or after a license has been canceled, suspended, or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor. (Added by Stats. 1968, Ch. 1187.)
  171. 30161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    Distributors must pay the cigarette tax on distributions by using stamps or meter impressions, subject to stated exceptions. The board must sell stamps and arrange sales of meter register settings for approved metering machines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30161. Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board. (Added by Stats. 1961, Ch. 884.)
  172. 30162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    The board must regulate how cigarette stamps or meter impressions are affixed, and it may also set rules for canceling them.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30162. (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall be generated by a technology capable of being read by a scanning or similar device and shall be encrypted with, at a minimum, the following information: (1) The name and address of the distributor affixing the stamp or meter impression. (2) The date the stamp or meter impression was affixed. (3) The denominated value of the stamp or meter impression. (b) The board shall prescribe by regulation the method and manner in which stamps or meter impressions are to be affixed to packages of cigarettes and may provide for the cancellation of stamps or meter impressions. (c) This section shall become operative on January 1, 2005. (Repealed (in Sec. 1) and added by Stats. 2002, Ch. 881, Sec. 2. Effective January 1, 2003. Section operative January 1, 2005, by its own provisions.)
  173. 30163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    Cigarette packages generally must be stamped or meter-impressed before distribution, and certain packages may not be stamped or meter-impressed at all.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30163. (a) Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package of cigarettes prior to the distribution of the cigarettes. (b) No stamp or meter impression may be affixed to, or made upon, any package of cigarettes if any one of the following occurs: (1) The package does not comply with all requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. Sec. 1331 and following) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States. (2) The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States. (3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in paragraph (1) or (2). (4) The package was imported into the United States after January 1, 2000, in violation of Section 5754 of Title 26 of the United States Code. (5) (A) The package bears a cigarette brand name which is a registered U.S. trademark of a participating manufacturer and the package was imported by anyone other than the participating manufacturer of that cigarette brand. (B) For purposes of this paragraph, “participating manufacturer” has the same meaning as defined in paragraph (1) of subdivision (a) of Section 104557 of the Health and Safety Code and in Section II(jj) of the Master Settlement Agreement described in Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code. (c) Pursuant to its authority under Section 30148, the board shall revoke the license issued to a distributor that is determined to be in violation of this section. (d) A violation of subdivision (b) shall constitute unfair competition under Section 17200 of the Business and Professions Code. (Amended by Stats. 2000, Ch. 18, Sec. 1. Effective May 5, 2000.)
  174. 30164.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    A distributor may not sell, exchange, or transfer meters, meter register settings, or unaffixed stamps to another person without the board’s prior written approval.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30164. A metering machine may be used and a meter may be stored, transferred, transported, repaired, opened, set or used only in accordance with rules and regulations prescribed by the board. Meters, meter register settings, or unaffixed stamps shall not be sold, exchanged or in any manner transferred by a distributor to another person without prior written approval of the board. (Added by Stats. 1961, Ch. 884.)
  175. 30165.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    The board may issue regulations allowing cigarette tax to be paid without stamps or meter impressions for a particular type of transaction.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30165. The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions in connection with a particular type of transaction. (Added by Stats. 1961, Ch. 884.)
  176. 30165.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    This section sets the rules for tobacco product manufacturers, importers, distributors, and the Attorney General’s California Tobacco Directory, including annual certification, reporting, listing, and removal requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30165.1. (a) The following definitions shall apply for purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2) “Brand family” means styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including, but not limited to, “menthol,” “lights,” “kings,” and “100s,” and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. (3) “Brand style” means any particular combination of trademark and modifiers within a brand family. (4) “Cigarette” has the same meaning as in subdivision (d) of Section 104556 of the Health and Safety Code and includes tobacco products defined as a cigarette under that subdivision. (5) “Directory” means the California Tobacco Directory developed by the Attorney General and published on its internet website pursuant to subdivision (c). (6) “Distributor” has the same meaning as in Section 30011. (7) “MSA” means the Master Settlement Agreement, as defined in subdivision (e) of Section 104556 of the Health and Safety Code. (8) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer. (9) “Participating manufacturer” has the same meaning as in subsection II(jj) of the MSA. (10) “Qualified escrow fund” has the same meaning as in subdivision (f) of Section 104556 of the Health and Safety Code. (11) “Tobacco product manufacturer” has the same meaning as in subdivision (i) of Section 104556 of the Health and Safety Code. (12) “Units sold” has the same meaning as in subdivision (j) of Section 104556 of the Health and Safety Code. (b) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form and in the manner prescribed by the Attorney General, a certification to the Attorney General no later than April 30 of each year that, as of the date of the certification, the tobacco product manufacturer is either a participating manufacturer that has made all payments calculated by the independent auditor to be due under the Master Settlement Agreement, except to the extent the participating manufacturer is disputing any of the payments, or is a nonparticipating manufacturer in full compliance with Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, including all installment payments required by that article and this section, and any regulations adopted pursuant to those provisions. A tobacco product manufacturer located outside of the United States shall provide to the Attorney General and keep current, the names, and addresses, including email addresses, of all importers that sell or will be selling their cigarettes in this state and shall cause each importer to provide to the Attorney General a copy of a valid importer permit issued by the United States Treasury, Alcohol and Tobacco Tax and Trade Bureau, and the importer license issued by the department. The importers who sell or will be selling their cigarettes in this state shall obtain and maintain a license as an importer in compliance with Division 8.6 (commencing with Section 22970) of the Business and Professions Code. Any person who makes a certification pursuant to this subdivision that asserts the truth of any material matter that the person knows to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine. (1) A participating manufacturer shall include in its certification a complete list of its brand families and brand styles. The participating manufacturer shall update the list 30 days before any addition to or modification of its brand families and brand styles by executing and delivering a supplemental certification to the Attorney General. (2) A nonparticipating manufacturer shall include in its certification a complete list of all of its brand families and brand styles in accordance with all of the following requirements: (A) Separately listing brand families and brand styles of cigarettes and the number of units sold for each brand family that were sold in the state during the preceding calendar year. (B) Separately listing all of its brand families and brand styles that have been sold in the state at any time during the current calendar year. (C) Indicating by an asterisk any brand family or brand style sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of the certification. (D) Identifying by name and address any other tobacco product manufacturer, including all previous fabricators or makers of the brand families, in a form, manner, and detail as required by the Attorney General. The tobacco product manufacturer shall update the list 30 days before any change in a fabricator for any brand family or any addition to or modification of its brand families by executing and delivering a supplemental certification to the Attorney General. (3) In the case of a nonparticipating manufacturer, the certification shall further certify all of the following: (A) That the nonparticipating manufacturer is registered to do business in the state, or has appointed a resident agent for service of process and provided notice thereof