United States — California Code

United States — California legislation

Revenue and Taxation Code, 1939

911 communications911 emergency services911 emergency systems911 services911 systems988 Suicide and Crisis LifelineABLE programsCPI adjustmentDMV administrationFedwireFranchise Tax BoardFranchise Tax Board actionsFranchise Tax Board administrationFranchise Tax Board electionGross incomeLIFO accountingMedi-Cal managed care plansRoth IRAS corporation penaltiesS corporation reportingS corporation taxS corporationsSecretary of State filingsTaxable incomeVoIPVoIP service definitionabated tax recoveryabatementabstract listsaccelerated public auctionaccess chargesaccessibilityaccessibility improvementsaccount creditaccount establishmentaccountingaccounting adjustmentsaccounting definitionsaccounting methodaccounting methodsaccounting periodaccounting periodsaccounting systemsaccrued rightsaccuracy-related penaltiesacknowledgmentsacquisition indebtednessadditional feesadditional property tax ratesadditions to taxaddress change notificationaddress recordsadjusted gross incomeadjustmentsadjustments timingadministrationadministration costsadministration expensesadministrative adjustmentsadministrative appealadministrative appealsadministrative approvaladministrative authority definitionadministrative certificationadministrative chargesadministrative claimsadministrative complaintsadministrative complianceadministrative cost recoveryadministrative costsadministrative deadlinesadministrative decision-makingadministrative determinationadministrative determinationsadministrative disallowanceadministrative dischargeadministrative discretionadministrative enforcementadministrative evidenceadministrative exemptionsadministrative expense capadministrative extensionsadministrative feesadministrative filingadministrative filing deadlinesadministrative finalityadministrative hearingadministrative hearingsadministrative noticeadministrative powersadministrative procedureadministrative proceedingsadministrative processadministrative programsadministrative protestadministrative publicationsadministrative reconsiderationadministrative redeterminationadministrative referraladministrative regulationsadministrative relianceadministrative reliefadministrative remediesadministrative reportingadministrative requestsadministrative res judicataadministrative resourcingadministrative reviewadministrative rulemakingadministrative rulesadministrative rulingsadministrative statementsadoptionadvance grantsadverse claimsadvertisingaffidavitaffidavitsaffiliated corporationsaffiliated groupsaffordability housingaffordable housingaffordable housing obligationsagency appointmentagency authorityagency coordinationagency data exchangeagency definitionagency definitionsagency guidanceagency memorandum of understandingagency notificationagency/representationagreement effective dateagreements and deedsagricultural equipmentagricultural exemptionagricultural fairsagricultural land useagricultural land valuationagricultural propertyagricultureair carrier operationsaircraftaircraft and ship income exclusionsaircraft assessmentaircraft assessment and taxationaircraft fuelaircraft jet fuelaircraft jet fuel dealer permitaircraft jet fuel taxaircraft jet fuel tax administrationaircraft of historical significanceaircraft salesaircraft taxationaircraft valuationairport operationsairport property interestsalcohol beverage taxalcohol productionalcoholic beverage taxalcoholic beverage tax administrationalcoholic beverage tax collectionalcoholic beverage transportalien corporationsalimonyalimony paymentsallocated assessed valueallocationallocation claims by eligible countiesallocation of incomeallocation of income and deductionsallocation proceduresalterationsalternative minimum taxamended determinationamended filingsamended returnsammunitionamortizationamount roundinganimal welfareannexation development planannual assessmentannual disclosureannual feesannual information returnsannual reportingannual returnsannual statementsannual taxannual tax determinationannual taxpayer statementsannuitiesannuity contractsannuity fundsanswer deadlineanti-evasionappeal costsappeal procedureappealsappeals and exemptionsappeals and staysappeals boardsappeals conferencesappeals deadlinesappeals procedureappeals routingappeals staff review conferencesappeals/hearingsappeals/protestsapplicabilityapplicability of tax provisionsapplication feeapplication feesapplication filingapplication formsapplication noticesapplication of amendmentsapplication processapplication processingapplicationsappointment of agentappointment procedureappointmentsapportionmentapportionment formulaappraisalappraisal commissionappraisal expensesappraisal practicesappraisal workappraisalsappraiser qualificationsappropriationappropriation and allocationappropriation restrictionsappropriationsarbitrationarbitration procedureartart property exemptionartworksassessed or collected amountsassessed propertyassessed valuationsassessed valueassessed valuesassessmentassessment adjustmentsassessment administrationassessment analyst certificatesassessment analyst certificationassessment and collectionassessment and collection of taxassessment and levyassessment appealassessment appealsassessment appeals boardassessment appeals board appointmentassessment appeals board trainingassessment appeals boardsassessment apportionmentassessment cancellationassessment computationassessment computationsassessment contractsassessment correctionassessment correctionsassessment deadlinesassessment definitionassessment definitionsassessment disputesassessment equalizationassessment feesassessment hearingassessment hearingsassessment increasesassessment levyassessment limitation periodassessment limitation periodsassessment limitationsassessment methodologyassessment noticeassessment noticesassessment of aircraftassessment paymentsassessment penaltiesassessment periodsassessment practicesassessment procedureassessment proceduresassessment protestsassessment ratioassessment reassessmentassessment reconsiderationassessment recordassessment recordsassessment redeterminationassessment reductionassessment reduction applicationsassessment reduction deadlinesassessment reduction hearingsassessment reportingassessment reviewassessment rollassessment roll administrationassessment roll computationassessment roll entriesassessment roll requirementsassessment rollsassessment standardsassessment valuationassessment yearassessment year correctionsassessmentsassessor dutiesassessor filingassessor filingsassessor informationassessor information requestsassessor noticeassessor office equipmentassessor office operationsassessor recordsassessor reportingassessor responsibilitiesassessor staffingasset acquisitionsasset basisasset classificationasset conversionasset dedicationasset disclosureasset disposition restrictionasset disposition restrictionsasset distributionasset forfeitureasset levy noticeasset redemptionasset restraintasset saleasset seizureasset seizure and saleasset taxationasset transferasset transfer restrictionasset transfer restrictionsasset useful lifeasset valuationassignmentsassistance paymentsattachmentattachment in litigationattachmentsattendance feesattorney feesattorney’s feesauctionauction paymentsauction postponementauction salesaudio recordingsauditaudit administrationaudit and compliance trainingaudit and disclosureaudit and examinationaudit assessmentsaudit correctionsaudit costsaudit noticesaudit procedureaudit proceduresaudit processaudit programaudit reportingaudit reviewaudit/inspectionauditing resourcesauditor calculationsauditor dutiesauditsauthenticationautomated clearinghouseaviationaviation fuelaviation gasolinebackup taxbackup withholdingbad checksbad debtsballot approvalballot measuresballot pamphlet disclosuresballot propositionsbank account holdsbank account withholdingbank and financial corporation taxationbank chargesbank deposit noticebank deposit restraintbank depositsbank noticebank noticesbank taxbank taxationbank withholdingbankingbanking costsbankruptcybankruptcy tax assessmentbase year valuebase year value correctionsbase year value transferbase year valuesbase-year valuebasisbasis adjustmentbasis adjustmentsbasis allocationbasis calculationbasis computationbasis determinationbasis for propertybasis of propertybasis rulesbeer and winebeer and wine tax presumptionsbeer and wine taxationbeer shipmentsbeer taxbeneficiariesbenefit administrationbenefit limitationsbenefitsbenefits paymentsbidding processbill amendment notificationbillingbilling liabilitybilling periodsbingo proceedsboard administrationboard adviceboard appointmentboard appointmentsboard authorityboard communicationsboard compensationboard compositionboard conductboard data requestsboard decisionsboard disqualificationboard governanceboard member qualificationboard member trainingboard membershipboard membership eligibilityboard membership withdrawalboard of equalizationboard organizationboard procedureboard proceduresboard reportingboard roll adjustmentsboard roll correctionsboard roll errorsbond compliancebond covenantsbond debt limitsbond deliverybond financingbond interestbond issuancebond premiumbond premiumsbond redemptionbond registrationbond requirementbond salebond transactionsbond withdrawal timingbonding requirementsbondsbooks and records examinationbookstore propertybookstore property taxbracket indexingbreast cancer screening and research fundingbudget adjustmentsbudget administrationbudget appropriationsbudget reductionsbudget reimbursementsbudget reportingbudgetingbuilding improvementsbuilding modificationsbuilding permitsbulk transfer/terminal systembullionbundled salesburden of proofbus operationsbusiness assetsbusiness compliancebusiness creditsbusiness day calculationbusiness expensesbusiness incomebusiness income taxbusiness income taxationbusiness interest carryforwardbusiness inventoriesbusiness license recordsbusiness licensingbusiness location recordsbusiness lossesbusiness nexusbusiness recordsbusiness registrationbusiness salebusiness sale liabilitybusiness successionbusiness terminationbusiness termination noticebusiness transfercancellationcancellation of assessmentscancellation of chargescancellation of determinationscancellation of tax determinationscancellation voucherscancellationscancellations and refundscannabiscannabis businesscannabis equitycannabis excise taxcannabis taxcannabis tax administrationcannabis tax collectioncannabis tax fundcannabis taxationcapital accountcapital contributionscapital expenditurescapital gainscapital gains and lossescapital lossescarbon dioxidecargo containerscargo theft deterrencecarrier inspection feecarrier reportingcarrybackcarrybackscarryovercarryoverscase review timelinescash handlingcash method accountingcash register softwarecash transactionscashflow loanscashflow managementcemetery exemptioncemetery propertycertificate cancellationcertificate handlingcertificate issuancecertificate of paymentcertificate reinstatementcertificate renewalcertificate revocationcertificated aircraftcertificatescertificationcertification and reservation processcertification deadlinescertification disclosureschange in ownershipchange in ownership documentschange in ownership reportingchange of ownershipchapter constructionchapter titlecharitable contribution deductionscharitable contributionscharitable contributions designationcharitable corporationscharitable deductioncharitable deductionscharitable donationcharitable donationscharitable exemptioncharitable gamingcharitable organizationcharitable organization exemptioncharitable organizationscharitable property exemptioncharitable property usecharitable trustscharitable usecharitable/fund designationscharitable/religious organization activitiescheck casherschild support enforcementcigarette reportingcigarette salescigarette taxcigarette tax administrationcigarette tax collectioncigarette tax compliancecigarette tax enforcementcigarette tax licensingcigarette tax registrationcigarette tax reportingcigarette tax violationscigarette transportcigarette transport permitscigarette wholesaler licensingcigarettescirculation expensescitationcity distributionscity eligibilitycity finance officecity incorporationcity tax revenuecivil actioncivil actionscivil penaltiescivil procedurecivil service disciplinecivil service displacementcivil tax dispute settlementsclaim deadlinesclaim disallowanceclaim disallowance noticeclaim disallowance noticesclaim disputesclaim filingclaim filing deadlinesclaim for refundclaim formsclaim timingclaimsclaims administrationclaims deadlinesclaims disallowance noticeclaims documentationclaims filingclaims for credit or refundclaims for refundclaims limitation periodclaims procedureclaims processclaims processingclaims reviewclass claimsclean energyclean vehicle programclerical errorsclient disclosureclinical testing expensesclosing agreementscloud on titlecloud servicesclub receiptsco-operative corporationscode constructioncode enforcementcode headings and constructioncode interpretationcode titlecollectioncollection actioncollection activitiescollection and distribution of court-imposed amountscollection and remittancecollection and remittance of tax amountscollection costscollection enforcementcollection error remediescollection feecollection feescollection noticescollection obligationscollection of delinquent taxcollection of delinquent tax accountscollection of surchargecollection of taxcollection of tax-related surchargescollection of taxescollection procedurecollection procedurescollection restrictionscollection staycollection suspensioncollection timingcollection warrantscollectionscollections and refundscollege exemptioncollege savingscombat zone treatmentcombined reportcombined reportingcombined reportscommencementcommencing businesscommercecommercial and industrial real propertycommercial fishingcomminglingcommission authoritycommission compliancecommission definitionscommissionscommittee governancecommon areacommon trust fundscommunicationscommunications equipmentcommunity land trustscommunity propertycommutingcomparative salescompensationcompensation sourcingcompensatory damagescomplaints resolutioncomplaints reviewcompliancecompliance auditcompliance burdencompliance communicationcompliance communicationscompliance deadlinescompliance enforcementcompliance examinationcompliance reportingcompliance reviewcompliance trainingcompromise agreementscomputer equipmentcomputer equipment donationscomputer programscomputer systemscondemnationconditional commencementconditional operabilityconditional repealcondominium assessmentcondominium projectsconference procedureconference proceduresconfidential filingsconfidential health informationconfidential informationconfidential information disclosureconfidential recordsconfidential tax informationconfidential tax returnsconfidential taxpayer informationconfidentialityconfidentiality of filed claimsconflict of interestconsent requirementsconservation contributionsconservation easementsconservation landconservation land exemptionconsolidated returnsconsolidated tax returnsconstructionconstruction aid contributionsconstruction complianceconstruction of prior lawconstruction of provisionsconstruction rulesconsumer billingconsumer cooperativesconsumer goodsconsumer price indexconsumer price index adjustmentconsumption of electrical energycontainerscontaminated propertycontaminated property remediationcontinuation conditionscontinuity of lawcontinuous appropriationcontraband cigarettescontract accountingcontract administrationcontract noticescontract rescissioncontract treatmentcontract voidabilitycontract/lease paymentscontracted propertycontractingcontractor licensing enforcementcontractor purchasescontractual amountscontrol groupscontroller allocationconveyanceconveyancescooperative associationscooperative corporationscooperative housingcooperative housing corporationcooperativescopying tax returnscorporate adjustmentscorporate classificationcorporate compliancecorporate deductionscorporate dissolutioncorporate distributionscorporate distributions and adjustmentscorporate exemptioncorporate existencecorporate franchise taxcorporate governance documentscorporate income allocationcorporate income exclusionscorporate income taxcorporate income tax deductionscorporate ownershipcorporate ownership controlcorporate revivor taxationcorporate shareholderscorporate statuscorporate taxcorporate tax accounting periodscorporate tax basiscorporate tax classificationcorporate tax compliancecorporate tax computationcorporate tax creditscorporate tax deductionscorporate tax definitionscorporate tax exemptioncorporate tax exemptionscorporate tax lawcorporate tax paymentscorporate tax returnscorporate taxationcorporate withdrawalcorporation franchise taxcorporation officer statement penaltycorporation taxcorporation tax exemptionscorporation tax lawcorrection of clerical errorscorrectionscost allocationcost of living indexcost recoverycotenancy transfercounterfeit goodscounterfeit stampscounterfeit tobacco productscounterfeitingcounty accountingcounty administrationcounty advertising costscounty allocationcounty allocationscounty applicabilitycounty apportionmentcounty approvalcounty assessmentcounty assessment rollcounty assessment rollscounty assessorcounty assessor administrationcounty assessor dutiescounty assessor filingcounty assessor fundingcounty assessor monitoringcounty assessor reportingcounty assessor staffingcounty assessorscounty auditcounty auditorcounty auditor calculationscounty auditor compliancecounty auditor dutiescounty auditor reportingcounty board definitioncounty board findingscounty board governancecounty board hearing procedurecounty board hearingscounty board meetingscounty board of equalizationcounty board procedurecounty board resolutionscounty board reviewcounty budgetingcounty charges to citiescounty clerk feescounty clerk reportingcounty contractscounty definitioncounty distributioncounty educational revenue augmentation fundscounty electioncounty election administrationcounty expresswayscounty fee collectioncounty feescounty financecounty finance administrationcounty financingcounty fiscal administrationcounty fundingcounty fundscounty general fundcounty governancecounty noticecounty officialscounty operative conditioncounty ordinancecounty participationcounty paymentscounty procedurescounty programscounty recordercounty recorder filingscounty recordscounty reimbursementcounty remittancecounty remittancescounty removalcounty reportingcounty resolutionscounty revenuecounty revenue apportionmentcounty revenue distributioncounty sales/use taxcounty servicescounty tax administrationcounty tax allocationcounty tax apportionmentcounty tax billscounty tax collectioncounty tax distributioncounty tax procedurecounty tax procedurescounty tax programcounty tax remittancecounty tax verificationcounty taxationcounty taxescounty transfer of tax functionscounty treasurycounty treasury withdrawalscounty warrantscounty/city financecourt actioncourt action deadlinescourt approvalcourt challenge deadlinecourt costscourt decreecourt enforcementcourt evidencecourt filingcourt hearing prioritycourt interpleadercourt judgment entrycourt judgmentscourt ordercourt orderscourt procedurecourt proceedingscourt representationcourt reviewcourt-fixed compensationcourt-ordered paymentscourt-ordered salecredentialscreditcredit administrationcredit allocationcredit assignmentcredit calculationcredit card paymentscredit carryovercredit carryoverscredit claimscredit counseling organizationscredit limitationcredit recoverycredit transfercredit unionscrediting amounts duecreditor prioritycreditscredits and debtscredits and refundscriminal justice costscriminal liabilitycriminal profiteeringcross-border shipmentcross-border use outside statecross-reference applicabilitycross-referencescross-referencing federal tax lawcurrent year taxescustomer noticecustomer refundscustomer reimbursementsdamaged property reliefdamagesdamages awards and settlementsdamages claimsdata disclosuredata handlingdata matchingdata reportingdata requestsdata retentiondata sharingdate of paymentdeadlinedeadline extensiondeadline extensionsdeadlinesdealer compliancedealer inventorydealer reportingdeath benefitsdeath taxdeath tax administrationdeath tax assessmentdeath tax compromisedeath tax credit apportionmentdeath tax dispute proceduredeath taxesdebtdebt collectiondebt collection servicesdebt financingdebt instrumentsdebt limit valuationdebt noticedebt prioritydebt recoverydebt repurchasedebt servicedecalsdecedent estate assessmentdecedent estatesdecedentsdeductibilitydeductibility of losses expenses and interestdeductiondeduction computationdeduction limitsdeduction of employer expensesdeduction rulesdeductionsdeed acknowledgmentdeed contentsdeed correctiondeed issuancedeed recordingdeed to state/county/public agenciesdeed validitydeedsdeep sea fishingdefaultdefault declarationdefaulted taxesdefense in refund actiondefense of actiondefermentdeferred compensationdeferred gaindeferred paymentdeferred payment purchasesdeferred property taxdeferred-payment purchasesdeficiency adjustmentsdeficiency assessmentdeficiency assessment periodsdeficiency assessment redeterminationdeficiency assessmentsdeficiency calculationsdeficiency determinationdeficiency determinationsdeficiency noticesdeficiency proceduresdefinitiondefinitionsdelegationdelinquencydelinquency collectiondelinquency consequencesdelinquency costsdelinquency datedelinquency evidencedelinquency noticesdelinquency penaltiesdelinquency penalties and interestdelinquency penaltydelinquency recoverydelinquent fee collectiondelinquent insurersdelinquent listdelinquent list noticedelinquent list publicationdelinquent noticedelinquent paymentdelinquent penaltiesdelinquent penalties and costsdelinquent property noticesdelinquent property recordsdelinquent property taxdelinquent property taxesdelinquent rolldelinquent roll proceduresdelinquent taxdelinquent tax amountsdelinquent tax bonddelinquent tax collectiondelinquent tax debtsdelinquent tax installment paymentsdelinquent tax installmentsdelinquent tax noticedelinquent tax noticesdelinquent tax paymentdelinquent tax paymentsdelinquent tax publicationdelinquent tax rolldelinquent tax saledelinquent tax sale proceedsdelinquent taxesdelinquent unsecured rolldelivery chargesdelivery network companiesdelivery salesdemolitiondenial of licensedepartment advicedepartment reviewdepletiondeposit in lieu of seized propertydepository institutionsdepreciationdepreciation electiondepreciation electionsdesignated delivery servicesdestructiondeterminationsdeterminations and paymentsdiesel fueldiesel fuel licensingdiesel fuel permitsdiesel fuel taxdiesel fuel tax administrationdiesel fuel tax collectiondiesel fuel tax exemption reportingdiesel fuel tax exemptionsdiesel fuel tax licensediesel fuel tax licensesdiesel fuel tax returnsdiesel fuel tax violationsdigital documentsdigital goodsdigital productsdirect depositdirect payment permitdirector approvaldirectory listingdisabilitydisability accommodationdisabled accessdisabled citizensdisabled veterans' exemptiondisabled veterans' property tax exemptiondisaster damagedisaster expensesdisaster loansdisaster lossdisaster loss carryforwarddisaster loss carryforwardsdisaster lossesdisaster mitigationdisaster property reliefdisaster reliefdisaster relief allocationdisaster relief claimsdisaster relief paymentsdisaster treatmentdisaster-related tax reliefdischarge of accountabilitydischarge of indebtednessdisciplinary actiondisciplinary proceduredisciplinary sanctionsdisciplinedisclosuredisclosure of informationdismissaldismissal groundsdisposition of proceedsdisposition of propertydispute resolutiondisputed claimsdisregarded business entitiesdissolutiondissolution or withdrawaldistilled spiritsdistilled spirits taxdistributiondistribution