Revenue and Taxation Code — Part 19 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 19 of 36 · provisions 3,601–3,800

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

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About this statute

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 34021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )

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    Cannabis taxes under this part are added on top of any city, county, or city and county tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34021. The taxes imposed by this part shall be in addition to any other tax imposed by a city, county, or city and county. (Added November 8, 2016, by initiative Proposition 64, Sec. 7.1.)
  2. 34021.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )

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    A county may impose a cannabis tax, and the board of supervisors must set key ordinance details such as the taxed activities, rates, collection method, and where the tax applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34021.5. (a) (1) A county may impose a tax on the privilege of cultivating, manufacturing, producing, processing, preparing, storing, providing, donating, selling, or distributing cannabis or cannabis products by a licensee operating under Division 10 (commencing with Section 26000) of the Business and Professions Code. (2) The board of supervisors shall specify in the ordinance proposing the tax the activities subject to the tax, the applicable rate or rates, the method of apportionment, if necessary, and the manner of collection of the tax. The tax may be imposed for general governmental purposes or for purposes specified in the ordinance by the board of supervisors. (3) In addition to any other method of collection authorized by law, the board of supervisors may provide for the collection of the tax imposed pursuant to this section in the same manner, and subject to the same penalties and priority of lien, as other charges and taxes fixed and collected by the county. A tax imposed pursuant to this section is a tax and not a fee or special assessment. The board of supervisors shall specify whether the tax applies throughout the entire county or within the unincorporated area of the county. (4) The tax authorized by this section may be imposed upon any or all of the activities set forth in paragraph (1), as specified in the ordinance, regardless of whether the activity is undertaken individually, collectively, or cooperatively, and regardless of whether the activity is for compensation or gratuitous, as determined by the board of supervisors. (b) A tax imposed pursuant to this section shall be subject to applicable voter approval requirements imposed by law. (c) This section is declaratory of existing law and does not limit or prohibit the levy or collection of any other fee, charge, or tax, or a license or service fee or charge upon, or related to, the activities set forth in subdivision (a) as otherwise provided by law. This section shall not be construed as a limitation upon the taxing authority of a county as provided by law. (d) This section shall not be construed to authorize a county to impose a sales or use tax in addition to the sales and use taxes imposed under an ordinance conforming to the provisions of Sections 7202 and 7203 of this code. (Amended by Stats. 2017, Ch. 27, Sec. 172. (SB 94) Effective June 27, 2017. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.)
  3. 3436.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    Unpaid taxes, assessments, penalties, and costs on real property are declared in default at 12:01 a.m. on July 1, except for tax-defaulted property and possessory interests.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3436. At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default. (Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.)
  4. 3437.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    Property tax amounts on separately valued secured-roll property may be paid through June 30, and redemption penalties do not attach if June 30 falls on a weekend or legal holiday and payment is made by the next business day.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3437. The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls on a Saturday, Sunday, or legal holiday, and payment is received by the close of business on the next business day, redemption penalties shall not attach. 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. Section 2512 shall apply to remittances made by mail. (Amended by Stats. 1999, Ch. 941, Sec. 26. Effective January 1, 2000.)
  5. 3438.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    If the tax collector finds an error before declaring default, the parcel must not be declared in default, and the board of supervisors must direct the assessor to put the uncollected taxes on the next roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3438. If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll. (Amended by Stats. 1984, Ch. 988, Sec. 21. Effective September 11, 1984.)
  6. 3439.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    The tax collector must record “tax defaulted,” the declaration date, and the total defaulted amount for each separately valued parcel in the proper roll columns.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3439. In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter “tax defaulted,” the date of the declaration, and the total amount declared to be in default. (Amended by Stats. 1984, Ch. 988, Sec. 22. Effective September 11, 1984.)
  7. 3441.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    It is a misdemeanor to do any act that permanently impairs the value of tax-defaulted property, and the person may also owe damages.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3441. Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any damages sustained by the county or public agency because of his or her act. Those acts include, but are not limited to, the removal, destruction, or cutting of any improvements or timber. On request of the tax collector of the county where any part of the property is located, the district attorney of the same county shall: (a) Prosecute for the commission of the misdemeanor. (b) In the name of the people, sue for damages sustained by the county. (Amended by Stats. 1984, Ch. 988, Sec. 24. Effective September 11, 1984.)
  8. 3442.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    After a declaration of default, the tax collector must give the auditor a list of all tax-defaulted property within 30 days, and the auditor must promptly record the fact and date of default on the current roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3442. Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall enter on the current roll immediately after the description of the property the fact and date of declaration of default. (Amended by Stats. 1984, Ch. 988, Sec. 25. Effective September 11, 1984.)
  9. 3443.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    The tax collector must send the property list to the assessor, and the assessor must record the fact and date of the declaration of default.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3443. The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of the declaration of default. (Amended by Stats. 1984, Ch. 988, Sec. 26. Effective September 11, 1984.)
  10. 3443.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    When a machine-prepared roll is used, the fact and date of the declaration of default may be entered on the reproduced roll instead of following the procedure in Section 3443.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3443.5. In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may be entered upon the reproduced roll. (Amended by Stats. 1984, Ch. 988, Sec. 27. Effective September 11, 1984.)
  11. 3444.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. )

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    If the original declaration of default by operation of law is canceled or held void, the property is treated as in default for the next year it could have been validly declared in default.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Sale by Operation of Law [3436 - 3444] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [3436 - 3444] ( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) ## 3444. If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as if in default in the next subsequent year for which it would have been validly declared in default but for the previous declaration of default. (Amended by Stats. 1984, Ch. 988, Sec. 28. Effective September 11, 1984.)
  12. 3451.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. )

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    The tax collector may, in their discretion, accept authorized payment methods for tax-defaulted property and tax-defaulted property sold at public auction.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. ) ## 3451. The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for tax-defaulted property and tax-defaulted property sold at public auction. (Amended by Stats. 2004, Ch. 194, Sec. 8. Effective January 1, 2005.)
  13. 3452.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. )

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    Accepting negotiable paper counts as payment for certain tax-defaulted property only when the paper is duly paid, and the deed cannot be delivered until payment is actually made.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. ) ## 3452. The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted property sold at public auction as of the date of acceptance when, but not before, the negotiable paper is duly paid. When negotiable paper is so accepted, the deed to the property so purchased shall not be delivered until that negotiable paper is duly paid. (Amended by Stats. 1984, Ch. 988, Sec. 33. Effective September 11, 1984.)
  14. 3455.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. )

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    If negotiable paper is not paid when presented, the payment record is canceled, the bid is voided, and the original owner’s right of redemption is revived.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. ) ## 3455. If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the bid upon which the negotiable paper was accepted shall be voided as if no bid had been made, and the original owner’s right of redemption is revived. (Amended by Stats. 1988, Ch. 830, Sec. 13. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
  15. 3456.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. )

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    If an accepted tax-sale bid is not paid on time, the county gets a claim for the sale’s actual cost and the bidder must be notified by certified mail.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2.2. Medium of Payment [3451 - 3456] ( Chapter 2.2 added by Stats. 1945, Ch. 653. ) ## 3456. (a) If any part of a bid that was accepted by the tax collector is not paid when due, the county shall have a claim against the bidder for the actual cost of the sale. Immediately upon becoming past due, the tax collector shall notify the bidder by certified mail, which notice shall include all of the following: (1) That his or her bid has been voided because of the delinquent payment. (2) The amount of the county’s claim against the bidder. (3) That the amount of the claim will be deducted from any deposit submitted by the bidder and that any remaining amount of the deposit is forfeited. (b) If a bidder does not pay the claim arising under subdivision (a) within 30 days after the notice is sent, both of the following apply: (1) The county may utilize any means authorized by law to collect the claim, including, but not limited to, transferring the amount of the claim to the unsecured roll. (2) The tax collector may prohibit the bidder from bidding on sales made pursuant to this chapter for up to five years. (Amended by Stats. 2004, Ch. 194, Sec. 11. Effective January 1, 2005.)
  16. 35.

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

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    For certain general law cities, agencies must use a fixed population of 38,925 for grant and subvention allocation purposes, with annual adjustment starting January 1, 1986.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 35. Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used by the Controller and by all other state and county agencies for all purposes of allocation and distribution of grant funds and subventions, including, without limitation, the annual allocation from the Public Library Fund and from the Motor Vehicle License Fee Account in the Transportation Tax Fund, for any general law city located in a county of the 11th class, which city’s population as of January 1, 1985, was 38,925 based upon an estimate validated by the Department of Finance, shall be 38,925, adjusted annually, commencing January 1, 1986, by the percentage of population growth of the State of California as a whole. (Added by Stats. 1987, Ch. 440, Sec. 1. Effective September 8, 1987.)
  17. 35001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 15. SUBSCRIPTION TELEVISION [35001 - 35003] ( Part 15 added by Stats. 1963, 1st Ex. Sess., Ch. 5. )

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    This section defines key terms used in Part 15 on subscription television and states several exclusions from the part’s coverage.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 15. SUBSCRIPTION TELEVISION [35001 - 35003] ( Part 15 added by Stats. 1963, 1st Ex. Sess., Ch. 5. ) ## 35001. For the purposes of this part, the following terms, phrases, words, and their derivations shall have the following meanings unless otherwise indicated by the context: (a) “Local agency” shall mean a county, a city (whether general law or chartered city) and a city and county. For the purpose of applying Section 35003, the term “local agency” when used in reference to a county includes only unincorporated areas of such county. (b) “Subscription televison” shall mean closed circuit television which is provided to and can be received only by subscribers. The provisions of this part shall not apply to community antenna television systems, hotel or apartment antenna systems, or educational television systems, whether closed or open circuit. (c) “Subscription television business” shall mean the business of operating and providing subscription television to subscribers by the use of wires, lines, coaxial cables, wave guides or other tangible conduits of communication for the transmission to subscribers of television and music, including connecting the establishments of subscribers, or causing such establishments to be connected, with such communication conduits; provided, however, that this part shall not apply to a telephone or telegraph corporation subject to regulation by the Public Utilities Commission of the State of California when such telephone or telegraph corporation furnishes channels for the transmission of subscription television programs by a subscription television corporation. (d) “Subscription television corporation” shall mean a person, firm, partnership or corporation owning, controlling, operating or managing a subscription television business. (e) “Subscriber” shall mean any person, firm, partnership, corporation or other public or private entity agreeing to receive subscription television. (f) “Total gross receipts” shall mean any and all compensation and other consideration in any form whatever received directly or indirectly by a subscription television corporation or sponsors. Total gross receipts shall not include any taxes on the services furnished by a subscription television corporation imposed directly on subscribers, or any fees payable pursuant to Section 35003 to the State or any local agency, and collected from subscribers by such subscription television corporation. (Added by Stats. 1963, 1st Ex. Sess., Ch. 5. Note: This section was repealed on Nov. 3, 1964, by initiative Prop. 15 (the Free Television Act), but that action was invalidated by the Calif. Supreme Court in its Weaver v. Jordan decision.)
  18. 35002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 15. SUBSCRIPTION TELEVISION [35001 - 35003] ( Part 15 added by Stats. 1963, 1st Ex. Sess., Ch. 5. )

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    A subscription television corporation is authorized to operate in California and to connect subscribers’ premises to communication conduits, including by installing and maintaining needed equipment, so long as public use of roads and navigation of waters are not inconvenienced.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 15. SUBSCRIPTION TELEVISION [35001 - 35003] ( Part 15 added by Stats. 1963, 1st Ex. Sess., Ch. 5. ) ## 35002. A subscription television corporation shall have authority to engage in the subscription television business in this State and within all or part of any local agency, local agencies, or combinations thereof, and in connection therewith to connect the establishments of subscribers, or to cause such establishments to be connected, with communication conduits by erecting, installing, constructing, repairing, replacing, reconstructing, maintaining and retaining such poles, wires, cables, conductors, ducts, conduits, vaults, manholes, amplifiers, appliances, attachments and other property as may be necessary for such purpose, in, on, over, along and across any public street, road, highway or freeway or in, on, over, along and across any of the waters within this State in such manner and at such points as not to incommode the public use of the street, road, highway or freeway or to interrupt the navigation of the waters. (Added by Stats. 1963, 1st Ex. Sess., Ch. 5. Note: This section was repealed on Nov. 3, 1964, by initiative Prop. 15 (the Free Television Act), but that action was invalidated by the Calif. Supreme Court in its Weaver v. Jordan decision.)
  19. 35003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 15. SUBSCRIPTION TELEVISION [35001 - 35003] ( Part 15 added by Stats. 1963, 1st Ex. Sess., Ch. 5. )

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    Subscription television corporations must pay 1% of quarterly gross receipts to the State, and also 1% to each local agency where they operate, with the State Board of Equalization handling collection and enforcement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 15. SUBSCRIPTION TELEVISION [35001 - 35003] ( Part 15 added by Stats. 1963, 1st Ex. Sess., Ch. 5. ) ## 35003. (a) Each subscription television corporation shall pay quarterly to the State one percent (1%) of the total gross receipts received in such quarter by such subscription television corporation. All amounts required to be paid to the State under this subdivision shall be paid to the State Board of Equalization. (b) In addition thereto such subscription television corporation shall pay to each local agency within which it is conducting operations one percent (1%) of the total gross receipts received in such quarter by such subscription television corporation from subscribers or sponsors whose establishments at which subscription television was provided were within such local agency at the time such revenues were received. The quarterly payments to a local agency required by this subdivision are in lieu of all other taxes or fees imposed by the local agency receiving the payments upon the subscription television corporation for the privilege of exercising any franchise or engaging in business. The State Board of Equalization shall collect any amount required to be paid to a local agency under this subdivision, and shall transmit to the local agency involved the amount so collected as promptly as feasible. (c) The State Board of Equalization shall enforce the provisions of this part and shall adopt such reasonable rules and regulations as they may deem necessary or proper to provide for and facilitate the making and reporting of payments provided for in this section. At all reasonable times the State Board of Equalization may examine all records kept or maintained by such subscription television corporation or under its control which treat of the operations, affairs, property or transactions of the corporation with respect thereto. (Added by Stats. 1963, 1st Ex. Sess., Ch. 5. Note: This section was repealed on Nov. 3, 1964, by initiative Prop. 15 (the Free Television Act), but that action was invalidated by the Calif. Supreme Court in its Weaver v. Jordan decision.)
  20. 36.

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

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    If the code requires something to be mailed by registered mail, sending it by certified mail is enough.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 36. Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other communication by certified mail shall be deemed to be sufficient compliance with the requirements of law. (Added by Stats. 1970, Ch. 287.)
  21. 36.5.