as required by subdivision (f). (B) That the nonparticipating manufacturer has done all of the following: (i) Established and continues to maintain a qualified escrow fund as that term is defined in subdivision (f) of Section 104556 of the Health and Safety Code and implementing regulations. (ii) Executed a qualified escrow agreement that has been reviewed and approved by the Attorney General and that governs the qualified escrow fund. (iii) The certifying nonparticipating manufacturer fabricates all of the brand families of the cigarettes it seeks to certify. (C) That the nonparticipating manufacturer is in full compliance with both of the following: (i) Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, including paragraph (2) of subdivision (a) of Section 104557 of the Health and Safety Code, this section, and any regulations adopted pursuant to those provisions. (ii) Division 8.6 (commencing with Section 22970) of the Business and Professions Code, and any regulations adopted pursuant to those provisions. The nonparticipating manufacturer shall also provide a copy of a valid, corresponding federal permit issued by the United States Treasury, Alcohol and Tobacco Tax and Trade Bureau. (D) That the nonparticipating manufacturer has provided all of the following: (i) The name, address, and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required pursuant to Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code and all regulations adopted pursuant to those provisions. (ii) The account number of the qualified escrow fund and subaccount number for the State of California. (iii) The amount the nonparticipating manufacturer placed in the qualified escrow fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each deposit, and any confirming evidence or verification as may be deemed necessary by the Attorney General. (iv) The amounts and dates of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from the qualified escrow fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code and all regulations adopted pursuant to those provisions. (E) In the case of a nonparticipating manufacturer located outside the United States, that the manufacturer has provided a declaration in a form prescribed by the Attorney General from each of its importers into the United States of any of its brand families to be sold in the state, that the importer accepts joint and several liability with the nonparticipating manufacturer for all escrow deposits due and all penalties assessed in accordance with Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and for payment of all fees, costs, attorney’s fees, penalties, and refunds imposed or required under this section, including, but not limited to, all refunds resulting from the removal of the nonparticipating manufacturer or any of its brand families or brand styles from the Directory. The declaration shall appoint for the declarant a resident agent for service of process in California in accordance with subdivision (f) and affirm that the declarant has caused every importer that will sell its cigarettes in this state to obtain and maintain a license as an importer pursuant to Division 8.6 (commencing with Section 22970) of the Business and Professions Code. (4) (A) A tobacco product manufacturer may not include a brand family in its certification unless either of the following is true: (i) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed to be its cigarettes for purposes of calculating its payments under the MSA for the relevant year, in the volume and shares determined pursuant to the MSA. (ii) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is to be deemed to be its cigarettes for purposes of Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, including paragraph (2) of subdivision (a) of Section 104557 of the Health and Safety Code, and any regulations adopted pursuant to those provisions. (B) Nothing in this section shall be construed as limiting or otherwise affecting the state’s right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the MSA or for purposes of Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code and any regulations adopted pursuant to those provisions. (5) A tobacco product manufacturer shall maintain all invoices and documentation of sales and other information relied upon for the certification for a period of five years, unless otherwise required by law to maintain them for a longer period of time. (c) The Attorney General shall develop and publish on its internet website the California Tobacco Directory, which shall list only the tobacco product manufacturers, brand families, and brand styles of cigarettes that are compliant with this section and Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations adopted pursuant to those provisions. (1) The Attorney General may not include or retain in the Directory the name, brand families, or brand styles of any of the following: (A) Any participating manufacturer that fails to provide the required certification or to make a payment calculated by the independent auditor to be due from it under the MSA except to the extent that it is disputing the payment. (B) Any nonparticipating manufacturer that fails to provide the required certification or whose certification the Attorney General determines is not in compliance with subdivision (b), unless the Attorney General has determined that the violation has been cured to the satisfaction of the Attorney General. (C) A tobacco product manufacturer that does not hold a valid and current manufacturer’s license under Section 22979 of the Business and Professions Code, including, but not limited to, a manufacturer whose license has been revoked under subdivision (g) of Section 22979 of the Business and Professions Code. (2) A tobacco product manufacturer, brand family, or brand style shall not be included or retained in the Directory if the Attorney General concludes that any of the following is true: (A) In the case of a nonparticipating manufacturer, any escrow deposit required pursuant to Section 104557 of the Health and Safety Code for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully deposited into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the Attorney General. (B) Any outstanding final judgment, including interest thereon, for violations of Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, this section, Sections 30101.7 and 30165.2, and any regulations adopted pursuant to those sections, has not been fully satisfied for the brand family and the tobacco product manufacturer. (C) In the case of a nonparticipating manufacturer by reason of the business plan, business history, trade connections, or compliance and payment history in the state or any other state of any of the principals thereof, the nonparticipating manufacturer fails to provide reasonable assurance that it will comply with the requirements of this section, Section 30165.2, and Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code. As used in this section, “reasonable assurance” may include information and documentation establishing to the satisfaction of the Attorney General that a failure to pay in California or elsewhere was the result of a good faith dispute over the payment obligation. (D) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer has knowingly failed to disclose any material information required or knowingly made any material false statements in the certification of any supporting information or documentation provided. (E) If the tobacco product manufacturer or its importer, as defined in Section 30019, engages in delivery sales and the tobacco product manufacturer fails to provide or fails to cause its importer to provide reasonable assurances that the delivery seller has fully complied with all requirements of applicable federal and state law, including, but not limited to, all of the following: (i) Chapter 10A (commencing with Section 375) of Title 15 of the United States Code. (ii) The requirements of Section 30101.7. (iii) All stamping, marking, and labeling requirements, including, but not limited to, Section 30163, and any other information or indicia requirements imposed by state or federal law. (iv) All other state laws generally applicable to the sale and distribution of tobacco products. (3) The Attorney General may not include or retain in the Directory any brand style that has not been tested and marked in compliance with the California Cigarette Fire Safety and Firefighter Protection Act (Part 8 (commencing with Section 14950) of Division 12 of the Health and Safety Code). (4) All listings on the Directory shall expire on April 29 of each year. Beginning with the 2023 calendar year, a tobacco product manufacturer shall renew its listing on the Directory by providing the annual certification in compliance with this section and remitting an annual fee of one thousand dollars ($1,000) per tobacco product manufacturer payable to the Office of the Attorney General. Any fees received pursuant to this paragraph shall be deposited into the California Tobacco Directory Fund, which is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, all amounts deposited in the California Tobacco Directory Fund are hereby continuously appropriated without regard to fiscal year to the Office of the Attorney General for the purpose of administering the Directory. The Attorney General may retain a listing for a tobacco product manufacturer on the Directory while the renewal for the certification is pending, provided that if the Attorney General decides not to retain a listing of any manufacturer or brand family while the renewal of the certification is pending, the Attorney General shall comply with the delisting provisions in this section, including paragraph (5). (5) The Attorney General shall update the Directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer, brand