of assessmentsdistribution of collected amountsdistribution of delinquent penaltiesdistribution of excess proceedsdistribution of moneysdistribution of payments in lieu of taxesdistribution of proceedsdistribution of sale proceedsdistribution of tax amountsdistribution of tax levies and collectionsdistribution of tax proceedsdistribution of taxesdistributor licensingdistributor presumptionsdistributor remittancesdistributor taxationdistrict administrationdistrict formationdistrict leviesdistrict taxesdividend deductionsdividendsdividends paid deductiondividends received deductiondivorcedocument acknowledgmentdocument authenticationdocument destructiondocument preparationdocument retentiondocument signaturesdocumentary transfer taxdocumentationdocumentation filingdocumentation requirementsdomestic partnersdomiciledomicile determinationdonated agricultural productsdonationdonationsdouble taxationdrawback creditdrilling and development costsdue datesdwelling definitiondyed diesel fuelearned income tax creditearnings withholding orderseducationeducation and information programeducation fundingeducation revenue augmentationeducation savings accountseducational assistanceeducational broadcastingeducational materialseducational revenueeffective applicabilityeffective application of tax laweffective dateeffective dateseffective periodelder care facilitieselderly or disabled personselderly personselectionelectionselections in tax returnselective deferralselective payment creditselective taxelectric bus chargingelectric generation facilitieselectric powerelectric utilitieselectric utilityelectric utility billingelectric utility consumptionelectricityelectricity saleselectronic auctionelectronic cigaretteselectronic communicationselectronic document filingelectronic filingelectronic funds transferelectronic mediaelectronic noticeselectronic paymentelectronic paymentselectronic postmark evidenceelectronic recordselectronic serviceelectronic tax paymentseligibilityeligibility criteriaeligibility definitionseligibility documentationeligibility requirementseligibility restrictioneligibility verificationeligible access expendituresemergencyemergency communicationsemergency disaster reliefemergency extensionsemergency fundingemergency proclamationemergency regulationsemergency reliefemergency relief requestsemergency telephone serviceemergency telephone servicesemergency telephone surchargeemergency telephone users surchargeeminent domainemissions labelingemployee annuitiesemployee benefit plansemployee benefitsemployee certificationemployee classificationemployee commuting benefitsemployee conductemployee hand toolsemployee hiringemployee informationemployee misconductemployee ownership plansemployee performance evaluationemployee performance programemployee stock ownership plansemployee tax documentationemployee thresholdsemployee trustsemployer eligibilityemployer liabilityemployer noticesemployer reportingemployer tax incentivesemployer tax remittanceemployer withholdingemploymentemployment benefits administrationemployment compensationemployment complianceemployment creditsemployment incentivesemployment of staffemployment tax creditemployment-related incentivesencumbrancesenergyenergy commission rate settingenergy conservation subsidiesenergy efficiency financingenergy incentivesenergy propertyenergy resources surchargeenergy surchargeenergy surcharge returnsenforcementenforcement collectionsenforcement cooperationenforcement informationenforcement staffingenforcement support staffentity classificationentity definitionentity reorganizationenvironmental managementenvironmental remediation costsenvironmental restorationequalizationequalization filingequipment and machineryerroneous creditserroneous levyerroneous refund recoveryerroneous refundsescape assessmentescape assessmentsescaped assessmentescaped assessmentsescaped propertyescheatescrowescrow complianceestateestate administrationestate and transfer property definitionsestate and trust administrationestate and trust beneficiariesestate and trust distributionsestate distributionestate or trust beneficiariesestate taxestate tax collectionestate tax enforcementestate tax recordsestate tax returnestate tax return filingestate tax returnsestate taxationestatesestates and trustsestimated assessmentsestimated income taxestimated taxestimated tax creditsestimated tax installmentsestimated tax liabilityestimated tax paymentsevasionevidenceevidence admissibilityevidence at hearingevidence burdenevidence in courtevidence submissionevidentiary proofexaminationsexcess expenditures to influence legislationexcess fundsexcess funds handlingexcess proceedsexcise taxexcise tax administrationexcise tax reportingexcise taxesexcluded incomeexclusionsexclusions from taxable sale/purchaseexecutionexecution of judgmentsexecutor administration expensesexempt bus operator licenseexempt corporation statusexempt corporationsexempt organizationsexempt propertyexempt transactionsexempt trustexempt trustsexempt-interest dividendsexemptionexemption administrationexemption amountsexemption application procedureexemption applicationsexemption auditexemption certificatesexemption claimsexemption eligibilityexemption errorexemption noticesexemption procedureexemption revocationexemptionsexpense allocationexpense reimbursementexpensesexportexport shipmentexported tobacco productsexportsextension of timeextensionsextensions of timefacility definitionfacility definitionsfacility registrationfactory-built housingfair market valuefalse reportingfalse returnsfalse statementsfarm corporationsfarm equipment exemptionfarm lossesfarmers and fruit growersfarmingfarming businessfarming expensesfarmland security zone contractfederal adjustment reportingfederal amendmentsfederal contractsfederal tax adjustmentsfederal tax amendmentsfederal tax changesfederal tax code cross-referencefederal tax determinationfederal-tax reference modificationfee adjustmentfee administrationfee approvalfee assessmentfee calculationfee collectionfee collection and remittancefee collection proceduresfee compliancefee computationfee deadlinesfee determinationsfee disclosurefee disputesfee enforcementfee extensionsfee impositionfee liabilitiesfee liabilityfee liability relieffee noticesfee overpaymentsfee payer communicationsfee payer complaintsfee payer compliancefee payer definitionfee payer definitionsfee payer educationfee paymentfee payment deadlinesfee payment extensionsfee paymentsfee recomputationfee recoveryfee reduction offsetfee refund litigationfee refundsfee reimbursementfee reimbursementsfee remittancefee reportingfee returnsfee waiverfeepayer accountsfeesfees and expensesfees enforcementfertilizer productsfiduciariesfiduciary administrationfiduciary filingfiduciary liabilityfiduciary noticefiduciary noticesfilingfiling compliancefiling deadlinesfiling enforcementfiling extensionsfiling noticefiling relieffiling reportsfiling requirementsfiling returnsfiling statementsfiling statusfiling/delivery requirementsfilingsfilm productionfilm tax creditfinality of board decisionsfinality of decisionfinality of decisionsfinality of departmental ordersfinality of determinationsfinance certificationfinancial administrationfinancial asset liquidationfinancial asset securitization investment trustsfinancial corporation taxationfinancial corporationsfinancial disabilityfinancial disclosurefinancial hardshipfinancial institution compliancefinancial institution record matchingfinancial institution reportingfinancial institutionsfinancial interest reportingfinancial oversightfinancial reportingfinancial securityfinesfines and penaltiesfire damagefire safety improvementsfirearm excise taxfirearm excise tax administrationfirearm-related registrationfirearmsfiscal adjustmentsfiscal administrationfiscal reportingfixture assessmentflag salesfleet-based permit feesfloating home marinafloating homesfloor stock taxfood and agricultural inputsfood bankfood bank donationsfood inventory contributionsfood packing and shippingfood processingfood productsfood products exemptionfood serviceforeclosureforeclosure exemptionforeign corporation reportingforeign corporationsforeign countryforeign currency transactionsforeign estatesforeign financial assetsforeign governmentsforeign investment companiesforeign purchaserforeign taxpayerforeign transfersforeign trustsforeign-owned corporationsforest resourcesforfeiture proceedingsforgiven loansform filingform revisionformsforms and instructionsforms and recordsforms and regulationsfoundation classificationfractionally owned aircraftfranchise and income taxfranchise and income tax administrationfranchise and income tax compliancefranchise and income tax return filingfranchise and income tax returnsfranchise taxfranchise tax administrationfranchise tax reportingfraudfraud and evasion penaltiesfraud/evasionfraudulent documentsfringe benefitsfrivolous returnsfuelfuel blendingfuel blendstocksfuel classificationfuel definitionsfuel distributionfuel dyeingfuel exemptionfuel exportfuel inventory positionfuel licensingfuel logisticsfuel lossesfuel markingfuel productionfuel purchasesfuel salesfuel sales reportingfuel shipmentfuel storage and distributionfuel taxfuel tax administrationfuel tax agreementfuel tax agreementsfuel tax collectionfuel tax compliancefuel tax definitionsfuel tax distributionfuel tax distributionsfuel tax enforcementfuel tax exemptionfuel tax exemptionsfuel tax permitsfuel tax proceedsfuel tax proceeds distributionfuel tax ratefuel tax refundsfuel tax returns and paymentsfuel tax violationsfuel taxationfuel taxesfuel terminalfuel terminal operationsfuel vendorsfund administrationfund allocationfund allocation and reportingfund allocationsfund appropriationfund balancesfund depositfund depositsfund designationsfund disbursementfund dispositionfund distributionfund handlingfund managementfund operationfund reportingfund terminationfund transferfund transfersfundingfunding sourcesfundsfunds dispositionfunds transferfuneral trustsfungible goodsgain and loss recognitiongain on dispositiongain on disposition of propertygain or lossgain or loss basis adjustmentgain or loss calculationgain or loss computationgain or loss determinationgain or loss on dispositiongain or loss on disposition of propertygain or loss recognitiongain recognitiongarment cleaninggasoline blendstocksgeneral applicationgeneral fundgeneral revenuegeneration skipping transfer taxgeneration-skipping transfer taxgeographygift taxgifted propertygoods in transitgovernancegovernment accessgovernment accountinggovernment accountsgovernment administrationgovernment allocationgovernment allocationsgovernment appropriationgovernment bodiesgovernment budgetinggovernment certificationgovernment chargesgovernment compliancegovernment contractinggovernment disclosuregovernment document distributiongovernment enforcementgovernment expendituregovernment facilitiesgovernment feesgovernment financegovernment financinggovernment fund dispositiongovernment fund distributiongovernment fundinggovernment funding allocationsgovernment fundsgovernment grantsgovernment information handlinggovernment information sharinggovernment investigationsgovernment litigationgovernment loansgovernment notificationsgovernment payment handlinggovernment payment processinggovernment paymentsgovernment recordsgovernment reimbursementgovernment remittancegovernment remittancesgovernment reportinggovernment tax allocationgovernment tax paymentgovernment transfersgovernment usegovernment vehicle operationgovernment vehicle paymentsgovernmental obligations interestgovernmental reorganizationgrant administrationgrant allocationgrant exclusionsgrant fund allocationgrant fundinggrant programgrant program administrationgrant programsgrant recapturegrant recoverygrantsgroceriesgrocery policygross income exclusiongross income exclusionsgross income timinggross receiptsgross receipts exemptiongross receipts paymentsgroup returnsguidelinesguidelines and standardsguidelines for disaster relief claim reviewharbor districthazardous material definitionhazardous materials transporthazardous spill prevention feehazardous substances feehazardous substances feeshazardous substances taxhazardous substances tax administrationhazardous substances tax lawhazardous wastehazardous waste dataheadings and definitionshealth care coverage notificationhealth care facilitieshealth care managed carehealth care serviceshealth coveragehealth coverage notificationshealth coverage reportinghealth insurancehealth insurance coveragehealth reimbursement arrangementshealth savings accountshealthcare supplieshearinghearing aidshearing costshearing evidencehearing expenseshearing feeshearing fees and expenseshearing noticehearing officer reportshearing officershearing procedurehearing procedureshearing processhearing recordshearing reimbursementhearing requestshearing schedulinghearingshigh-income taxpayershighway carrier securityhighway vehicle operator licensehighway vehicle usehiringhiring incentiveshistoric rehabilitationhistoric structureshistorical propertyhistorical property assessmenthistorical property valuationholding periodholiday definitionshomelessness fundinghomeowner exemptionhomeowner tax reliefhomeowners associationshomeowners' exemptionhomeowners' property tax exemptionhomeowners’ exemptionhospital property exemptionhospital service organizationshospital usehospital/provider-sponsored organization treatmenthousehold and agricultural fuel usehousehold incomehousinghousing affordabilityhousing cooperativeshousing developmenthousing financehybrid transactionsidentifying numbersimpartialityimporter licensingimportersimpound accountsimprisonmentinclusionary housingincome adjustmentincome allocationincome allocation and apportionmentincome apportionmentincome capitalizationincome characterizationincome classificationincome definitionincome eligibilityincome exclusionincome inclusionincome method of appraisalincome recognitionincome reportingincome sourcingincome taxincome tax administrationincome tax assistanceincome tax creditincome tax creditsincome tax deductionsincome tax definitionsincome tax filingincome tax liabilityincome tax provisionsincome tax reportingincome tax return designationsincome tax return filingincome tax returnsincome tax treatmentincome tax withholdingincome thresholdincome thresholdsincome-based assistance computationincorporation by referenceincorporation of federal tax ruleincorrect application of paymentsincorrect payment applicationindemnityindex adjustmentindexationindividual income taxindividual penaltyindividual retirement accountsindividual shared responsibility penaltyindustrial useindustrial user licensingindustrial usersinflation adjustmentinformant rewardsinformation access restrictionsinformation actinformation confidentialityinformation disclosureinformation exchangeinformation reportinginformation requestsinformation returnsinformation sharinginformation transmissioninformation useinfrastructure financinginfrastructure planninginheritance taxinherited stockinitial paymentsinjunctionsinjunctive reliefinsolvencyinspectioninspection accessinspection and copyinginspection complianceinspection fundinginspection of tax rollinspection powersinspectionsinstallment collectioninstallment delinquencyinstallment methodinstallment obligationsinstallment paymentinstallment payment agreementsinstallment payment of taxesinstallment payment plansinstallment paymentsinstallment plansinstallment redemptioninstallment tax paymentinstallment taxationinstallment underpaymentinstallment underpaymentsinstallmentsinsuranceinsurance accountinginsurance certificate revocationinsurance commissioner reportinginsurance contractsinsurance defenseinsurance group taxationinsurance group transactionsinsurance policiesinsurance premiums taxinsurance prepaymentsinsurance regulationinsurance taxinsurance tax assessmentinsurance tax filinginsurance tax fundinsurance tax paymentinsurance tax payment and collectioninsurance tax prepaymentinsurance tax remittanceinsurance tax returnsinsurance taxationinsurance transactionsintangible assetsintangible personal propertyintangible propertyintangible rightsintegrated waste management feeinteragency agreementinteragency information sharinginterestinterest abatementinterest accrualinterest adjustmentsinterest and penaltiesinterest and penaltyinterest assessmentinterest calculationinterest characterizationinterest chargesinterest computationinterest deductioninterest deductionsinterest disallowance appealsinterest limitsinterest on amounts dueinterest on deferred paymentsinterest on deferred taxinterest on deferred tax paymentsinterest on deficiency determinationsinterest on erroneous refundsinterest on judgmentsinterest on late paymentinterest on late refundsinterest on loansinterest on overdue returninterest on overdue taxinterest on overpaymentsinterest on refundsinterest on repaymentinterest on tax amountsinterest on tax deficienciesinterest on tax determinationsinterest on tax or fee determinationsinterest on tax overpaymentsinterest on tax paymentsinterest on tax refundsinterest on tax understatementsinterest on underpaymentinterest on unpaid liabilitiesinterest on unpaid liabilityinterest on unpaid taxinterest payment timinginterest paymentsinterest rateinterest ratesinterest reductioninterest reliefinterest waiverintergovernmental agreementintergovernmental agreementsintergovernmental collection agreementsintergovernmental information sharingintergovernmental property transferintergovernmental requestsintergovernmental tax collection agreementsintergovernmental transfersinternal code referencesinternal controlsinternal performance evaluationinternational fuel tax agreementinternational organizationsinternet publicationinternet website reportinginterpretationinterspousal transferinterstate arbitration of death taxesinterstate cooperationinterstate fuel usersinterstate litigationinterstate tax disputesinterstate transitinterstate user licensesinterstate usersintrastate businessinventoriesinventory accountinginventory basisinventory costinventory costsinventory recordsinvestigationsinvestment companiesinvestment partnershipsinvestment securitiesinvestmentsinvoicinginvoluntary conversionitemized deductionsitems not deductiblejeopardy assessmentjeopardy assessmentsjeopardy determinationjeopardy determinationsjet fuel salesjob creation incentivesjoinder of partiesjoint and several liabilityjoint return reliefjoint return treatmentjoint returnsjoint tenancyjudgment applicationjudgment collectionjudgment costsjudgment creditjudgment creditingjudgment effectjudgment enforcementjudgment entryjudgment executionjudgment for taxjudgment for unpaid taxjudgment interestjudgment lienjudgment lien priorityjudgment liensjudgment refundjudgment refundsjudgmentsjudicial reviewjudicial salejurisdictionjurisdictional changejurisdictional changesjury administrationjustice facilitiesland assessmentland descriptionland recordsland surveyingland useland valuationland-use restrictionslanding fee-based valuationlanguage accesslate exemption claimslate paymentlate payment chargeslate payment penaltieslate-payment penaltieslate-payment penaltylaw enforcementlaw enforcement fundinglaw enforcement information sharinglaw enforcement requestslawsuit against boardlawsuitslease amortizationlease arrangementslease conditionslease definitionlease interpretationlease paymentslease purchase optionlease reportinglease taxationlease transactionslease-leasebackleased fixturesleased personal propertyleased propertyleased tangible personal propertyleasehold assessmentleasehold estatesleasehold interestsleasehold valuationleasesleasinglegal continuitylegal definitionslegal entity ownershiplegal procedurelegalization eligibilitylegislation-related expenditureslegislative implementationlegislative procedurelegislative reportinglender account requirementslevieslevylevy and return of propertylevy and seizurelevy enforcementlevy exemptionslevy limitslevy noticelevy noticeslevy releaselevy restrictionsliabilityliability determinationliability exemptionliability for transfer of property or debtsliability for transferred property or debtsliability insurancelibrarieslibrary fundinglicense administrationlicense applicationlicense applicationslicense compliancelicense conditionslicense deniallicense denial processlicense exemptionlicense issuancelicense reinstatementlicense requirementlicense restorationlicense revocationlicense revocation noticelicense revocation noticeslicense revocation or suspensionlicense suspensionlicense taxlicense taxeslicensed distributorslicensee informationlicenseslicenses and bondslicensinglienlien adjustmentlien administrationlien claimslien enforcementlien extensionlien filinglien noticelien noticeslien prioritylien processinglien recordationlien recordinglien releaselien reportinglien satisfactionlien subordinationlienslife insurancelife insurance contractslife insurance exclusionslife tenant propertylimitation periodslimitationslimitations periodlimitations periodslimitations tollinglimited liability companieslimited liability company feeslimited partnership tax compliancelimited partnership taxationlimited partnershipsliquidationlisted transactionslithium conversionlithium extractionlithium extraction taxlithium extraction tax administrationlitigationlitigation challengelitigation conditionslitigation conductlitigation costslitigation deadlinelitigation deadlineslitigation evidencelitigation expenseslitigation pleadinglitigation procedurelitigation referrallitigation venuelivestocklivestock saleslivestock/breeding stockloan interestloan repaymentloan securityloan servicingloan taxationlocal agency claimslocal agency financinglocal agency fundinglocal agency levieslocal agency negotiationlocal agency paymentslocal agency powerslocal agency reimbursementlocal agency reportinglocal agency restrictionslocal agency taxationlocal assessmentlocal assessment collectionlocal business requirementslocal charge recordslocal chargeslocal equalizationlocal financelocal governmentlocal government administrationlocal government budgetinglocal government chargeslocal government costslocal government datalocal government definitionslocal government financelocal government ordinancelocal government paymentslocal government procedurelocal government property assessmentlocal government reimbursementlocal government reportinglocal government revenuelocal government taxationlocal levylocal maintenance fundinglocal motor vehicle fuel tax revenue uselocal motor vehicle fuel taxationlocal ordinancelocal ordinance draftinglocal ordinanceslocal paymentlocal prepaid mobile telephony serviceslocal property taxlocal property tax rateslocal property taxationlocal resolutionlocal revenuelocal revenue fundlocal rolllocal sales and use taxlocal sales and use tax administrationlocal sales and use taxeslocal sales taxlocal sales/use taxlocal surchargelocal taxlocal tax administrationlocal tax adoptionlocal tax agencieslocal tax allocationlocal tax authorizationlocal tax collectionlocal tax electionslocal tax exemptionlocal tax ordinancelocal tax ordinanceslocal tax preemptionlocal tax ratelocal tax rateslocal taxationlocal taxeslocal transactions and use taxlocal transportation fundinglocal utility taxeslocal vehicle license fee surchargelocal vehicle license feeslodginglong-term care insurancelong-term contractsloss and damageloss appraisalloss carryforwardloss carryforwardsloss carryoversloss on disposition of propertylosseslosses and deductionslow-income housinglow-income housing creditlow-income housing creditslow-income housing projectslump-sum distributionsmail filingmail filing rulesmail noticemail receiptsmail remittancemail servicemailed noticemailingmailing addressesmailing deadlinesmailing of tax filingsmailing proceduresmailing requirementsmailingsmaintenance fee collectionmanaged auditmanaged audit eligibilitymanaged