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

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    When a tax collector must publish a notice in a newspaper, the collector must also post the notice on its regularly maintained website.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 36.5. (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also provide notice on the tax collector’s regularly maintained Internet Web site. (b) Any notice provided on the tax collector’s Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice is required to be published in a newspaper. (c) The notice required pursuant to subdivision (a) shall be provided using either of the following methods: (1) By posting a copy of the newspaper containing the notice in a format that is downloaded in PDF format. (2) By providing a link to the Internet Web site of the newspaper containing the notice. (d) For purposes of this section, “newspaper” means a newspaper of general circulation. (Added by Stats. 2017, Ch. 336, Sec. 1. (SB 653) Effective January 1, 2018.)
  22. 36001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 1. General Provisions and Definitions [36001 - 36006] ( Chapter 1 added by Stats. 2023, Ch. 231, Sec. 7. )

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    This section defines key terms used in Part 16 of the Revenue and Taxation Code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 1. General Provisions and Definitions [36001 - 36006] ( Chapter 1 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36001. For purposes of this part: (a) The following terms shall have the same meaning as those terms are defined in Division 2 (commencing with Section 16100) of Title 1 of Part 6 of the Penal Code: “ammunition,” “ammunition vendor,” and “firearm precursor part.” (b) “Department” means the California Department of Tax and Fee Administration. (c) “Firearm” shall have the same meaning as that term is defined in subdivisions (a) and (b) of Section 16520 of the Penal Code. (d) “Firearms manufacturer” means any entity licensed to manufacture firearms pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code that engages in any retail sale of a firearm or firearm precursor part to a consumer in California. (e) “Gross receipts” shall have the same meaning as that term is defined in Section 6012. (f) “Law enforcement agency” means any department or agency of the state or of any county, city, or other political subdivision thereof that employs any peace officer who is authorized to carry a firearm while on duty, or any department or agency of the federal government or a federally recognized Indian tribe with jurisdiction that has tribal land in California that employs any police officer or criminal investigator authorized to carry a firearm while on duty. (g) “Licensed firearms dealer” shall have the same meaning provided in Section 26700 of the Penal Code. (h) “Peace officer” means any person described in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2 of the Penal Code who is authorized to carry a firearm on duty, or any police officer or criminal investigator employed by the federal government or a federally recognized Indian tribe with jurisdiction that has tribal land in California, who is authorized to carry a firearm while on duty. (i) (1) “Retail sale” shall have the same meaning as that term is defined in Section 6007. (2) (A) For purposes of the excise tax imposed by Section 36011 only, a licensed firearms dealer, firearms manufacturer, or ammunition vendor in this state that transfers physical possession of any firearm, firearm precursor part, or ammunition to a purchaser in this state on behalf of an out-of-state retailer engaged in business in this state shall be deemed the retailer of the firearm, firearm precursor part, or ammunition. (B) As used in this paragraph, the term “retailer engaged in business in this state” has the same meaning as that term is defined in subdivision (c) of Section 6203 and includes, but is not limited to, any retailer that meets the threshold set forth in paragraph (4) of subdivision (c) of Section 6203 by calculating its total combined sales of tangible personal property for delivery in this state pursuant to Section 6044. (C) As used in this paragraph, the term “retailer” has the same meaning as that term is defined by Section 6015. (D) This paragraph shall become operative on October 1, 2025. (Amended by Stats. 2025, Ch. 17, Sec. 24. (SB 132) Effective June 27, 2025.)
  23. 36005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 1. General Provisions and Definitions [36001 - 36006] ( Chapter 1 added by Stats. 2023, Ch. 231, Sec. 7. )

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    This section creates the Gun Violence Prevention and School Safety Fund and sets how its money must be distributed each year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 1. General Provisions and Definitions [36001 - 36006] ( Chapter 1 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36005. (a) There is hereby established in the State Treasury the Gun Violence Prevention and School Safety Fund to receive moneys pursuant to Section 36041. (b) All moneys in the Gun Violence Prevention and School Safety Fund, including interest or dividends earned by the fund, shall be distributed annually in accordance with the allocation formula provided in subdivision (c), provided that the dollar amounts specified in that subdivision shall be annually adjusted to account for changes in the California Consumer Price Index. (c) Moneys in the Gun Violence Prevention and School Safety Fund shall be annually allocated in the following order: (1) The first seventy-five million dollars ($75,000,000) available in the fund, or as much of that amount as is available, shall be continuously appropriated annually to the Board of State and Community Corrections, or other successor agency designated by law as the administering agency for the California Violence Intervention and Prevention (CalVIP) Grant Program, to fund CalVIP Grants and administration and evaluations of CalVIP-supported programs, in accordance with Title 10.2 (commencing with Section 14130) of Part 4 of the Penal Code. (2) The next fifty million dollars ($50,000,000) available in the fund, or as much of that amount as is available, if any, shall, upon appropriation by the Legislature, be annually allocated to the State Department of Education to enhance school safety by addressing risk factors for gun violence affecting pupils in kindergarten and grades 1 to 12, inclusive, through the funding of related measures, including, without limitation, the measures described in subparagraphs (A) to (D), inclusive. The State Department of Education may use these funds to support both activities conducted directly by the State Department of Education and those conducted through contracts with, or grants to, other entities. (A) Physical security improvements, including, but not limited to, the installation of interior locks for purposes of Section 17586 of the Education Code. (B) Physical safety assessments. (C) School-based or school-linked mental health and behavioral services, including training for teachers and employees. (D) Before school and after school programs for at-risk pupils, including programs offered by entities eligible to receive funding under the Bipartisan Safer Communities Act Stronger Connections Grant Program. (3) The next fifteen million dollars ($15,000,000) available in the fund, or as much of that amount as is available, if any, shall, upon appropriation by the Legislature, be annually allocated to the Judicial Council to support a court-based firearm relinquishment grant program to be administered in coordination with the Department of Justice to ensure the prompt, consistent, and safe removal of firearms by the Department of Justice and local law enforcement agencies from individuals who become prohibited from owning or possessing firearms and ammunition pursuant to a criminal conviction or other criminal or civil court order, including, but not limited to, criminal protective orders, domestic violence restraining orders, gun violence restraining orders, civil harassment restraining orders, and workplace violence restraining orders. The grant program shall be designed to reduce the number of people who are entered into or remain in the Armed Prohibited Persons System, including by supporting partnerships with courts and local law enforcement agencies. (4) The next fifteen million dollars ($15,000,000) available in the fund, or as much of that amount as is available, if any, shall, upon appropriation by the Legislature, be annually allocated to the Department of Justice to fund a victims of gun violence grant program. The purpose of this program is to support evidence-based activities to equitably improve investigations and clearance rates in firearm homicide and firearm assault investigations in communities disproportionately impacted by firearm homicides and firearm assaults, and thereby help reduce gun violence in communities across California. Grants from this program shall be made on a competitive basis to state, local, or tribal law enforcement agencies and prosecuting offices for activities that have the specific objective of increasing clearance rates for firearm homicides and nonfatal shootings, which may include, without limitation, hiring and training detectives dedicated to investigating these offenses, hiring and training personnel or other partners to coordinate with victims and witnesses or to collect, process, and test relevant evidence, improving data analysis, forensics, and technological capacities, and promoting recurring and trauma-informed engagement with victims, witnesses, and other impacted community members in a manner that builds trust, safety, and collaboration. (5) The next two million five hundred thousand dollars ($2,500,000) available in the fund per year, or as much of that amount as is available, if any, shall, upon appropriation by the Legislature, be annually allocated to the Department of Justice to support activities to inform firearm and ammunition purchasers and firearm owners about gun safety laws and responsibilities, such as safe firearm storage, and to promote implementation and coordination of gun violence prevention efforts through activities such as technical assistance, training, capacity building, and local gun violence data and problem analysis support for local governments, law enforcement agencies, community-based service providers, and other stakeholders. The Department of Justice may use these funds to support activities conducted directly by the Department of Justice or conducted through contracts with, or grants to, other entities. (6) The next two million five hundred thousand dollars ($2,500,000) available in the fund, or as much of that amount as is available, if any, shall, upon appropriation by the Legislature, be annually allocated to the Office of Emergency Services to provide counseling and trauma-informed support services to direct and secondary victims of mass shootings and other gun homicides and to individuals who have experienced chronic exposure to community gun violence. The office may use these funds to support activities directly conducted by the office, or conducted through contracts with, or grants to, other entities, and to help reduce gun violence in communities across California. (7) The next one million dollars ($1,000,000) available in the fund, or as much of that amount as is available, if any, shall, upon appropriation by the Legislature, be allocated to the University of California, Davis, California Firearm Violence Research Center, if those funds are accepted by the Regents of the University of California, for a one-time grant for gun violence research and initiatives to educate health care providers and other stakeholders about clinical tools and other interventions for preventing firearm suicide and injury. This allocation may, if sufficient funds are not available, be made over the course of more than one budget year; however, the total amount allocated pursuant to this paragraph across all years shall not exceed one million dollars ($1,000,000). (d) Any remaining moneys available in the fund each year after the allocations described in subdivision (c) shall, upon appropriation by the Legislature, be allocated to fund and support activities and programs focused on preventing gun violence, supporting victims of gun violence, and otherwise remediating the harmful effects of gun violence. (e) Except as otherwise provided in this section or in any other law, a department or agency may reserve up to 5 percent of the funds appropriated to that department or agency under subdivision (c) for the costs of administering and promoting the effectiveness of programs supported by this act, including, without limitation, costs to employ personnel, develop and review grant solicitations, publicize grant opportunities, engage with and provide technical assistance to prospective grant applicants and grantees, and conduct or support data collection or research evaluations. (Amended by Stats. 2025, Ch. 67, Sec. 180. (AB 1170) Effective January 1, 2026.)
  24. 36006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 1. General Provisions and Definitions [36001 - 36006] ( Chapter 1 added by Stats. 2023, Ch. 231, Sec. 7. )

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    This part is called the “California Firearm Excise Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 1. General Provisions and Definitions [36001 - 36006] ( Chapter 1 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36006. This part shall be known and may be cited as the “California Firearm Excise Tax Law.” (Added by Stats. 2025, Ch. 17, Sec. 25. (SB 132) Effective June 27, 2025.)
  25. 36011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 2. Imposition and Rate of Tax [36011- 36011.] ( Chapter 2 added by Stats. 2023, Ch. 231, Sec. 7. )

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    Starting July 1, 2024, licensed firearms dealers, firearms manufacturers, and ammunition vendors must pay an excise tax of 11% on gross receipts from retail sales in this state of firearms, firearm precursor parts, and ammunition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 2. Imposition and Rate of Tax [36011- 36011.] ( Chapter 2 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36011. Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  26. 36021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 3. Exemptions [36021- 36021.] ( Chapter 3 added by Stats. 2023, Ch. 231, Sec. 7. )

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    Some firearm, firearm precursor part, and ammunition retail-sale gross receipts are exempt from this excise tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 3. Exemptions [36021- 36021.] ( Chapter 3 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36021. (a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any active or retired peace officer or any law enforcement agency employing that peace officer. (b) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition by any licensed firearms dealer, firearms manufacturer, or ammunition vendor in any quarterly period in which the total gross receipts from the retail sales of firearms, firearm precursor parts, or ammunition by that licensed firearms dealer, firearms manufacturer, or ammunition vendor is less than five thousand dollars ($5,000). (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  27. 36031.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

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    The department must administer and collect the taxes under this part, and it may make and enforce related rules, including emergency regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36031. (a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall mean any person liable for the payment of the taxes imposed under this part and collected pursuant to that law. (b) The department may prescribe, adopt, and enforce rules and regulations, including emergency regulations as necessary, relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  28. 36032.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

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    The taxes imposed by this part must be paid to the department every quarter, by the last day of the month after each three-month period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36032. The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  29. 36033.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

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    A quarterly return must be filed with the department by the last day of the following month, and the return must be authenticated in the form or method the department prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36033. On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  30. 36034.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

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    The DOJ must send CDTFA a list of certain firearm and ammunition businesses, with names and business locations, by March 31, 2024 and then each quarter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36034. (a) By no later than March 31, 2024, and thereafter, by no later than the last day of each calendar quarter, the Department of Justice (DOJ) shall provide a list, including the names and business locations of all firearm dealers, firearm manufacturers, and ammunition vendors that are licensed by the DOJ or that are included on any of the centralized lists maintained by the DOJ pursuant to Sections 26715, 28450, and 29060 of the Penal Code, to the California Department of Tax and Fee Administration (CDTFA) for the purposes of administering the excise tax imposed pursuant to this part. The DOJ shall also be authorized to provide this information to the CDTFA, upon its request, for the purposes of administering the excise tax imposed pursuant to this part. (b) The authority of the DOJ to share the information described in subdivision (a) with the CDTFA shall be in addition to, and notwithstanding any other limitations on, the authority of the DOJ to share that information under any other statute. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  31. 36035.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

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    Certain licensed firearms dealers, manufacturers, and ammunition vendors subject to the excise tax must register with the department for a certificate of registration, provide required business information, and authenticate the application as the department prescribes. No fee may be charged for the application or issuance of the certificate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36035. Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the excise tax imposed pursuant to this part shall register for a certificate of registration with the department using electronic media in a form prescribed by the department and shall set forth the name under which the applicant transacts or intends to transact business, the location of their place or places of business, and any other information as the department may require. An application for a certificate of registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department. No fee shall be charged for the application for, or issuance of, the certificate of registration. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  32. 36036.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    The department must issue a certificate of registration to each eligible applicant who has properly registered under Section 36035.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36036. The department shall issue a certificate of registration to each eligible applicant that has properly registered pursuant to Section 36035. A certificate of registration issued pursuant to this section shall be valid until canceled or revoked. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  33. 36037.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    If a certificate holder fails to comply, the department must give written notice at least 10 days before the hearing, and it may revoke the certificate after notice and hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36037. If the holder of a certificate of registration fails to comply with any provision of this part or any rule or regulation of the department prescribed and adopted under this part, the department shall provide notice in writing to the holder of the certificate of registration specifying the time and place of hearing and requiring the certificate holder to show cause why their certificate should not be revoked. The notice shall be provided no less than 10 days before the hearing and may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The department may, after notice and hearing, revoke a certificate of registration for any such violation or omission, and notify the Department of Justice of the revocation. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  34. 36038.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    The department must notify the Department of Justice when certain registration, permit, revocation, suspension, or reinstatement events occur.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36038. The department shall notify the Department of Justice in the case of any of the following occurrences: (a) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 36037, revoked the certificate of registration of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of this part. (b) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 6070, revoked or suspended the seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of Part 1 (commencing with Section 6001). (c) If the department has reinstated a certificate of registration or a seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  35. 36039.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    A revoked certificate holder may ask the department to reinstate the certificate if the holder pays unpaid tax, interest, penalties, and a $50 fee and shows full compliance; the department must reinstate once those 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 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 4. Collection and Administration [36031 - 36039] ( Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36039. (a) The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement of the certificate by paying the amount of unpaid excise tax determined, together with any interest and penalties, demonstrating full compliance with the provisions of this part, and paying a fee of fifty dollars ($50) to the department for reinstatement. (b) The department shall reinstate the certificate of registration of any revoked certificate holder that has satisfactorily complied with subdivision (a). (c) The fee described in subdivision (a) shall not be subject to refund except as provided in Section 55221. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  36. 36041.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 5. Disposition of Proceeds [36041- 36041.] ( Chapter 5 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    Amounts due under Section 36011 must be paid to the department as remittances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 5. Disposition of Proceeds [36041- 36041.] ( Chapter 5 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36041. All amounts required to be paid pursuant to Section 36011 shall be paid to the department in the form of remittances payable to the department, and those revenues, net of refunds, and costs of administration, shall be deposited in the Gun Violence Prevention and School Safety Fund, established pursuant to Section 36005. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  37. 36042.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 6. Nonpreemption [36042- 36042.] ( Chapter 6 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    This section says the firearm excise tax does not block local ordinances that add requirements, fees, or surtaxes on sales of firearms, ammunition, or firearm precursor parts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 6. Nonpreemption [36042- 36042.] ( Chapter 6 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36042. This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  38. 36043.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 7. Authority to Enact Emergency Regulations [36043- 36043.] ( Chapter 7 added by Stats. 2023, Ch. 231, Sec. 7. )