family, or brand style to keep the Directory in conformity with the requirements of this section, Section 30165.2, Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and the California Cigarette Fire Safety and Firefighter Protection Act (Part 8 (commencing with Section 14950) of Division 12 of the Health and Safety Code). The Attorney General shall promptly provide distributors and wholesalers with written notice of each tobacco product manufacturer, brand family, and brand style that the Attorney General has added to, or excluded or removed from, the Directory. (A) When the Attorney General’s office informs a manufacturer that it will recommend to the Attorney General that the manufacturer or brand family be delisted for cause, the office shall transmit by email, or other practicable means, a copy of the notice of the pending administrative action to the manufacturer, all licensed distributors and wholesalers, and to any retailer or other person who has provided an email address to the Attorney General for this purpose. (B) A licensed distributor may purchase, stamp, or sell, and a licensed wholesaler may purchase or sell, products affected by the notice of pending administrative action for no more than 40 days following issuance of the notice of pending administrative action. Before the sale of a product affected by the notice of pending administrative action, and no later than seven days after the notice of pending administrative action, a distributor or wholesaler shall notify each of its existing customers of the pending administrative action. (C) Upon removal from the Directory of a tobacco product manufacturer, brand family, or brand style, the Attorney General shall transmit by email, or other practicable means, a notice of removal, to the manufacturer, all licensed distributors and wholesalers, and to any retailer or other person who has provided an email address to the Attorney General for this purpose. No later than seven days after issuance of the notice of removal, a distributor or wholesaler shall provide each of its existing customers a copy of the notice of removal. (D) Notwithstanding subdivision (e), a licensed retailer may possess, transport, and sell the tax-stamped cigarettes of a tobacco product manufacturer, brand family, or brand style affected by the notice of removal for no more than 60 days following the effective date of the tobacco product manufacturer’s brand family’s or brand style’s removal from the Directory. (E) After 60 days following removal from the Directory, the cigarettes of a tobacco product manufacturer, brand family, or brand style identified in the notice of removal are contraband and are subject to seizure and destruction under subdivision (e) of Section 30436 and subdivision (b) of Section 30449, and may not be purchased or sold in the state. This section does not limit or otherwise change the seizure and destruction process of cigarettes under Sections 14950 to 14959, inclusive, of the Health and Safety Code, including, but not limited to, Section 14956 of the Health and Safety Code. (F) If the Attorney General declines to remove a tobacco product manufacturer, brand family, or brand style from the Directory following issuance of the notice of pending administrative action described in subparagraph (A), the Attorney General shall notify by email, or other practicable means, the tobacco product manufacturer, all licensed distributors and wholesalers, and any retailer or other person who has provided an email address to the Attorney General for this purpose, of the decision not to pursue administrative action. No later than seven days after issuance of this notice, a distributor or wholesaler shall provide each of its existing customers a copy of this notice, and the purchase, stamping, and sales restrictions imposed by subparagraph (B) shall have no further effect. (G) Upon request of the Attorney General, the department shall provide the Attorney General all email addresses for licensed distributors, wholesalers, and retailers in the department’s possession. (6) Newly qualified and elevated-risk nonparticipating manufacturers shall file with the Attorney General a surety bond in a form and manner directed by the Attorney General. (A) Notwithstanding any other law, if a newly qualified nonparticipating manufacturer is to be listed in the Directory or if the Attorney General reasonably determines that any nonparticipating manufacturer who has filed a certification pursuant to subdivision (b) poses an elevated risk for noncompliance with this section, Section 30165.2, Part 13 (commencing with Section 30001) of Division 2, or with Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, neither the nonparticipating manufacturer nor any of its brand families shall be included in the Directory unless and until the nonparticipating manufacturer, or its United States importer that undertakes joint and several liability for the nonparticipating manufacturer’s performance in accordance with subparagraph (E) of paragraph (3) of subdivision (b), has posted a bond in accordance with this section. (B) The bonds shall be posted by a corporate surety located within the United States in an amount equal to the greater of fifty thousand dollars ($50,000) or the amount of escrow the nonparticipating manufacturer in either its current or predecessor form was required to deposit as a result of the largest of its most recent five calendar year’s sales in California. The bond shall be written in favor of the State of California and shall be conditioned on the performance by the nonparticipating manufacturer, or its importer that undertakes joint and several liability for the nonparticipating manufacturer’s performance in accordance with subparagraph (E) of paragraph (3) of subdivision (b), of all its duties and obligations under this section and Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code and payment of all state taxes for the sale or distribution of cigarettes and tobacco products in this state during the year in which the certification is filed and the next succeeding calendar year. The bond may be drawn upon by the department or the Attorney General to cover unsatisfied escrow obligations, tax obligations, claims for penalties, claims for monetary damages, and any other liabilities that are subject to a claim of sovereign immunity against enforcement of the laws specified above. (C) A nonparticipating manufacturer may be deemed to pose an elevated risk for noncompliance with this section, Section 30165.2, or Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code if any of the following apply: (i) The nonparticipating manufacturer or any affiliate thereof has failed to deposit fully the amount due on an escrow obligation with respect to any state at any time during the current calendar year or within the past three calendar years unless either of the following occur: (I) The nonparticipating manufacturer did not underdeposit knowingly or recklessly and the manufacturer promptly cured the underdeposit within 180 days of notice of it. (II) The underdeposit or lack of deposit is the subject of a good faith dispute as documented to the satisfaction of the Attorney General and the underdeposit or lack of deposit is cured within 180 days of entry of a final order establishing the amount of the required escrow deposit. (ii) Any state has removed the nonparticipating manufacturer or its brand families or an affiliate or any of the affiliate’s brand families from the state’s tobacco Directory for noncompliance with a state escrow deposit or tobacco tax law at any time during the calendar year or within the past three calendar years. (iii) Any state has litigation pending against, or an unsatisfied final judgment against, the nonparticipating manufacturer or any affiliate thereof for escrow or for penalties, fees, costs, refunds, or attorney’s fees related to noncompliance with state escrow laws. (iv) The nonparticipating manufacturer sells its cigarettes or tobacco products directly to consumers via remote or other non-face-to-face means. (v) A state or federal court has determined that the nonparticipating manufacturer has violated any tobacco tax or tobacco control law or engaged in unfair business practice or unfair competition. (vi) Any state has suspended or revoked the nonparticipating manufacturer’s license to engage in any aspect of tobacco business. (vii) Any state or federal court has determined that the nonparticipating manufacturer failed to comply with state or federal law imposing marking, labeling, and stamping requirements or requiring information to be affixed to, or contained in, the labels, markings, or packaging. (viii) During any of the past three years, escrow and equity fee payments were made on less than 80 percent of the nonparticipating manufacturer’s nationwide cigarette sales as measured by excise taxes collected by the federal government and, in the case of Puerto Rico, arbitrios de cigarrillos collected by the Puerto Rico taxing authority. (ix) As of January 1, 2023, the nonparticipating manufacturer’s cigarettes are sold in or into the state by distributors that have not reported their last 12 months of in-state sales electronically and in the manner prescribed by both the department and the Attorney General. (x) For a domestic manufacturer, the nonparticipating manufacturer’s cigarettes are sold in the state through one or more distributors that do not purchase directly from the nonparticipating manufacturer. For a foreign manufacturer, the nonparticipating manufacturer’s cigarettes are sold in the state through one or more distributors that do not purchase directly from an importer that has accepted joint and several liability pursuant to paragraph (4) of subdivision (f). (xi) The nonparticipating manufacturer fails to submit or complete any