audit programmanaged audit program eligibilitymanaged caremanaged care plansmandated cost claimsmanufactured homemanufactured home valuationmanufactured homesmanufacturer certificationmanufacturer disclosuremanufacturer registrationmanufacturingmappingmapping recordsmapsmarine insurancemarine terminalsmarine vesselsmarital dissolutionmarital statusmark-to-market accountingmark-to-market electionsmarket value valuationmarketplace facilitationmarketplace facilitatormarketplace facilitator reliefmarketplace facilitatorsmarking instrumentsmaximum property tax ratemaximum property tax ratesmaximum tax ratemeal deliverymeal salesmeasurement conversionmeasurement definitionsmeasurement standardsmeasurement unitsmedical confinementmedical researchmedical savings accountsmedical suppliesmedical tagsmedical/blood collection suppliesmedicinal cannabismedicine salesmedium of paymentmeetingsmember termsmembership feesmerchant marine capital construction fundsmeter impressionsmeter machinesmeter register settingsmeter settingsmetering machinesmethod of accountingmethod of accounting changesmethod of accounting electionmethods of accountingmilitary housingmilitary servicemineral extraction taxmineral rightsminimum contribution amountsminimum franchise taxminimum funding standardsminimum sale priceminimum taxminimum tax creditmisdemeanormisdemeanor liabilitymisdemeanor penaltiesmisdemeanor penaltymisrepresentationmisstatementsmisuse of informationmobile telephony servicesmobilehome exemptionmobilehome park ownershipmobilehome parksmobilehome reinstatementmobilehome rentingmobilehome salesmobilehome tax collectionmobilehome taxationmobilehome transfersmobilehome valuationmobilehomesmodified endowment contractsmonthly reportingmonthly returnsmotion picturemotion picture incentivesmotion picture productionmotion picturesmotor carrier feesmotor carrier permit feemotor carrier safetymotor carriersmotor fuel informationmotor fuel taxmotor fuel tax administrationmotor fuel taxesmotor vehicle administrationmotor vehicle fuelmotor vehicle fuel suppliersmotor vehicle fuel taxmotor vehicle fuel tax administrationmotor vehicle fuel taxationmotor vehicle loansmotor vehicle operating leasesmotor vehicle operationsmotor vehicle registrationmotor vehicle salemotor vehiclesmunicipal borrowingmunicipal financemunicipal financingmunicipal ordinancemunicipal tax authoritymunicipal taxationmuseum collectionsmuseum display requirementsmuseum exemptionmuseum operationsmuseum propertymuseum purchasesmuseum recordsnatural gasnatural gas taxnatural resourcesnatural resources depletionnet incomenet income deductionsnet operating lossnet operating loss carrybacknet operating loss carryovernet operating loss carryoversnet operating loss deductionnet operating loss deductionsnet operating lossesnew constructionnew construction exclusionnewspaper publicationnewspapersnomination procedurenon-deductible expensesnonadmitted insurancenonadmitted insurance taxnonbusiness incomenondeductible expensesnondiscriminationnonprofit compliancenonprofit contractingnonprofit corporationsnonprofit designationnonprofit exemptionnonprofit filingnonprofit fire departmentsnonprofit fundraisingnonprofit housingnonprofit leasingnonprofit mealsnonprofit operationsnonprofit organizationsnonprofit property usenonprofit providersnonprofit public benefit corporationsnonprofit purchasenonprofit qualificationnonprofit thrift storesnonprofit use restrictionsnonprofit/fraternal organizationsnonrecourse indebtednessnonresident alien taxationnonresident beneficiarynonresident directorsnonresident incomenonresident income sourcingnonresident individualsnonresident taxnonresident taxationnonresident taxpayersnontaxable exchangesnotary servicesnoticenotice after disallowancenotice and hearingnotice and reportingnotice and sale proceduresnotice and servicenotice before salenotice compliancenotice contentnotice costsnotice deadlinesnotice deliverynotice evidencenotice feesnotice filingnotice mailingnotice methodnotice of actionnotice of determinationnotice of salenotice periodsnotice proceduresnotice reportingnotice requirementsnotice rescissionnotice responsenotice servicenotice service deadlinesnotice serving deadlinenotice timingnotice to assesseenotice to holders of payer propertynotice to third partiesnotice to withholdnoticesnotices to withholdnotificationnotification servicenuclear decommissioning costsnumismatic coinsoath and perjury declarationoathsoccupancy taxoccupancy tax collectionoccupancy taxesocean marine insuranceoffer in compromiseofficial mapsofficial noticeofficial sealoffsetsoffsetting overpayments and underpaymentsoil and gas interestsoil spill feesoil spill responseoil spill response feesonline advertising/referralsopen-space landopen-space land valuationoperating after revocationoperations consolidationoperative dateoperative statusoperator licensingoption to purchaseoral hearingoral hearingsordinance approvalordinance draftingordinance enforcementordinance timingordinance validityorgan donor registryorgan donor registry consentorganization classificationorganizational clearance certificateorganizational clearance certificatesorganizational expendituresoriginal issue discountoriginal issue discount bondsother taxesoverpaymentoverpayment and refundsoverpayment claimsoverpayment creditoverpayment creditsoverpayment determinationoverpayment interestoverpayment recoveryoverpayment refundsoverpayment transferoverpaymentsoverpayments and refundsowner-occupied dwelling exemptionownershipownership changeownership disclosureownership reportingownership reportsownership transferpackaging requirementspandemic reliefpaperless filingparcel assessmentparcel combinationparcel mappingparcel redemptionparcel valuationparking cash-out programsparks passpart-year resident taxpart-year resident taxationpartial exemption calculationpartial paymentpartial paymentspartial tax paymentspartitionpartner liabilitypartner taxationpartners and partnershipspartnershippartnership agreementpartnership agreementspartnership allocationpartnership allocationspartnership definitionpartnership definitionspartnership documentationpartnership flip transactionpartnership interestspartnership taxpartnership tax electionpartnership tax filingpartnership tax reportingpartnership tax returnspartnership taxationpartnership withdrawalpartnershipsparty definitionsparty joinderpassive activity lossespassive activity rulespassive foreign investment companiespassive investment incomepatronage dividendspawnbrokerspawned goodspayee statementspaymentpayment adjustmentspayment agreementspayment allocationpayment applicationpayment by unlicensed personspayment collectionpayment compliancepayment correctionpayment deadlinepayment deadlinespayment defaultpayment enforcementpayment extensionspayment instrumentspayment mediumpayment methodspayment obligationpayment of taxpayment of taxespayment prioritypayment processingpayment recordingpayment recordspayment reductionpayment remittancepayment termspayment timingpayment transferpaymentspayments and assessmentspayments by unlicensed personspayrollpayroll reportingpayroll tax compliancepayroll withholdingpayroll withholding liabilitypenal assessmentspenaltiespenalties and additions to taxpenalties and costspenalties and interestpenalties and interest reliefpenaltypenalty abatementpenalty administrationpenalty appealpenalty approval processpenalty assessmentpenalty collectionspenalty compromisepenalty distributionpenalty noticepenalty notice disclosurespenalty reliefpenalty timingpending proceedingspension planspension trustsperformance evaluationperformance managementperformance metricsperiodicalsperjury declarationperjury declarationspermit administrationpermit applicationspermit denialpermit feepermit feespermit holderspermit issuancepermit licensingpermit licensing registrationpermit reinstatementpermit renewalpermit revocationpermit suspensionpermitspermits and registrationspersonal exemptionpersonal income taxpersonal information sharingpersonal liabilitypersonal representativepersonal servicepersonal tax liabilitypersonnel rights proceedingspetitionpetition amendmentpetition deadlinespetition denial noticepetition filingpetition for reassessmentpetition for redeterminationpetition procedurepetition redeterminationpetition redetermination processingpetition reviewpetition servicepetitionspetitions for redeterminationpetroleumpetroleum productsphotocopy salespipeline operationspipelinesplanned developmentspleadingspoint-of-sale systemspolitical contributionspolitical organizationspolling place accesspollution control facilitiespopulation basepopulation change estimatespopulation determinationpopulation estimatespopulation thresholdpossessory interestspostponed property taxespostponementpostponement paymentspoultry productionprecedentprecious metalspreferred stockpremium calculationpremium expensespremium revenuepremium taxprepaid mobile telephony servicesprepaymentprepayment creditprepayment penaltiesprepayment reportingprepaymentspresumptionpresumption of correctnesspresumption of redemptionpresumptionspresumptions and exemptionsprevailing wagesprice index adjustmentprincipal residenceprincipal residence exclusionprincipal residence exemptionprior-period applicationpriority of claimsprivacy/confidentialityprivate foundation rulesprivate foundationsprivate railroad car companyprivate railroad car taxprivate saleprivilege exceptionsprobateprocedural continuityprocedural deadlinesprocedural noticeprocedural oversightprocedureprocedure complianceproceedingsprocurementproduct packagingproduct tax exemptionproduction equipmentproduction incentivesproduction quotasproduction servicesprofessional experienceprofessional servicesprofit calculationprofit-sharing plansprogram administrationprogram eligibilityprohibited transactionsproject fundingproofproof of regularityproof standardsproofsproperty acquired at tax saleproperty acquisitionproperty administrationproperty allocationproperty appraisalproperty assessmentproperty assessment allocationproperty assessment appealsproperty assessment hearingsproperty assessment reduction applicationsproperty assessment rollproperty basisproperty classificationproperty cloudsproperty definitionsproperty descriptionproperty disclosureproperty disposalproperty dispositionproperty divisionproperty eligibilityproperty escaping assessmentproperty exchangeproperty exchangesproperty exemptionproperty exemptionsproperty forfeitureproperty imported from related personsproperty interest claimsproperty levyproperty lienproperty liensproperty locationproperty owner applicationsproperty ownershipproperty ownership verificationproperty purchaseproperty reassessmentproperty recordsproperty redemptionproperty releaseproperty reportingproperty returnproperty rollproperty saleproperty sale agreementproperty sale approvalproperty sale disclosuresproperty sale noticeproperty sale pricingproperty sale proceduresproperty sale termsproperty salesproperty seizureproperty seizure and saleproperty statementproperty statementsproperty taxproperty tax administrationproperty tax administration loan programproperty tax allocationproperty tax allocationsproperty tax appealsproperty tax appraisalproperty tax assessmentproperty tax assessment correctionsproperty tax assessment reductionproperty tax assessment reviewproperty tax assessmentsproperty tax assistanceproperty tax auditproperty tax auditsproperty tax cancellationproperty tax classificationproperty tax collectionproperty tax complianceproperty tax correctionsproperty tax default noticesproperty tax defermentproperty tax deferralproperty tax definitionsproperty tax delinquency reportingproperty tax disclosuresproperty tax disputesproperty tax distributionproperty tax exclusionproperty tax exemptionproperty tax exemption claimsproperty tax exemption definitionproperty tax exemption formsproperty tax exemption procedureproperty tax exemptionsproperty tax litigationproperty tax postponementproperty tax postponement recordsproperty tax programproperty tax rateproperty tax rate limitsproperty tax ratesproperty tax reassessmentproperty tax receiptsproperty tax recordsproperty tax redemptionproperty tax refund actionsproperty tax refundsproperty tax reimbursementproperty tax reliefproperty tax reportingproperty tax revenueproperty tax revenue allocationproperty tax revenue apportionmentproperty tax revenue certificationproperty tax revenue estimationproperty tax revenue lossproperty tax revenue reconciliationproperty tax revenue reductionproperty tax revenue reportingproperty tax revenuesproperty tax rollproperty tax roll correctionproperty tax rollsproperty tax sale challengesproperty tax sale deedsproperty tax sale proceduresproperty tax salesproperty tax timingproperty tax valuationproperty taxationproperty titleproperty title litigationproperty transferproperty transfer disclosureproperty transfer exclusionsproperty transfer filingproperty transfer liabilityproperty transfer reportingproperty transfer restrictionproperty valuationproperty-interest reportingproprietary information disclosureprorationprosecutionprosecution deadlinesprosecution expensesprosecution limitation periodprosecution time limitsprosecution timingprotest hearingsprotest proceduresprotestsprotests and appealspublic accesspublic access to informationpublic acquisitionpublic administrationpublic advertisementpublic agency accountingpublic agency compensationpublic agency purchasespublic agency tax salespublic asset salepublic auctionpublic charitiespublic disclosurepublic education fundingpublic employmentpublic entity acquisitionpublic financepublic financingpublic fund allocationpublic fund depositspublic fund expenditurepublic fund transferspublic fundingpublic fundspublic funds usepublic healthpublic health grant fundingpublic hearingpublic hearing closurepublic hearingspublic housingpublic inspectionpublic land assessmentspublic landspublic meetingspublic noticepublic notice publicationpublic noticespublic office continuitypublic officer servicespublic oversightpublic ownershippublic park usepublic paymentspublic program fundingpublic projectspublic purpose propertypublic recordpublic recordspublic records requestspublic reimbursementpublic reimbursement fundingpublic reportingpublic revenuepublic revenue allocationpublic revenue distributionpublic revenue usepublic safety fundingpublic schoolspublic spendingpublic tax reportingpublic telephonepublic transitpublic transit exemptionspublic transit farespublic transit fuelpublic transit fundingpublic transportationpublic use property objectionspublic utilitiespublic utility propertypublic utility valuationpublic-purpose propertypublicationpublication and postingpublication contractspublication costspublication feespublication noticepublication of delinquent listpublication of delinquent list and notice of salepublication of statisticspublication requirementspublicationspublicity/noticepublicly owned real propertypublished noticepurchasepurchase definitionpurchase pricepurchase price withholdingpurchaser affidavitsqualified ABLE programsqualified entityqualified expendituresqualified organizationqualified tuition programsquarterly paymentquarterly payment deadlinesquid pro quo contributionsquiet titlequiet title actionsracehorse domicileracehorse taxationracehorsesrailroad carriersrailroad carsrailroad corporationsrailroad propertyrailroad retirement benefitsrailway property assessmentrain water capture systemsrapid transit fundingrate adjustmentrate certificationrate comparison adjustmentrate computationrate settingratio studiesreacquisitionreal estatereal estate investment trustreal estate investment trustsreal estate mortgage investment conduitsreal estate transactionsreal estate transfersreal propertyreal property assessmentreal property businessreal property leasereal property taxreal property transaction reportingreal property transactionsreal property transferreal property transfer documentsreal property transfer reportingreal property transfer taxreal property withholdingreallocation limitsreappraisalreassessmentreassessment petitionsreassessmentsrecapturereceiptsreceivershipreconsiderationreconstructionrecord accessrecord authenticationrecord availabilityrecord confidentialityrecord correctionsrecord examinationrecord examinationsrecord inspectionrecord keepingrecord preparationrecord productionrecord retentionrecord securityrecordationrecordersrecordingrecording costsrecording feesrecording judgmentsrecording mediarecording of instrumentsrecording requirementsrecordingsrecordkeepingrecords accessrecords administrationrecords and auditsrecords and inspectionsrecords and reportingrecords and reportsrecords and transcriptsrecords auditrecords confidentialityrecords disclosurerecords examinationrecords inspectionrecords keepingrecords productionrecords retentionrecovery facilitiesrecovery of collection costsredeemed propertyredemptionredemption certificatesredemption costredemption creditsredemption defaultredemption deficiencyredemption fee distributionredemption feesredemption paymentredemption penaltiesredemption recordsredemption rightsredemptionsredeterminationredetermination petitionsredetermination procedureredetermination processredeterminationsredevelopmentredevelopment agencyredevelopment agency bondsredevelopment incrementreferences and incorporation by referencerefineryrefinery definitionsrefinery operationsrefinery storagereforestation expendituresrefundrefund actionsrefund administrationrefund allocationrefund and assessment challengerefund and redetermination processingrefund applicationsrefund certificatesrefund claim deadlinerefund claimsrefund creditsrefund designationsrefund filingrefund formsrefund fraudrefund handlingrefund interestrefund judgmentsrefund litigationrefund noticesrefund offsetrefund offsetsrefund overpayment creditrefund paymentsrefund procedurerefund proceduresrefund processingrefund recoveryrefund reportingrefund suitsrefund timingrefund transfersrefund/return limitsrefund/return of levied propertyrefund/return of propertyrefundabilityrefundsrefunds and cancellationsrefunds and creditsrefunds and overpaymentsrefunds and reimbursementsrefunds or creditsregional ballot measuresregional taxationregional transportationregional transportation expenditure planningregistrationregistration and bondsregistration and collectionregistration and securityregistration clearanceregistration complianceregistration expirationregistration penaltiesregistration periodregistration renewalregistration revocationregistration transferregistrationsregulated investment companiesregulationregulation-makingregulationsregulatory administrationregulatory authorityregulatory authorizationregulatory complianceregulatory conformityregulatory enforcementregulatory exemptionsregulatory guidanceregulatory implementationregulatory inspectionregulatory interpretationregulatory investigationsregulatory postingregulatory registrationregulatory reportingregulatory retroactivityregulatory rulemakingrehabilitationrehearingreimbursementreimbursement claimsreimbursement for costs mandated by the statereimbursement for state-mandated costsreimbursement of costsreimbursement of election costsreimbursement of mandated costsreinstatementreinstatement feesreinvestmentreinvestment requirementrelated party amountsrelated provisionsrelated statutory cross-referencesreleasesreliance on agency advicereliance on written advicerelief from collection feerelief from collection feesrelief from feerelief from voidabilityreligious and charitable propertyreligious corporationsreligious exemptionreligious propertyreligious worshipreligious/hospital/charitable useremediesremittanceremittancesremote hearingsremote proceedingsremoval for causeremuneration for personal servicesrenewalrenewal schedulingrenewalsrentrent-to-own propertyrental businessrental chargesrental housingrental paymentsrental real estaterentersreorganized corporationsrepayment noticesrepealrepeal and inoperabilityrepeal and savingsrepeal and terminationrepeal daterepeal effectsreplacement propertyreplacement property valuationreplicated property tax paymentsreplicated tax paymentsreportable transactionsreportingreporting and certification deadlinesreporting and compliancereporting and paymentreporting compliancereporting confidentialityreporting deadlinesreporting extensionsreporting obligationsreporting periodsreporting requirementsreporting-related extensionreporting/estimationreportsreports and paymentsrepresentation restrictionsrequisitionres judicataresaleresale certificateresale certificatesrescissionresearch and developmentresearch and development creditresearch and experimental expendituresresearch contributionsresearch creditresearch definitionresearch fundingresearch grantsresearch program supportreserve accountsreserve fundsresidence determinationresidencyresidency definitionsresidency statusresident ownershipresident statusresidential dwellingresidential dwelling definitionresidential dwelling ownership definitionsresidential propertyresidential property mitigationresidential property transferresidential real propertyresidential rental propertyresidential useresidents and nonresidentsrestitution amountsrestitution collectionrestricted fund userestricted fundsrestricted property assessmentrestricted revenue userestricted-use property assessmentretail classificationretail complianceretail florist complianceretail pricingretail salesretail sales tax baseretail statusretail transactionretail transaction locationretail transactionsretailer classificationretailer definitionretailer loansretailer statusretaliatory taxesretentionretirement accountsretirement distributionsretirement income exclusionretirement payretirement paymentsretirement plansretirement savings complianceretirement savings programretroactive applicabilityreturn confidentialityreturn correctnessreturn disclosurereturn examinationreturn filingreturn filing administrationreturn filing deadlinesreturn filing penaltiesreturn informationreturn penaltiesreturn preparationreturn preparation servicesreturn reportingreturn verificationreturnable containersreturnsreturns and filingsreturns and paymentsrevenuerevenue allocationrevenue apportionmentrevenue certificationrevenue classificationrevenue collectionrevenue depositrevenue dispositionrevenue distributionrevenue districtsrevenue estimationrevenue reportingrevenue reservationrevenue transferrevenue transfersrevenue transmissionrevenue userevenue use restrictionsrevivorrevocationreward programridesharingridesharing incentivesright of redemptionrightsrights preservationrights-of-wayroad use definitionsroll adjustmentsroll correctionroll entryrollover contributionsrollover of publicly traded securities gainrollover of securities gainroyalty allocationrulemakingrules and regulationssalary settingsale and leasebacksale approvalsale bid enforcementsale conditionssale continuance noticesale costssale noticesale notice publicationsale noticessale of assisted housing developmentsale of propertysale of real propertysale of seized propertysale of state-acquired propertysale of tax certificatessale of tax-defaulted propertysale or partitionsale proceduressale proceedingssale proceedssale proceeds claimssale proceeds distributionsale proceeds handlingsale proceeds reportingsale recordssale vs leasesalessales and use taxsales and use tax administrationsales and use tax collectionsales and use tax compliancesales and use tax creditssales and use tax determinationssales and use tax exemptionsales and use tax exemptionssales and use tax noticessales and use tax overpayment refundssales and use tax permitssales and use tax recordssales and use tax redeterminationssales and use tax refundssales and use tax registrationsales and use tax reportingsales and use tax revenue allocationsales and use taxessales apportionmentsales assignmentsales definitionsales exemptionsales