    Verify source ↗

    If part of the act is held invalid, the department may issue guidance or regulations to address the invalidity and promote the act’s purposes, and those rules are exempt from the Administrative Procedure Act.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001 - 36043] ( Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23. ) ## CHAPTER 7. Authority to Enact Emergency Regulations [36043- 36043.] ( Chapter 7 added by Stats. 2023, Ch. 231, Sec. 7. ) ## 36043. If any provision of this act or its application is held invalid, the department shall be authorized to issue guidance or adopt regulations necessary to address any such invalidity and to promote the purposes of this act, including, but not limited to, guidance or regulations to modify or provide additional exemptions from the tax imposed by this act. Such guidance or regulations are exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) and shall seek to ensure minimal disruption to funding and operations of programs and initiatives supported by the Gun Violence Prevention and School Safety Fund. (Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
  39. 3691.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section lets the tax collector sell certain tax-defaulted property after specified time periods, and requires notices before some sales.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691. (a) (1) (A) Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of the parcels, as provided in this chapter, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. In the case of tax-defaulted property that has been damaged by a disaster in an area declared to be a disaster area by local, state, or federal officials and whose damage has not been substantially repaired, the five-year period set forth in this subdivision shall be tolled until five years have elapsed from the date the damage to the property was incurred. (B) A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to adopt conditions and procedures for the delay of sale of properties as described in subparagraph (A) that it finds may be eligible to file a property tax postponement claim with the State Controller prior to January 1, 2017, and may cancel any delinquent penalties, costs, fees, and interest associated with these properties. (C) A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to have the five-year time period described in subparagraph (A) apply to tax-defaulted nonresidential commercial property. (D) For purposes of this subdivision, “nonresidential commercial property” means all property except the following: (i) A constructed single-family or multifamily unit that is intended to be used primarily as a permanent residence, is used primarily as a permanent residence, or that is zoned as a residence, and the land on which that unit is constructed. (ii) Real property that is used and zoned for producing commercial agricultural commodities. (2) When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7. (3) (A) The tax collector shall provide notice of an intended sale under this subdivision in the manner prescribed by Sections 3704 and 3704.5 and any other applicable statute. If the intended sale is of nonresidential commercial property that has been tax-defaulted for fewer than five years, all of the following apply: (i) On or before the notice date, the tax collector shall also mail, in the manner specified in paragraph (1) of subdivision (c) of Section 2924b of the Civil Code, notice containing any information contained in the publication required under Sections 3704 and 3704.5 to, as applicable, all of the following: (I) The parties specified in paragraph (2) of subdivision (c) of Section 2924b of the Civil Code. (II) Each taxing agency specified in paragraph (3) of subdivision (c) of Section 2924b of the Civil Code. (III) Any beneficiary of a deed of trust or a mortgagee of any mortgage recorded against the nonresidential commercial property, and any assignee or vendee of these beneficiaries or mortgagees. (ii) For purposes of this paragraph: (I) “Notice date” means a date not less than 45 days nor more than 120 days before an intended sale or not less than 45 days nor more than 120 days before the date upon which the property may be sold. (II) “Recording date of the notice of default” as used in subdivision (c) of Section 2924b of the Civil Code means a date that is 30 days before the notice date. (III) “Deed of trust or mortgage being foreclosed” as used in subdivision (c) of Section 2924b of the Civil Code means the defaulted tax lien. (B) If the property subject to the notice required by this paragraph is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code. (b) (1) (A) Three years or more after the property has become tax defaulted and a request has been made by a city, county, city and county, or nonprofit organization pursuant to Section 3692.4, or a request has been made by a person or entity that has recorded a nuisance abatement lien on that property, to offer that property at the next scheduled tax sale, the tax collector shall have the power to sell and may sell all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of parcels, as provided in this chapter at the next scheduled tax sale, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. (B) When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7. (2) Before the tax collector sells vacant residential developed property pursuant to this subdivision, actual notice, by certified mail, shall be provided to the property owner, if the property owner’s identity can be determined from the county assessor’s or county recorder’s records. The tax collector’s power of sale shall not be affected by the failure of the property owner to receive notice. (3) Before the tax collector sells vacant residential developed property pursuant to this subdivision, notice of the sale shall be given in the manner specified by Section 3704.7. (c) The amendments made to this section by the act adding this subdivision apply to property that becomes tax defaulted on or after January 1, 2005. (Amended by Stats. 2018, Ch. 119, Sec. 2. (SB 1506) Effective January 1, 2019.)
  40. 3691.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When a parcel becomes subject to sale power under Section 3691, the tax collector must execute a notice on a Controller-prescribed form, and the county clerk must acknowledge the notice without charge.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691.1. (a) The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form prescribed by the Controller. The county clerk shall take acknowledgment of the notice without charge. (b) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code. (Amended by Stats. 2018, Ch. 119, Sec. 3. (SB 1506) Effective January 1, 2019.)
  41. 3691.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A notice for this tax-sale process must specify certain facts about default, assessment, tax liability, the amount due, and the property's legal description.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691.2. The notice shall specify: (a) A statement that five years or more have elapsed since the taxes or assessments on the parcel were declared in default; that three years or more in the case of nonresidential commercial property, as defined in Section 3691, have elapsed since the taxes or assessments on the parcel were declared in default; or that, pursuant to Section 3692.4, three years or more have elapsed and a request has been made by a city, county, city and county, or nonprofit organization to offer that property at the next scheduled public auction. (b) That the property was duly assessed for taxation and the tax legally levied. (c) That the property is subject to sale for nonpayment of taxes. (d) The amount of taxes originally declared to be in default, unless there has been a partial cancellation of taxes, a redemption from a portion thereof, or a correction under Sections 4831.5 and 4876.5, in any of which events, the amount shall be the balance remaining. (e) A metes and bounds or lot-block-tract description of the property. (Amended by Stats. 2004, Ch. 944, Sec. 4.5. Effective January 1, 2005.)
  42. 3691.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must give the tax collector a property description by June 15 of the year the property becomes subject to a power of sale under Section 3691.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691.3. By June 15 of the year property is to become subject to a power of sale under Section 3691, the assessor shall furnish to the tax collector a metes and bounds or lot-block-tract description of the property. (Added by renumbering Section 3512.1 by Stats. 1984, Ch. 988, Sec. 37. Effective September 11, 1984.)
  43. 3691.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The notice must be recorded with the county recorder, then forwarded to the tax collector after recordation. The recorder may not charge for the recording.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691.4. The notice shall be recorded with the county recorder. After recordation, the notice shall be forwarded to the tax collector. The recorder shall make no charge for the recording. (Amended by Stats. 1998, Ch. 497, Sec. 10. Effective January 1, 1999.)
  44. 3691.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must file the notice in their office and keep a record of what happens to the property afterward.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691.5. The tax collector shall file the notice in his or her office and keep a record to show the subsequent disposition of the property. (Amended by Stats. 1998, Ch. 497, Sec. 11. Effective January 1, 1999.)
  45. 3691.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    On the Controller’s request, the tax collector must report the disposition of all tax-defaulted parcels the collector may sell in the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3691.6. Upon request of the Controller, the tax collector shall report the disposition of all tax-defaulted parcels subject to tax collections power to sell in his or her county. (Amended by Stats. 2004, Ch. 183, Sec. 321. Effective January 1, 2005.)
  46. 3692.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must try to sell tax-defaulted property within four years and, if needed, keep trying at no more than six-year intervals until it is sold.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3692. (a) The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter, within four years of the time that the property becomes subject to sale for nonpayment of taxes unless, by other provisions of law, the property is not subject to sale. If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold. (b) When oil, gas, or mineral rights are subject to sale for nonpayment of taxes, the tax collector may offer the interest at minimum bid to the holders of outstanding interests where the interest subject to sale is a partial interest or, where the interest subject to sale is a complete and undivided interest, to the owner or owners of the property to which the oil, gas, or mineral rights are appurtenant. (c) When parcels that are rendered unusable by their size, location, or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer the parcel, at a minimum bid, to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidder’s own parcel as a condition of sale. (d) Sealed bid sale procedures shall be used when offers are made pursuant to subdivision (b) or subdivision (c), and the property shall be sold to the highest eligible bidder. The offers shall remain in effect for 30 days or until notice is given pursuant to Section 3702, whichever is later. If the highest bidder does not consummate the sale within the time period determined by the tax collector, the tax collector may offer the property to the next highest bidder at their bid price. (e) The Notice to the Board of Supervisors and Notice of Intended Sale of Tax-Defaulted Property shall indicate that any parcel remaining unsold may be reoffered within a 90-day period and any new parties of interest shall be notified in accordance with Section 3701. This subdivision does not apply to properties sold pursuant to Chapter 8 (commencing with Section 3771). (Amended by Stats. 2022, Ch. 451, Sec. 4. (SB 1494) Effective January 1, 2023.)
  47. 3692.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “close of auction,” “date of the sale,” and “public auction” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3692.1. Notwithstanding any other provision of law, for purposes of this chapter, all of the following apply: (a) “Close of auction” means the date and time for which the tax collector, or his or her designee, provides public notice of both of the following: (1) That no additional property will be offered for sale for that public auction. (2) That bidding for that public auction will end. (b) “Date of the sale” means the date upon which a public auction begins. (c) “Public auction” means any venue or medium to sell property under this chapter that provides reasonable access to the public to bid on and purchase this property. (Added by Stats. 2004, Ch. 194, Sec. 13. Effective January 1, 2005.)
  48. 3692.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    An electronic public auction to sell property under this chapter must include bid submission by computer and must let the tax collector accept bids as long as he or she considers necessary.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3692.2. A public auction conducted by electronic media, including the Internet, to sell property under this chapter shall have at least the following operational components: (a) A component that allows bids to be submitted by computer. (b) A component that authorizes the tax collector to accept bids for as long as he or she deems necessary. (Added by Stats. 2004, Ch. 194, Sec. 14. Effective January 1, 2005.)
  49. 3692.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Property sold under this chapter is sold “as is,” and the state, county, and certain employees are not liable for property conditions or for failures of outside devices that block participation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3692.3. (a) All property sold under this chapter is offered and sold as is. (b) The state, the county, and an employee of these entities acting in the employee’s official capacity in preparing, conducting, and executing a sale of property under this chapter, are not liable for any of the following: (1) Known or unknown conditions of this property, including, but not limited to, errors in the assessor’s records pertaining to improvement of the property. (2) The failure of a device that is not owned, operated, and managed by the state or county, that prevents a person from participating in any sale under this chapter. For purposes of this paragraph, “device” includes, but is not limited to, computer hardware, a computer network, a computer software application, and a computer Web site. (Added by Stats. 2004, Ch. 194, Sec. 15. Effective January 1, 2005.)
  50. 3692.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Certain counties, cities, city and counties, and qualifying nonprofits may ask the tax collector to put eligible residential property into the next public auction, and the tax collector must do so when the request is received.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3692.4. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements: (1) The property taxes have been delinquent for at least three years. (2) The real property will serve the public benefit of providing housing directly related to low-income persons. (3) The real property is not occupied by the owner as his or her principal place of residence. (b) Every request submitted to the tax collector shall include the following: (1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit. (2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons will be served. (c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction. (d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for a period of at least 30 years. (2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income owner-occupant. (B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed: (i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and his or her proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income homebuyers. (ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income owner-occupant minus the initial sale price to the low-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value. (iii) For purposes of this subdivision, the nonprofit organization’s proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale. (e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section. (Amended by Stats. 2009, Ch. 632, Sec. 7. (SB 251) Effective January 1, 2010.)
  51. 3693.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The tax collector may offer a property sale as cash or deferred payment, and may require a deposit if deferred payment is approved.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3693.1. Notwithstanding Section 3693, the tax collector may make the sale of any property sold under this chapter a cash or deferred-payment transaction. If the tax collector approves the sale as a deferred-payment transaction, the tax collector may require a deposit in the amount of five thousand dollars ($5,000) or 10 percent of the minimum bid price, whichever is greater. The balance of the purchase price shall be paid by any method of payment authorized by Section 2502, 2503.2, or 2504, as specified by the tax collector and within a period specified by the tax collector not to exceed 90 days from the date of the close of auction as a condition precedent to the transfer of title to the purchaser. If the purchaser was required to pay a deposit prior to the date of the sale, the deposit shall be applied toward the purchase price of the property. Failure on the part of the successful bidder to consummate the sale within the period specified by the tax collector shall result in the forfeiture of the deposit and all rights he or she may have with respect to that property. Any forfeiture of deposit shall be distributed to the county general fund and shall not apply to outstanding delinquent taxes. Upon forfeiture the right of redemption shall revive. (Amended by Stats. 2005, Ch. 264, Sec. 11. Effective January 1, 2006.)
  52. 3694.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    A sale under this chapter may take place only if the board of supervisors approves it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3694. A sale under this chapter shall take place only if approved by the board of supervisors. (Amended by Stats. 1998, Ch. 497, Sec. 14. Effective January 1, 1999.)
  53. 3695.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    This section says a taxing agency can consent to a tax sale unless it files a timely objection; certain objections can stop the sale, and a consenting agency gets its share of the sale proceeds.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3695. (a) If the governing body of any taxing agency does not, before the date of the first publication of notice of intended sale pursuant to Sections 3702 and 3703, file with the tax collector and the board of supervisors certified copies of a resolution adopted by the governing body objecting to the sale, the taxing agency has consented to the sale. If the taxing agency consents to the sale the lien of its taxes or assessments and any rights which it may have to the property as a result of these taxes or assessments are canceled by a sale under this chapter and it is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund. If the taxing agency does object to the sale, the lien of its taxes or assessments or any rights which the taxing agency may have to the property are not affected by a sale under this chapter. Provided, however, that any taxing agency that is also a revenue district may not object to a sale unless it files with this objection an executed proposed agreement under Chapter 8 of this part to purchase the property, but not including an option to purchase, at a price not less than the minimum bid. (b) If a taxing agency that is not also a revenue district objects to the sale and, before the date of the first publication of notice of intended sale pursuant to Sections 3702 and 3703, applies in writing to the board of supervisors to purchase the property under Chapter 8 of this part at a price equal to that approved by the board of supervisors, or upon a pro rata division of the proceeds of a sale as may be provided under Chapter 8, the tax collector shall not proceed with the sale. (Amended by Stats. 2024, Ch. 123, Sec. 1. (AB 3288) Effective January 1, 2025.)
  54. 3695.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    For Section 3695, “assessments” excludes assessments that were not part of the amount needed to redeem the property when default was declared or the property was sold to the taxing agency.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3695.3. As used in Section 3695, “assessments” does not include assessments which were, at the time of the declaration of default or sale to the taxing agency, not included in the amount required to redeem the property. (Amended by Stats. 1984, Ch. 988, Sec. 54. Effective September 11, 1984.)
  55. 3695.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Certain public entities may object to a tax sale and apply to buy property needed for public use, but they must file the objection and application before first publication of the notice of intended sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3695.4. In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may file with the county tax collector written objection to the sale of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771), any property that is or may be needed for public use. The written objection shall specify the description of the property needed, whether the fee or an easement is required, and the public purpose to which the property is intended to be devoted. The objection and application shall be filed with the tax collector before the date of the first publication of the notice of intended sale pursuant to Sections 3702 and 3703. If the state, a city, taxing agency, or revenue district files an objection and application in compliance with this section, the tax collector may not proceed with the sale of the subject property. (Amended by Stats. 2000, Ch. 606, Sec. 1. Effective January 1, 2001.)
  56. 3695.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    A nonprofit organization may file a written objection and application to buy certain tax-sale residential or vacant property, but it must do so before the first publication or posting of the intended-sale notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3695.5. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will: (a) In the case of residential real property, rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons. (b) In the case of vacant real property, construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise use the property to serve low-income persons, or dedicate the vacant property to public use, including those uses referred to in subdivision (a). The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property. The terms “nonprofit organization,” “low-income persons” and “rehabilitation” shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771). (Amended by Stats. 2000, Ch. 606, Sec. 2. Effective January 1, 2001.)
  57. 3698.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Before selling property under this chapter, the tax collector must send the board of supervisors a notice with the intended sale, the sale type, the property description, and the proposed minimum price.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3698. To make any sale under this chapter, the tax collector shall transmit a notice to the board of supervisors, stating: (a) His intention to make a sale under this chapter, and the type of sale; (b) A description of the property to be sold; (c) The minimum price at which it is proposed to sell the property. (Amended by Stats. 1939, Ch. 529.)
  58. 3698.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Property offered for sale under this chapter must have a minimum price based on redemption amounts and related costs, unless a stated exception applies. The current owner cannot buy the property below that minimum price.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3698.5. (a) Except as provided in Section 3698.7, the minimum price at which property may be offered for sale pursuant to this chapter shall be an amount not less than the total amount necessary to redeem, plus costs and the outstanding balance of any property tax postponement loan. For purposes of this subdivision: (1) The “total amount necessary to redeem” is the sum of the following: (A) The amount of defaulted taxes. (B) Delinquent penalties and costs. (C) Redemption penalties. (D) A redemption fee. (2) “Costs” are those amounts described in subdivision (c) of Section 3704.7, subdivisions (a) and (b) of Section 4112, Sections 4672, 4672.1, 4672.2, 4673, and subdivision (b) of Section 4673.1. (3) The “outstanding balance of any property tax postponement loan” is the sum of the following: (A) The tax payments made by the Controller’s office on behalf of the claimant in the Property Tax Postponement Program. (B) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5. (C) Other associated fees and penalties as deemed appropriate by law. (D) Less any payments already made on the property tax postponement loan. (b) This section shall not apply to property or interests that qualify for sale in accordance with the provisions of subdivisions (b) and (c) of Section 3692. (c) If property or property interests have been offered for sale at least once and the tax collector has received no acceptable bids for that property or those interests at the minimum price determined pursuant to subdivision (a), the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that same property or those interests at the same or next scheduled sale at a minimum price that the tax collector deems appropriate in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests. (d) The current owner of tax-defaulted property subject to sale under this chapter shall not purchase that property, directly or indirectly, at a price below the minimum price determined pursuant to subdivision (a). No deed shall be transferred to the purchaser if the property is purchased, directly or indirectly, by the current owner for lower than the minimum price determined pursuant to subdivision (a). (Amended by Stats. 2017, Ch. 601, Sec. 1. (SB 812) Effective January 1, 2018.)
  59. 3698.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    For certain tax-defaulted property with a property tax welfare exemption, the sale price must be set at the higher of two amounts: 50% of fair market value, or the total amount needed to redeem plus costs and any outstanding property tax postponement loan balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3698.7. (a) With respect to property for which a property tax welfare exemption has been granted and that has become tax defaulted, the minimum price at which the property may be offered for sale pursuant to this chapter shall be the higher of the following: (1) Fifty percent of the fair market value of the property. For the purposes of this paragraph, “fair market value” means the amount as defined in Section 110 as determined pursuant to an appraisal of the property by the county assessor within one year immediately preceding the date of the public auction. From the proceeds of the sale, there shall be distributed to the county general fund an amount to reimburse the county for the cost of appraising the property. The value of the property as determined by the assessor pursuant to an appraisal shall be conclusively presumed to be the fair market value of the property for the purpose of determining the minimum price at which the property may be offered for sale. (2) The total amount necessary to redeem, plus costs and the outstanding balance of any property tax postponement loan. For purposes of this paragraph: (A) The “total amount necessary to redeem” is the sum of the following: (i) The amount of defaulted taxes. (ii) Delinquent penalties and costs. (iii) Redemption penalties. (iv) A redemption fee. (B) “Costs” are those amounts described in subdivision (c) of Section 3704.7, subdivisions (a) and (b) of Section 4112, Sections 4672, 4672.1, 4672.2, and 4673, and subdivision (b) of Section 4673.1. (3) The “outstanding balance of any property tax postponement loan” is the sum of the following: (A) The tax payments made by the State Controller’s office on behalf of the claimant in the Property Tax Postponement Program. (B) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5. (C) Other associated fees and penalties as deemed appropriate by law. (D) Less any payments already made on the property tax postponement loan. (b) This section shall not apply to property or interests that qualify for sale in accordance with the provisions of subdivisions (b) and (c) of Section 3692. (c) Where property or property interests have been offered for sale at least once and no acceptable bids therefor have been received, at the minimum price determined pursuant to subdivision (a), the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that same property or those interests at the same or next scheduled sale at a minimum price that the tax collector deems appropriate in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests. (Amended by Stats. 2014, Ch. 703, Sec. 23. (AB 2231) Effective September 28, 2014.)
  60. 3698.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The tax collector may remove a parcel from the tax sale if county counsel recommends it and the removal is in the county’s best interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3698.8. The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale if it is deemed the removal is in the best interest of the county. (Amended by Stats. 2011, Ch. 352, Sec. 5. (SB 948) Effective January 1, 2012.)
  61. 3699.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    After receiving notice under Section 3698, the board of supervisors must approve or disapprove the proposed sale by resolution and send a certified copy to the tax collector within five days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3699. On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed times shall not affect the validity of a sale approved by a board of supervisors. (Added by renumbering Section 4839.2 by Stats. 2009, Ch. 17, Sec. 7. (SB 823) Effective January 1, 2010.)
  62. 37.