required forms, documents, certification, or notices, in a timely manner or, to the satisfaction of the Attorney General or the department. (D) As used in this paragraph, “newly qualified nonparticipating manufacturer” means a nonparticipating manufacturer that has not previously been listed in the Directory during the last 12 months. These newly qualified nonparticipating manufacturers may be required to post a bond in accordance with this section for the next three years of their listing, or longer if they have been determined to pose an elevated risk for noncompliance. (7) The Attorney General shall provide each tobacco product manufacturer that has provided all certifications and other information required by this section with a written acknowledgment of receipt within seven business days after receiving the certifications and other materials. Each tobacco product manufacturer shall provide to each distributor to whom it sells or ships cigarettes a copy of each acknowledgment of receipt provided to the tobacco product manufacturer by the Attorney General. Upon request, the Attorney General shall provide any distributor with a copy of the most recent written acknowledgment of receipt provided to the tobacco product manufacturer. (d) (1) The Attorney General may exclude or remove from the Directory a tobacco product manufacturer or any of its brand families, based on a determination that the manufacturer is not a participating manufacturer that has provided the required certification and made all payments calculated by the independent auditor to be due from it under the MSA, except to the extent that it is disputing the payment, or in the case of a nonparticipating manufacturer, has not made all escrow payments required by paragraph (2) of subdivision (a) of Section 104557 of the Health and Safety Code, in accordance with that subdivision, or has not complied with this section or Section 30165.2, or the tobacco product manufacturer has not complied with any state or federal delivery sales laws applicable to sales and distribution of tobacco products in this state. Before the exclusion or removal may take effect, the Attorney General shall notify the tobacco product manufacturer of this determination. (2) Upon receiving notice from the Attorney General pursuant to paragraph (1), the tobacco product manufacturer may challenge the Attorney General’s determination as erroneous, and may seek relief from the determination, by filing a petition for writ of mandate pursuant to Section 1085 of the Code of Civil Procedure for that purpose in the Superior Court for the County of Sacramento, or as otherwise provided by law. The filing of the petition shall operate to stay the Attorney General’s determination, if the participating manufacturer has made all payments calculated by the independent auditor to be due from it under the MSA, except to the extent that it is disputing payment, or if a nonparticipating manufacturer has paid into escrow the full amount of any deficiency in the escrow payments that the Attorney General has determined the nonparticipating manufacturer was required to have made under paragraph (2) of subdivision (a) of Section 104557 of the Health and Safety Code, including any installment payments required under subdivision (h), pending final resolution of the action. (e) (1) No person shall affix, or cause to be affixed, any tax stamp or meter impression to a package of cigarettes pursuant to subdivision (a) of Section 30163, or pay the tax levied pursuant to Sections 30123 and 30131.2 on a tobacco product defined as a cigarette under this section, unless the brand family and brand style of the cigarettes or tobacco product, and the tobacco product manufacturer that makes or sells the cigarettes, are included on the Directory. (2) No person shall sell, offer, or possess for sale in this state, ship or otherwise distribute into or within this state or import for personal consumption in this state, cigarettes of a tobacco product manufacturer, brand family, or brand style not included in the Directory. (3) No person shall do either of the following: (A) Sell or distribute cigarettes that the person knows or should know are intended to be distributed in violation of paragraphs (1) and (2). (B) Acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended to be distributed in violation of paragraphs (1) and (2). (f) (1) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families or brand styles listed or retained in the Directory, appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process, and any action or proceeding against the nonresident or foreign nonparticipating manufacturer concerning or arising out of the enforcement of this section, Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations adopted pursuant to those provisions, may be served in any manner authorized by law. This service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, telephone number, and proof of the appointment and availability of the agent to the satisfaction of the Attorney General. A nonparticipating manufacturer located outside of the United States shall, as an additional condition precedent to having its brand families listed or retained in the Directory, cause each of its importers into the United States of any of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in the state in accordance with this section. All obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of its agent shall likewise apply to importers with respect to appointment of their agents. (2) The nonparticipating manufacturer shall provide notice to the Attorney General 30 calendar days before termination of the authority of an agent and shall further provide proof to the satisfaction of the Attorney General of the appointment of a new agent no less than five calendar days before the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the Attorney General of said termination within five calendar days and shall include proof to the satisfaction of the Attorney General of the appointment of a new agent. (3) (A) A nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as herein required shall be deemed to have appointed the Secretary of State as its agent. The appointment of the Secretary of State as the agent for service of process pursuant to this provision does not satisfy the condition precedent specified in paragraph (1) to having its brand families listed or retained in the Directory. (B) The Attorney General or their authorized representative may proceed against a nonparticipating manufacturer in the courts of this state pursuant to subparagraph (A) by service of process upon the Secretary of State. The service may be made by delivering by hand to the Secretary of State or their authorized representative one copy of the process for each defendant to be served, together with a declaration stating that service is being made upon the Secretary of State pursuant to subparagraph (A), setting forth the last known address of the nonparticipating manufacturer, and signed by the party to the action seeking service. (C) Upon receipt of the records described in subparagraph (B), the Secretary of State or their authorized representative shall give notice of the service of process to any nonparticipating manufacturer served by forwarding a copy of the process to the nonparticipating manufacturer at the last known address identified in the declaration. (4) For each nonparticipating manufacturer located outside the United States, each importer into the United States of any nonparticipating manufacturer’s brand families that are sold in the state shall bear joint and several liability with the nonparticipating manufacturer for deposit of all escrow due under, and payment of all costs and attorney’s fees imposed in accordance with, Section 104557 of the Health and Safety Code, and payment of all fees, costs, attorney’s fees, penalties, and refunds imposed or required by this section or Section 30165.2. Each tobacco product manufacturer and importer, that sells or intends to sell cigarettes in California, shall obtain and maintain a license as a manufacturer or importer in compliance with Division 8.6 (commencing with Section 22970) of the Business and Professions Code. Each nonparticipating manufacturer and its importers shall report in the manner, including electronically, as required by the Attorney General, all cigarettes sold in this state each month, including, but not limited to, the quantity, including tobacco weight and number of cigarettes, the wholesale cost, and sale price of each brand family and brand style. Any tobacco product manufacturer or importer that fails to file the report as required by the Attorney General shall be liable for a civil penalty in an amount not to exceed the greater of either of the following: (A) Five times the retail value of the cigarettes that were not reported as required by the Attorney General. (B) Five thousand dollars ($5,000). (g) (1) Not later than 25 days after the end of each calendar quarter, and more frequently if directed by the department or the Attorney General, each distributor shall submit any information as the department or Attorney General requires to facilitate compliance with this section, including, but not limited to, a list by brand family of the total number of cigarettes or, in the case of roll your own, the total ounces for which the distributor affixed stamps during the previous calendar month or otherwise paid the tax due. The distributor shall maintain, and shall make available to the department and the Attorney General, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the department and the Attorney General for a period of five years. (2) (A) Notwithstanding Section 30455, the department shall disclose to the Attorney General any information received under this part for purposes of determining