factorsales factor allocationsales invoicessales of tangible personal propertysales pricesales price calculationsales price definitionsales reportingsales reportssales sourcingsales suppression devicessales taxsales tax administrationsales tax collectionsales tax compliancesales tax exemptionsales tax exemption certificatesales tax exemptionssales tax interactionsales tax location rulessales tax permitssales tax returnssales thresholdsales/use taxsalvage valueschool buildingsschool district fundingschool district reimbursementschool district representationschool districtsschool fundingschool property exemptionschool transportationschool-related servicessecondary liabilitysecured claimssecured rollsecured taxsecured tax claimssecuritiessecuritysecurity applied to tax liabilitysecurity depositsecurity depositssecurity filingsecurity for feesecurity for taxsecurity interestssecurity requirementsecurity requirementssecurity/bond requirementsseismic retrofittingseized propertyseizureseizure and forfeitureseizure and saleseizure and sale of propertyseizure and sale of vehiclesseizure of propertyself-assessmentself-insured claims poolingseller permitsseller registrationseller's permitsenior citizen assistancesenior citizenssenior citizens property tax assistancesenior citizens property tax postponementseparate assessmentseparate maintenanceseparation instrumentsservice by publicationservice cost reimbursementservice deadlinesservice feesservice of determinationsservice of noticeservice of noticesservice of processservice of summonsservice supplier billingservice suppliersservice/posting requirementsettlement administrationsettlement agreementssettlement approvalsettlement approvalssettlement documentationsettlement fundssettlement of disputed fee matterssettlement of fee disputessettlement paymentssettlementsseverabilityshareholder tax liabilitysheriff or marshal servicesshipment diversionshippingshipping and transportshort period returnsshort period yearshort titleshow-cause proceduresignature authenticationsignature requirementssignaturessitus for taxationskilled workforcesmall businesssmall business hiring creditsmall business hiring tax creditsmall business reliefsmall business stocksoftwaresoftware disclosuresoil and water conservation expendituressolar energysolar energy systemssolid wastesolid waste landfillsource code safeguardssourcingspace flightspace flight propertyspecial accountspecial assessmentspecial assessment proceedsspecial assessmentsspecial deductionsspecial district revenuespecial districtsspecial election rulespecial electionsspecial exemptionsspecial fundspecial fund appropriationsspecial fund transfersspecial propertyspecial taxspecial tax approvalspecial types of propertyspecialized small business investment companiesspousal liabilityspousal liability revisionspousal reliefspousal relief from tax liabilityspousal tax liabilityspousal tax liability reliefspouse liabilitystaff review conferencesstaffingstakeholder consultationstamp purchasesstamp salesstamp usestampsstamps and meter impressionsstamps and meter machinesstandard deductionstate accountsstate agency contractingstate agency information sharingstate agency reportingstate agreementsstate assessmentstate budget appropriationstate certificationstate contractsstate controller allocationstate controller guidelinesstate economic developmentstate feesstate filingstate financestate fundstate fund administrationstate fund allocationstate fund depositstate fund depositsstate fund disbursementstate fund loansstate fund paymentsstate fund remittancestate fund transfersstate fundsstate general fundstate governancestate grantsstate income calculationstate legal representationstate of emergencystate park systemstate parksstate parks fundingstate reimbursementstate reimbursement for mandated costsstate remediesstate remittancestate remittancesstate revenue allocationstate rightsstate settlementstate tax compliancestate tax lienstate tax liensstate tax returnsstate treasurystate treasury accountingstate treasury administrationstate treasury depositstate treasury fund administrationstate treasury fund transfersstate treasury remittancestate treasury transfersstate-assessed propertystate-mandated costsstatement requestsstatewide regulationstatute of limitationsstatute terminationstatutes of limitationsstatutory amendmentstatutory citationstatutory constructionstatutory definitionsstatutory interpretationstatutory referencesstatutory repealstatutory sunsetstatutory titlestock basisstock bonus plansstock optionsstock salesstoragestorage and distribution facilitiesstorage mediastorage taxstreamlined sales taxstreet lightingstudent aidstudent financial aidstudent loanssubdivisionsubdivision mappingsubdivision mapssubdivision misclassificationsubordinationsubpoena-like attendancesubpoenassubscription televisionsubsidiariessubstandard housingsubventionssuccessor liabilitysuccessor withholdingsuit for refundsuit limitationssuits for taxessummons contentsunsetsunset clausesunset provisionsunset provisionssunset/repealsupplemental assessmentsupplemental assessment noticessupplemental assessmentssupplemental rollsupplemental roll reportingsupplemental roll taxessupplemental tax billssupplemental taxessupplemental unemployment compensation trustssupplier liabilitysupplier licensessupplier licensingsupport incomesupport servicessurchargesurcharge administrationsurcharge allocationsurcharge collectionsurcharge compromisesurcharge determinationsurcharge determinationssurcharge dispositionsurcharge exemptionssurcharge filingsurcharge filing deadlinessurcharge interestsurcharge interest reliefsurcharge lawsurcharge liabilitysurcharge litigationsurcharge paymentsurcharge paymentssurcharge proceedssurcharge proceeds dispositionsurcharge redeterminationsurcharge redeterminationssurcharge refundssurcharge registrationsurcharge reliefsurcharge remittancesurcharge reportingsurcharge returnssurchargessurety bondsurplus line brokerssurtaxsurtax dispositionsurtax fundsurveillancesurviving spousesuspended corporationssuspense accountssuspensionsuspension and forfeituresuspension and revivorsuspension of limitation periodsuspension of tax exemptiontangible personal propertytangible propertytaxtax abatementtax accountingtax adjustmentstax administrationtax advice confidentialitytax agency filingtax agency informationtax agency procedurestax agreementstax allocationtax amnestytax amnesty programtax amnesty program administrationtax appealstax applicabilitytax apportionmenttax assessmenttax assessment administrationtax assessment and collectiontax assessment appealtax assessment appealstax assessment cancellationtax assessment compliancetax assessment correctiontax assessment correctionstax assessment deadlinestax assessment hearingstax assessment information handlingtax assessment methodologytax assessment noticetax assessment noticestax assessment periodstax assessment reportingtax assessment rolltax assessment timingtax assessment validitytax assessmentstax assistancetax assistance claimstax audittax auditstax authority operationstax avoidancetax avoidance transactionstax basetax basistax bill administrationtax bill contenttax bill disclosurestax bill handlingtax bill requirementstax billingtax billstax board determinationtax board powerstax bookletstax calculationtax cancellationtax cancellation on exempt propertytax cancellationstax carryoverstax certificate collectiontax certificate redemptiontax certificate redemption fundtax certificatestax claimstax classificationtax clearancetax clearance certificatestax collectiontax collection administrationtax collection by vendortax collection coststax collection deadlinestax collection disclosuretax collection enforcementtax collection feestax collection noticetax collection noticestax collection prioritytax collection procedurestax collection staystax collection timingtax collectionstax collectortax collector applicationstax collector dutiestax collector filingstax collector information sharingtax collector noticetax collector proceduretax collector procedurestax collector publicationtax collector recordstax commencement timingtax compliancetax compromisetax computationtax constructiontax contribution fundtax contribution fund administrationtax contributionstax controversytax correctionstax credittax credit administrationtax credit allocationtax credit applicationstax credit eligibilitytax credit noticestax creditstax credits outreachtax deadlinestax debttax debt collectiontax deductionstax deedtax deed challengestax deed disputestax deed litigationtax deed property salestax deed sale proceeds distributiontax deed salestax deeded propertytax deeded property distributiontax deedstax defaulttax default procedurestax default processingtax deferraltax deficienciestax deficiencytax deficiency cancellationtax deficiency collectiontax deficiency determinationtax deficiency determinationstax deficiency disputestax definitiontax definitionstax delinquenciestax delinquencytax delinquency collectiontax delinquency deedstax delinquency disclosuretax delinquency disclosurestax delinquency noticetax delinquency noticestax delinquency prooftax delinquency redemptiontax delinquency timingtax depositstax determinationtax determination redeterminationtax determinationstax disclosuretax disclosurestax dispute determinationtax dispute forumtax dispute jurisdictiontax dispute litigationtax dispute proceduretax dispute procedurestax dispute redeterminationtax dispute remediestax dispute resolutiontax dispute settlementtax disputestax distributiontax distribution reportingtax distributionstax documentationtax domiciletax effecttax electiontax electionstax enforcementtax estimationtax evasiontax examinationtax exclusiontax exclusion claimstax exclusionstax exemptiontax exemption administrationtax exemption audittax exemption claimstax exemption conditionstax exemption disclosuretax exemption eligibilitytax exemption filingstax exemption proceduretax exemption redeterminationtax exemption terminationtax exemptionstax expendituretax extensionstax filingtax filing and paymenttax filing assistancetax filing compliancetax filing deadlinestax filing formstax filing requirementstax filing timingtax filingstax form roundingtax formstax fund accountingtax fund administrationtax fund audittax fund designationtax fundstax hearingstax identificationtax incentivestax increment allocationtax informationtax information accesstax information bulletinstax information disclosuretax information exchangetax information reportingtax information sharingtax information usetax installmentstax interesttax interest adjustmenttax interest calculationtax interest computationtax interest on deficiency determinationstax interest on judgmentstax interest relieftax investigationstax jeopardy determinationtax judgment collectiontax jurisdictiontax lawtax law enforcementtax legislation processtax leviestax levies reportingtax levytax levy adjustmentstax levy correctiontax levy distributiontax levy noticetax liabilitiestax liabilitytax liability allocationtax liability certificatestax liability compromisetax liability determinationtax liability during suspension or forfeituretax liability relieftax lientax lien cancellationtax lien collectiontax lien enforcementtax lien noticetax lien prioritytax lien recordstax lien releasetax lien satisfactiontax lien timingtax lienstax limitationtax litigationtax measurementtax modification actionstax noticetax notice and paymenttax notice and payment deadlinestax notice deadlinestax notice procedurestax notice servicetax noticestax notificationstax ordinance challengetax ordinance effective datestax ordinance validitytax overpayment claimstax overpayment refundtax overpayment refundstax overpaymentstax overpayments and underpaymentstax paymenttax payment allocationtax payment and collectiontax payment cancellationtax payment compliancetax payment correctiontax payment correctionstax payment creditstax payment deadlinestax payment enforcementtax payment extensionstax payment installmentstax payment locationtax payment methodstax payment procedurestax payment processingtax payment relieftax payment timingtax paymentstax penaltiestax penalties and interesttax penaltytax penalty abatementtax penalty administrationtax postponementtax postponement administrationtax postponement applicationtax postponement claimstax practicetax practitioner dutiestax practitioner obligationstax preparationtax preparation softwaretax preparerstax prepaymenttax proceduretax procedurestax proceedingstax proceeds dispositiontax proceeds distributiontax protesttax proteststax provisionstax ratetax rate adjustmenttax rate computationtax rate determinationtax rate electionstax rate limit electionstax rate settingtax rate terminationtax ratestax reassessmenttax reassessment noticestax receiptstax recomputationtax record disclosuretax record examinationtax record retentiontax record updatingtax recordstax records accesstax records confidentialitytax records inspectiontax records sharingtax recoverytax recovery litigationtax redemptiontax redemption creditstax redemption feestax redeterminationtax redeterminationstax reduction applicationstax refundtax refund actionstax refund administrationtax refund and overpayment procedurestax refund assistancetax refund claimstax refund interesttax refund litigationtax refund litigation deadlinestax refund or cancellationtax refund processingtax refund warrantstax refundstax refunds and cancellationstax refunds and overpaymentstax refunds and reimbursement claimstax refunds/correctionstax registrationtax regulationtax reimbursementtax reimbursement claimstax relieftax remittancetax repayment claimstax repayment processingtax repayment triggerstax reportingtax reporting and paymenttax returntax return administrationtax return and paymenttax return authenticationtax return checktax return checkoffstax return computationtax return confidentialitytax return contributionstax return deadlinestax return designtax return electiontax return electionstax return examination selectiontax return extensionstax return filingtax return filing extensionstax return formstax return informationtax return or payment deadlinestax return preparationtax return reportingtax return reviewtax return signaturestax returnstax returns and paymentstax revenue allocationtax revenue certificationtax revenue distributiontax revenue lossestax revenue offsettax revenue reportingtax reviewtax roll administrationtax roll correctionstax roll definitionstax roll disclosuretax roll preparationtax roll transmissiontax rollstax saletax sale administrationtax sale agreementstax sale challengestax sale conveyancetax sale deedstax sale noticetax sale noticestax sale proceduretax sale procedurestax sale proceedingstax sale proceedstax sale processtax sale redemptiontax sale reportingtax salestax securitytax seizure and saletax seizure challengetax service feestax settlementtax settlementstax shelter penaltiestax shelterstax softwaretax stampstax statementstax status terminationtax suittax surcharge administrationtax surcharge disputestax surcharge relieftax terminologytax territorytax timingtax transfertax transmittalstax treatmenttax underpaymentstax understatement penaltiestax valuationtax verificationtax withholdingtax withholding remittancetax-deeded propertytax-deeded property litigationtax-defaulted propertytax-defaulted property purchasetax-defaulted property recordstax-defaulted property redemptiontax-defaulted property saletax-defaulted real propertytax-exempt obligationstax-exempt organizationstax-exempt property usetax-exempt real propertytax-related fraudtax-roll correctionstax/fee collectiontaxability of utility and fuel salestaxable and exempt propertytaxable dissolution or withdrawaltaxable entity definitiontaxable income computationtaxable income exclusiontaxable mortgage poolstaxable periodstaxable propertytaxable real propertytaxable sale definitiontaxable usetaxable valuetaxable yeartaxable year of inclusiontaxable yearstaxationtaxation basetaxation of business incometaxation of cash possessiontaxes and feestaxing agency allocationtaxing agency noticestaxing agency objectionstaxpayer account eligibilitytaxpayer accountstaxpayer advocatetaxpayer appealstaxpayer appeals conferencestaxpayer auditstaxpayer claimstaxpayer communicationstaxpayer complaintstaxpayer compliancetaxpayer conferencestaxpayer confidentialitytaxpayer contacttaxpayer contact oversighttaxpayer data disclosuretaxpayer definitiontaxpayer disclosurestaxpayer dispute resolutiontaxpayer disputestaxpayer educationtaxpayer engagementtaxpayer hearingstaxpayer identificationtaxpayer informationtaxpayer information requesttaxpayer litigationtaxpayer noticetaxpayer noticestaxpayer notificationtaxpayer notificationstaxpayer participationtaxpayer performance evaluationtaxpayer petitionstaxpayer recordstaxpayer records examinationtaxpayer refundstaxpayer reimbursementtaxpayer reimbursementstaxpayer relationstaxpayer relieftaxpayer remediestaxpayer reportingtaxpayer representationtaxpayer requeststaxpayer restitutiontaxpayer reviewtaxpayer rightstaxpayer rights administrationtaxpayer rights advocatetaxpayer rights programtaxpayer rulingstaxpayer statementstaxpayer status letterstaxpayer suitstaxpayer verificationtechnology fundingtelecommunicationstelecommunications surchargetelephone communication servicestelephone servicetelephone servicestelephone surchargetelephonytemporary certificationtenant ownershiptentative minimum taxterminal definitionsterminal operationsterminal operator recordkeepingterminal operatorsterminal storagetermination provisiontermination provisionsterritorial scopetestimonythird-party chargesthird-party contactsthird-party contractingthird-party feesthird-party informationthird-party vendorsthresholdstimbertimber harvestingtimber propertytimber taxtimber tax collectiontimber valuationtimber yield taxtimber yield tax administrationtimber yield tax fund appropriationstimberlandtimberland assessmenttimberland productiontimberland valuationtimberlandstime extensiontime limittime limitstime-share assessmenttimelinesstimeshare property valuationtiming deadlinestiming of deficiency determinationstiming rulestitle insurancetitle quietingtitle transfertitlestobacco product distributiontobacco productstobacco products surtaxtobacco products taxtobacco products transporttobacco taxtobacco tax fundtobacco tax fundstrack and trace reportingtrade or businesstrade secret withholdingtrade secretstrade showstrailer coach salestrailer coachestrain operationstraining requirementstransaction and use taxtransaction classificationtransactionstransactions and use taxtransactions and use tax refundstransactions and use taxestransactions taxtranscript requeststranscriptstransfer liabilitytransfer of propertytransfer of titletransfer taxtransferee liabilitytransferstransit fundingtransition rulestransitional applicationtransitional proceduretransitional provisionstransmittalstransporttransport permittransport permitstransportationtransportation compliancetransportation coststransportation equipmenttransportation financetransportation fundingtransportation improvement feetransportation operationstransportation planningtravel expensestreasury deposittreasury remittancetrial locationtrial venuetrialstribal housing exemptiontribal land return transactionstribal propertytrusttrust administrationtrust exemptiontrust fundtrust fund administrationtrust fund use restrictionstrust fundstrust incometrust income allocationtrust investmentstrust taxationtrustee-to-trustee transferstrustsunclaimed propertyuncollected accountsunderground storage tank feeunderground storage tank fee administrationunderground storage tank maintenance feeunderground storage tank maintenance fee administrationunderground storage tanksunderpaymentunderpayment additionsunderpayment interestunderpayment penaltiesunderpayment periodunderpaymentsundertakingsunfair competitionuniform lawunitary group dividendsunitary propertyunknown defendantsunrelated business incomeunrelated business taxable incomeunrelated debt-financed incomeunsecured propertyunsecured rollunsecured roll collectionuse fuel taxuse fuel tax administrationuse fuel tax collectionuse fuel tax refundsuse in this stateuse of revenueuse of tax proceedsuse restrictionsuse taxuse tax electionuse tax exemptionuse tax exemptionsuse tax liabilityuse tax reportinguse tax returnsused floating homesused mobilehomesutility billingutility classificationutility collectionsutility complianceutility contributions to capitalutility propertyutility registrationutility regulationutility reportingutility servicesutility user taxutility user tax exemptionutility user’s taxvaluationvaluation factorsvaluation of recordsvaluation statementsvalue guidesvehicle and vessel purchasesvehicle and vessel taxationvehicle assessmentvehicle classificationvehicle conversionvehicle dealersvehicle definitionvehicle definitionsvehicle entryvehicle equipmentvehicle exemptionvehicle feesvehicle fuel systemsvehicle fuel usevehicle impoundingvehicle labelingvehicle leasingvehicle license feevehicle license fee administrationvehicle license fee allocationvehicle license fee distributionvehicle license fee exemptionsvehicle license fee refundsvehicle license fee surchargevehicle license feesvehicle licensingvehicle market value schedulevehicle modificationvehicle modification reportingvehicle operator definitionsvehicle ownership transfervehicle registrationvehicle registration feesvehicle rentalvehicle salesvehicle seizure and salevehicle taxvehicle taxation exemptionsvehicle title transfervehicle transfersvehicle valuationvehicle/equipment assessmentvehiclesvending machinesvendor collectionvendor compensationvendor licensingvendor listsvendor permitvendor reportingvenuevenue reportingvessel assessmentvessel definitionvessel feesvessel operationvessel operationsvessel registrationvessel salesvessel usevesselsveteran benefitsveterans benefitsveterans' exemptionveterans' exemption claimsveterans' exemption claims auditveterans' exemption procedureveterans' organizationsveterans’ organization exemptionveterinary medicinesvineyard replantingviolationsvoidability reliefvoidable contractsvoluntary compliancevoluntary compliance initiativevoluntary contributionsvoluntary disclosurevoluntary tax contributionvoluntary tax contribution fundvoluntary tax contribution fundsvoluntary tax contributionsvoter approvalvoter eligibilitywage statementswage withholdingwagering losseswaiverwaiverswarrant collectionwarrant enforcementwarrant for collectionwarrant for collection of taxwarrantswash saleswaste determinationwaste managementwaste management feewaste management fee administrationwaste management fee collectionwaste management fee compliancewaste management feeswater companywater conservation incentiveswater conservation rebateswater definitionwater distribution system assessmentwater's-edge electionwatercraftwatercraft definitionswatercraft leasingwater’s-edge electionsweather-related conditionsweb publicationweb reportingwebsite disclosureswebsite publicationweekly paymentsweekly reportingweekly tax paymentsweekly tax returnswelfare exemptionwholesaler licenseswholesaler licensingwildfire loss mitigationwildfire mitigationwildfire settlement paymentswildfireswildlife habitat contractwildlife habitat contractswinewine exportswine saleswine taxwine taxationwithdrawalwithheld earningswithholdingwithholding administrationwithholding noticewithholding noticeswithholding or payment administrationwithholding orderswithholding purchase pricewithholding remittancewithholding returnswithholding statementswithholding taxwithholding tax compliancewithholding/paymentswitness feeswitness testimonyworker documentationworker outreachworkforce benefitsworkforce evaluationwrit of executionwritten advicewritten determination noticewritten findingsyear of inclusionzoological facilities funding