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

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    Interest and penalties on certain supplemental unsecured property tax levies are canceled if payment is made by December 31, 1981.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 37. Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if such payment is made by December 31, 1981. Notwithstanding any other provision of law, all interest and penalties owing on the readjusted amount of any other tax resulting from supplemental unsecured property tax levies shall be canceled, if the payment of such readjusted tax is made by December 31, 1981. As used in this section, “supplemental unsecured property tax levies” shall mean that amount of property tax levied by any city, county, city and county, and special district which is attributable to that portion of the property tax rate levied on the unsecured roll for the 1978–79 tax year, less the rate for voter-approved indebtedness, which is in excess of four dollars ($4) per one hundred dollars ($100) of assessed value. As used in this section, “the readjusted amount of any other tax resulting from supplemental unsecured property tax levies” shall mean the difference in any other tax levy between the amount that would have been levied had Article XIII A applied to the 1978–79 unsecured property tax roll and the amount levied using the 1977–78 secured roll property tax rate. (Added by Stats. 1981, Ch. 242, Sec. 3. Effective July 21, 1981.)
  63. 3700.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must send a copy of the notice to certain taxing agencies, and may also send copies to requesting nonprofit organizations, before the sale notice is first published or posted.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3700. Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary of the governing board of each taxing agency, other than the county, having the right to levy taxes or assessments on the property and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification. The copy or copies shall be mailed, sent electronically, or delivered at least 30 days before the first publication or posting of the notice of intended sale. However, where the tax collector has on file a consent from each taxing agency, the tax collector may proceed to publish or post the notice of sale. (Amended by Stats. 2022, Ch. 451, Sec. 7. (SB 1494) Effective January 1, 2023.)
  64. 3700.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must notify the Controller about a proposed tax sale within a stated time window before the sale, and must also report any postponement and the sale details.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3700.5. Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller. The notice shall state the date, time, and place of the proposed sale. The tax collector shall notify the Controller of any postponement of the tax sale and the date, time, and place of the sale. (Added by Stats. 1998, Ch. 497, Sec. 16. Effective January 1, 1999.)
  65. 3701.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must mail notice of a proposed tax sale 45 to 120 days before the sale and make a reasonable effort to find the parties of interest’s name and mailing address.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3701. (a) Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by certified mail with return receipt requested to the last known mailing address, if available, of parties of interest, as defined in Section 4675. The notice shall state the date, time, and place of the proposed sale, the amount required to redeem the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of the sale, and information regarding the rights of parties of interest to claim excess proceeds, as defined in Section 4674, if the property is sold and excess proceeds result from that sale. (b) The tax collector shall make a reasonable effort to obtain the name and last known mailing address of parties of interest. (c) The validity of any sale under this chapter shall not be affected if the tax collector’s reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive the mailed notice. (d) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code. (Amended by Stats. 2018, Ch. 119, Sec. 4. (SB 1506) Effective January 1, 2019.)
  66. 3702.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must publish notice of the intended sale weekly for three consecutive weeks, with the first publication at least 21 days before the sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3702. (a) The tax collector shall publish the notice of intended sale once a week for three successive weeks in a newspaper of general circulation published in the county seat and in a newspaper of general circulation published in the public notice district in which the property is situated. If the same newspaper of general circulation is published in both the county seat and in the public notice district, or if the publication of the notice of sale is made in a newspaper which is determined pursuant to Section 3381 as most likely to afford adequate notice of the sale, a publication in that newspaper shall satisfy the requirements for publication set forth in this section. If there is no newspaper published in the county seat or in the public notice district, then publication in the location in which there is no newspaper may be made by posting notice in three public places in the county seat. The publication shall be started not less than 21 days prior to the date of the sale. (b) For the purposes of this section, publication of notice in a public notice district is governed by Chapter 1.1 (commencing with Section 6080) of Division 7 of Title 1 of the Government Code. (Amended by Stats. 2016, Ch. 703, Sec. 21. (AB 2881) Effective January 1, 2017.)
  67. 3703.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The board of supervisors may allow the notice of intended tax sale to be published in a different way when the expected auction price is less than newspaper publication costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3703. If in the judgment of the board of supervisors any property to be sold under this chapter will bring at auction less than the cost of publication in a newspaper, the publication of the notice of intended sale may be made in the same manner as if there were no newspaper published in the county seat or in the public notice district. (Amended by Stats. 2016, Ch. 703, Sec. 22. (AB 2881) Effective January 1, 2017.)
  68. 3704.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The notice of intended sale must list the sale details, property information, redemption-related statements, any public-auction access details, and other specified items.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3704. The notice of intended sale shall include all of the following: (a) The date, time, and place of the intended sale, including the electronic address if the intended sale is by public auction via the Internet or other electronic media. (b) The locations of computer workstations that are available to the public and instructions on accessing the public auction and submitting bids if the intended sale is conducted via the Internet or other electronic media. (c) A description of the property to be sold. (d) The name of the last assessee of the property. (e) The minimum acceptable bid of the property to be sold. (f) A statement that if the property is not redeemed before the close of business on the last business day prior to the date of the sale, the right of redemption will cease. (g) A statement that if the property is sold, parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds from the sale which are in excess of the liens and costs required to be paid from the proceeds. (h) A statement that if excess proceeds result from the sale, notice will be given to parties of interest, pursuant to law. (i) A statement that if the parcel remains unsold after the tax sale, the date, time, and location of any subsequent sale. (j) If applicable, that a deposit is required as a condition to submit bids on the property. (k) If applicable, a statement that, for any property purchased by a credit transaction, the right of redemption will revive if full payment is not received by the tax collector prior to the close of business on the date, as specified by the tax collector under Section 3693.1, that full payment is due. (Amended by Stats. 2004, Ch. 194, Sec. 21. Effective January 1, 2005.)
  69. 3704.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector may advertise the intended tax sale using any method authorized by the board of supervisors, in addition to the published notice required by Section 3702.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3704.5. In addition to the published notice required by Section 3702, the tax collector may advertise the intended sale by any means authorized by the board of supervisors. (Added by Stats. 1975, Ch. 1053.)
  70. 3704.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the property is the owner-occupant’s primary residence, the tax collector must try to contact the occupant in person before the sale, and if that fails, try written notice; related redemption costs may be added to the redemption amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3704.7. (a) In the case of a property that is the primary residence of the last known assessee, as indicated by either a valid homeowner’s exemption on file with the county assessor in the name of the last known assessee, or the fact that the mailing address for the last tax bill is the same address as the property, the tax collector or his or her agent shall, in addition to any other notice required by this chapter, make a reasonable effort to contact in person, not more than 120 days or less than 10 days prior to the date of the sale, the owner-occupant of that property. In the course of the personal contact, the tax collector, or his or her agent, shall inform the owner-occupant of the following: (1) That the property, if not redeemed, shall be offered for sale at a public auction. (2) His or her redemption rights pursuant to Part 7 (commencing with Section 4101). (b) If the personal contact described in subdivision (a) is not made after reasonable efforts, the tax collector or his or her agent shall attempt to serve written notice, no less than five days prior to the date of the sale, with respect to the fact of the sale and the requirement that the tax collector be contacted immediately with respect to redemption of the property. (c) The amount of the actual and reasonable costs incurred by the tax collector, or his or her agent, or both, in complying with the requirements of subdivisions (a) and (b), as established pursuant to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, shall be added to the required amount for redemption of the property. (d) No transfer of title shall be invalidated by reason of failure to comply with the requirements of this section. (e) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code. (Amended by Stats. 2018, Ch. 119, Sec. 5. (SB 1506) Effective January 1, 2019.)
  71. 3705.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A city, the State, a taxing agency, or a revenue district may bid on property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3705. Any city or the State or any taxing agency or revenue district may bid on property. (Amended by Stats. 1943, Ch. 669.)
  72. 3706.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the property has not been redeemed by the deadline, the tax collector must sell it at public auction to the highest bidder. Bids below the board-approved minimum price cannot be accepted, but the tax collector may lower that minimum in specified redemption or tax-adjustment situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3706. If the property is not redeemed before the close of business on the last business day prior to the date of the sale of the property, the tax collector shall sell the property at public auction to the highest bidder at the time and place fixed. In the case of a sale at public auction, no bid shall be accepted for a sum less than the minimum price approved in the resolution of the board of supervisors; provided, however, the tax collector may reduce the minimum price under any of the following circumstances: (a) If a partial redemption has been made under Chapter 2 (commencing with Section 4131) of Part 7 of Division 1. (b) If a partial cancellation has been made under Chapter 4 (commencing with Section 4985) of Part 9 of Division 1 after that price was fixed, by not more than the ratio that the delinquency on the portion so redeemed or canceled bears to the delinquency upon the whole. (c) If the total amount necessary to redeem is decreased due to the removal or reduction of default taxes resulting from the removal or reduction of a special assessment or a direct charge against the property. (Amended by Stats. 2025, Ch. 462, Sec. 2. (SB 863) Effective January 1, 2026.)
  73. 3706.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector may postpone a tax sale, and must give notice in the manner required by this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3706.1. The tax collector may postpone the tax sale or any portion thereof under the following conditions: (a) Notice of any postponement of a public auction tax sale shall be made by the tax collector who, by public declaration at the time and place originally fixed for the public auction, may postpone the sale to a new time, date, and place. No other notice of the postponed public auction need be given if the date for the new time, date, and place is within seven days of the time originally fixed for the sale. (b) Notice of any postponed sealed-bid sale or postponed public auction sale that is scheduled to be held not less than eight days nor more than 90 days from the time originally fixed for the sale shall be made pursuant to the same provisions followed in providing notice of the original sale to parties of interest, as defined in Section 4675. (Amended by Stats. 2005, Ch. 264, Sec. 12. Effective January 1, 2006.)
  74. 3707.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The redemption right ends before the tax sale starts, mailed redemption payments must arrive at the tax collector’s office in time, and the right can revive in specified situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3707. (a) (1) The right of redemption terminates at the close of business on the last business day prior to the commencement date of the tax sale. (2) The commencement of the tax sale constitutes the actual sale date regardless of auction conclusion. (3) The taxpayer loses all rights during the auction period for failure to redeem the property by the final redemption date. (4) If the tax collector approves a sale as a credit transaction and does not receive full payment on or before the date upon which the tax collector requires pursuant to Section 3693.1, the right of redemption is revived on the next business day following that date. (b) Notwithstanding any other provision of law, any remittance sent by mail for redemption of tax-defaulted property must be received in the tax collector’s office prior to the time established in paragraph (1) of subdivision (a). (c) The sale shall be deemed complete when full payment has been received by the tax collector. (d) The right of redemption revives if the property is not sold. (e) If the tax-defaulted property is not redeemed prior to the redemption termination deadline specified in paragraph (1) of subdivision (a), any person or entity with title of record to the property shall lose all rights in the property, including all legal and equitable interest therein. If the right of redemption is revived pursuant to paragraph (4) of subdivision (a) or pursuant to subdivision (d), any person or entity with title of record to the property shall regain all rights in the property, including all legal and equitable interest therein. (f) Nothing in this section affects the distribution of proceeds pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8. (g) This section shall apply regardless of whether the tax collector or his or her designee conducts the tax sale in person. (Amended by Stats. 2018, Ch. 284, Sec. 1. (AB 2746) Effective January 1, 2019.)
  75. 3708.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When the full purchase price has been paid at a sale under this chapter, the tax collector must issue a deed to the purchaser without charge.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3708. On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser. (Amended by Stats. 1998, Ch. 497, Sec. 18. Effective January 1, 1999.)
  76. 3708.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    After a deed is executed, the tax collector must immediately record it with the county recorder and pay the recording fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3708.1. Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall constitute delivery thereof to the grantee named in the deed. (Added by renumbering Section 3708.5 by Stats. 1994, Ch. 705, Sec. 34. Effective January 1, 1995.)
  77. 3708.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a purchaser’s deed has a clerical error or factual mistake, the tax collector may issue a corrected deed and have it recorded without charge.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3708.5. If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed may be issued by the tax collector and recorded with the county recorder without charge. The new deed shall contain a statement of reasons for its issuance and, as far as practical, shall be the same as the original except where corrected. (Added by renumbering Section 3708.1 by Stats. 1994, Ch. 705, Sec. 33. Effective January 1, 1995.)
  78. 3709.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The county clerk must take acknowledgment of the deed without charging a fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3709. The county clerk shall take acknowledgment of the deed without charge. (Enacted by Stats. 1939, Ch. 154.)
  79. 3710.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A tax deed must state the required sale details, including defaulted taxes, the tax sale, any objection by a taxing agency, the purchaser’s name, the sale date, the sale amount, and that the property is conveyed to the purchaser by law.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3710. In addition to the usual provisions of a deed conveying real property, the deed shall specify all of the following: (a) That the legally levied taxes on the subject property were duly declared to be in default and were a lien on the property. (b) That the tax collector, pursuant to a statutory power of sale, has sold the property. (c) If a taxing agency objected to the sale, the fact of the objection and the name of the objecting taxing agency. (d) The name of the purchaser, the date the property was sold, and the amount for which the property was sold. (e) That the property is therefore conveyed to the purchaser according to law. (Amended by Stats. 2004, Ch. 194, Sec. 24. Effective January 1, 2005.)
  80. 3711.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Except in cases of actual fraud, a duly acknowledged or proved deed is conclusive evidence that the tax-sale proceedings were regular from assessment through execution of the deed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3711. Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed, both inclusive. (Amended by Stats. 1939, Ch. 529.)
  81. 3712.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A tax-sale deed passes title to the purchaser free of pre-sale encumbrances, except for listed liens, easements, recorded restrictions, certain public offers/options, some unpaid assessments, and some federal or Mello-Roos-related liens.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3712. The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except: (a) Any lien for installments of taxes and special assessments, that installments will become payable upon the secured roll after the time of the sale. (b) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale under this chapter. (c) Liens for special assessments levied upon the property conveyed that were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency that collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency. (d) Easements of any kind, including prescriptive, constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record. (e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose. (f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code. (g) Any federal Internal Revenue Service liens that, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date. (h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Section 53356.1 of the Government Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Section 53356.1 of the Government Code. (Amended by Stats. 2011, Ch. 288, Sec. 1. (AB 261) Effective January 1, 2012.)
  82. 3713.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The state declares that final tax deeds from all taxing agencies are to be treated equally and on a parity with each other.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3713. It is hereby declared to be the policy of the state and the intent of the provisions of this code, that the final tax deed or deeds of all taxing agencies, including counties, cities and counties, cities, irrigation districts, reclamation districts, and other taxing agencies that annually levy, assess, and collect, or cause to be collected, taxes or assessments upon real property within the state, should be, and are hereby declared to be, upon a parity with each other, and that regardless of when the levy of those taxes or assessments is or has been made, and regardless of when the final tax deed or assessment deed is or has been taken by the taxing agency, that the rights of all taxing agencies and all those deeds shall be equal and upon a parity with each other. (Added by renumbering Section 3517 by Stats. 1985, Ch. 316, Sec. 23.)
  83. 3716.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Within 30 days after a sale, the tax collector must report specified sale information to the assessor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3716. Within 30 days after the sale, the tax collector shall report to the assessor the following: (a) The name of the purchaser. (b) The date the property was sold. (c) The amount for which the property was sold. (d) The description of the property conveyed. (Amended by Stats. 2013, Ch. 607, Sec. 7. (SB 825) Effective January 1, 2014.)
  84. 3718.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The tax collector must deposit sale proceeds like tax collections and immediately send a report of sale to the county treasurer and a duplicate to the county auditor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3718. The tax collector shall deposit the money received from the sale like tax collections and shall immediately transmit a report of sale to the county treasurer and a duplicate of the report to the county auditor. The report shall show: (a) The cost of advertising the sale, including but not limited to the published notice required by Section 3702. (b) The sums received for individual parcels. (c) Identification of the parcels by year, page and number of the delinquent and current roll. (d) The cost of recording the deeds. (Amended by Stats. 1975, Ch. 1053.)
  85. 3719.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The advertising costs for the sale must be deposited in the county general fund, and the remaining amount, except the recorder’s fee, must be deposited in the delinquent tax sale trust fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3719. The amount of the cost of advertising the sale, including but not limited to the published notice required by Section 3702, shall be deposited in the county general fund and the balance, excepting the recorder’s fee, shall be deposited in the delinquent tax sale trust fund. (Amended by Stats. 1975, Ch. 1053.)
  86. 3720.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    After receiving the duplicate report of sale, the auditor must mail copies to certain taxing agency officials and include a claims notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3720. On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or clerk of the governing board of each taxing agency, not also a revenue district, and other than the State and the county, entitled to levy taxes or assessments on the property sold. He shall also enclose a notice for claims, specifying: (a) A description of the property. (b) That claims on the amount received from the sale shall be made within 60 days after the mailing of the notice for claims. Such duplicate copies of report of sale shall be mailed for only those properties on which the taxing agency has consented to sale and thus is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund. (Amended by Stats. 1951, Ch. 484.)
  87. 3721.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Certain taxing-agency boards must file a share claim with the county auditor after notice for claims, and include the unpaid amounts and applicable tax rates.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3721. On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue district, having taxes or assessments levied on the property for the fiscal year preceding that in which the property was sold, shall forward a share claim to the county auditor, stating, in detail, the amounts due on the property still unpaid to the taxing agency, claiming their share of the proceeds from the sale as is determined by the distribution made under this division. The claim shall set out all the municipal and special district tax rates applicable to the deeded property for the fiscal year preceding that in which the property was sold. (Amended by Stats. 1985, Ch. 316, Sec. 31.)
  88. 3722.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The county auditor must present all share claims to the board of supervisors as soon as practicable after the filing-claim period ends.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3722. As soon as practicable after the expiration of the time for filing claims, the county auditor shall present all share claims received by him to the board of supervisors. (Amended by Stats. 1939, Ch. 529.)
  89. 3723.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    If supervisors dispute a share claim, the sale proceeds for that parcel must stay in the delinquent tax sale trust fund until the claim is settled or a court decides it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3723. If the board of supervisors dispute the correctness of any share claim, the money received from the sale of the parcel involved in the disputed claim shall remain in the delinquent tax sale trust fund until the settlement of the claim by agreement of the governing boards or officers of the taxing agencies having delinquent taxes or assessments on the parcel or by judgment of a court. (Enacted by Stats. 1939, Ch. 154.)
  90. 3724.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    The board of supervisors must direct delinquent tax sale proceeds to filing taxing agencies and the State, and the auditor must issue and mail the warrants. A qualifying taxing agency that the county taxes and collects for receives its share without filing a share claim or getting a copy of the sale report.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3724. If the share claims are correct or if settlement is made of all disputed claims relating to any parcel, the board of supervisors shall order the money in the delinquent tax sale trust fund received from the sale of the parcel to be distributed under this division among the taxing agencies having filed share claims. There shall also be distributed to the State of California its share of the money received from the sale of the parcel. The auditor shall draw and mail warrants on the delinquent tax sale trust fund in accordance with the order, and the State’s share shall be included in the next semiannual settlement between the county and the State. Where the county assesses and collects taxes for a taxing agency which is also a revenue district, such taxing agency shall receive its share of the proceeds from any sale as distributed under Chapter 1.3, Part 8, Division 1, of this code, without the necessity of their receiving a copy of the report of sale or of submitting a share claim. (Amended by Stats. 1951, Ch. 484.)
  91. 3725.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    A court challenge to certain tax-sale proceedings can be filed only after the challenger first petitions the board of supervisors within one year of the tax collector’s deed, and then files the court proceeding within one year after the board’s decision.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3725. (a) A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced in a court if both of the following are satisfied: (1) The person commencing the proceeding has first petitioned the board of supervisors pursuant to Section 3731 within one year of the date of the execution of the tax collector’s deed. (2) The proceeding is commenced within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731. (b) Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under this section. (c) The amendments made to this section by Chapter 288 of the Statutes of 2011 shall apply to sales that are completed on or after January 1, 2012. (Amended by Stats. 2012, Ch. 162, Sec. 167. (SB 1171) Effective January 1, 2013.)
  92. 3726.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    A defense based on invalidity or irregularity of proceedings under this chapter can be used only in a proceeding started within one year of the relevant deed or board determination date, whichever is later.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3726. A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within one year after the date of execution of the tax collector’s deed or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later. (Amended by Stats. 2015, Ch. 454, Sec. 9. (SB 803) Effective January 1, 2016.)
  93. 3727.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    After a tax sale purchase, the purchaser or a person claiming through the purchaser may sue to quiet title to all or part of the property and take the case to final judgment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3727. Whenever property has been purchased at tax sale, the purchaser or any other person claiming through the purchaser may bring suit to quiet title to all or any portion of the property and prosecute it to final judgment. (Amended by Stats. 1985, Ch. 316, Sec. 32.)
  94. 3728.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    Before a tax deed can be voided, the court must calculate the redemption amount and order payment within six months.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3728. Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section 3475), former Chapter 4.3 (commencing with Section 3534), or former Sections 3897 and 3897d of the Political Code to be void, the court shall determine the correct amount of taxes, penalties and costs that should be paid upon redemption to discharge the tax and assessment liens of all taxing agencies and revenue districts had the purported tax sale not been held and the court shall order the former owner or other party in interest to pay that amount within six months as follows: (a) To the purchaser, or his or her grantee or successor in interest, the amount of taxes, penalties and costs expended by him or her as determined by the court in pursuit of title to the property, and when the purchaser at that sale or the grantee in any deed for taxes or his or her grantee or successor in interest is in possession of that property in good faith and claiming the property under a tax deed, which is regular upon its face, and has made permanent improvements thereon, the court shall not make that decree until there has also been repaid to the purchaser or his or her grantee or successor in interest a sum, as determined by the court, equal to the amount by which the value of the property has been enhanced by those permanent improvements; and (b) To the county tax collector, the balance, if any, of the correct amount as determined by the court that should be paid upon redemption, which shall be distributed by the county to the taxing agencies and revenue districts as redemption money. If the amounts are not paid in accordance with the order the court shall not hold the tax deed void. (Amended by Stats. 1985, Ch. 316, Sec. 33.)
  95. 3728.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    If the required payment under Section 3728 is not made within six months, the court must order a new tax deed and the county tax collector must issue it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3728.1. If the amount required to be paid in accordance with Section 3728 of this code is not paid within such six months, the court shall order a new tax deed issued by the county tax collector to the original grantee or his successor in interest as designated in the order. The tax collector shall thereupon execute and deliver a new tax deed which in addition to the usual provisions of a deed conveying real property shall specify: (a) The oldest year in which a tax lien attached which has not been discharged. (b) That the court ordered the payment of the correct amount of taxes, penalties and costs, stating the title of the court, the number of the case, the date of the order and the total amount of such taxes, penalties and costs so ordered paid. (c) That such payment has not been made as ordered by the court. (d) If the original assessment description was erroneous, the correct description as determined by the court. Upon proof of the execution and delivery of such tax deed the court shall quiet the title of the grantee and his successors in interest and after such judgment becomes final the tax deed shall be conclusively presumed valid against the claims of any parties to the lawsuit and their successors in interest. (Added by Stats. 1945, Ch. 516.)
  96. 3729.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    If a court voids certain tax deeds, the tax-sale purchaser is entitled to a county refund, but must file the claim within one year after the judgment becomes final.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3729. (a) When a court holds a tax deed given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section 3475), former Chapter 4.3 (commencing with Section 3534), or former Sections 3897 and 3897d of the Political Code void, the purchaser at tax sale is entitled to a refund from the county of the amount paid as the purchase price in excess of the amount for which he or she has been reimbursed for taxes, penalties, and costs. The refund shall be made in the same manner as a refund of an overpayment of tax, except that the claim shall be presented within one year after the judgment becomes final. (b) The holder of a tax certificate who received all or any part of the amount paid by the delinquent taxpayer shall not be obligated to make any refund or repayment of any amount to either the purchaser, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make the refund, but only to the extent those amounts were paid to the holder of the applicable tax certificate. (Amended by Stats. 1995, Ch. 189, Sec. 4. Effective July 24, 1995.)
  97. 3731.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    This section lets the board of supervisors rescind certain tax-sale deeds or sales if specified conditions are met, and requires notice and refund handling when rescission proceeds.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3731. (a) When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is recorded and it is determined that the property should not have been sold, the sale may be rescinded by the board of supervisors with the written consent of the county legal adviser and the purchaser of the property or a successor in interest in the property, except a bona fide purchaser for value, under any of the following circumstances: (1) The property has not been transferred or conveyed by the purchaser at the tax sale to a bona fide purchaser for value. (2) The property has not become subject to a bona fide encumbrance for value subsequent to the recordation of the tax deed. (b) If the written consent of the purchaser of the property or a successor in interest is not obtained pursuant to subdivision (a), the sale may be rescinded by the board of supervisors pursuant to the circumstances specified in subdivision (a), if both of the following conditions are met: (1) Notwithstanding Section 3731.1, a hearing is scheduled before the board of supervisors. (2) (A) A notification is provided to the purchaser of the property or a successor in interest that contains all of the following information: (i) The date, time, and place of the hearing. (ii) A description of the property that was sold. (iii) The reason for rescinding the sale of the property. (iv) A statement that a refund will be issued to the purchaser of the property or the successor in interest, if applicable, for the purchase amount of the property plus interest at the county pool apportioned rate as specified in Section 5151 from the date of the purchase of the property. (B) The tax collector shall send the notice, not less than 45 days prior to the date of the hearing, to the purchaser of the property or a successor in interest by certified mail with return receipt requested. The notice shall be sent to the last known mailing address of the purchaser of the property or a successor in interest. (c) When the sale of tax-defaulted property is rescinded pursuant to this section, the purchaser or a successor in interest is entitled to a refund of the amount paid as the purchase price plus interest at the county pool apportioned rate as specified in Section 5151 from the date of the purchase of the property after rescission of the tax deed is recorded. (d) The rescission shall be executed by the county tax collector and, if rescinded pursuant to subdivision (a), also by the purchaser or a successor in interest. The signature of both the county tax collector and the purchaser or a successor in interest shall be acknowledged by the county clerk, without charge, and the county tax collector shall then record the rescission with the county recorder, without charge. When the rescission is recorded, the tax deed becomes null and void as though never issued and all provisions of law relating to tax-defaulted property shall apply to the property. (e) The holder of a tax certificate who received all or any part of the amount paid by the purchaser or a successor in interest shall not be obligated to make any refund or repayment of any amount to the purchaser, the delinquent taxpayer, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make the refund, but only to the extent those amounts were paid to the holder of the applicable tax certificate. (f) Subdivision (b) shall apply to sales that are completed on or after January 1, 2010. (g) A proceeding may be commenced in a court pursuant to Section 3725 only if the person commencing the proceeding first petitions the board of supervisors to rescind the sale of a tax deed pursuant to this section. (Amended by Stats. 2011, Ch. 288, Sec. 3. (AB 261) Effective January 1, 2012.)
  98. 3731.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