compliance with and enforcing the provisions of this section, Sections 30101.7 and 30165.2, and Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations adopted pursuant to those provisions. The department and Attorney General may share the information received under this section with any of the following: (i) Other federal, state, or local agencies for purposes of enforcing this section, Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations promulgated pursuant thereto, or corresponding laws of other states or the United States. (ii) A court arbitrator, or data clearinghouse or similar entity for purposes of resolving disputes arising under, and making calculations and determinations required by, the MSA or related settlement agreements and with counsel for the parties or expert witnesses in any such proceeding, provided that the recipients agree to maintain the confidentiality of confidential information. (B) The department and Attorney General shall not publicly disclose confidential information except as necessary to carry out their functions and duties. (3) At any time, the Attorney General may require from the nonparticipating manufacturer proof from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations adopted pursuant to those provisions, of the amount of money in the fund being held on behalf of the state and the dates of deposits, and listing the amounts of all withdrawals from the fund and the dates thereof. (4) In addition to the information required to be submitted pursuant to this section or Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations adopted pursuant to those provisions, the Attorney General may require a retailer, wholesaler, distributor, importer, or tobacco product manufacturer to submit any additional information, including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the Attorney General to determine whether a tobacco product manufacturer or importer has complied, is in compliance, and, if applicable pursuant to subparagraph (C) of paragraph (2) of subdivision (c), has provided reasonable assurance that it will comply or continue to comply with this section, Section 30165.2, Part 8 (commencing with Section 14950) of Division 12 of the Health and Safety Code, and Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, and any regulations adopted pursuant to those provisions. (h) To promote compliance with this section, the Attorney General may promulgate regulations requiring a tobacco product manufacturer subject to the requirements of paragraph (2) of subdivision (a) of Section 104557 to make the escrow deposits required in quarterly or other specified installments during the year in which the sales covered by the deposits are made. The Attorney General may require production of information sufficient to enable the Attorney General to determine the adequacy of the amount of the installment deposit. (i) (1) In addition to any other civil or criminal penalty provided by law, upon a finding that a distributor licensed by the department has violated subdivision (e), or paragraph (1) of subdivision (g), the department may take the following actions: (A) In the case of the first offense, the department may revoke or suspend the license or licenses issued to the distributor by the department, pursuant to the procedures applicable to the revocation of a license set forth in Sections 30148 and 30158, and Section 22980.3 of the Business and Professions Code. Each stamp affixed and each sale or offer to sell cigarettes in violation of subdivision (e) shall constitute a separate violation. (B) In the case of a second or any subsequent offense that the department determines to be a violation of subdivision (e), in addition to the action authorized under subparagraph (A), the department may impose a civil penalty in an amount not to exceed the greater of either of the following: (i) Five times the retail value of the cigarettes. (ii) Five thousand dollars ($5,000). (2) (A) A distributor licensed by the department in any action for a violation of subdivision (e) shall have a defense provided that either of the following is true: (i) At the time of the violation, the cigarettes or tobacco products claimed to be the subject of the alleged violation belonged to a brand family and brand style that was included on the Directory. (ii) At the time of the violation, the distributor possessed a copy of the Attorney General’s most recent written acknowledgment of receipt of the certifications and other information required as a condition of including the brand family and brand style on the Directory. (B) The defense described in clause (ii) of subparagraph (A) is not available to a distributor if, at the time of the violation, the Attorney General had provided the distributor with written notice that the brand family or brand style had been excluded or removed from the Directory, or the distributor failed to provide the Attorney General with a current address for the receipt of written notice through email as required by paragraph (4) of subdivision (c). (3) In addition to any other civil or criminal penalty provided by law, the Attorney General may bring a civil action on behalf of the state for civil penalties and injunctive relief against a retailer, distributor, wholesaler, manufacturer, importer, or other person that violates subdivision (e), or paragraph (1) or (4) of subdivision (g). The court, upon a finding of a violation, shall impose a civil penalty to be paid to the General Fund. The amount of the civil penalty may not exceed the greater of either of the following: (A) Five times the retail value of the cigarettes. (B) Five thousand dollars ($5,000). (4) In addition to any other civil or criminal penalty provided by law, the Attorney General may bring a civil action on behalf of the state for civil penalties and injunctive relief against any nonparticipating manufacturer that does not submit timely, complete, and accurate certifications to the Attorney General under this section and subdivision (c) of Section 104557 of the Health and Safety Code regarding its sales of cigarettes in this state, whether directly or through a distributor, retailers, or similar intermediary or intermediaries, and tobacco escrow account compliance for its ongoing and previous sales in this state. The court, upon a finding of a violation, may do both of the following: (A) Impose a civil penalty to be paid to the General Fund not to exceed one thousand dollars ($1,000) for each day the nonparticipating manufacturer fails to timely, completely, and accurately certify to the Attorney General. (B) Issue an injunction prohibiting the nonparticipating manufacturer’s cigarettes from being sold in or into the state until the failure to certify has been fully cured. (5) A violation of paragraph (3) of subdivision (e) shall constitute a misdemeanor. (j) If a distributor affixes a stamp or meter impression to a package of cigarettes under subdivision (a) of Section 30163, or pays the tax levied under Sections 30123 and 30131.2 on a tobacco product defined as a cigarette under this section, during the period between the date on which the brand family of the cigarettes or tobacco product was excluded or removed from the Directory and the date on which the distributor received notice of the exclusion or removal under paragraph (4) of subdivision (c), then both of the following shall apply: (1) The distributor shall be entitled to a credit for the tax paid by the distributor with respect to the cigarette or tobacco product to which the stamp or meter impression was affixed, or the tax paid during that period. The distributor shall comply with regulations prescribed by the department regarding refunds and credits that are adopted pursuant to Section 30177.5. If the distributor has sold the cigarette or tobacco product to a wholesaler or retailer, and has received payment from the wholesaler or retailer, the distributor shall provide the credit to the wholesaler or retailer. (2) The brand family may not be included on or restored to the Directory until the tobacco product manufacturer has reimbursed the distributor for the cost to the distributor of the cigarettes or tobacco product to which the stamp or meter impression was affixed, or the tax paid, during that period. (k) Any tobacco product manufacturer that falsely represents any of the following to any person shall be guilty of a misdemeanor for each false representation: (1) Any information required under subdivision (b). (2) That the tobacco product manufacturer is a participating manufacturer. (3) That the tobacco product manufacturer or any other person has made any or all escrow payments required by paragraph (2) of subdivision (a) of Section 104557 of the Health and Safety Code, if applicable to the manufacturer. (4) That it has complied with subdivision (b), or with paragraph (1) of subdivision (g), if applicable to the tobacco product manufacturer. (l) A violation of subdivision (e) shall constitute unfair competition under Section 17200 of the Business and Professions Code. (m) No person shall be issued a distributor’s license pursuant to Section 30140 unless that person has certified in writing that the person will comply fully with this section. Any person who makes a certification pursuant to this subdivision that asserts the truth of any material matter that the person knows to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine. (n) The Attorney General may adopt rules and regulations to implement this section. The rules and regulations may establish procedures for including in the Directory tobacco product manufacturers that are not participating manufacturers and were not required to make escrow payments under paragraph (2) of subdivision (a) of Section 104557 of the Health and Safety Code, for sales made during any preceding calendar year, and