Jurisdiction: United States — California
Structure: 7,200 provisions
Citation: RTC
Official identity: Year 1939
Dates: Enacted 1939

More statute details

Official identity: Year 1939
Dates: Enacted 1939

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

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

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.

How the instrument operates

01
Start with the recorded version

Enacted 1939. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

If a person does not pay an amount due under this part when it is due, the amount becomes a perfected and enforceable state tax lien.

Section 41124.1.

This section sets the process for settling disputed surcharge matters, including review by the Attorney General, approval rules for the director, public-record requirements for larger settlements, and a CPI-based adjustment to the settlement cap.

Section 41171.

Open-space land counts as “enforceably restricted” only if it is covered by one of the listed restrictions.

Section 422.

Covered employers must file an annual return and pay the proper fee amount by the deadline set in this section.

Section 43152.13.

The board may pay or advance fees, commissions, and expenses to the sheriff or marshal at the same rates allowed for similar writ-of-execution services, and the board—not the court—approves newspaper publication fees.

Section 43422.

Source and current-law status

Source record view

Source record from leginfo.legislature.ca.gov · Enacted 1939

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Provisions 4,201–4,400

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 200 of 7,200 provisions

Amendment 138Repeal 44Provision 13Commencement 3

§ 41124.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2.5. Priority and Lien of Surcharge [41124 - 41124.1] ( Article 2.5 added by Stats. 1982, Ch. 1589, Sec. 30. )Amendment

If a person does not pay an amount due under this part when it is due, the amount becomes a perfected and enforceable state tax lien.

Section 41124.1.Verify source

§ 41125.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Warrant for Collection [41125 - 41127] ( Article 3 added by Stats. 1976, Ch. 443. )Amendment

The department or its authorized representative may issue a collection warrant within five years after a person becomes delinquent under this part.

Section 41125.Verify source

§ 41126.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Warrant for Collection [41125 - 41127] ( Article 3 added by Stats. 1976, Ch. 443. )Amendment

The department must pay the sheriff or marshal after services under a warrant are completed, using the same fees, commissions, and expenses allowed by law for similar writ-of-execution services. The department, not the court, approves newspaper publication fees.

Section 41126.Verify source

§ 41127.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Warrant for Collection [41125 - 41127] ( Article 3 added by Stats. 1976, Ch. 443. )Amendment

The person required to pay any amount under this part must also pay the fees, commissions, and expenses.

Section 41127.Verify source

§ 41127.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Miscellaneous [41127.5 - 41127.9] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 11. )Amendment

The department is not subject to specified Corporations Code provisions unless, when applying for or receiving a permit, license, or registration number, the applicant gives the department a written partnership agreement saying all business assets are held in the partnership’s name.

Section 41127.5.Verify source

§ 41127.6.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Miscellaneous [41127.5 - 41127.9] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 11. )Amendment

The department may set up, change, or end installment payment agreements for surcharges, interest, and penalties, and must give notice and review rights if it ends one.

Section 41127.6.Verify source

§ 41127.7.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Miscellaneous [41127.5 - 41127.9] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 11. )Amendment

The department must give certain taxpayers an annual statement about their installment payment agreement balances.

Section 41127.7.Verify source

§ 41127.8.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Miscellaneous [41127.5 - 41127.9] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 11. )Amendment

A collection cost recovery fee applies to a person who does not pay amounts due under this part, if the department has mailed the required demand notice.

Section 41127.8.Verify source

§ 41127.9.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 6. Collection of Tax [41115 - 41127.9] ( Chapter 6 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Miscellaneous [41127.5 - 41127.9] ( Article 4 added by Stats. 1996, Ch. 1003, Sec. 11. )Amendment

The California Department of Tax and Fee Administration may use electronic transmission or other electronic technology to serve certain earnings withholding orders and related documents, and may also receive an employer’s return electronically.

Section 41127.9.Verify source

§ 41128.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

The department must enforce this part and may adopt rules for administering and enforcing it, but it must not make rules that alter a service supplier’s terms and conditions of service except for imposing the surcharges.

Section 41128.Verify source

§ 41129.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

Service suppliers and sellers in this state must keep records in the form required by the department.

Section 41129.Verify source

§ 4113.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )Amendment

When tax-defaulted property is redeemed, the redemptioner or someone claiming through the redemptioner may sue to quiet title.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4113. Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner 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. 48.)

Section 4113.Verify source

§ 41130.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

The department or its authorized representative may inspect and audit a service supplier’s or seller’s records and returns after proper notification, at reasonable times.

Section 41130.Verify source

§ 41131.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

The department must have full access to certain public records about telephone communication services.

Section 41131.Verify source

§ 41132.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

Tax return preparers and related service providers must not knowingly or recklessly disclose or misuse information given for preparing a return, unless the disclosure is made with consent or under compulsory legal process.

Section 41132.Verify source

§ 41133.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

The department decides which service supplier or seller accounts can be included in the managed audit program, and participation in the program is optional.

Section 41133.Verify source

§ 41133.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

A service supplier’s or seller’s account is eligible for the managed audit program only if it meets all listed criteria.

Section 41133.1.Verify source

§ 41133.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

If the department selects an account for a managed audit, the department must specify the audit details, and the service supplier or seller must review records and returns and provide the examined materials to the department.

Section 41133.2.Verify source

§ 41133.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

The department still has authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.

Section 41133.3.Verify source

§ 41133.4.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4] ( Article 1 added by Stats. 1976, Ch. 443. )Amendment

After a managed audit is completed and verified by the department, interest on unpaid liability is charged at half the usual rate, and payment must be made by the department’s deadline.

Section 41133.4.Verify source

§ 41135.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

Money due to the state under this part must be paid to the department, which then sends the revenues to the State Treasurer. The department may also adopt regulations to carry out revenue apportionment and must file an annual report on 988 surcharge revenue.

Section 41135.Verify source

§ 41136.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

The section directs how 911 and 988 surcharge revenues must be spent and limits certain incremental costs unless the Office of Emergency Services concurs.

Section 41136.Verify source

§ 41136.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Commencement

Unused account moneys must be held in trust for later spending on approved 911 emergency telephone number projects.

Section 41136.1.Verify source

§ 41137.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

The Office of Emergency Services must pay certain bills for 911-related communication services, using appropriated funds from the State Emergency Telephone Number Account.

Section 41137.Verify source

§ 41137.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

The Office of Emergency Services must pay certain local agency claims from appropriated funds.

Section 41137.1.Verify source

§ 41138.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

The Office of Emergency Services must negotiate supplier pricing and may pay emergency telephone system bills only when the listed conditions are met.

Section 41138.Verify source

§ 41139.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

The Office of Emergency Services must start paying bills in the 1977–78 fiscal year, using funds appropriated from the Emergency Telephone Number Account, for approved plans submitted by local agencies by July 1, 1976.

Section 41139.Verify source

§ 4114.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )Repeal

If the tax collector undercharges a redemption payment, the collector may recover the deficiency after giving timely notice.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4114. When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a parcel of property as to which a redemption certificate has been issued, and such error has resulted in an underpayment of the amount required to redeem such property, the amount of redemption deficiency may be collected by the tax collector, if within four years after the date of the underpayment, the tax collector sends notice of or a bill for the underpayment by registered or certified mail to the assessee of the property for the year in which the underpayment was made, at his last known address. The notice shall show: (1) That the tax collector made an unintended error in computing the amount required to redeem the property. (2) That as a result of the error, the payment made to redeem such property was insufficient to pay the amount required to redeem as specified in Section 4102. (3) In detail, the balance due. (4) A statement that if payment of the amount due is not made within 30 days following the date of this notice, the amount due will be transferred to the secured roll prepared or being prepared and will be collected like other taxes on such roll. (Repealed and added by Stats. 1978, Ch. 430.)

Section 4114.Verify source

§ 41140.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

The Office of Emergency Services must reimburse local agencies for certain approved 911-related costs, using money appropriated from the Emergency Telephone Number Account.

Section 41140.Verify source

§ 41141.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

Local agencies must submit reimbursement claims to the Office of Emergency Services, which decides payment eligibility and reduces claims above certain cost or tariff limits. No claim may be paid until the Legislature appropriates funds.

Section 41141.Verify source

§ 41142.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2. Disposition of Proceeds [41135 - 41142] ( Article 2 added by Stats. 1976, Ch. 443. )Amendment

If the Legislature does not appropriate enough money to cover certain 911-related bills and claims, service suppliers and local agencies no longer have to provide 911 emergency telephone service until enough money is appropriated.

Section 41142.Verify source

§ 41143.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2.5. Violations [41143 - 41143.8] ( Article 2.5 added by Stats. 1986, Ch. 1361, Sec. 38. )Amendment

A person who must file or furnish required reports or data to the department, or who files a false or fraudulent report, commits a misdemeanor and may be fined up to $500 for each offense.

Section 41143.Verify source

§ 41143.4.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2.5. Violations [41143 - 41143.8] ( Article 2.5 added by Stats. 1986, Ch. 1361, Sec. 38. )Amendment

A person who violates this part with intent to evade or defeat a required determination of amount due commits a felony if tax liability totals at least $25,000 in any 12-month period.

Section 41143.4.Verify source

§ 41143.8.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 2.5. Violations [41143 - 41143.8] ( Article 2.5 added by Stats. 1986, Ch. 1361, Sec. 38. )Amendment

Prosecution for a violation of this part must be started within three years after the offense, or within two years after the violation is discovered, whichever is later.

Section 41143.8.Verify source

§ 41144.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 3. Notices [41144- 41144.] ( Article 3 added by Stats. 1976, Ch. 443. )Amendment

The department or its employee may issue a certificate about notice given by mailing or personal service, and that certificate is prima facie evidence in proceedings.

Section 41144.Verify source

§ 4115.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )Provision

If a redemption deficiency is not paid within 30 days after the notice or bill is mailed, it is transferred to the secured roll; if the property was sold to a bona fide purchaser or became subject to a bona fide encumbrance first, it goes to the unsecured roll instead.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4115. If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the deficiency shall be transferred to the secured roll prepared or being prepared for the assessment year in which such notice or bill is mailed to the assessee, and shall thereafter be treated and collected like other taxes on such roll; provided, however, that if prior to the date of transfer to the secured roll, with the date of entry specified thereon, the real property on which such redemption deficiency constitutes a lien has been transferred or conveyed to a bona fide purchaser for value or becomes subject to a bona fide encumbrance for value, such redemption deficiency shall not create, impose or constitute a lien on such real property but shall be transferred to the unsecured roll in the name of the assessee at the time the original insufficient payment was made and shall thereafter be treated and collected like other taxes on said roll. The entry on the roll shall be followed with “Deficiency in Redemption of Parcel Number ____ on __________, 19 _.” The foregoing entry may be made on a document separate from the roll if reference is made on the roll to the document wherein the entry is made. The delinquent tax abstract from which the redemption deficiency is transferred may, at the option of the county, serve as the separate document. (Added by Stats. 1978, Ch. 430.)

Section 4115.Verify source

§ 41150.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Purpose [41150 - 41152] ( Article 4 added by Stats. 1976, Ch. 443. )Amendment

This section states that surcharges are needed to fund 911 emergency phone systems and the 988 Suicide and Crisis Lifeline.

Section 41150.Verify source

§ 41152.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 4. Purpose [41150 - 41152] ( Article 4 added by Stats. 1976, Ch. 443. )Amendment

The Legislature states that emergency telephone service should be available to everyone and that telephone corporations and telephone-quality communication providers should help ensure users are informed and able to use it.

Section 41152.Verify source

§ 4116.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )Provision

A redemption deficiency cannot be collected if the required notice or bill was not mailed within 4 years after the original insufficient payment, and it may be cancelled on the board of supervisors’ order with the county legal advisor’s written consent.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Redemption Generally [4101 - 4116] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4116. Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of the original insufficient payment shall not be collectible and shall, on order of the board of supervisors and with the written consent of the county legal advisor, be cancelled. (Added by Stats. 1978, Ch. 430.)

Section 4116.Verify source

§ 41160.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must administer this article, and the article’s provisions generally apply to this part unless the context indicates otherwise.

Section 41160.Verify source

§ 41161.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must create a Taxpayers’ Rights Advocate position, and that advocate must help resolve taxpayer complaints and requests to stay actions.

Section 41161.Verify source

§ 41162.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must develop and run an education and information program for newly registered taxpayers and audit/compliance staff.

Section 41162.Verify source

§ 41163.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must hold an annual hearing.

Section 41163.Verify source

§ 41164.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must prepare and publish simple, nontechnical statements explaining procedures, remedies, and the rights and obligations of the department and taxpayers.

Section 41164.Verify source

§ 41165.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

Revenue collected or assessed under this part cannot be used to evaluate individual officers or employees or to impose or suggest production quotas or goals, except for quotas or goals about accounts receivable. The department must also certify this in its annual report.

Section 41165.Verify source

§ 41166.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must develop and implement a program to evaluate employees’ or officers’ performance in relation to their contact with taxpayers.

Section 41166.Verify source

§ 41167.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must work with the Taxpayers’ Rights Advocate and other taxpayer-oriented groups to create a plan to speed up resolution of redetermination petitions and refund claims.

Section 41167.Verify source

§ 41168.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must set up appeal review conference procedures, hold conferences at a reasonable and convenient time and place, tell taxpayers about their representation rights, and may record a conference only after prior notice to the taxpayer.