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    A county board of supervisors may authorize a county officer, by resolution, to perform board acts under Section 3731, but the resolution must list the covered section parts and require the county auditor to record each act.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Sale to Private Parties After Deed to State [3691 - 3731.1] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 3731.1. The board of supervisors of any county may, by resolution, authorize any county officer to perform on its behalf any act required or authorized to be performed by the board of supervisors under Section 3731. The resolution shall enumerate the section, or those portions of the section, to which the authorization is to apply, and shall specify administrative rules and procedures concerning any act performed under the authorization. The resolution shall require that the county auditor record each act performed under the authorization. The resolution may provide for review by the board of supervisors of any act performed under the authorization, or for periodic reports to the board of supervisors of any or all acts performed under the authorization, or both. (Amended by Stats. 1985, Ch. 316, Sec. 34.5.)
  99. 3771.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    For this chapter, “taxes” includes assessments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3771. As used in this chapter, “taxes” includes assessments. (Enacted by Stats. 1939, Ch. 154.)
  100. 3772.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “taxing agency” and “governing body” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3772. As used in this chapter, “taxing agency” includes a county treasurer acting as trustee for a reclamation district and the “governing body” of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district. (Enacted by Stats. 1939, Ch. 154.)
  101. 3772.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “low-income persons,” “nonprofit organization,” and “rehabilitation” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3772.5. For purposes of this chapter: (a) “Low-income persons” means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code. (b) “Nonprofit organization” means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following: (1) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, or for other use to serve low-income persons. (2) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use. (c) “Rehabilitation” means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building. (Amended by Stats. 1999, Ch. 83, Sec. 173. Effective January 1, 2000.)
  102. 3773.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If property becomes subject to a power of sale for taxes under Section 3691, the city, taxing agency, or revenue district gets the same rights under this chapter as a taxing agency with deeded tax property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3773. Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency or for a revenue district the taxes of which are collected by county officers, the city or taxing agency or revenue district has all the rights under this chapter of a taxing agency to which property has been deeded for taxes. (Amended by Stats. 1985, Ch. 316, Sec. 35.)
  103. 3774.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The State has the same rights under this chapter as a taxing agency for property deeded for taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3774. The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes. (Added by Stats. 1943, Ch. 669.)
  104. 3775.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    When the county or the State buys the property, the price must be set by the county board of supervisors, the State Controller, and the city governing body if the property is in a city, and the price must be paid to the county tax collector for distribution.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3775. Whenever the county or the State is the purchaser the price shall be agreed upon between the county board of supervisors and the State Controller and the governing body of any city in which such property may be located and such price shall be paid to the county tax collector for distribution. (Added by Stats. 1943, Ch. 669.)
  105. 3776.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A taxing agency may not receive a deed or sale of a parcel with an unsatisfied tax certificate unless it deposits the required amount into the tax certificate redemption fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 1. General Provisions [3771 - 3776] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3776. Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and not canceled shall be sold or deeded to any taxing agency unless the taxing agency deposits into the applicable tax certificate redemption fund, held by the tax collector, the total amount required to be paid to the holder of the tax certificate pursuant to Section 4527. (Amended by Stats. 1996, Ch. 699, Sec. 3. Effective January 1, 1997.)
  106. 3791.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    A taxing agency’s governing body may agree with the county board of supervisors to buy, or get an option to buy, certain tax-defaulted property if the stated sale and default conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3791. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made. (Amended by Stats. 2004, Ch. 944, Sec. 5. Effective January 1, 2005.)
  107. 3791.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    Certain public entities may purchase tax-defaulted property after the property has been defaulted for the required time, with a special location limit for redevelopment agencies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3791.3. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area. (Amended by Stats. 2004, Ch. 944, Sec. 6. Effective January 1, 2005.)
  108. 3791.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    A nonprofit may buy certain tax-defaulted residential or vacant property only with county board approval, and it must use the property for low-income or public-serving purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3791.4. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that: (1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons. (2) In the case of vacant property, the nonprofit organization shall construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise use the property to serve low-income persons, or dedicate the vacant property to public use. (b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance. (Amended by Stats. 2009, Ch. 17, Sec. 5. (SB 823) Effective January 1, 2010.)
  109. 3791.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    An agreement under this chapter may allow a payment to the county treasurer instead of taxes while the property is publicly owned and being rented, leased, or sold on contract; if such a payment is required, the county tax collector must receive it and distribute it like taxes under Section 4656.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3791.5. Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented, leased, or sold on contract by the taxing agency of an amount agreed upon by the board of supervisors and the taxing agency in lieu of taxes on such property. Any payment in lieu of taxes, required by an agreement under this chapter, shall be received by the county tax collector and shall be distributed among the county and revenue districts of the county in the same manner as provided for the distribution of taxes in Section 4656.2. (Amended by Stats. 1978, Ch. 430.)
  110. 3792.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    If the stated tax-default and tax-sale conditions are met, two or more taxing agencies may enter a joint agreement with the board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3792. If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to two or more taxing agencies, they may make a joint agreement with the board of supervisors under this article. The joint agreement may provide for the conveyance of all or any interest in the property to one of them or to any combination of them. (Amended by Stats. 2004, Ch. 944, Sec. 7. Effective January 1, 2005.)
  111. 3793.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    Agreements under this article may cover tax-defaulted property and may set different sale terms, prices, and an option to buy any remaining portion.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3793. Any agreement under this article may: (a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed. (b) Provide for sale of various portions of the property at various prices and on various terms and for an option to purchase any remaining portion. (Amended by Stats. 1994, Ch. 705, Sec. 35. Effective January 1, 1995.)
  112. 3793.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section sets minimum components for the sale price of property sold under the article and gives the tax collector and board of supervisors discretion to allow lower minimum pricing or installment purchases in limited cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3793.1. (a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following: (1) All defaulted taxes and assessments, and all associated penalties and costs. (2) Redemption penalties and fees incurred through the month of the sale. (3) All costs of the sale. (4) The outstanding balance of any property tax postponement loan. (b) If the property or property interests have been offered for sale under the provisions of Chapter 7 (commencing with Section 3691) at least once and no acceptable bids therefor have been received, the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that property or those interests at a minimum price that the tax collector deems appropriate. (c) The board of supervisors may permit a nonprofit organization to purchase property or property interests by way of installment payments. (d) For purposes of this section, the “outstanding balance of any property tax postponement loan” is the sum of the following: (1) The tax payments made by the State Controller’s office on behalf of the claimant in the Property Tax Postponement Program. (2) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5. (3) Other associated fees and penalties as deemed appropriate by law. (4) Less any payments already made on the property tax postponement loan. (Amended by Stats. 2014, Ch. 703, Sec. 24. (AB 2231) Effective September 28, 2014.)
  113. 3794.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    An option to purchase property under this article cannot be given for more than three years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3794. No option to purchase property under this article shall be given for longer than three years. (Enacted by Stats. 1939, Ch. 154.)
  114. 3794.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A sale under this chapter can happen only if the board of supervisors approves it after a noticed hearing and makes the required findings.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3794.3. (a) A sale under this chapter shall take place only if approved by the board of supervisors. (b) The board of supervisors shall not approve a sale under this chapter unless it conducts a hearing, with notice, and based upon substantial evidence in light of the whole record, makes either of the following findings: (1) The sale price is greater than or equal to the tax sale value of the property. (2) The tax sale value of the property is less than the amount necessary to redeem the property in accordance with Section 4102, such that there would be no excess proceeds from a sale under the provisions of Chapter 7 (commencing with Section 3691). (c) Notice of the hearing required in subdivision (b) shall meet the following requirements: (1) (A) The tax collector shall mail a copy of the notice at least 45 days prior to the hearing, by registered mail, to the last assessee of each portion of the property and to parties of interest, as defined in Section 4675, at their last known address. (B) To ascertain the address of the last assessee of the property, an examination shall be made of the assessment of this property on the rolls beginning with the year of delinquency to, and including that of, the last equalized roll. The tax collector shall make reasonable efforts to ascertain the identity and address of parties of interest. (C) It is not necessary to mail a copy of the notice to any party who files with the tax collector a written acknowledgment of receipt of a copy of the notice or a waiver of the notice. The validity of any sale under this chapter shall not be affected if the tax collector’s reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive mailed notice. (2) The notice shall include all of the following: (A) A description of the property substantially as described in the agreement. (B) The name of the last assessee of the property. To ascertain the name of the last assessee of the tax-defaulted property an examination shall be made of the assessment of this property on the last equalized roll, or if this property does not appear thereon, the last previous roll on which it was assessed. (C) A statement that an agreement for the sale of the property or for an option to purchase it, or both, as applicable, has been proposed with the taxing agency or nonprofit organization named in the agreement. (D) The proposed sale price of the property. (E) The date, time, and location of the hearing set forth in subdivision (b). (F) A statement informing the parties of their rights to appear and present evidence under subdivision (d), and that the sale will not take place unless the board of supervisors makes one of the findings set forth in subdivision (b). (G) A statement in substantially the following form: “If you challenge the proposed sale in court, you may be limited to raising only those issues you or someone else raised at the hearing described in this notice, or in written correspondence delivered to the county at, or prior to, the hearing.” (d) The assessee and all parties of interest shall each have the right to appear at the hearing and to present any relevant evidence regarding the value of the property or the existence or amount of excess proceeds to which they may be entitled under Section 3797. That evidence may be presented to the board of supervisors at the hearing or in writing any time prior to the hearing. Any evidence presented will become part of the record considered by the board of supervisors under subdivision (b). (e) Any costs incurred in conducting the hearing and making the findings set forth in this section shall be paid by the taxing agency or nonprofit organization by which the property is to be or may be purchased. (f) Any determination made by the board of supervisors under subdivision (b) may be challenged by filing a petition for judicial review in the superior court of the county within 45 days following the issuance of the decision by the board. The petition shall name the county as a respondent and shall clearly state the grounds upon which the petitioner alleges the determination is unlawful or unsupported by substantial evidence. (g) Judicial review under subdivision (f) shall be conducted pursuant to Section 1094.5 of the Code of Civil Procedure. The court shall review the administrative record of the hearing before the board of supervisors to determine whether the board’s decision is supported by substantial evidence in the administrative record. No new evidence shall be introduced in the judicial review proceeding, except as provided in subdivision (e) of Section 1094.5 of the Code of Civil Procedure. (h) Notice of the right to judicial review and the applicable deadlines shall be included in the written notice of the board’s determination provided to all parties who appeared at the hearing or submitted written evidence. (i) If the superior court determines that the decision of the board of supervisors was not supported by substantial evidence or that the board otherwise failed to follow the requirements of this chapter, the court may vacate the decision and remand the matter to the board of supervisors for further proceedings consistent with the court’s determination. (j) For purposes of this section, “tax sale value” means the amount that typically could be realized from the sale of the property at a properly advertised and conducted public auction under the provisions of Chapter 7 (commencing with Section 3691). (Amended by Stats. 2025, Ch. 149, Sec. 1. (AB 418) Effective January 1, 2026.)
  115. 3795.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The Controller must receive the agreement and, depending on approval, either return it with objections or sign, return, and file it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3795. The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he or she shall return the agreement to each party with a statement of his or her objections to it, and thereafter a new or modified agreement may be made. If the Controller approves the agreement, he or she shall sign the executed copy, return the signed agreement to the tax collector, and keep a copy on file in his or her office. (Amended by Stats. 2000, Ch. 606, Sec. 9. Effective January 1, 2001.)
  116. 3795.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    For agreements involving a nonprofit organization, the board of supervisors may set sale conditions, including reporting, to help finish rehabilitation in a reasonable time and benefit low-income persons.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3795.5. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. These conditions shall include, but are not limited to, the following: (a) Requiring compliance with a jurisdiction’s consolidated plan or a community development plan. (b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5. (Amended by Stats. 2002, Ch. 269, Sec. 2. Effective January 1, 2003.)
  117. 3796.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If there is written authorization, the Controller must direct the county tax collector to give notice of the agreement.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3796. By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given. (Enacted by Stats. 1939, Ch. 154.)
  118. 3797.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The notice of agreement must include specific property and assesse information, the existence and approval of the agreement, a file-copy statement, and a statement about redemption and excess proceeds rights when applicable.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3797. The notice of agreement shall state: (a) A description of the property substantially as described in the agreement. (b) The name of the last assessee of the property. To ascertain the name of the last assessee of the tax-defaulted property an examination shall be made of the assessment of this property on the last equalized roll, or if this property does not appear thereon, the last previous roll on which it was assessed. (c) That an agreement for the sale of the property or for an option to purchase it, or both, as the case may be, has been made by the board of supervisors of the county with the taxing agency or nonprofit organization named in the agreement and has been approved by the Controller. (d) That a copy of the agreement is on file in the office of the board of supervisors. (e) If the right to redeem the property has not already been terminated, there shall also be a statement that unless the property is redeemed before the agreement becomes effective, the right of redemption will cease. (f) The date and time that the agreement will become effective. (g) That parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds received by the tax collector under the agreement which are in excess of the liens and costs required to be paid from the proceeds. (h) If excess proceeds result from the agreement, notice will be given to parties of interest pursuant to law. (Amended by Stats. 1984, Ch. 988, Sec. 66. Effective September 11, 1984.)
  119. 3798.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The notice of agreement must be published once a week for three successive weeks, or posted in three public places in the county if no newspaper of general circulation is published there.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3798. The notice of agreement shall be published once a week for three successive weeks in a newspaper of general circulation published in the county, or, if none, then by posting copies of the notice in three public places in the county. (Amended by Stats. 1947, Ch. 852.)
  120. 3798.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the board of supervisors thinks a property sale would bring less than the newspaper publication cost, notice may be published as if no newspaper were published in the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3798.1. If in the judgment of the board of supervisors any property to be sold under this chapter would bring at auction less than the cost of publication in a newspaper, the publication may be made in the same manner as if there were no newspaper published in the county. (Amended by Stats. 1955, Ch. 379.)
  121. 3799.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must mail the notice by registered mail within the stated 45-to-60-day window before the agreement takes effect, and must try to identify and locate parties of interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3799. The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of the agreement, by registered mail to the last assessee of each portion of the property and to parties of interest, as defined in Section 4675, at their last known address. To ascertain the address of the last assessee of the property an examination shall be made of the assessment of this property on the rolls beginning with the year of delinquency to and including that of the last equalized roll. The tax collector shall make reasonable efforts to ascertain the identity and address of parties of interest. It is not necessary to mail a copy of the notice to any party who files with the tax collector a written acknowledgment of receipt of a copy of the notice or a waiver of the notice. The validity of any sale under this chapter shall not be affected if the tax collector’s reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive mailed notice. (Amended by Stats. 1985, Ch. 316, Sec. 37.)
  122. 38.