brand families of those tobacco product manufacturers. The rules and regulations may also establish procedures for seizure and destruction of cigarettes forfeited to the state pursuant to Section 30436 or Section 30449, including, but not limited to, the state facilities that may be used for the destruction of contraband cigarettes. Nothing in this section shall affect the authority of local law enforcement and local government officials to seize and destroy contraband under existing state or local law. The regulations adopted to effect the purposes of this section are emergency regulations in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. For purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulations shall be considered by the Office of Administrative Law to be necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding subdivision (e) of Section 11346.1 of the Government Code, the regulations shall be repealed 180 days after their effective date, unless the adopting authority or agency complies with that chapter, as provided in subdivision (e) of Section 11346.1 of the Government Code. (o) In any action brought by the state to enforce this section, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney’s fees. (p) The Attorney General or the Attorney General’s authorized representative shall have the authority to: (1) Conduct audits and investigations of the following: (A) A nonparticipating manufacturer and its importers. (B) Distributors, retailers, and wholesalers, as defined in Division 8.6 (commencing with Section 22970) of the Business and Profession Code, and this part. (C) Persons or entities engaged in delivery sales as defined in Section 30101.7. (2) Upon reasonable cause to believe that a violation of this article or of Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, or of Section 22963 of the Business and Professions Code, or of Section 30101.7, has occurred or is reasonably likely to occur, issue subpoenas, compel the attendance of witnesses, administer oaths, certify to official acts, take depositions within and without the state, as now provided by law, and compel the production of pertinent books, payrolls, accounts, papers, records, documents, and testimony relevant to investigations. If a person refuses, without good cause, to be examined or to answer a legal and pertinent question, or to produce a document or other evidence when ordered to do so by the Attorney General or the Attorney General’s authorized representative, the Attorney General or the Attorney General’s authorized representative may apply to the superior court of the county where the person is in attendance or located, upon affidavit, for an order returnable in no less than two nor more than five days, directing the person to show cause why the person should not be examined, answer a legal or pertinent question, or produce a document, record, or other evidence. Upon the hearing, if the court determines that the person, without good cause, has refused to be examined, answer legal or pertinent questions, or produce a document, record, or other evidence, the court may order compliance with the subpoena and assess all costs and reasonable attorney’s fees against the person. If the motion for an order is granted and the person thereafter fails to comply with the order, the court may make orders as are provided for by law. Subpoenas shall be served and witness fees and mileage paid as allowed in civil cases in the courts of the State of California. (q) In any action regarding a violation of this article or of Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, or of Section 22963 of the Business and Professions Code, or of Section 30101.7, or of Section 17200 of the Business and Professions Code, reports submitted to the department pursuant to Section 30182 or Section 22978.1, 22978.4, or 22978.5 of the Business and Professions Code, shall be admissible in evidence and shall be presumed to accurately state the number of cigarettes stamped during the time period by the stamping agent that submitted the report absent a contrary showing by the nonparticipating manufacturer or importer. Nothing in this section shall be construed as limiting or otherwise affecting the right of the state to maintain that reports are incorrect or do not accurately reflect a nonparticipating manufacturer’s sales in the state during the time period in question, and the presumption shall not apply in the event the state does so maintain. (r) In any action regarding a violation of this article or of Article 3 (commencing with Section 104555) of Chapter 1 of Part 3 of Division 103 of the Health and Safety Code, or of Section 22963 of the Business and Professions Code, or of Section 30101.7, or of Section 17200 of the Business and Professions Code, sufficient notice of the action to the alleged violator shall be given by complaint written in the English language. The state shall not be required to bear any expense of translating the complaint into another language. (s) Unless otherwise expressly provided, the remedies or penalties provided by this section are cumulative to each other and to the remedies or penalties available under all other laws of this state. (Amended by Stats. 2022, Ch. 454, Sec. 6. (AB 1742) Effective January 1, 2023.)
  177. 30165.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. )

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    This section requires certain tobacco manufacturers to provide cigarette-related federal returns or authorize their disclosure, and it restricts the Attorney General and the board from disclosing that information except in limited circumstances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 1. Use of Stamps and Impressions [30161 - 30165.2] ( Article 1 added by Stats. 1961, Ch. 884. ) ## 30165.2. (a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed with the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of Treasury (TTB), the federal Department of Homeland Security, and the United States Customs and Border Patrol (CBP) after the effective date of the act adding this section: (1) Alcohol and Tobacco Tax and Trade Bureau Form 5000.24. (2) Alcohol and Tobacco Tax and Trade Bureau Form 5210.5. (3) Alcohol and Tobacco Tax and Trade Bureau Form 5220.6. (4) United States Customs and Border Protection Form 7501. (5) Any successor returns or reports intended to replace the forms specified in paragraphs (1) to (4), inclusive. (b) As a condition of selling cigarettes in the state, every tobacco product manufacturer, as defined in subdivision (a) of Section 30165.1, whose cigarettes are to be sold in the state whether directly or through a distributor, importer, retailer, or similar intermediary or intermediaries shall, at the election of tobacco product manufacturer, either: (1) Submit to the Attorney General a true and correct copy of each and every applicable return of the tobacco product manufacturer. (2) Submit to the United States Treasury a request or consent under Internal Revenue Code Section 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau to disclose the applicable returns of manufacturer to the Attorney General. (c) A foreign tobacco product manufacturer whose cigarettes are imported into the United States by an importer or importers shall submit, or shall cause each of its importers to submit, to the Attorney General and the board both of the following: (1) Each and every applicable return, form, or report filed with TTB and CBP that includes any information about cigarettes of that foreign tobacco product manufacturer imported into the United States. (2) A report of the sales of each brand family in this state in the form and manner specified by the Attorney General or the board. (d) A foreign tobacco manufacturer shall also cause every importer who will sell its cigarettes in this state to obtain and maintain a license as an importer in compliance with Division 8.6 (commencing with Section 22970) of the Business and Professions Code. (e) The Attorney General and the board shall not disclose any applicable returns or any information contained therein, except as necessary to carry out the functions and duties of the Department of Justice or board, or as provided in subdivision (f). (f) The Attorney General and the board may compile data on cigarette shipments from the applicable returns and may share data with other states that are signatories to the Master Settlement Agreement, as defined in subdivision (a) of Section 30165.1, provided that states impose or agree to provide protections against disclosure of the applicable returns, or any information from applicable returns, that are equivalent to the protections provided under subdivision (e). (g) A tobacco product manufacturer who does not comply with the requirements of subdivisions (b), (c), and (d) shall, after 30 days notice by the Attorney General or the board to the tobacco product manufacturer of the failure to comply, be removed, along with its brand families, from the Directory unless the tobacco product manufacturer has brought itself into compliance by the end of the 30-day period. (h) (1) Any tobacco manufacturer or importer that intentionally provides any applicable return containing materially false information shall be liable for a civil penalty in an amount not to exceed the greater of either of the following: (A) Five times the retail value of the cigarettes or tobacco products defined as cigarettes under this section and about which false information was provided. (B) Five thousand dollars ($5,000). (2) The provisions of each applicable return containing one or more false statements shall constitute a separate offense. (i) The Attorney General may promulgate regulations to implement and carry out this section. (Amended by Stats. 2022, Ch. 454, Sec. 7. (AB 1742) Effective January 1, 2023.)