Section 41168.Verify source

§ 41169.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they file a timely claim and the department finds the staff’s action was unreasonable.

Section 41169.Verify source

§ 41170.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

Department officers and employees may not knowingly investigate or surveil people for nontax-administration purposes, and violations can lead to discipline or dismissal.

Section 41170.Verify source

§ 41171.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. ) ## 41171. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to surcharge matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director for approval unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil surcharge matter in dispute involving a reduction of surcharge or penalties in settlement, the total of which reduction of surcharge and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of surcharge, or penalties, or total surcharge and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director of the department a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the surcharge payers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the surcharge payer or the national defense. (d) The director shall not participate in the settlement of surcharge matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (h) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 25. (SB 889) Effective January 1, 2024.)

Section 41171.Verify source

§ 41172.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The tax agency must release a levy or notice to withhold if sale costs would exceed the debt, and it may not sell seized property until it has first notified the taxpayer in writing of levy exemptions. The Taxpayers’ Rights Advocate may also order release or return of funds in limited situations.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. ) ## 41172. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section shall not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 6. (SB 1507) Effective January 1, 2019.)

Section 41172.Verify source

§ 41172.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

If levied property is involved, the department must return the property or sale proceeds to the taxpayer when one of the listed conditions is met.

Section 41172.5.Verify source

§ 41173.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

Exemptions from levy must be adjusted for debt-collection purposes when the California Consumer Price Index changes by more than 5% above any previous adjustment.

Section 41173.Verify source

§ 41174.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

A taxpayer may seek reimbursement from the department for certain bank and third-party check charges caused by an erroneous department action, if the claim is filed in the required form and within the stated deadline.

Section 41174.Verify source

§ 41175.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

The department must give taxpayers advance notice before filing certain liens, and must send release notices quickly if a lien was filed in error. It also has power to release or subordinate a lien under specified conditions.

Section 41175.Verify source

§ 41176.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176] ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) ## CHAPTER 7. Administration [41128 - 41176] ( Chapter 7 added by Stats. 1976, Ch. 443. ) ## ARTICLE 5. The California Taxpayers’ Bill of Rights [41160 - 41176] ( Article 5 added by Stats. 1992, Ch. 438, Sec. 10. )Amendment

A taxpayer may sue the state for damages if a department officer or employee recklessly disregards department-published procedures.

Section 41176.Verify source

§ 412.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. )Provision

The county assessor where an implement of husbandry is located must assess it as provided in this article.

Section 412.Verify source

§ 413.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. )Provision

The county assessor must determine the value of an implement of husbandry using standards and guides for full cash value.

Section 413.Verify source

§ 4131.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 1. General Provisions and Definitions [4131 - 4132] ( Article 1 added by Stats. 1968, Ch. 1293. )Repeal

This section states the chapter’s policy: to allow liens on tax-defaulted property to be satisfied and removed, and to allow redemption of certain tax-defaulted parcels separately from the whole parcel.

Section 4131.Verify source

§ 4132.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 1. General Provisions and Definitions [4131 - 4132] ( Article 1 added by Stats. 1968, Ch. 1293. )Repeal

This section defines how improvements, undivided interests, and liens are treated for this chapter.

Section 4132.Verify source

§ 414.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.3. Assessment of Implements of Husbandry [410 - 414] ( Article 1.3 added by Stats. 1970, Ch. 973. )Provision

If the county assessor asks, the owner must file a statement listing the implement’s make, model, and year of manufacture.

Section 414.Verify source

§ 4141.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [4141 - 4143] ( Article 2 added by Stats. 1968, Ch. 1293. )Repeal

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

Section 4141.Verify source

§ 4142.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [4141 - 4143] ( Article 2 added by Stats. 1968, Ch. 1293. )Repeal

When delinquent taxes are paid in installments and a lien is being satisfied and removed under this chapter, the amount credited toward the lien must be calculated in proportion to the installments already paid on the whole assessment, excluding the redemption fee.

Section 4142.Verify source

§ 4143.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [4141 - 4143] ( Article 2 added by Stats. 1968, Ch. 1293. )Repeal

The tax collector may accept partial tax payments in some delinquency cases if the board of supervisors approves.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 2. Payments [4141 - 4143] ( Article 2 added by Stats. 1968, Ch. 1293. ) ## 4143. (a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments shall be applied first to all penalties, interest, and costs, and the balance, if any, shall be applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other defaulted tax. (b) Partial payments made pursuant to this section shall not be deemed a redemption, a partial redemption, or an installment payment under this part and they shall not alter either the date upon which the property became tax defaulted or the date the property becomes subject to a power of sale. (c) These partial payments shall not be construed as altering the amount of defaulted taxes for purposes of publications. (d) An election may be made by the taxpayer to pay the delinquent taxes in installments under Chapter 3 (commencing with Section 4186) and, if so, the installment payment shall be based upon the balance of the redemption amount determined pursuant to this section. (e) When the taxpayer requests a partial payment, or when the tax collector receives such a payment, the tax collector shall inform the taxpayer of the provisions of subdivision (b) by return mail. (f) (1) Upon authorization by ordinance by the board of supervisors, the tax collector may charge a fee to recover the reasonable costs of instituting and maintaining a partial payment arrangement under the provisions of this chapter. The fee is a charge described in paragraph (2) of subdivision (e) of Section 1 of Article XIII C of the California Constitution and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code. (2) The maximum fees that the tax collector may charge under the authorization of this section shall be established in the initial authorizing ordinance and limited to cost recovery only, pursuant to Section 54985 of the Government Code. Those fees, and any subsequent changes to those fees, shall be implemented consistent with Section 54985 of the Government Code, and after at least one public meeting, at which oral and written presentations may be made, as part of a regularly scheduled meeting held by the Board of Supervisors pursuant to Section 54986 of the Government Code. (3) The ordinance authorizing the tax collector to charge a fee described in paragraph (1) shall require the fee to be paid prior to the application of any partial payments to penalties, interest, costs, and taxes due as specified in subdivision (a). (Amended by Stats. 2016, Ch. 266, Sec. 1. (AB 2291) Effective January 1, 2017.)

Section 4143.Verify source

§ 4151.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

A person with an affidavit of interest may ask the tax collector to separately value a parcel for redemption, and the tax collector may do so in some cases and may charge an application fee if authorized by the board of supervisors.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. ) ## 4151. Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the provisions of this chapter. The tax collector may file an application to have any parcel separately valued when such application is based on the fact that the parcel sought to be separately valued is separately assessed on the current roll. The application shall set forth the fact that a duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court describes the parcel sought to be separately valued. The application may request that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests on the whole assessment for each of the years for which it was delinquent be allowed to remain as a lien on the parcel sought to be separately valued. If any lien not determined by the application of a tax rate on a valuation of property has been levied or placed on the whole assessment, the application may be accompanied by the certification of the taxing agency or revenue district authorized by law to levy or place the lien, setting forth the specific amount of that portion of the lien levied or placed on the whole assessment which is to continue to be levied or placed on the parcel sought to be separately valued for each of the years for which it was delinquent. Upon authorization by ordinance by the board of supervisors, the tax collector may charge an application fee for the actual cost incurred for the processing of an application for the separate valuation of any parcel for redemption under the provisions of this chapter. The fee shall be governed by the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code. (Amended by Stats. 1985, Ch. 1367, Sec. 2.)

Section 4151.Verify source

§ 4153.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

The county assessor must assign separate valuations for a delinquent parcel and the remaining parcel, and may also list certain tax-related values if specific lien and sufficiency conditions are met.

Section 4153.Verify source

§ 4154.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

If the assessor lists certain property values next to the parcel value, the defaulted taxes are calculated as the sum of two specified amounts.

Section 4154.Verify source

§ 4155.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

If the assessor has not separately listed certain property values, the sold taxes on the parcel are calculated by adding three specified amounts.

Section 4155.Verify source

§ 4156.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

The redemption amount for a parcel equals several listed charges added together.

Section 4156.Verify source

§ 4157.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

To redeem the remaining parcel, add together the listed tax, penalty, cost, redemption-penalty, and redemption-fee amounts.

Section 4157.Verify source

§ 4158.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

When delinquent taxes are paid in installments and a parcel is separately redeemed, the credited amount must be calculated using the ratio stated in the section.

Section 4158.Verify source

§ 4159.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Redemption of Part of Assessment [4131 - 4159] ( Chapter 2 repealed and added by Stats. 1968, Ch. 1293. ) ## ARTICLE 3. Applications and Computations [4151 - 4159] ( Article 3 added by Stats. 1968, Ch. 1293. )Repeal

In all other respects, redemption must be made in the ordinary manner.

Section 4159.Verify source

§ 4186.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [4186 - 4187] ( Article 1 enacted by Stats. 1939, Ch. 154. )Amendment

This section defines “taxes” for this chapter and excludes two categories of bond-related special assessments and special taxes.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [4186 - 4187] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4186. As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following: (a) Special assessments pledged to the payment of debt service on bonds issued pursuant to the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) for which the local agency has covenanted to foreclose on behalf of the bondholder pursuant to Section 8830 of the Streets and Highways Code. (b) Special taxes pledged to the payment of debt service on bonds issued pursuant to 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) for which the local agency has covenanted to foreclose on behalf of the bondholder pursuant to subdivision (b) of Section 53356.1 of the Government Code. (Amended by Stats. 1997, Ch. 946, Sec. 11. Effective January 1, 1998.)

Section 4186.Verify source

§ 4187.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [4186 - 4187] ( Article 1 enacted by Stats. 1939, Ch. 154. )Offence

This section defines “back taxes” as the payments required under laws that allow delinquent taxes to be paid in installments, excluding current taxes and their penalties and costs.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [4186 - 4187] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4187. As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on the property and the penalties and costs on the current taxes. (Enacted by Stats. 1939, Ch. 154.)

Section 4187.Verify source

§ 421.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

This section defines terms used in the article on open-space land valuation, including agricultural preserve, contract, agreement, scenic restriction, open-space easement, wildlife habitat contract, open-space land, typical rotation period, wildlife, and endangered species.

Section 421.Verify source

§ 421.5.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

This section defines two terms for this article: “agricultural conservation easement” uses the meaning from Public Resources Code section 10211, and “open-space land” includes land subject to such an easement.

Section 421.5.Verify source

§ 42100.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This section names the Local Prepaid Mobile Telephony Services Collection Act and states the Legislature’s findings and intent about uniform statewide collection of local charges on prepaid mobile telephony services.

Section 42100.Verify source

§ 42101.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This section defines key terms used in Part 21.1, including “Department,” “direct seller,” “prepaid consumer,” and “prepaid mobile telephony services.”

Section 42101.Verify source

§ 42101.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Commencement

This section says when and how local charges on prepaid mobile telephony services must be collected, reported, and remitted, and it lets some sellers keep 2% of amounts collected.

Section 42101.5.Verify source

§ 42101.6.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

The department must post local charge rates each year, and sellers must remit collected local charges, with a special 2% retention rule for non-direct sellers and separate remittance rules for direct sellers.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. ) ## 42101.6. (a) (1) The department shall post, for each local jurisdiction, the rate or rates of the local charges, as calculated pursuant to Sections 42102 and 42102.5, that each local jurisdiction has adopted, not later than December 1 of each year, on its internet website. The posted combined rate shall be the rate that applies to all retail transactions during the calendar year beginning April 1 following the posting. (2) The department shall also separately post on its internet website the individual rates for each of the individual local charges reported pursuant to Section 42101.5. (3) Notwithstanding paragraph (1), if a local agency notifies the department pursuant to subdivision (d) of Section 42101.5 that the posted rate is inaccurate or it no longer imposes a local charge or local charges or that the rate of its local charge or local charges has decreased, the department shall promptly post a recalculated rate that is applicable to the jurisdiction of that local agency. The change shall become operative on the first day of the calendar quarter commencing more than 60 days from the date the local agency notifies the department of the inaccuracy or that it no longer imposes a local charge or that the rate of its local charge has decreased. Nothing in this section modifies the notice obligations of Section 799 of the Public Utilities Code. However, beginning January 1, 2016, the notification and implementation requirements of paragraphs (5) and (6) of subdivision (a) of Section 799 of the Public Utilities Code shall not apply to prepaid mobile telephony services. (4) A seller collecting the local charges pursuant to this part may rely upon the accuracy of the information posted on the department’s internet website in collecting and remitting all amounts of local charges. (b) Except for amounts retained pursuant to subdivision (c), and except as provided in subdivision (d) for a seller that is a direct seller, all amounts of local charges collected by sellers shall be remitted to the department pursuant to Sections 42103, 42103.1, and 42103.2. (c) A seller that is not a direct seller shall be permitted to deduct and retain an amount equal to 2 percent of the amounts that are collected by the seller from prepaid consumers for local charges. (d) A direct seller shall remit the local charges to the local jurisdiction or local agency imposing the local charge. Remittance of the local charges shall be separately identified from any other local taxes or other charges that are remitted to the local jurisdiction or local agency imposing the local tax or other charge. The amounts remitted to the local jurisdiction or local agency imposing the local charge pursuant to this paragraph shall be deposited into the respective local jurisdiction or local agency account. (e) A direct seller shall use the amounts posted by the department pursuant to subdivision (a) when determining what amounts to remit to each local jurisdiction or local agency. (f) The amount of the local charges shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction. (g) The local charge that is required to be collected by a seller and any amount not returned to the prepaid consumer of mobile telephony services that is not owed as part of the local charge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the local charge, constitute debts owed by the seller jointly to this state, for purposes of collection on behalf of, and payment to, the local jurisdiction and to the local jurisdiction imposing that local charge. (h) A seller that has collected any amount of local charges in excess of the amount imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the charges paid. (i) (1) Every prepaid consumer of mobile telephony services in this state is liable for any local charges until they have been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the local charges. Any local charge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed jointly to the state, for purposes of collection on behalf of, and payment to, the local jurisdiction and to the local jurisdiction imposing the local charge by the person required to collect and remit the local charge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the local charge imposed by this section. (2) A credit shall be allowed against, but shall not exceed, the local charges imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid local charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges. (j) (1) A seller is relieved from liability to collect the local charges imposed by this part that became due and payable, insofar as the base upon which the charges are imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the charges may, under rules and regulations prescribed by the department, take as a deduction on its return the amount found worthless and charged off by the seller. If any of those accounts are thereafter, in whole or in part, collected by the seller, the amount so collected shall be included in the first return filed after its collection and the charges shall be paid with the return. (2) The department may, by regulation, adopt other rules with respect to uncollected or worthless accounts it deems necessary to the fair and efficient administration of this part. (Added by Stats. 2020, Ch. 179, Sec. 4. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)

Section 42101.6.Verify source

§ 42101.7.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

A seller other than a direct seller does not have to collect local charges if its prior-year prepaid mobile telephony services sales are under $15,000; the Department of Finance must review and adjust that threshold each year.

Section 42101.7.Verify source

§ 42101.8.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This section sets rules for where a prepaid mobile telephony retail transaction is treated as occurring and when a seller may collect the applicable local charges.

Section 42101.8.Verify source

§ 42101.9.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

Rules for when local charges apply to prepaid mobile telephony sales, including bundled sales and low-value device bundles.

Section 42101.9.Verify source

§ 42102.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This section suspends local authority to set utility user tax rates for prepaid mobile telephony service and replaces local ordinance rates with the Legislature’s tiered rates on and after January 1, 2016.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. ) ## 42102. (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city, county, or city and county, to impose a utility user tax on the consumption of prepaid mobile telephony service in the city, county, or city and county at the rate as specified in an ordinance authorized pursuant to Section 7284.2 or any other law is suspended, and the utility user tax rate to be applied instead during the period under any ordinance as so adopted is the applicable of the following: (1) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of less than 1.5 percent, the rate shall be 0 percent. (2) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 1.5 percent or more but less than 2.5 percent, the rate shall be 1.5 percent. (3) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 2.5 percent or more but less than 3.5 percent, the rate shall be 2.5 percent. (4) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 3.5 percent or more but less than 4.5 percent, the rate shall be 3.5 percent. (5) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 4.5 percent or more but less than 5.5 percent, the rate shall be 4.5 percent. (6) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 5.5 percent or more but less than 6.5 percent, the rate shall be 5.5 percent. (7) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 6.5 percent or more but less than 7.5 percent, the rate shall be 6.5 percent. (8) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 7.5 percent or more but less than 9 percent, the rate shall be 7.5 percent. (9) In the case of a city, county, or city and county that has adopted an ordinance to impose a utility user tax on the consumption of prepaid communication services in the city, county, or city and county at the rate of 9 percent or more, the rate shall be 9 percent. (b) Subdivision (a) is a self-executing provision that operates without regard to any decision or act on the part of any city, county, or city and county. A change in a utility user tax rate resulting from either the suspension of, or the termination of the suspension of, a utility user rate adopted by a city, county, or city and county set forth in subdivision (a) is not subject to voter approval under either statute or Article XIII C of the California Constitution. (c) Notwithstanding subdivision (a), a city, county, or city and county may levy, increase, or extend a utility user tax at any rate on the consumption of communication services, including a utility user tax on the consumption of prepaid mobile telephony service, except that during the period on and after January 1, 2016, any utility user tax rate on prepaid mobile telephony service under any ordinance as so adopted shall be the applicable rate specified in subdivision (a). (d) On and after January 1, 2016, this part shall be all of the following: (1) The exclusive method for both of the following: (A) Collecting the local utility user taxes, local 911 charges, and any other local charges imposed on consumers using prepaid mobile telephony services. (B) Defining the scope of the tax or charge with respect to prepaid mobile telephony services. (2) For the taxation of prepaid mobile telephony services only, the complete substitute for the utility user tax rate set out in the local ordinance with the applicable tiered rate as established by the Legislature. (3) This part shall not preempt, limit, or affect the general authority of local jurisdictions to impose a utility user tax, local 911 charge, or any other local charges. (Added by Stats. 2014, Ch. 885, Sec. 9. (AB 1717) Effective September 30, 2014. Repealed as of January 1, 2031, pursuant to Section 42111.)

Section 42102.Verify source

§ 42102.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

Local governments’ authority to set certain prepaid mobile telephony service charges is suspended, and the statute substitutes specific rates instead.