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

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    The Legislative Analyst must prepare and deliver a report to the Legislature about possible consolidation of certain tax and employment department processing functions. The named agencies must supply requested information and help prepare the report.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 38. (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail processing operations, of the Franchise Tax Board, the State Board of Equalization, and the Employment Development Department. (b) The Franchise Tax Board, the State Board of Equalization, and the Employment Development Department shall provide the Legislative Analyst all data and information that the Legislative Analyst identifies as necessary for completing the report and shall assist the Legislative Analyst in the preparation of the report. The information provided to the Legislative Analyst shall include, but not be limited to, an evaluation of the short- and long-term fiscal and budgetary advantages and disadvantages that would result from the proposed consolidation of the remittance processing and cashiering functions and the mail processing functions of, the Franchise Tax Board, the State Board of Equalization, and the Employment Development Department. Any data and information requested by the Legislative Analyst shall be submitted on or before July 1, 2004. (c) The purpose of the report required by this section is to determine, to the extent possible and based on available information and reasonable assumptions, if there are any benefits to the consolidation of the management and control of these operations based on all of the following criteria: (1) The elimination of duplicative functions and fragmented responsibilities. (2) Increased operational efficiencies due to the use of improved technologies and economies of scale. (3) Additional interest earnings for the state. (d) For purposes of this section, “remittance processing and cashiering” means receiving, batching, balancing, and depositing remittances. (e) The Legislative Analyst shall provide to the Legislature its report and any recommendations and considerations with regard to the possible consolidation of these functions by November 1, 2004. (Added by Stats. 2003, Ch. 569, Sec. 1. Effective January 1, 2004.)
  123. 38.10.

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

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    The Legislative Analyst must review certain tax credits every year starting January 1, 2021, with two named entities assisting in the review.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 38.10. (a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with the California Tax Credit Allocation Committee and the Office of Historic Preservation to review the effectiveness of the tax credits allowed by Sections 17053.91 and 23691. The review shall include, but is not limited to, an analysis of the demand for the tax credit, the types and uses of projects receiving the tax credit, the jobs created by the use of the tax credits, and the economic impact of the tax credits. (b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Amended by Stats. 2021, Ch. 82, Sec. 1. (AB 150) Effective July 16, 2021. Repealed as of January 1, 2027, by its own provisions.)
  124. 38.9.