  178. 30166.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    Stamps and meter register settings must be sold to licensed distributors at a 0.85% discount, capped on the first $1 of value, and payment is due at purchase unless the licensed distributor is allowed to defer under this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30166. Stamps and meter register settings shall be sold to licensed distributors at their denominated values less a discount of 0.85 percent, which shall be capped at the first one dollar ($1.00) in denominated value. Payment for stamps or meter register settings shall be made at the time of purchase, provided that a licensed distributor, subject to the conditions and provisions of this article, may be permitted to defer payments therefor. (Amended November 8, 2016, by initiative Proposition 56, Sec. 5.4.)
  179. 30166.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    The board must submit a report to the Legislature by July 1, 2005, and update that report every two years.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30166.1. No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying indicia or impressions, bonding, warehousing, and leasing stamping equipment, including case cutters and packers, associated with applying stamps or meter impressions to cigarette packages. This report shall be updated every two years. (Added by Stats. 2003, Ch. 890, Sec. 8. Effective January 1, 2004.)
  180. 30167.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    A licensed distributor may ask the board to set a limit on unpaid deferred-payment purchases of stamps and meter register settings, and the board must set that limit once it receives the application and required bond or bonds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30167. A licensed distributor may apply to the board to fix the maximum amount of deferred-payment purchases of stamps and meter register settings which the distributor may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to Section 30142, the board shall fix such amount. The board at any time may designate the sales locations where the distributor may make deferred-payment purchases of stamps and meter register settings and fix the amount of such purchases which the distributor may have unpaid at any one time with respect to purchases made at each of the designated sales locations. (Amended by Stats. 1967, Ch. 963.)
  181. 30168.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    Distributors must choose a payment schedule for deferred-payment stamp purchases and remit by the specified deadlines; the board may allow a new election for good cause.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30168. (a) Except as provided for in subdivision (c), amounts owing for stamps and meter register settings purchased on the deferred-payment basis shall be due and payable based on the distributor’s election to make the payment pursuant to subdivision (b). Payment shall be made by a remittance payable to the board. (b) A distributor shall elect to make the payment required by subdivision (a) on either a monthly, a twice-monthly, or a weekly basis. An election made pursuant to this subdivision shall remain in effect for at least one year from the date the election is made. If the board finds that good cause exists for a distributor’s inability to maintain the election for the full year, the board shall authorize the distributor to make a new election, as otherwise authorized by this subdivision, prior to the expiration of the one-year period following the prior election. (1) If a distributor elects to make the payment required by subdivision (a) on a monthly basis, the distributor shall remit the payment on or before the 25th day of the month following the month in which the stamps and meter register settings were purchased. (2) If a distributor elects to make the payment required by subdivision (a) on a twice-monthly basis, the distributor shall make two remittances during the month following the month in which the stamps and meter register settings were purchased. The first monthly remittance shall be made on or before the fifth day of the month and shall be equal to either one-half of the total amount of those purchases of stamps and meter register settings that were made during the preceding month or the total amount of those purchases of stamps and meter register settings that were made between the first day and the 15th day of the preceding month, whichever is greater. The second monthly remittance shall be made on or before the 25th day of the month for the remainder of those purchases of stamps and meter register settings that were made in the preceding month. (3) If a distributor elects to make the payment required by subdivision (a) on a weekly basis, the distributor shall remit the payment on or before Wednesday following the week in which the stamps and meter register settings were approved and released. Every distributor electing to make payment on a weekly basis shall provide to the board and update, as necessary, an electronic mail address for the purpose of receiving payment information, including but not limited to, amounts owing for stamps and meter register settings purchased. (c) Amounts owing for stamps and meter register settings purchased on the deferred-payment basis without a security pursuant to subdivision (d) of Section 30142 shall be due and payable on or before Wednesday following the week in which the stamps and meter register settings were purchased. Payment shall be made by a remittance payable to the board. (Amended (as amended by Stats. 2006, Ch. 70, Sec. 3) by Stats. 2006, Ch. 501, Sec. 16. Effective January 1, 2007.)
  182. 30169.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    A distributor must authorize in writing the people who may order stamp or meter register purchases for the distributor, and that authorization stays in effect until a written revocation notice is delivered at the sales location in the manner the board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30169. A distributor shall authorize in writing those persons who may order purchases of stamps or meter register settings for the account of the distributor at a location where stamps or meter register settings are sold. The authorization shall continue in effect until written notice of revocation of the authority is delivered at the sales location in such manner as may be prescribed by the board. (Added by Stats. 1961, Ch. 884.)
  183. 30170.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    The board may, without prior notice, suspend or reduce a distributor’s deferred-payment purchasing privilege for cigarette tax stamps or meter register settings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30170. The board may suspend without prior notice a distributor’s privilege to purchase stamps or meter register settings on the deferred-payment basis or may reduce the amount of permissible deferred-payment purchases fixed for the distributor, if the distributor fails to promptly pay for stamps or meter register settings when payment is due, if the bond or bonds of the distrbutor are canceled, become void, impaired, or unenforceable for any reason, or if in the opinion of the board, collection of any amounts unpaid or due from the distributor under this part are jeopardized. (Amended by Stats. 1967, Ch. 963.)
  184. 30171.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    A distributor who does not pay amounts owed for stamps or meter register settings on time must pay a 10% penalty plus interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30171. Any distributor who fails to pay any amount owing for the purchase of stamps or meter register settings within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount became due and payable until the date of payment. (Amended by Stats. 1984, Ch. 1020, Sec. 30. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  185. 30172.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. )

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    The board may extend the time to pay amounts owed for stamps or meter register settings bought on deferred payment, for good cause, for up to five days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 2. Sale to Distributors [30166 - 30172] ( Article 2 added by Stats. 1961, Ch. 884. ) ## 30172. The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register settings purchased on the deferred-payment basis provided a request for the extension is filed with the board within or prior to the period for which the extension may be granted. (Added by Stats. 1961, Ch. 884.)
  186. 30173.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 3. Determinations [30173 - 30175] ( Article 3 added by Stats. 1961, Ch. 884. )

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    If a distributor does not pay for stamps or meter register settings when due, the board may determine the amount owed from available records and information, including interest and penalties, and must give the distributor written notice of that determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 3. Determinations [30173 - 30175] ( Article 3 added by Stats. 1961, Ch. 884. ) ## 30173. If a distributor fails to make payment for stamps or meter register settings when payment is due, the board may compute and determine from any available records and information the amount required to be paid, including interest and penalties. One or more determinations may be made of the amount due for one or for more than one purchase. In making a determination the board may offset overpayments with respect to purchases of stamps or meter register settings against underpayments for purchases and interest and penalties on the underpayments. The board shall give the distributor written notice of its determination in the manner provided by Section 30206. Except in the case of fraud, every notice of a determination made under this article shall be given within three years of the due date for payment of the purchase of stamps or a meter register setting. (Added by Stats. 1961, Ch. 884.)