Section 42102.5.Verify source

§ 42103.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

The department must collect and administer local charges, register sellers, transmit funds to local jurisdictions, and issue quarterly statements; it may also adopt emergency regulations and use third parties for specified tasks.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. ) ## 42103. (a) (1) The department shall perform all functions incident to the collection of the local charges of a local jurisdiction or local agency and shall collect and administer the local charges pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)) in the manner prescribed by this part, subject to the limitations set forth in Section 42105. For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the local charges imposed by this part, and references to “feepayer” shall include a person required to pay the local charges imposed by this part, which includes the sellers, who shall be required to register with the department. (2) Notwithstanding Article 1.1 (commencing with Section 55050) of Chapter 3 of Part 30, any person required, or that elects, to remit amounts due under Part 1 (commencing with Section 6001) by electronic funds transfer pursuant to Article 1.2 (commencing with Section 6479.3) of Chapter 5 of Part 1 shall remit the local charges due under this section by electronic funds transfer. (b) All local charges collected by the department shall be deposited in the Local Charges for Prepaid Mobile Telephony Services Fund, which is hereby created in the State Treasury, and shall be held in trust for the local taxing jurisdiction, and shall not be used for any other purpose. Local charges shall consist of all taxes, charges, interest, penalties, and other amounts collected and paid to the department, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the local charges. The department shall transmit the funds to the local jurisdictions periodically as promptly as feasible. The transmittals required under this section shall be made at least once in each calendar quarter. The department shall furnish a quarterly statement indicating the amounts paid and withheld for expenses of the department incurred for the administration and collection of local charges. (c) (1) The department shall prescribe and adopt rules and regulations as may be necessary or desirable for the administration and collection of local charges and the distribution of the local charges collected. (2) The department may prescribe, adopt, and enforce any emergency regulations as necessary to implement this part. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. (d) The department shall establish procedures to be used by a seller, including a direct seller, to document that a sale is not a retail transaction. (e) The department’s audit duties under this part shall be limited to verification that the seller complied with this part. (f) Subject to the confidentiality requirements of Sections 7284.6, 7284.7, and 19542, the department shall make available to a requesting local jurisdiction or local agency any information that is reasonably available to the department regarding the proper collection and remittance of a local charge of the local jurisdiction or local agency by a seller, including a direct seller. (g) The department may contract with a third party for purposes of this part, solely in connection with the following department duties: (1) To allocate and transmit collected local charges in the Local Charges for Prepaid Mobile Telephony Services Fund pursuant to subdivision (b) to the appropriate local jurisdictions. (2) To audit proper collection and remittance of the local charge pursuant to this part. (3) To respond to requests from sellers, consumers, boards, and others regarding issues pertaining to local charges that are within the scope of the department’s duties. (h) For purposes of this part, any third-party contract under subdivision (g) shall be subject to the following limitations: (1) Any third party shall, to the same extent as the department, be subject to subdivision (b) of Section 55381, relating to unlawful disclosures. (2) A third-party contract shall not provide, in whole or in part, in any manner a contingent fee arrangement as payment for services rendered. For purposes of this section, “contingent fee” includes, but is not limited to, a fee that is based on a percentage of the tax liability reported on a return, a fee that is based on a percentage of the taxes owed, or a fee that depends on the specific tax result attained. (i) Except for those procedures established pursuant to subdivision (d) and the sharing of information pursuant to subdivision (f), this section does not apply to direct sellers. (Amended by Stats. 2020, Ch. 179, Sec. 8. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)

Section 42103.Verify source

§ 42103.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

The department must set remittance schedules and payment methods for local charges, using existing Sales and Use Tax Law methods. Local charges must be paid quarterly, returns must be filed electronically each quarter, and returns must be authenticated as the department prescribes.

Section 42103.1.Verify source

§ 42103.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

Most sellers must register with the department, unless they are not required to collect the local charges under Section 42101.7.

Section 42103.2.Verify source

§ 42104.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

The Director of Finance may approve a short-term loan from the General Fund to the Local Charges for Prepaid Mobile Telephony Services Fund, and the loan must be repaid under the stated timing rules.

Section 42104.Verify source

§ 42105.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This section makes the local jurisdiction or agency responsible for defending, interpreting, refund-processing, certifying, indemnifying, reallocating, and enforcing its local prepaid mobile telephony services charge rules.

Section 42105.Verify source

§ 42106.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

The department must send an offset portion back to a city, county, or city and county when requested, unless doing so would delay or reduce payments to the taxpayer or other local governments.

Section 42106.Verify source

§ 42107.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

A local jurisdiction or local agency must pay the department its pro rata share of collection and administration costs.

Section 42107.Verify source

§ 42109.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

The department must prepare an annual report showing reimbursed and unreimbursed costs for administering collection of local charges under this part.

Section 42109.Verify source

§ 42110.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This section restricts who may access and keep certain local charge record information, and limits how that information may be used.

Section 42110.Verify source

§ 42111.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. )Repeal

This part expires on January 1, 2031, unless a later-enacted statute changes that date first.

Section 42111.Verify source

§ 4216.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

This section defines “redemption amount” and “balance of the redemption amount” for installment redemption of tax-defaulted property.

Section 4216.Verify source

§ 4217.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

This section lets a person choose to pay delinquent property taxes in installments, sets a filing deadline before the tax collector can sell the property, allows a processing fee, and gives a special nondefault period for certain Chiquita Canyon Landfill-area properties.

Section 4217.Verify source

§ 4218.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

While payments are being made under this article, the property cannot be put under a power of sale and the right of redemption cannot be terminated.

Section 4218.Verify source

§ 4219.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

A delinquent-tax installment election is made by paying at least 20% of the redemption amount, and current-year taxes with penalties must be paid by the relevant delinquency date, subject to a later-election exception.

Section 4219.Verify source

§ 422.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

Open-space land counts as “enforceably restricted” only if it is covered by one of the listed restrictions.

Section 422.Verify source

§ 422.5.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Provision

For this article, open-space land counts as “enforceably restricted” if it is subject to an agricultural conservation easement.

Section 422.5.Verify source

§ 422.7.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Provision

This section sets how certain open-space land is defined and valued for property tax assessment, and requires the State Board of Equalization to publish and share the per-acre rate on a schedule.

Section 422.7.Verify source

§ 4220.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

A redemptioner must pay current taxes and penalties each succeeding fiscal year before the last installment becomes delinquent.

Section 4220.Verify source

§ 4221.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

A redemptioner using the installment plan must make yearly payments before the delinquency date of the last current-tax installment, with the amount based on the redemption amount and prior payments.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. ) ## 4221. In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the following: (a) That amount which is computed to be not less than the difference between the amounts previously paid under the provisions of this article, excepting amounts paid as interest, and (1) 40 percent of the redemption amount when the payment is made during or prior to the first fiscal year following the year in which election was made to pay delinquent taxes in installments. (2) 60 percent of the redemption amount when the payment is made during or prior to the second fiscal year following the year in which election was made to pay delinquent taxes in installments. (3) 80 percent of the redemption amount when the payment is made during or prior to the third fiscal year following the year in which election was made to pay delinquent taxes in installments. (4) 100 percent of the redemption amount when the payment is made during or prior to the fourth fiscal year following the year in which election was made to pay delinquent taxes in installments. (b) On parcels tax defaulted prior to June 15, 1974, interest shall be computed at the rate of 1/2 percent per month accruing on the first day of each month following the preceding payment, on the balance of the redemption amount. (c) On parcels tax defaulted on and after June 15, 1974, interest shall be computed at the rate of 1 percent per month accruing on the first day of each month following the preceding payment, on the balance of the redemption amount. (d) On parcels tax defaulted on and after June 15, 1982, interest shall be computed at the rate of 11/2 percent per month accruing on the first day of each month following the preceding payment, on the balance of the redemption amount. Payments made under this section shall be computed and paid in the same manner as a redemption, and the receipts for those payments shall show that the payments are for the use of the real estate under this plan for payment of delinquent taxes in installments. (Amended by Stats. 1985, Ch. 316, Sec. 56.)

Section 4221.Verify source

§ 4222.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

If installment tax payments are late, the property may become subject to a power of sale. In some cases, the tax collector may reinstate the account if the assessee shows the missed payment was not their fault and pays the required amount in time.

Section 4222.Verify source

§ 4222.5.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

A county tax collector in an eligible disaster county may defer installment-plan payments for one year if the listed conditions are met.

Section 4222.5.Verify source

§ 4223.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

Payments made under this article are not treated as a redemption or a partial redemption.

Section 4223.Verify source

§ 4225.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

A redemption certificate must show the amounts, prior payments and credits, and the remaining amount needed to complete redemption under this article.

Section 4225.Verify source

§ 4226.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Permanent Installment Plan [4216 - 4226] ( Article 2 repealed and added by Stats. 1939, Ch. 1076. )Repeal

Redemption must be made in the usual manner, except where this article provides otherwise.

Section 4226.Verify source

§ 423.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

For certain enforceably restricted open-space land, the county assessor must ignore sales data and use the capitalization of income method; the county may charge a limited fee for a parcel-by-parcel base-year value comparison.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. ) ## 423. Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of timber for commercial purposes, the county assessor shall not consider sales data on lands, whether or not enforceably restricted, but shall value these lands by the capitalization of income method in the following manner: (a) The annual income to be capitalized shall be determined as follows: (1) Where sufficient rental information is available the income shall be the fair rent which can be imputed to the land being valued based upon rent actually received for the land by the owner and upon typical rentals received in the area for similar land in similar use, where the owner pays the property tax. Any cash rent or its equivalent considered in determining the fair rent of the land shall be the amount for which comparable lands have been rented, determined by average rents paid to owners as evidenced by typical land leases in the area, giving recognition to the terms and conditions of the leases and the uses permitted within the leases and within the enforceable restrictions imposed. (2) Where sufficient rental information is not available, the income shall be that which the land being valued reasonably can be expected to yield under prudent management and subject to applicable provisions under which the land is enforceably restricted. There shall be a rebuttable presumption that “prudent management” does not include use of the land for a recreational use, as defined in subdivision (n) of Section 51201 of the Government Code, unless the land is actually devoted to that use. (3) Notwithstanding any other provision herein, if the parties to an instrument which enforceably restricts the land stipulate therein an amount which constitutes the minimum annual income per acre to be capitalized, then the income to be capitalized shall not be less than the amount so stipulated. For the purposes of this section, income shall be determined in accordance with rules and regulations issued by the board and with this section and shall be the difference between revenue and expenditures. Revenue shall be the amount of money or money’s worth, including any cash rent or its equivalent, which the land can be expected to yield to an owner-operator annually on the average from any use of the land permitted under the terms by which the land is enforceably restricted, including, but not limited to, that from the production of salt and from typical crops grown in the area during a typical rotation period, as evidenced by historic cropping patterns and agricultural commodities grown. When the land is planted to fruit-bearing or nut-bearing trees, vines, bushes, or perennial plants, the revenue shall not be less than the land would be expected to yield to an owner-operator from other typical crops grown in the area during a typical rotation period, as evidenced by historic cropping patterns and agricultural commodities grown. Proceeds from the sale of the land being valued shall not be included in the revenue from the land. Expenditures shall be any outlay or average annual allocation of money or money’s worth that has been charged against the revenue received during the period used in computing that revenue. Those expenditures to be charged against revenue shall be only those that are ordinary and necessary in the production and maintenance of the revenue for that period. Expenditures shall not include depletion charges, debt retirement, interest on funds invested in the land, interest on funds invested in trees and vines valued as land as provided by Section 429, property taxes, corporation income taxes, or corporation franchise taxes based on income. When the income used is from operating the land being valued or from operating comparable land, amounts shall be excluded from the income to provide a fair return on capital investment in operating assets other than the land, to amortize depreciable property, and to fairly compensate the owner-operator for his operating and managing services. (b) The capitalization rate to be used in valuing land pursuant to this article shall not be derived from sales data and shall be the sum of the following components: (1) An interest component, to be determined by the board and announced no later than October 1 of the year preceding the assessment year, which is the arithmetic mean, rounded to the nearest 1/4 percent, of the yield rate for long-term United States government bonds, as most recently published by the Federal Reserve Board as of September 1, and the corresponding yield rates for those bonds, as most recently published by the Federal Reserve Board as of each September 1 immediately prior to each of the four immediately preceding assessment years. (2) A risk component that shall be a percentage determined on the basis of the location and characteristics of the land, the crops to be grown thereon and the provisions of any lease or rental agreement to which the land is subject. (3) A component for property taxes that shall be a percentage equal to the estimated total tax rate applicable to the land for the assessment year times the assessment ratio. The estimated total tax rate shall be the cumulative rates used to compute the state’s reimbursement of local governments for revenues lost on account of homeowners’ property tax exemptions in the tax rate area in which the enforceably restricted land is situated. (4) A component for amortization of any investment in perennials over their estimated economic life when the total income from land and perennials other than timber exceeds the yield from other typical crops grown in the area. (c) The value of the land shall be the quotient for the income determined as provided in subdivision (a) divided by the capitalization rate determined as provided in subdivision (b). (d) Unless a party to an instrument which creates an enforceable restriction expressly prohibits such a valuation, the valuation resulting from the capitalization of income method described in this section shall not exceed the lesser of either the valuation that would have resulted by calculation under Section 110, or the valuation that would have resulted by calculation under Section 110.1, as though the property was not subject to an enforceable restriction in the base year. In determining the 1975 base year value under Article XIII A of the California Constitution for any parcel for comparison, the county may charge a contractholder a fee limited to the reasonable costs of the determination not to exceed twenty dollars ($20) per parcel. (e) If the parties to an instrument that creates an enforceable restriction expressly so provide therein, the assessor shall assess those improvements that contribute to the income of land in the manner provided herein. As used in this subdivision “improvements which contribute to the income of the land” shall include, but are not limited to, wells, pumps, pipelines, fences, and structures which are necessary or convenient to the use of the land within the enforceable restrictions imposed. (Amended by Stats. 2003, Ch. 471, Sec. 13. Effective January 1, 2004.)

Section 423.Verify source

§ 423.3.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

Cities and counties may allow certain restricted land to be assessed under listed valuation rules, and property owners must show their land qualifies if asked.

Section 423.3.Verify source

§ 423.4.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

Land covered by a farmland security zone contract must be assessed at 65% of value, using the lower of the Section 423 or Section 110.1 value.

Section 423.4.Verify source

§ 423.5.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

For qualifying timberland, the county assessor must value the land using expected income under prudent management, not sales data.

Section 423.5.Verify source

§ 423.7.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

This section sets how assessors must value certain open-space land under wildlife habitat contracts, limits which sales can be used, requires owners to report sales within 30 days, and imposes a 6% penalty in some cancellation cases.

Section 423.7.Verify source

§ 423.8.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

Some restricted open-space land must be enrolled in a wildlife habitat contract when the owner or landowner requests it, and government bodies may not use this section to restrict lawful property use without the owner’s consent.

Section 423.8.Verify source

§ 423.9.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

Timberland-production land that is not under an open-space contract must be valued under Section 435.

Section 423.9.Verify source

§ 424.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Provision

Parties to existing agreements and scenic easement deeds may modify them to meet Section 422.

Section 424.Verify source

§ 426.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

If a notice of nonrenewal has been served and the contract has not been rescinded, county assessors must value the land under this section. In the listed cases, the board or assessor must also carry out the annual valuation steps until the restriction ends.

Section 426.Verify source

§ 427.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Provision

When valuing open-space land for assessment, the board or assessor may consider mines, minerals, quarries, oil, gas, and other hydrocarbon substances on the land.

Section 427.Verify source

§ 428.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

This section says the article does not apply to residences on the land being valued, including certain agricultural laborer housing facilities, or to a reasonable-sized site area for such a residence.

Section 428.Verify source

§ 429.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

For assessed land under this article, fruit-bearing or nut-bearing trees and vines that are not tax-exempt must be valued as part of the land.

Section 429.Verify source

§ 430.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Provision

Open-space land that is enforceably restricted and used for agriculture is presumed to have its present use as its highest and best agricultural use, subject to rebuttal.

Section 430.Verify source

§ 430.5.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421 - 430.5] ( Article 1.5 added by Stats. 1967, Ch. 1711. )Amendment

Land may not be valued under this article unless a qualifying restriction is signed, accepted, and recorded by the lien date.

Section 430.5.Verify source

§ 43001.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section says the part is called the Hazardous Substances Tax Law and may be cited by that name.

Section 43001.Verify source

§ 43002.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The collection and administration of these hazardous-substances fees and taxes is governed by definitions in the referenced Health and Safety Code provisions, unless this part expressly overrides them.

Section 43002.Verify source

§ 43002.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Repeal

A nonhazardous-waste determination is effective only for wastes generated and handled starting in the month the Department of Toxic Substances Control receives a completed application.

Section 43002.3.Verify source

§ 43003.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The chapter’s definitions control how this part is interpreted, unless the context requires otherwise.

Section 43003.Verify source

§ 43004.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section says substantially similar existing provisions should be treated as restatements and continuations, not as new enactments.

Section 43004.Verify source

§ 43005.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Commencement

This section says earlier-started proceedings and accrued rights are not affected, but procedures should conform to this part as far as possible.

Section 43005.Verify source

§ 43006.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section defines “Person” broadly to include many kinds of individuals, business entities, and public bodies.

Section 43006.Verify source

§ 43007.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

“Board” means the California Department of Tax and Fee Administration.

Section 43007.Verify source

§ 43008.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Fees administered and collected by the board under this part count as a tax for this part.

Section 43008.Verify source

§ 43008.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

A surcharge collected by the board under this part is treated as a tax for purposes of this part.

Section 43008.1.Verify source

§ 43009.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

“In this state” means the area within California’s exterior limits, including territory owned by or ceded to the United States within those limits.

Section 43009.Verify source

§ 43010.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section defines “Department” as the Department of Toxic Substances Control.

Section 43010.Verify source

§ 43010.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

For fees under Sections 43056 and 43057, “department” means the State Department of Health Services, despite Section 43010.

Section 43010.1.Verify source

§ 43011.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section defines “Director” as the Director of Toxic Substances Control.

Section 43011.Verify source

§ 43011.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

For the fees in Sections 43056 and 43057, “director” means the State Director of Health Services, despite Section 43011.

Section 43011.1.Verify source

§ 43012.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section defines “taxpayer” for this part as a person liable to pay a fee or tax administered under this part.

Section 43012.Verify source

§ 43013.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 1. General Provisions and Definitions [43001 - 43013] ( Chapter 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

For this part, “feepayer” means the same as “taxpayer” as defined elsewhere in the code.

Section 43013.Verify source

§ 43053.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 2. The Hazardous Substances Tax [43053 - 43102] ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Imposition of Tax [43053 - 43057] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The California Department of Tax and Fee Administration must administer and collect certain Health and Safety Code fees under this part.

Section 43053.Verify source

§ 43054.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 2. The Hazardous Substances Tax [43053 - 43102] ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Imposition of Tax [43053 - 43057] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The California Department of Tax and Fee Administration must administer and collect the fees imposed under Health and Safety Code Section 25205.6, following this part.

Section 43054.Verify source

§ 43056.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 2. The Hazardous Substances Tax [43053 - 43102] ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Imposition of Tax [43053 - 43057] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board must administer and collect the fee imposed under Health and Safety Code Section 105190, following this part.

Section 43056.Verify source

§ 43057.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 2. The Hazardous Substances Tax [43053 - 43102] ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Imposition of Tax [43053 - 43057] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board must administer and collect the fee imposed under Health and Safety Code Section 105310, following this part.

Section 43057.Verify source

§ 431.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Amendment

This section defines “timber,” “timberland,” and “Timber Advisory Committee” for this article.

Section 431.Verify source

§ 43101.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 2. The Hazardous Substances Tax [43053 - 43102] ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Registration and Security [43101 - 43102] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Covered persons must register with the California Department of Tax and Fee Administration using its forms.

Section 43101.Verify source

§ 43102.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 2. The Hazardous Substances Tax [43053 - 43102] ( Chapter 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Registration and Security [43101 - 43102] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board may require a covered person to post reasonable security, may sell that security to recover taxes or related amounts, must give notice before sale, and must return any surplus after sale.

Section 43102.Verify source

§ 43152.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The California Department of Tax and Fee Administration must send each feepayer an annual consolidated statement of specified fees, and required returns or documents must be submitted with that statement.

Section 43152.Verify source

§ 43152.13.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Covered employers must file an annual return and pay the proper fee amount by the deadline set in this section.

Section 43152.13.Verify source

§ 43152.14.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The fee is due and payable on or before April 1 each year for the previous calendar year.

Section 43152.14.Verify source

§ 43152.6.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Operators subject to the hazardous substances facility fee must file a fiscal year return and pay the proper amount, and some fees are due in specified installments or within 30 days of assessment.