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

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    The Legislative Analyst’s Office must produce two tax-credit reports by set dates, and several state agencies must provide information needed for those reports.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 38.9. (a) On or before May 1, 2023, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report evaluating the economic effects and administration of the tax credits allowed pursuant to Sections 6902.5, as amended by Chapter 8 of the Statutes of 2020, 17053.95, 17053.98, 23695, and 23698. In researching the reports, the Legislative Analyst’s Office may do all of the following: (1) Request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.95, 17053.98, 23695, and 23698. (2) Request and receive all information provided to the Franchise Tax Board relating to the sale or assignment of credits pursuant to subdivision (c) of Sections 17053.95, 17053.98, 23695, and 23698. (3) Request and receive all information provided to the California Department of Tax and Fee Administration pursuant to subdivisions (c) and (g) of Section 6902.5, as amended by Chapter 8 of the Statutes of 2020. (b) On or before May 1, 2025, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report that summarizes the workforce diversity information collected by the California Film Commission pursuant to Sections 17053.95, 17053.98, 23695, and 23698 and that evaluates the effectiveness of the tax credits allowed pursuant to Sections 17053.98 and 23698, calculated using any applicable additional credit percentages, for increasing the diversity of the film production workforce. In researching the report, the Legislative Analyst’s Office may request and receive all information provided to the California Film Commission pursuant to subdivision (g) of Sections 17053.95, 17053.98, 23695, and 23698. (c) Notwithstanding Section 19542, the California Film Commission, the California Department of Tax and Fee Administration, the Franchise Tax Board, the Employment Development Department, and all other relevant state agencies shall provide additional information, as specified by the Legislative Analyst’s Office, as needed to research the reports required by this section. (d) (1) The information received by the Legislative Analyst’s Office pursuant to this section shall be considered confidential taxpayer information subject to Sections 7056, 7056.5, and 19542 of this code and Section 1094 of the Unemployment Insurance Code, and shall be subject to the appropriate confidentiality requirements of the participating state agency. (2) The Legislative Analyst’s Office may publish statistics in conjunction with the reports required by this section that are derived from information provided to the Legislative Analyst’s Office pursuant to this section, if the published statistics are classified to prevent the identification of particular taxpayers, reports, and tax returns and the publication of the percentage of dividends paid by a corporation that is deductible by the recipient under Part 11 (commencing with Section 23001) of Division 2. (Amended by Stats. 2021, Ch. 114, Sec. 1. (SB 144) Effective July 21, 2021.)
  125. 3800.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The taxing agency or nonprofit organization that will buy the property must pay the cost of giving the notice of agreement.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3800. The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organization by which the property is to be or may be purchased. (Amended by Stats. 1977, Ch. 1120.)
  126. 3801.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    An affidavit showing that the notice of agreement was given as required must be filed with the county tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3801. An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector. (Enacted by Stats. 1939, Ch. 154.)
  127. 3802.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The agreement becomes effective no sooner than 5:01 p.m. on the 21st day after the notice of agreement is first published.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3802. The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement. (Amended by Stats. 1985, Ch. 316, Sec. 38.)
  128. 3803.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Redemption rights end when the agreement becomes effective, and any property redeemed before that time is not covered by the agreement.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3803. If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all or any portion of the property is redeemed before the agreement becomes effective, the agreement is null as to the property redeemed. (Amended by Stats. 1978, Ch. 430.)
  129. 3804.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the property has not been redeemed, the tax collector must issue a deed to the purchaser without charge, then promptly send it to the county recorder and a conformed copy to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3804. (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to which either: (1) The agreement provides that no payment is to be made by the purchaser, or (2) There has been paid the purchase price in compliance with the terms of the agreement. (b) The tax collector shall promptly deliver the deed described in subdivision (a) to the county recorder for recordation and shall send a conformed copy of that deed to the Controller. The recorder shall record the deed and prepare necessary conformed copies without charge. (Amended by Stats. 1992, Ch. 523, Sec. 28. Effective January 1, 1993.)
  130. 3804.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a purchaser’s deed has a clerical error or factual mistake, the tax collector must issue and record a corrected deed without charge.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3804.2. If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and recorded with the county recorder without charge. The new deed shall contain a statement of reasons for its issuance and, as far as practical, shall be the same as the original except where corrected. The tax collector shall send a conformed copy of the new deed to the Controller. (Amended by Stats. 1992, Ch. 523, Sec. 29. Effective January 1, 1993.)
  131. 3805.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A deed conveying real property must include certain statements and information.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3805. In addition to the usual provisions of a deed conveying real property, the deed shall specify: (a) That the real property was subject to a power of sale pursuant to Section 3691 for nonpayment of taxes which had been legally levied and were a lien on the property. (b) The name of the purchaser. (c) Any condition deemed necessary to effect compliance with the agreement, including, but not limited to, a condition that the real property be used by the taxing agency or nonprofit organization for the public use specified in the agreement. (Amended by Stats. 1985, Ch. 316, Sec. 39.)
  132. 3806.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A tax deed is conclusive evidence that this article was complied with, except in cases of actual fraud.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3806. Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as a conveyance as a deed to a private purchaser after sale of tax-deeded property under Chapter 7 (commencing with Section 3691) of this part. When the property is sold under an agreement providing for the resale of the property by the purchasing agent the deed given upon resale shall have the same effect. (Amended by Stats. 1978, Ch. 430.)
  133. 3808.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Payments required by an agreement under this chapter must be made to the county tax collector, and generally must be deposited in the delinquent tax sale trust fund and distributed under Chapter 1.3, except as provided in Section 3791.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3808. Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5, shall be deposited, like tax collections, in the delinquent tax sale trust fund and shall be distributed under Chapter 1.3 (commencing with Section 4671) of Part 8. (Amended by Stats. 1983, Ch. 1281, Sec. 28. Effective September 30, 1983.)
  134. 3809.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A challenge to an agreement or deed under this article must be started within one year after the instrument is executed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3809. A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after the execution of the instrument. Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under this section. (Amended by Stats. 1988, Ch. 830, Sec. 18. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
  135. 3810.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Challenges based on alleged invalidity or irregularity of an agreement or deed under this article must be brought in a proceeding started within one year after the instrument is executed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3810. A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in a proceeding commenced within a year after the execution of the instrument. (Amended by Stats. 1971, Ch. 244.)
  136. 38101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    This part may be cited as the “Timber Yield Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38101. This part is known and may be cited as the “Timber Yield Tax Law.” (Added by Stats. 1976, Ch. 176.)
  137. 38101.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The Legislature declares policy findings about protecting and responsibly managing the state’s forest resources and timberlands.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38101.5. (a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources of the state and that there is great concern throughout the state relating to their protection, restoration, and utilization. (b) The Legislature further finds and declares that the forest resources and timberlands of the state produce timber and other forest products, recreational opportunities, regional economic vitality, employment opportunities, and aesthetic enjoyment while providing watershed protection and maintaining fisheries and wildlife. (c) The Legislature further finds and declares that it is the policy of this state to encourage prudent and responsible forest resource management calculated to serve the public’s need for timber and other forest products, while giving consideration to the public’s need for watershed protection, fisheries and wildlife, employment opportunities, regional economic vitality, and recreational opportunities alike in this and future generations. (d) The Legislature further finds that it is not the intent of the Legislature by the enactment of this part to take private property for public use without payment of just compensation in violation of the California and United States Constitutions. (Added by Stats. 1990, Ch. 1600, Sec. 5.)
  138. 38102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The chapter’s definitions control how this part is read, 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 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38102. Except where the context otherwise requires, the definitions in this chapter govern the construction of this part. (Added by Stats. 1976, Ch. 176.)
  139. 38103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    “Timber” includes trees kept for eventual harvest for forest products, including Christmas trees, but excludes nursery stock.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38103. “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas trees, on privately or publicly owned land, but does not mean nursery stock. (Added by Stats. 1976, Ch. 176.)
  140. 38103.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    This section defines “timberland” as land used for growing and harvesting timber, or timber and compatible uses, that can grow at least 15 cubic feet of wood fiber per acre each year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38103.1. “Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre. (Added by Stats. 1976, Ch. 176.)
  141. 38104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    This section defines “timber owner.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38104. “Timber owner” means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title to timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from property taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California. “Timber owner” includes any person who owns or acquires legal title or beneficial title to downed timber in this state. “Timber owner” also includes the seller of timber located on land owned by that seller if the timber sales agreement, contract, or other document provides for the payment of the purchase price on the basis of actual timber volume scaled and does not contain a passage of title clause. (Amended by Stats. 1981, Ch. 947, Sec. 15.)
  142. 38105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    This section defines “rate adjustment county” as a listed set of counties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38105. “Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba. (Added by Stats. 1976, Ch. 176.)
  143. 38106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    This section defines “person” broadly to include many kinds of individuals, entities, and government subdivisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38106. “Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, 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. 71. Effective September 30, 1994.)
  144. 38108.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    “Scaling date” means the date when harvested timber quantity is first definitely determined, with special timing and tax-payment rules for national forest timber.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38108. “Scaling date” means the date when the quantity of timber harvested, by species, is first definitely determined. Except for national forest timber, the scaling date shall be no later than the date of delivery of the felled trees to the storage or wood-processing area, whichever is first, or an alternative approved by the board. For national forest timber, the definitely determined timber volume included in forest service, United States Department of Agriculture, billing statements to timber sale contract holders, or an alternative approved by the board after a public hearing, shall be the basis for tax payment. (Amended by Stats. 1981, Ch. 714, Sec. 426.)
  145. 38109.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    This section defines “immediate harvest value” for timber and Christmas trees, and requires the board to adopt measurement and conversion rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38109. “Immediate harvest value” means the amount that each species or subclassification of timber would sell for on the stump at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. Such immediate harvest values shall be expressed in terms of amount to the nearest dollar per thousand board feet, net Scribner Decimal C log rule, or other unit of measure chosen by the board, and shall be determined in a manner which makes reasonable and adequate allowances for age, size, quality, costs of removal, accessibility to point of conversion, market conditions and all other relevant factors as determined by the board. For the purposes of this section, the immediate harvest value of Christmas trees shall be the sale price of the Christmas trees in quantities of 100 trees or more in the market area nearest to the place where the trees are cut. Prior to December 31, 1976, and periodically thereafter as determined by the board, the board in consultation with the Timber Advisory Committee and with the California Division of Forestry and after public hearings, shall adopt rules and regulations establishing a standard unit of measure and establishing conversion factors which convert prevalent units of measure in use in California to Scribner Decimal C log rule or other unit of measure chosen as a standard. (Added by Stats. 1976, Ch. 176.)
  146. 3811.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When a deed is executed to a taxing agency or nonprofit organization, the tax collector must report specified sale and property details to the Controller, assessor, and auditor.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3811. On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the assessor, and the auditor: (a) The name of the purchaser. (b) The effective date of the sale and the date of the transfer of the deed to the taxing agency or nonprofit organization. (c) The amount for which the property was sold. (d) The description of the property conveyed. (Amended by Stats. 2005, Ch. 22, Sec. 181. Effective January 1, 2006.)
  147. 38110.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. )

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    “Yield tax” means the dollar amount calculated from harvested timber volume, immediate harvest value per unit, and the yield tax rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 1. General Provisions and Definitions [38101 - 38110] ( Chapter 1 added by Stats. 1976, Ch. 176. ) ## 38110. “Yield tax” means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by the yield tax rate. (Added by Stats. 1976, Ch. 176.)
  148. 38115.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 2. Imposition of the Tax [38115 - 38116] ( Chapter 2 added by Stats. 1976, Ch. 176. )

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    A timber yield tax is imposed on certain timber owners and unauthorized harvesters at 6% of the timber’s total immediate harvest value, unless a different rate is later set under Chapter 3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 2. Imposition of the Tax [38115 - 38116] ( Chapter 2 added by Stats. 1976, Ch. 176. ) ## 38115. A timber yield tax is hereby imposed on every timber owner who harvests his timber or causes it to be harvested on or after April 1, 1977, and on every timber owner of felled or downed timber who acquires title to such felled or downed timber in this state from an exempt person or agency described in Section 38104 on or after that date, and on every person who, without authorization, intentionally or unintentionally harvests or causes to be harvested timber owned by another, at the rate of 6 percent of the total immediate harvest value of that timber or at such other rate as may be fixed pursuant to Chapter 3 (commencing with Section 38202) of this part. The immediate harvest value shall be determined as of the scaling date. (Amended by Stats. 1981, Ch. 947, Sec. 16.)
  149. 38116.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 2. Imposition of the Tax [38115 - 38116] ( Chapter 2 added by Stats. 1976, Ch. 176. )

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    Some timber is exempt from the timber yield tax if the tax would cost more to administer and collect than it would raise, but only within the limits set by subdivision (b).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 2. Imposition of the Tax [38115 - 38116] ( Chapter 2 added by Stats. 1976, Ch. 176. ) ## 38116. (a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so low that, if not exempt, the tax on the timber would amount to less than the cost of administering and collecting the tax, as determined by the board by rule. The board, after consultation with the Timber Advisory Committee, shall establish by rule the level at which the tax that would apply is less than the cost to administer and collect the tax. (b) The board shall have no authority to exempt timber with an estimated immediate harvest value of more than three thousand dollars ($3,000). (Added by Stats. 1998, Ch. 591, Sec. 9. Effective January 1, 1999.)
  150. 3813.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector must record the fact and date of a sale on the relevant delinquent and current rolls.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 2. Purchase from the State [3791 - 3813] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 3813. The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on which the property appears, opposite the property sold. Any charges against the collector having custody of the delinquent and current rolls shall be reduced accordingly. (Amended by Stats. 1974, Ch. 1101.)
  151. 38202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 3. Determination of Rates [38202 - 38204] ( Chapter 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board must adjust the timber yield tax rate every December after public hearings, and it must compute the rate using the section’s specified property-tax formula.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 3. Determination of Rates [38202 - 38204] ( Chapter 3 added by Stats. 1976, Ch. 176. ) ## 38202. During December, 1978, and December of each subsequent year, after public hearings, the board shall adjust the yield tax rate to the nearest one-tenth of 1 percent in the same proportion that the average rate of general property taxation in the rate adjustment counties in the current tax year differs from the average rate of general property taxation in the rate adjustment counties in the preceding tax year. The board shall compute the average rate of general property taxation in the rate adjustment counties by (a) adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, or any other property, which is subject to a uniform statewide tax rate, nor special assessments, and (b) dividing the amount obtained by the total assessed valuation in the rate adjustment counties, exclusive of the homeowners’ and business inventory exemptions, as shown by the county tax rolls for the same year. “Total assessed valuation,” as used in this section, does not include the assessment of property which is subject to a uniform statewide tax rate. “Special assessment” as used in this section, means any amount levied solely against land or land and improvements. When calculating the yield tax rate for the 1981–82 fiscal year, the 1980–81 average rate of general property taxation should first be divided by four. (Amended by Stats. 1981, Ch. 261, Sec. 23.)
  152. 38203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 3. Determination of Rates [38202 - 38204] ( Chapter 3 added by Stats. 1976, Ch. 176. )