  187. 30174.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 3. Determinations [30173 - 30175] ( Article 3 added by Stats. 1961, Ch. 884. )

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    A distributor must pay a determination within 10 days after notice, unless a petition for redetermination is filed with the board in time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 3. Determinations [30173 - 30175] ( Article 3 added by Stats. 1961, Ch. 884. ) ## 30174. If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor, the determination becomes final unless a petition for redetermination is filed with the board within the 10-day period. The determination is due and payable when it becomes final and the amounts determined, exclusive of interest and penalties, shall bear interest at the rate prescribed by Section 30171. (Added by Stats. 1961, Ch. 884.)
  188. 30175.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 3. Determinations [30173 - 30175] ( Article 3 added by Stats. 1961, Ch. 884. )

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    A distributor subject to a determination may seek redetermination, but must file the petition on time and deposit security with the board when filing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 3. Determinations [30173 - 30175] ( Article 3 added by Stats. 1961, Ch. 884. ) ## 30175. The distributor against whom a determination is made under this article may petition for the redetermination thereof pursuant to Article 5 (commencing with Section 30241) of Chapter 4. He or she shall, however, file the petition for redetermination within the time prescribed by Section 30174 and shall, at the time of filing the petition, deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold in the same manner as prescribed by Section 30243. (Amended by Stats. 1982, Ch. 454, Sec. 166.)
  189. 30176.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    The board must refund or credit a distributor for the denominated values of unused stamps or meter register settings, less the purchase discount, under regulations it prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30176. The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase of any unused stamps or meter register settings. (Added by Stats. 1961, Ch. 884.)
  190. 30176.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    The board must refund or credit tobacco tax to a distributor when the tobacco products were shipped out of state for later use or sale, subject to regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30176.1. (a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 which is paid on the distribution of tobacco products which are shipped to a point outside the state for subsequent use or sale out of the state. (b) This section does not apply to tobacco products delivered to the consumer in this state and subsequently taken outside the state. (Amended by Stats. 2001, Ch. 251, Sec. 21. Effective January 1, 2002.)
  191. 30176.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    The board must refund or credit a distributor for tobacco tax paid on returned tobacco products, if the distributor gives the customer back the full amount paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30176.2. The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 that is paid on the distribution of tobacco products that were returned by a customer, when the distributor refunds the entire amount the customer paid for the tobacco products either in cash or credit. For purposes of this section, refund or credit of the entire amount shall be deemed to be given when the purchase price, less rehandling and restocking costs, is refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle. (Added by Stats. 2001, Ch. 426, Sec. 4. Effective October 2, 2001.)
  192. 30177.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    The board must refund or credit a distributor for certain cigarette tax stamps or meter impressions, under board regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30177. The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase, of stamps or meter impressions affixed to packages of cigarettes which have prior to distribution become unfit for use, unsalable or have been destroyed, or which after distribution have become unfit for use or unsalable and have been returned for credit or have been replaced, and the board has proof of that return or destruction. (Amended by Stats. 2001, Ch. 426, Sec. 5. Effective October 2, 2001.)
  193. 30177.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    The board must credit eligible distributors for certain cigarette stamp or meter-impression costs and certain tobacco taxes paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30177.5. (a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the denominated value, less any discounts authorized by this part, of the stamps or meter impressions purchased and affixed to those packages of cigarettes that are subject to the provisions of subdivision (j) of Section 30165.1. (b) The board shall credit to a distributor that is entitled to a credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the amount of taxes paid by that distributor, pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131), with respect to the tobacco products that are subject to the provisions of subdivision (j) of Section 30165.1. (Added by Stats. 2003, Ch. 890, Sec. 9. Effective January 1, 2004.)
  194. 30178.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    Refunds or credits for overpaid stamp or meter register purchases are barred after the stated time limits unless a claim is filed with the board in time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30178. No refund or credit for amounts overpaid for the purchase of stamps or meter register settings shall be allowed or approved after three years from the due date for payment of the purchase for which the overpayment was made, or with respect to a determination made pursuant to this chapter, after six months from the date the determination becomes final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within such period. (Added by Stats. 1961, Ch. 884.)
  195. 30178.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    Refund applications based on exporting tax-paid tobacco products must be filed with the board within three months after the end of the calendar month of export.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30178.1. Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board within three months after the close of the calendar month in which the tobacco products are exported. (Added by Stats. 1989, Ch. 634, Sec. 21. Effective September 21, 1989.)
  196. 30178.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    A qualifying distributor may choose a tax credit instead of a refund for tobacco products tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30178.2. In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1 or Section 30176.2, a distributor eligible for that refund may elect to claim a credit against taxes imposed pursuant to this part equal to the amount which would have been refunded if a claim had been made pursuant to Section 30176.1 or Section 30176.2. (Amended by Stats. 2001, Ch. 426, Sec. 6. Effective October 2, 2001.)
  197. 30178.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    A refund of an overpayment of tax, penalty, or interest collected by the board must be approved if the refund claim is filed within three years of the overpayment date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30178.3. Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 8. Effective January 1, 2007.)
  198. 30179.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    Interest must be calculated and paid on overpayments for stamps or meter register settings, starting from a specified month after the overpayment period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30179. Interest shall be computed, allowed, and paid upon any overpayment for the purchase of stamps or meter register settings at the modified adjusted rate per month established pursuant to Section 6591.5, from the 26th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the 25th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 8. Effective January 1, 1998.)
  199. 30179.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. )

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    Interest is not allowed on certain refunded or credited overpayments of tobacco tax if handled within 90 days of the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 4. Refunds [30176 - 30179.1] ( Article 4 added by Stats. 1961, Ch. 884. ) ## 30179.1. No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund. (Added by Stats. 1989, Ch. 634, Sec. 23. Effective September 21, 1989.)
  200. 30180.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 5. Other Provisions Applicable [30180- 30180.] ( Article 5 added by Stats. 1961, Ch. 884. )

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    Some chapter provisions do not apply to amounts due or paid for stamp or meter register settings purchases, while certain state remedies and Chapter 6 provisions still apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 3.5. Stamps and Meter Machines [30161 - 30180] ( Chapter 3.5 added by Stats. 1961, Ch. 884. ) ## ARTICLE 5. Other Provisions Applicable [30180- 30180.] ( Article 5 added by Stats. 1961, Ch. 884. ) ## 30180. Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362, and 30366 do not apply to amounts due or paid with respect to purchases made of stamps or meter register settings. The remedies of the state provided in Chapter 5 (commencing with Section 30301) and the provisions of Chapter 6 (commencing with Section 30361), except for Sections 30362 and 30366, apply to amounts due or paid with respect to purchases made of stamps or meter register settings. (Amended by Stats. 2005, Ch. 519, Sec. 9. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)

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