Section 43152.6.Verify source

§ 43152.7.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Generators subject to the fee must file a fiscal year return and pay the fee in the required installments, and returns must be filed electronically in the form required by the California Department of Tax and Fee Administration.

Section 43152.7.Verify source

§ 43152.8.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The department must notify the California Department of Tax and Fee Administration when specified hazardous waste permit or interim status events occur.

Section 43152.8.Verify source

§ 43152.9.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Covered businesses must file an annual return and pay the fee by the stated deadline.

Section 43152.9.Verify source

§ 43154.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board may extend certain return, report, or tax-payment deadlines, and a person who gets an extension must still pay interest on the tax.

Section 43154.Verify source

§ 43154.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

If a state of emergency is proclaimed, the California Department of Tax and Fee Administration may extend certain filing and tax-payment deadlines for up to three months for affected persons in the emergency area.

Section 43154.5.Verify source

§ 43155.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Late payment or late filing can trigger a 10% penalty, with interest on unpaid amounts; the section also caps penalties at 10% and excludes certain fee-related returns or payments due on or after November 30, 2024.

Section 43155.Verify source

§ 43155.01.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Late payment or late filing of the generation and handling fee can trigger penalties and interest, with the penalty amount increasing as the delinquency gets longer.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43155.01. (a) (1) A person who fails to pay any generation and handling fee or installment required pursuant to Section 43152.7, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty, plus interest at the modified adjusted rate per month, or fraction of a month, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment, as follows: (A) For a delinquency period of 30 days or fewer from the date the installment or fee became due and payable, the penalty shall be 10 percent of the amount of the delinquent fee or installment not timely remitted. (B) For a delinquency period of at least 31 days, but not more than 60 days, from the date the installment or fee became due and payable, the penalty shall be 25 percent of the amount of the delinquent fee or installment not timely remitted. (C) For a delinquency period of at least 61 days, but not more than 90 days, from the date the installment or fee became due and payable, the penalty shall be 50 percent of the amount of the delinquent fee or installment not timely remitted. (D) For a delinquency period of 91 days or more from the date the installment or fee became due and payable, the penalty shall be 100 percent of the amount of the delinquent fee or installment not timely remitted. (2) The penalty imposed by this subdivision shall apply to every delinquent fee or installment. (b) A person who fails to file a generation and handling fee return required pursuant to Section 43152.7 shall pay a penalty based upon the length of the delinquency, as follows: (1) For a delinquency period of 30 days or fewer from the date the return became due, the penalty shall be 10 percent of the amount of the fee, exclusive of previously remitted installments. (2) For a delinquency period of at least 31 days, but not more than 60 days, from the date the return became due, the penalty shall be 25 percent of the amount of the fee, exclusive of previously remitted installments. (3) For a delinquency period of at least 61 days, but not more than 90 days, from the date the return became due, the penalty shall be 50 percent of the amount of the fee, exclusive of previously remitted installments. (4) For a delinquency period of 91 days or more from the date the return became due, the penalty shall be 100 percent of the amount of the fee, exclusive of previously remitted installments. (c) The sum of the penalties imposed pursuant to subdivisions (a) and (b) shall not exceed 100 percent of the total fee required pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code. (d) Notwithstanding any other limitation to the penalty amount imposed for any one installment, fee, or return specified in this part, the penalties imposed pursuant to this section shall be in addition to any other penalties imposed under this part. (e) This section shall only apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code. (Amended by Stats. 2026, Ch. 62, Sec. 10. (SB 166) Effective July 6, 2026.)

Section 43155.01.Verify source

§ 43155.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

If the department finds it inequitable to use the monthly rate, it must compute interest at the daily rate for certain electronic tax payments or prepayments made one business day late, when penalties were relieved and an adjustment is requested.

Section 43155.5.Verify source

§ 43157.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The tax agency may relieve a penalty if a late filing or payment was beyond the person’s control and not due to willful neglect.

Section 43157.Verify source

§ 43158.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

A person may be relieved of certain interest if the tax agency finds the late return or payment was due to disaster despite ordinary care and no willful neglect.

Section 43158.Verify source

§ 43158.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board may relieve some or all interest if a taxpayer’s missed fee payment was caused partly or wholly by an unreasonable error or delay by a board employee, and the taxpayer must file a statement under penalty of perjury to seek relief.

Section 43158.5.Verify source

§ 43159.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

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

Section 43159.Verify source

§ 43159.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board can relieve a spouse from tax liability, interest, penalties, and other amounts if specific knowledge, attribution, and fairness 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 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43159.1. (a) Under regulations prescribed by the board, except for a fee imposed pursuant to Section 105310 of the Health and Safety Code, 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 months or years subject to the provisions of this part, but shall not apply to any calendar month or year that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to 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 taxpayer with respect to the taxes administered under this part to which the understatement is attributable. If neither spouse rendered substantial services as a taxpayer, 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. 50. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)

Section 43159.1.Verify source

§ 43159.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section can relieve one spouse from liability for certain unpaid fees if the debt is attributable to the other spouse and the first spouse did not know, and had no reason to know, of the nonpayment.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43159.2. (a) Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if: (1) A fee liability due on a notice of determination or other billing document for collection of the fee under this part was unpaid and the nonpayment of the fee 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 nonpayment. (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in the fee attributable to that nonpayment, then the other spouse shall be relieved of liability for the fee (including interest, penalties, and other amounts) to the extent that the liability is attributable to that nonpayment of the fee. (b) For purposes of this section, the determination of the spouse to whom items of nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar years subject to the provisions of this part, but shall not apply to any calendar year that is more than five years from the final date on the board-issued determination or other similar billing document for collection of the fee, five years from the due date for payment on the billing, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to pay a notice of determination or similar billing document for collection of the fee, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a feepayer with respect to a fee imposed under Section 105310 of the Health and Safety Code to which the nonpayment is attributable. If neither spouse rendered substantial services as a feepayer, then the attribution of the nonpayment shall be treated as community property. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid fee 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. 51. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)

Section 43159.2.Verify source

§ 43160.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Returns and Payments [43152 - 43160] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Certain persons must file closing returns when they transfer or stop operations, and the returns are due by the last day of the next month after the quarterly period ends.

Section 43160.Verify source

§ 43170.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [43170 - 43173] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 45. )Amendment

Some taxpayers must pay amounts due by electronic funds transfer, and others may do so only with approval.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [43170 - 43173] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 45. ) ## 43170. (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the California Department of Tax and Fee Administration pursuant to methods of calculation prescribed by the California Department of Tax and Fee Administration, shall remit amounts due by an electronic funds transfer under procedures prescribed by the California Department of Tax and Fee Administration. (b) Any person whose estimated tax liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the California Department of Tax and Fee Administration. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 43151). Payment is deemed complete on the date the electronic funds transfer is initiated if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the California Department of Tax and Fee Administration. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes, exclusive of previously remitted installments, with respect to the period for which the return is required. (e) Any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted. (f) Any person who fails to pay any tax to the state or any amount of tax, installment, or prepayment required to be collected and paid to the state, except amounts of determinations made by the California Department of Tax and Fee Administration under Article 2 (commencing with Section 43201), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or 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 amount of tax required to be collected became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated tax liability averages twenty thousand dollars ($20,000) or more per month, the California Department of Tax and Fee Administration may consider tax returns filed pursuant to this part and any other information in the California Department of Tax and Fee Administration’s possession. (h) (1) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due for any one return, installment, or prepayment. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 43155. (2) Notwithstanding paragraph (1), any person remitting fees imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code by electronic funds transfer is subject to the penalties imposed by this section and the penalties imposed by Section 43155.01. (i) The California Department of Tax and Fee Administration shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2026, Ch. 62, Sec. 11. (SB 166) Effective July 6, 2026.)

Section 43170.Verify source

§ 43171.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [43170 - 43173] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 45. )Amendment

A person may be relieved of the penalty for failing to make an electronic funds transfer if the board finds the failure was due to reasonable cause, beyond the person’s control, with ordinary care and no willful neglect.

Section 43171.Verify source

§ 43172.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [43170 - 43173] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 45. )Amendment

This section defines several electronic payment terms and says who must pay certain banking costs for ACH debit, ACH credit, and Fedwire transactions.

Section 43172.Verify source

§ 43173.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [43170 - 43173] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 45. )Amendment

Documents filed electronically under this part must follow the board’s required filing and authentication method or form, and certain electronically filed signed documents are treated as signed, valid original documents.

Section 43173.Verify source

§ 432.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Provision

Any rule or regulation adopted under this article must follow the Administrative Procedure Act rulemaking procedures.

Section 432.Verify source

§ 43201.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The department may determine tax due, issue determination notices, and add interest and penalties in deficiency cases.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43201. (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or if no return or report has been filed or no payment or payments of the taxes have been made to the state by a taxpayer, the California Department of Tax and Fee Administration may compute and determine the amount to be paid, based upon any information available to it. In addition, where the California Department of Tax and Fee Administration is authorized to collect a tax for another state agency, the California Department of Tax and Fee Administration may issue a notice of determination or similar billing document for collection of the tax. One or more additional determinations may be made of the amount of tax due for one, or for more than one, period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the tax, or any portion thereof, became due and payable until the date of payment. In making a determination, the California Department of Tax and Fee Administration may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. (b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided above. (c) If any part of the deficiency for which a determination of an additional amount due is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a). (d) The California Department of Tax and Fee Administration shall give to the taxpayer written notice of its determination. The notice shall be served in one of the following manners: (1) By placing the notice in a sealed envelope, with postage paid, addressed to the taxpayer at their address as it appears in the records of the California Department of Tax and Fee Administration. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit of the notice in a 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. (2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed 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. (3) (A) By delivering the notice electronically via secure transmission when either of the following applies: (i) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (ii) The California Department of Tax and Fee Administration has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (B) Service provided pursuant to subparagraph (A) shall be deemed complete at the time the California Department of Tax and Fee Administration electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (e) This section does not apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code. (Amended by Stats. 2026, Ch. 62, Sec. 12. (SB 166) Effective July 6, 2026.)

Section 43201.Verify source

§ 43201.01.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The department may calculate a fee amount, issue notice, and charge interest and penalties when a feepayer’s return, report, or payment is missing or appears incorrect.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43201.01. (a) If the California Department of Tax and Fee Administration is dissatisfied with the return or report filed or the amount of fee paid to the state by any feepayer, or if no return or report has been filed or no payment or payments of the fees have been made to the state by a feepayer, the California Department of Tax and Fee Administration may compute and determine the amount to be paid, based upon any information available to it. In addition, where the California Department of Tax and Fee Administration is authorized to collect a fee for another state agency, the California Department of Tax and Fee Administration may issue a notice of determination or similar billing document for collection of the fee. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the California Department of Tax and Fee Administration may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. (b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a). (c) If a feepayer willfully or knowingly provides incorrect information or withholds information that results in a deficient payment or nonpayment, as determined by California Department of Tax and Fee Administration based upon a preponderance of the evidence, a penalty of 300 percent of the amount of the determination shall be added. (d) Notwithstanding any other limitation to the maximum penalty amount imposed for any one payment or return specified in this part, the penalties imposed pursuant to this section shall be in addition to any other penalties imposed under this part. (e) The California Department of Tax and Fee Administration shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners: (1) By placing the notice in a sealed envelope, with postage paid, addressed to the feepayer at their address as it appears in the records of the California Department of Tax and Fee Administration. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit of the notice in a United States post office, or a mailbox, subpost 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. (2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed 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. (3) (A) By delivering the notice electronically via secure transmission when either of the following applies: (i) The feepayer requests the notice of determination to be sent electronically via secure transmission. (ii) The California Department of Tax and Fee Administration has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (B) Service provided pursuant to subparagraph (A) shall be deemed complete at the time the California Department of Tax and Fee Administration electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason. (f) This section shall only apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to Section 25205.5 or former Section 25205.5.2 of the Health and Safety Code. (Amended by Stats. 2026, Ch. 62, Sec. 13. (SB 166) Effective July 6, 2026.)

Section 43201.01.Verify source

§ 43202.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

This section sets time limits for serving notices of determination of additional tax or fees, with longer limits in failure-to-file cases and special 90-day rules for certain Health and Safety Code fees.

Section 43202.Verify source

§ 43203.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

For a deficiency arising 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.

Section 43203.Verify source

§ 43204.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Deficiency Determinations [43201 - 43204] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

If the taxpayer gives written consent before the original deadline expires, the notice may be served later, and the agreed period can be extended by later written agreements made before that period ends.

Section 43204.Verify source

§ 433.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Amendment

If land is zoned as timberland production, the assessment rolls must note that zoning as “Timberland Production Zone” or “T.P.Z.”

Section 433.Verify source

§ 43301.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

A person assessed under Article 2, or another directly interested person, may petition for redetermination within 30 days after notice. The board cannot take up a petition that argues the director wrongly classified a substance as hazardous or extremely hazardous waste; that issue must be appealed to the director.

Section 43301.Verify source

§ 43302.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

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

Section 43302.Verify source

§ 43303.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

If a petition for redetermination is filed within 30 days, the board must reconsider the amount due and, if requested in the petition, grant an oral hearing with 10 days’ notice.

Section 43303.Verify source

§ 43304.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The California Department of Tax and Fee Administration may change a determination before it becomes final, but it can increase the amount only if it asserts the increase at or before the hearing.

Section 43304.Verify source

§ 43305.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

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

Section 43305.Verify source

§ 43306.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Amounts determined due by the board become payable when final, and late payment triggers a 10% penalty.

Section 43306.Verify source

§ 43307.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Notices required by this article must be served the same way as notices under Section 43201 or 43201.01.

Section 43307.Verify source

§ 43350.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 5. Jeopardy Determinations [43350 - 43352] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

If the tax agency thinks collection is at risk, it must make a jeopardy determination and the tax becomes immediately due. The taxpayer must pay or file a redetermination petition within 10 days after notice, or the determination becomes final and penalties and interest attach.

Section 43350.Verify source

§ 43351.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 5. Jeopardy Determinations [43350 - 43352] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

A taxpayer who receives a jeopardy determination may seek redetermination within 10 days, but must also deposit security with the California Department of Tax and Fee Administration within that same period.

Section 43351.Verify source

§ 43352.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 3. Determinations [43152 - 43352] ( Chapter 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 5. Jeopardy Determinations [43350 - 43352] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

A person subject to a jeopardy determination may ask the board for an administrative hearing, but the request must be filed in writing within 30 days and state the factual and legal grounds.

Section 43352.Verify source

§ 4336.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Credits and Distribution [4336 - 4337] ( Article 5 enacted by Stats. 1939, Ch. 154. )Amendment

If property is redeemed after delinquent taxes were paid in installments, the redemption amount must be credited for the back taxes already paid, including interest paid under Section 4221.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Credits and Distribution [4336 - 4337] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 4336. When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount of back taxes previously paid, including an allowance for interest paid pursuant to Section 4221. The credit shall be allowed after computation of the amount necessary to redeem. (Amended by Stats. 1990, Ch. 992, Sec. 9.)

Section 4336.Verify source

§ 4337.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Credits and Distribution [4336 - 4337] ( Article 5 enacted by Stats. 1939, Ch. 154. )Substitution

If delinquent property taxes are being paid in installments and a later installment plan starts after default, the amount payable must be credited with the back taxes paid during the defaulted plan, plus interest paid under Section 4221.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7. REDEMPTION [4101 - 4379] ( Part 7 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Credits and Distribution [4336 - 4337] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 4337. When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the property is later started after default in payment, there shall be credited on the amount payable the total amount of back taxes paid during the course of the defaulted plan or plans, including an allowance for interest paid pursuant to Section 4221. This credit is in addition to and not a substitute for the payment of any part of any installment payable and shall be allowed after the first installment is paid. (Amended by Stats. 1990, Ch. 992, Sec. 10.)

Section 4337.Verify source

§ 434.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Amendment

The board must issue timberland grading instructions, set site-quality and operability classes, and assessors must grade county timberland using those instructions.

Section 434.Verify source

§ 434.1.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Provision

The board must adopt timberland grading rules by March 1, 1977, after consulting the Timber Advisory Committee, and assessors must grade all timberland in their counties by March 1, 1978 using those rules.

Section 434.1.Verify source

§ 434.2.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Provision

The board must appoint the timber advisory committee within 30 days after this section takes effect.

Section 434.2.Verify source

§ 434.5.## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )Amendment

This section sets timberland value-per-acre schedules for specified regions and requires the board to calculate and certify current values on a yearly basis.

Section 434.5.Verify source

§ 43401.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Suit for Tax [43401 - 43402] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board may sue to collect a tax deficiency, and the Attorney General must bring the action if the board asks.

Section 43401.Verify source

§ 43402.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Suit for Tax [43401 - 43402] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

In tax enforcement suits, a board certificate showing delinquency counts as prima facie evidence of the tax, delinquency, tax amount, interest, penalty, and the board’s compliance with the part’s tax-computation and levy rules.

Section 43402.Verify source

§ 43413.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Judgment for Tax [43413 - 43414] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

If a person does not pay a hazardous substances tax amount when it becomes due, the amount, plus penalties, interest, and costs, becomes a perfected and enforceable state tax lien.

Section 43413.Verify source

§ 43414.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Judgment for Tax [43413 - 43414] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board may release or subordinate a lien on property if specified conditions are met.

Section 43414.Verify source

§ 43421.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Warrant for Collection [43421 - 43423] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

The board or its authorized representative may issue a warrant to enforce liens and collect amounts due to the state, within specified time limits.

Section 43421.Verify source

§ 43422.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Warrant for Collection [43421 - 43423] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. )Amendment

Section 43422.Verify source

Legislative relationships

24 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

6 instruments

Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code
Section 41150.
Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code
Sections 4143., 4151., 4217.
Chapter 5 of Division 2 of Title 9 of Part 2 of the Code
Section 41127.9.
Division 2 of Title 9 of Part 2 of the Code
Sections 41172., 41173.
Division 7 of Title 1 of the Government Code
Sections 41124.1., 41175., 43413.
for the utility user tax rate set out in the local ordinance
Section 42102.

G–M

2 instruments

Government Code
Sections 423.4., 423.7., 426., 428., 41136., 41137.1., 41165., 43421.
Health and Safety Code
Sections 43056., 43057., 43101., 43152.6., 43152.7., 43152.8., 43152.9., 43152.13., 43152.14., 43155., 43155.01., 43159.1., 43159.2., 43170., 43201., 43201.01.

N–S

13 instruments

Part 1 of Division 1 of Title 5 of the Government Code
Sections 421., 423.9., 431.
Part 1 of Division 3 of Title 2 of the Government Code
Sections 41171., 42103.
Public Resources Code
Section 421.5.
Public Utilities Code
Section 42101.
Section 16142 of the Government Code
Section 423.3.
Section 16307 of the Corporations Code
Section 41127.5.
Section 25174 of the Health and Safety Code
Section 43002.3.
Section 25205.25 of the Health and Safety Code
Section 43202.
Section 51040.3 of the Government Code
Section 422.7.
Section 51110 or Section 51113 of the Government Code
Section 434.5.
Section 51201 of the Government Code
Sections 423., 423.5.
Section 799 of the Public Utilities Code
Section 42101.6.
Streets and Highways Code
Sections 4186., 4218.

T–Z

3 instruments

Tax and Fee Administration must administer and collect certain Health and Safety Code
Section 43053.
Tax and Fee Administration must administer and collect the fees imposed under Health and Safety Code
Section 43054.
Title 6.5 of Part 2 of the Code
Section 43402.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.