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    The board must certify the rate to the Director of Finance and the Legislature by December 31, 1978, and by December 31 each year after that.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 3. Determination of Rates [38202 - 38204] ( Chapter 3 added by Stats. 1976, Ch. 176. ) ## 38203. On or before December 31, 1978, and on or before December 31 of each year thereafter, the board shall certify to the Director of Finance and to the Legislature the rate determined pursuant to Section 38202, and such rate shall be the yield tax rate applied under Section 38115 for the 12-month period beginning on the next succeeding January 1. (Added by Stats. 1976, Ch. 176.)
  153. 38204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 3. Determination of Rates [38202 - 38204] ( Chapter 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board must designate timber value areas and estimate immediate harvest values for timber in those areas on the stated schedule.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 3. Determination of Rates [38202 - 38204] ( Chapter 3 added by Stats. 1976, Ch. 176. ) ## 38204. (a) On or before December 31, 1976, and periodically thereafter as determined by the board, the board after consultation with the Timber Advisory Committee and after public hearings held pursuant to the Administrative Procedure Act, shall designate areas containing timber having similar growing, harvesting, and marketing conditions to be used as timber value areas for the preparation and application of immediate harvest values. The board may designate areas for timber standing on lands owned by local agencies and on timberland as defined in Section 51104 of the Government Code and designate separate areas for timber standing on national forest lands owned by the United States government. On or before March 1, 1977, for timber harvested between April 1 and December 31, 1977, and on or before December 31, 1977, and on June 30 and December 31 of each year thereafter for timber harvested during the succeeding two calendar quarters, the board, after consultation with the Timber Advisory Committee, shall estimate the immediate harvest values of each species or subclassification of timber within those areas as of the initial date of the period. These values shall be determined under rules adopted pursuant to the Administrative Procedure Act from the best evidence available, including (1) gross proceeds from sales on the stump of similar timber of like quality and character at similar locations, or (2) gross proceeds from sales of logs, or of finished products, adjusted to reflect only the portion of those proceeds attributable to value on the stump immediately prior to harvest, or a combination of (1) and (2), and shall be determined in a manner that makes reasonable allowance for differences in age, size, quality, cost of removal, accessibility to point of conversion, market conditions and other relevant factors. (b) The board, either on its own motion after consultation with the Timber Advisory Committee or in response to application from a timber owner, may modify the immediate harvest values to reflect material changes in timber values that result from fire, blowdown, ice storm, flood, disease, insect damage or other cause, for any area or part thereof in which damaged timber is located. The board shall specify any additional accounting or other requirements to be complied with in reporting and paying the tax on that timber. (Amended by Stats. 1994, Ch. 1222, Sec. 16. Effective January 1, 1995.)
  154. 38351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 4.5. Registration [38351- 38351.] ( Chapter 4.5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    Certain timber owners and first acquirers of specified downed timber must register with the board and provide information the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 4.5. Registration [38351- 38351.] ( Chapter 4.5 added by Stats. 1976, Ch. 176. ) ## 38351. Every person who owns timber subject to a timber harvest plan, every person who is required to file a notice of timber operations with the State Forester, every person who owns timber maintained for eventual harvest as Christmas trees, and every person who is the first person who acquires either legal title or beneficial title to downed timber or timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from state taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California, shall register with the board giving such information as the board may require. (Amended by Stats. 1991, Ch. 646, Sec. 9.)
  155. 38401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    Timber yield taxes under this part must be paid to the board quarterly, by the last day of the month after each quarterly period in which the timber’s scaling date occurs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38401. The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harvested occurs. (Added by Stats. 1976, Ch. 176.)
  156. 38402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A quarterly return must be filed with the board by the last day of the next month, and it must include specified timber-harvest information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38402. On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form as the board may prescribe. The return shall include the following information with respect to timber harvested by the timber owner in the preceding calendar quarter: the volume harvested and the number of Christmas trees cut; the quarter the timber was harvested and the quarter the Christmas trees were cut; the date or dates the timber was scaled; the species; and any other information deemed necessary by the board for the administration of this part. At the assessor’s request, the board shall provide copies of these returns to the assessor of the county from which the timber was harvested. (Amended by Stats. 1983, Ch. 1281, Sec. 46. Effective September 30, 1983.)
  157. 38403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The person required to file the return must send the return and the tax remittance to the board’s office.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38403. The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board. (Added by Stats. 1976, Ch. 176.)
  158. 38404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The department may require tax returns and payments on nonstandard quarterly or other-than-quarterly periods when needed to ensure payment or help the state collect the taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38404. The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods. (Amended by Stats. 2021, Ch. 432, Sec. 31. (SB 824) Effective January 1, 2022.)
  159. 38405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The tax agency may extend certain filing or payment deadlines, but a person who gets an extension must pay interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38405. (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the California Department of Tax and Fee Administration, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. (Amended by Stats. 2021, Ch. 432, Sec. 32. (SB 824) Effective January 1, 2022.)
  160. 38405.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    During a state of emergency, the department may extend certain timber tax filing or payment deadlines for up to three months, and affected persons do not have to request the extension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Returns and Payments [38401 - 38405.5] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38405.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 44. (SB 1496) Effective January 1, 2023.)
  161. 3841.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 3. Sales Between Taxing Agencies [3841- 3841.] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    When property deeded for taxes belongs to two or more taxing agencies, any of those agencies may sell its interest to one or more of the others, and any one agency may buy the property, alone or with another agency.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Deed to State, County or Public Agencies [3771 - 3841] ( Heading of Chapter 8 amended by Stats. 1940, 1st Ex. Sess., Ch. 47. ) ## ARTICLE 3. Sales Between Taxing Agencies [3841- 3841.] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 3841. If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing agencies, any one or more of them may sell and convey its or their interest in all or any portion of the property to any one or more of them for any agreed price and terms. Any one of them may, by itself or with another taxing agency, make the purchase. (Amended by Stats. 1985, Ch. 316, Sec. 40.)
  162. 38411.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If the board is not satisfied with a tax return or the tax amount reported, it may determine the amount due using the return facts or other information it has or later receives.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38411. If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. (Added by Stats. 1976, Ch. 176.)
  163. 38412.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A deficiency determination amount, excluding penalties, bears interest at the modified adjusted monthly rate until paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38412. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 2021, Ch. 432, Sec. 33. (SB 824) Effective January 1, 2022.)
  164. 38413.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board may offset overpayments, related interest, penalties, and interest on underpayments against underpayments when making a determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38413. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606. (Added by Stats. 1976, Ch. 176.)
  165. 38414.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a deficiency determination is based in part on negligence or intentional disregard of the part or authorized rules and regulations, a 10% penalty must be added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38414. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by Stats. 1976, Ch. 176.)
  166. 38415.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a deficiency determination is partly due to fraud or intent to evade, a 25% penalty is added to the determination amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38415. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto. (Added by Stats. 1976, Ch. 176.)
  167. 38416.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The department must give the person written notice of its determination and may serve it by mail, personal delivery, or secure electronic transmission in specified circumstances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38416. The department shall give to the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the person at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. (b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision is complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (c) (1) By delivering the notice electronically via secure transmission when either of the following applies: (A) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 55. (SB 1528) Effective January 1, 2025.)
  168. 38417.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    Deficiency-determination notices must be served within three years, or within eight years if no return is filed, subject to stated fraud/intent-to-evade exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38417. Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. (Amended by Stats. 2024, Ch. 499, Sec. 56. (SB 1528) Effective January 1, 2025.)
  169. 38418.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a deficiency arises under this part during a decedent’s lifetime, the fiduciary of the estate or trust, or another person liable for the tax, must serve a notice of deficiency determination within four months after a written request, using the form required by the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38418. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 57. (SB 1528) Effective January 1, 2025.)
  170. 38419.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A notice of deficiency determination may be served after the normal deadline if the taxpayer gives written consent, and the agreed service period can be extended by later written agreements made before it expires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 2. Deficiency Determinations [38411 - 38419] ( Article 2 added by Stats. 1976, Ch. 176. ) ## 38419. If before the expiration of the time prescribed in Section 38417 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 58. (SB 1528) Effective January 1, 2025.)
  171. 38421.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a person does not file a return, the board must estimate the timber harvested and its immediate harvest value, then determine the amount due plus a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. ) ## 38421. If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person and the immediate harvest value of that timber. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come into its possession. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period. When a person discontinues activities subject to the tax, a determination may be made at any time thereafter, within the periods specified in Section 38417, as to liability arising out of the person’s activities subject to the tax, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. (Amended by Stats. 1981, Ch. 714, Sec. 428.)
  172. 38422.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board may offset overpayments, including interest on them, against underpayments, penalties, and interest on underpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. ) ## 38422. In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606. (Added by Stats. 1976, Ch. 176.)
  173. 38423.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    An unpaid timber yield tax determination accrues interest, excluding penalties, at the modified adjusted monthly rate until it is paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. ) ## 38423. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 2021, Ch. 432, Sec. 34. (SB 824) Effective January 1, 2022.)
  174. 38424.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a person’s failure to file a return is due to fraud or intent to evade the timber yield tax rules, an extra 25% penalty is added, on top of the 10% penalty in Section 38421.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. ) ## 38424. If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 38421. (Added by Stats. 1976, Ch. 176.)
  175. 38425.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    After making a determination, the department must promptly give the person written notice of the estimate, determination, and penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 3. Determinations if No Return Made [38421 - 38425] ( Article 3 added by Stats. 1976, Ch. 176. ) ## 38425. Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 59. (SB 1528) Effective January 1, 2025.)
  176. 38431.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If the board believes tax collection will be jeopardized by delay, it must make a determination and note that fact on the determination. The determined amount becomes immediately due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. ) ## 38431. If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable. (Added by Stats. 1976, Ch. 176.)
  177. 38432.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If the person assessed does not pay within 10 days after notice, the amount becomes final and penalty and interest attach unless a petition for redetermination is filed within that time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. ) ## 38432. If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, and the delinquency penalty and the interest provided in Section 38451 shall attach to the amount of the tax or the amount of the tax required to be collected, unless a petition for redetermination is filed within the 10 days. (Amended by Stats. 1987, Ch. 498, Sec. 27.)
  178. 38433.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A person facing a jeopardy determination may ask the board to redetermine it, but must file the petition and deposit required security within 10 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. ) ## 38433. The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The person shall also within the 10-day period deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 38501. (Added by Stats. 1976, Ch. 176.)
  179. 38434.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A notice required by this article must be served using the same manner required for service of notice of a deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. ) ## 38434. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 60. (SB 1528) Effective January 1, 2025.)
  180. 38435.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A person subject to a jeopardy determination may seek an administrative hearing, but must file a written application within 30 days and state specific factual and legal grounds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 4. Jeopardy Determinations [38431 - 38435] ( Article 4 added by Stats. 1976, Ch. 176. ) ## 38435. In accordance with those rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive. (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (c) To request the release of all or a part of the property to the person. (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 38433, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of this application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 38432 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1987, Ch. 498, Sec. 28.)
  181. 38441.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A person affected by certain timber tax determinations may petition for redetermination within 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38441. Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the detemination becomes final at the expiration of the period. (Added by Stats. 1976, Ch. 176.)
  182. 38442.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A petition for redetermination must be written and must state the specific grounds for the petition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38442. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petitioner for redetermination. (Added by Stats. 1976, Ch. 176.)
  183. 38443.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a petition for redetermination is filed within 30 days, the board must reconsider the determination and, if requested, hold an oral hearing and give 10 days’ notice of the hearing time and place.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38443. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1976, Ch. 176.)
  184. 38444.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board may decrease or increase a determination before it becomes final. An increase is allowed only if the board asserts a claim for increase at or before the hearing, and the claim must usually be asserted within eight years after the end of the relevant monthly period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38444. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 38415 or Section 38424 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the last day of the calendar month following the quarterly period for which the increase is asserted. (Added by Stats. 1976, Ch. 176.)
  185. 38445.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A board order or decision on a petition for redetermination becomes final 30 days after notice is served on the petitioner.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38445. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1976, Ch. 176.)
  186. 38446.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    Board determinations under Articles 2 or 3 become due and payable when they are final; unpaid amounts get a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38446. All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (Added by Stats. 1976, Ch. 176.)
  187. 38447.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    Notices required by this article must be served using the same method prescribed for serving notice of a deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 5. Redeterminations [38441 - 38447] ( Article 5 added by Stats. 1976, Ch. 176. ) ## 38447. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 61. (SB 1528) Effective January 1, 2025.)
  188. 38451.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If a person misses a tax payment or a required return filing deadline, this section imposes penalties, with the larger penalty applying when more than one penalty could fit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38451. (a) Subject to subdivision (c), a person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the California Department of Tax and Fee Administration under Articles 2 or 3 of this chapter, within the time required shall pay a penalty of 10 percent of the tax or amount of the tax, in addition to the tax or the amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment. (b) Subject to subdivision (c), a person who fails to file a return in accordance with the due date set forth in Section 38401 or the due date established by the California Department of Tax and Fee Administration in accordance with Section 38404, shall pay a penalty of one hundred dollars ($100). (c) A person who is liable for the penalties described in this section shall pay either the penalty described in subdivision (a) or the penalty described in subdivision (b), whichever is greater. (Amended by Stats. 2021, Ch. 432, Sec. 35. (SB 824) Effective January 1, 2022.)
  189. 38451.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    If the department finds interest at the monthly rate inequitable, it must compute interest at the modified adjusted daily rate for certain electronic tax payments made one business day late, if the taxpayer got penalty relief and requests an adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38451.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur: (1) The payment of the tax was made one business day after the date the tax was due. (2) The person was granted relief from all penalties that applied to that tax payment. (3) The person files a request for an adjustment. (b) For purposes of this section: (1) “Business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (2) “Department” means the California Department of Tax and Fee Administration. (3) “Modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) This section shall not apply to any payment made pursuant to a deficiency determination, a determination if no return has been filed, or a jeopardy determination issued by the department. (d) This section shall apply only to electronic payments of taxes. (Added by Stats. 2021, Ch. 432, Sec. 36. (SB 824) Effective January 1, 2022.)
  190. 38452.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The department may relieve a person from certain penalties for a late return or payment if the failure was due to reasonable cause, beyond the person’s control, and not due to willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38452. (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 38421 and 38451. (b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 45. (SB 1496) Effective January 1, 2023.)
  191. 38453.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A person may get relief from certain interest charges if a disaster caused the late return or payment and there was ordinary care and no willful neglect. In most cases, the person must file a statement under penalty of perjury with the department, but that filing is not required for the emergency-area relief described in subdivision (c).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38453. (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 38405, 38423, and 38451. (b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 46. (SB 1496) Effective January 1, 2023.)
  192. 38454.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    A person may get relief from timber yield taxes, penalties, and interest if the board finds the person missed a timely return or payment because they reasonably relied on the board’s written advice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38454. (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1990, Ch. 987, Sec. 6.5.)
  193. 38454.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board can relieve one spouse from tax liability, including interest and penalties, when the understatement or unpaid tax is attributable to the other spouse and relief would be equitable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38454.5. (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of tax liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar quarters subject to the provisions of this part, but shall not apply to any calendar quarter that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a timber owner who harvests timber or causes it to be harvested, is first to acquire title to felled or downed timber from an exempt person or agency, or without authorization, harvests or causes to be harvested timber owned by another to which the understatement is attributable. If neither spouse rendered substantial services as a timber owner, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 44. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  194. 38455.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The board may reduce or cancel some or all interest if the tax was unpaid because of an unreasonable error or delay by a board employee, and only for certain later tax liabilities. A person asking for relief must file a sworn statement 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 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 5. Determinations [38401 - 38455] ( Chapter 5 added by Stats. 1976, Ch. 176. ) ## ARTICLE 6. Interest and Penalties [38451 - 38455] ( Article 6 added by Stats. 1976, Ch. 176. ) ## 38455. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if the person filed a timely report and no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 27. Effective January 1, 2002.)
  195. 38501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. )

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    The department may require security from a person subject to this part when it thinks that is needed for compliance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38501. The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security as the department may determine. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the department in trust to be used solely in the manner provided by this section and Section 38565. The amount of the security shall be fixed by the department but, except as noted below, shall not be greater than twice the estimated average liability of persons filing returns for quarterly periods or three times the estimated average liability of persons required to file returns for monthly periods, determined in such manner as the department deems proper, or ten thousand dollars ($10,000), whichever amount is the lesser. The limitations herein provided apply regardless of the type of security placed with the department. The amount of the security may be increased or decreased by the department subject to the limitations herein provided. The department may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected, interest, or penalty due. Notice of the sale may be served upon the person who placed the security in the manner prescribed for service of a notice of a deficiency determination. Security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may, however, be sold by the department at private sale at a price not lower than the prevailing market price thereof. Upon any sale any surplus above the amounts due shall be returned to the person who placed the security. (Amended by Stats. 2024, Ch. 499, Sec. 62. (SB 1528) Effective January 1, 2025.)
  196. 38502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. )

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    The tax board may notify third parties to freeze a delinquent taxpayer’s credits, property, or debts, and notified persons must not transfer or dispose of the property until the board consents or 60 days pass.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38502. (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her which remains unpaid, the board may, not later than three years after the payment became delinquent or within 10 years after the last recording of an abstract under Section 38523 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in its possession or under its control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires earlier. All persons so notified shall forthwith, after receipt of the notice, advise the board of all those credits, other personal property, or debts in their possession, under their control, or owing by them. (b) If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or a state or federal savings and loan association or other credits or personal property in the possession or under the control of a bank or a state or federal savings and loan association, the notice to be mailed shall state the amount, interest, and penalty due from the person, and shall be delivered or mailed to the branch or office of the bank or the state or federal savings and loan association at which the deposit is carried or at which the credits or personal property is held. A bank, a state or federal savings and loan association, or a state or federal credit union withholding any deposit or other credits or personal property required to be withheld in which the delinquent taxpayer and another person or persons have an interest, or held in the name of a third party or parties in which the delinquent taxpayer is ultimately determined to have no interest, is not liable therefor to any of the persons who have an interest in the deposit or other credits or personal property unless the deposit or other credits or personal property is released or transferred to the delinquent taxpayer. (c) In the case of a deposit or other credits or personal property for which the transfer or other disposition is prevented, the depository institution required to prevent transfer or other disposition shall send a notice by first-class mail to each person named on a deposit, other credits, or personal property included in the notice from the board, provided a current address for each person is available to the depository institution. This notice shall inform each person as to the reason for preventing transfer or disposition of the deposit or other credits or personal property, the amount thereof which is prevented from transfer or other disposition, and the date by which that amount is to be remitted to the board. An institution may assess the deposit or other credits or personal property of each person receiving this notice a reasonable service charge not to exceed three dollars ($3). (d) Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank or a state or federal savings and loan association, the aggregate amount of deposits, credits, or personal property to be withheld shall be an amount equal to two times the amount of the tax, interest, or penalty due from the person. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of that transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Repealed and added by Stats. 1987, Ch. 498, Sec. 30.)
  197. 38503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. )

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    The department may use a notice of levy to require people holding a timber owner’s property or credits to withhold and send money to the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38503. (a) Subject to the limitations in subdivisions (b) and (c), the department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any credits or other personal property belonging to a timber owner liable for any amount under this part to withhold from those credits or other personal property the amount of any tax, interest, or penalties due from that timber owner, or the amount of any liability incurred by the timber owner under this part, and to transmit the amount withheld to the department at those times as it may designate. (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The amount of each payment due or becoming due to the timber owner during the period of the levy. (d) For the purposes of this section, “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. “Payments” does include all of the following: (1) Payments due for services for independent contractors, dividends, rents, royalties, residuals, patent rights, mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the timber owner liable for the tax. (3) Any other payments or credits due or becoming due the timber owner as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 47. (SB 1496) Effective January 1, 2023.)
  198. 38503.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. )

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    If the board finds an employer withheld tax-related earnings but did not remit them, the employer is liable for the unpaid amount and may get notice and a 15-day period to pay.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38503.5. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 38503 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 37.7. Effective January 1, 2001.)
  199. 38504.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. )

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    The board may enter into installment payment agreements for taxes, interest, and penalties, may terminate them if the person does not comply, and must provide administrative review procedures for terminated agreements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38504. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) The notice requirement in subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date in which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 38446. (Amended by Stats. 2000, Ch. 1052, Sec. 37.9. Effective January 1, 2001.)
  200. 38504.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. )

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    The board must give each taxpayer with an installment payment agreement under Section 38504 an annual statement, starting no later than January 1, 2001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 18.5. TIMBER YIELD TAX [38101 - 38908] ( Part 18.5 added by Stats. 1976, Ch. 176. ) ## CHAPTER 6. Collection of Taxes [38501 - 38578] ( Chapter 6 added by Stats. 1976, Ch. 176. ) ## ARTICLE 1. Security for Tax [38501 - 38505] ( Article 1 added by Stats. 1976, Ch. 176. ) ## 38504.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 38. Effective January 1, 2001.)

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