Revenue and Taxation Code

Part 22 of 36 · provisions 4,201–4,400

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

Jurisdiction: United States — California
Instrument: Code
Citation: RTC
Version: Undated source snapshot
Language: en
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About this statute

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

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. )
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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.

## 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. ) ## 41124.1. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the department before the date the return is delinquent, the date the return would have been delinquent. (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the department. (3) For all other amounts, the date the assessment is final. (Amended by Stats. 2021, Ch. 432, Sec. 121. (SB 824) Effective January 1, 2022.)
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. )
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The department or its authorized representative may issue a collection warrant within five years after a person becomes delinquent under this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 41125. At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the department or its authorized representative may issue a warrant for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution. (Amended by Stats. 2021, Ch. 432, Sec. 122. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 41126. The department shall pay the sheriff or marshal upon the completion of that person’s services pursuant to a warrant, the same fees, commissions, and expenses for that person’s services as are provided by law for similar services pursuant to a writ of execution. The department, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 2021, Ch. 432, Sec. 123. (SB 824) Effective January 1, 2022.)
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. )
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The person required to pay any amount under this part must also pay the fees, commissions, and expenses.

## 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. ) ## 41127. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the surcharge. (Added by Stats. 1976, Ch. 443.)
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. )
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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.

## 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. ) ## 41127.5. The department shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the department a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Amended by Stats. 2021, Ch. 432, Sec. 124. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 41127.6. (a) The department may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the department and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the department, the department may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of the person’s right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the surcharge, interest, and penalties due shall be immediately payable. (c) The department shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of surcharges, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the department finds collection of the surcharge to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the department’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the department shall relieve the penalty imposed pursuant to Section 41090. (Amended by Stats. 2021, Ch. 432, Sec. 125. (SB 824) Effective January 1, 2022.)
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. )
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The department must give certain taxpayers an annual statement about their installment payment agreement balances.

## 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. ) ## 41127.7. The department, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.6 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Amended by Stats. 2021, Ch. 432, Sec. 126. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 41127.8. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the department’s costs for collection, as reasonably determined by the department. The collection cost recovery fee shall be imposed only if the department has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other surcharge imposed by this part. (d) (1) If the department finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other surcharge imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 127. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 41127.9. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 23. (SB 889) Effective January 1, 2024.)
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. )
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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.

## 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. ) ## 41128. The department shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The department shall not prescribe, adopt, or enforce any rule or regulation that has the effect, directly or indirectly, of altering the terms and conditions of service of a service supplier serving the general public, other than the imposition of the surcharges. (Amended by Stats. 2022, Ch. 747, Sec. 33. (AB 988) Effective September 29, 2022.)
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. )
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Service suppliers and sellers in this state must keep records in the form required by the department.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. (Amended by Stats. 2019, Ch. 54, Sec. 35. (SB 96) Effective July 1, 2019.)
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. )
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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.)
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. )
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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.

## 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. ) ## 41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. (Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.)
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. )
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The department must have full access to certain public records about telephone communication services.

## 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. ) ## 41131. The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates, operates, or owns a public utility, which pertain to the furnishing of telephone communication services in this state. (Amended by Stats. 2021, Ch. 432, Sec. 129. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 41132. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 41050), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 54. Effective January 1, 2001.)
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. )
Verify source ↗

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

## 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. ) ## 41133. (a) The department shall determine which service supplier’s or seller’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A service supplier or seller is not required to participate in the managed audit program. (Amended by Stats. 2021, Ch. 432, Sec. 130. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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

## 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. ) ## 41133.1. A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria: (a) The service supplier’s or seller’s business involves few or no statutory exemptions. (b) The service supplier’s or seller’s business involves a single or small number of clearly defined taxability issues. (c) The service supplier or seller pays a surcharge pursuant to this part and agrees to participate in the managed audit program. (d) The service supplier or seller has the resources to comply with the managed audit instructions provided by the department. (Amended by Stats. 2021, Ch. 432, Sec. 131. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41133.2. (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the service supplier or seller is to follow in determining any liability. (D) The records to be reviewed by the service supplier or seller. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the department may require for completion of the managed audit. (2) The service supplier or seller shall: (A) Examine its records and returns to determine if it has any unreported surcharge liability for the audit period. (B) Make available to the department for verification all computations and records and returns examined pursuant to subparagraph (A). (b) The information provided by the service supplier or seller pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the department may conduct. (Amended by Stats. 2021, Ch. 432, Sec. 132. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

The department still has authority to inspect and audit all records and returns of a service supplier or seller under Section 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. ) ## 41133.3. This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130. (Amended by Stats. 2021, Ch. 432, Sec. 133. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41133.4. Upon completion of the managed audit and verification by the department, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the department. If the requirements for the managed audit are not satisfied, the department may proceed to examine the records of the service supplier or seller in a manner to be determined by the department under law. (Amended by Stats. 2021, Ch. 432, Sec. 134. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41135. (a) All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the revenues to the State Treasurer to be deposited in the State Treasury to either the credit of the State Emergency Telephone Number Account in the General Fund, or the 988 State Suicide and Behavioral Health Crisis Services Fund, depending on the apportionment of the revenues arising from each surcharge. (b) The department, in consultation with the Office of Emergency Services, may adopt regulations to implement the apportionment of the revenues from each surcharge. (c) The department shall submit an annual report to the Office of Emergency Services on revenue generated by the 988 surcharge. (Amended by Stats. 2022, Ch. 747, Sec. 34. (AB 988) Effective September 29, 2022.)
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. )
Verify source ↗

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

## 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. ) ## 41136. (a) From the funds in the State Emergency Telephone Number Account, all amounts of the 911 surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes: (1) To pay refunds authorized by this part. (2) To pay the department for the cost of the administration of the 911 surcharge under this part. (3) To pay the Office of Emergency Services for its costs in administration of the “911” emergency telephone number system. (4) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the “911” emergency phone number system: (A) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. (B) A basic system with telephone central office identification. (C) A system employing automatic call routing. (D) Approved incremental costs. (5) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency. (6) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the “911” emergency telephone number system: (A) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. (B) A basic system with telephone central office identification. (C) A system employing automatic call routing. (D) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services. (b) (1) From the funds in the 988 State Suicide and Behavioral Health Crisis Services Fund, all amounts of the 988 surcharge collected shall be spent for purposes identified in Section 53123.4 of the Government Code. However, before funds are disbursed as provided in Section 53123.4 of the Government Code, funds shall be used for all of the following: (A) To pay refunds authorized by this part. (B) To pay the department for the cost of the administration of the 988 surcharge under this part. (C) To pay other state departments for their costs in administration of the 988 Suicide & Crisis Lifeline. (2) The remainder of the revenue shall be disbursed to the Office of Emergency Services for the purposes identified in Section 53123.4 of the Government Code. (Amended by Stats. 2023, Ch. 42, Sec. 59. (AB 118) Effective July 10, 2023.)
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. )
Verify source ↗

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

## 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. ) ## 41136.1. For each fiscal year, moneys in the State Emergency Telephone Number Account not appropriated for a purpose specified in Section 41136 shall be held in trust for future appropriation for upcoming, planned “911” emergency telephone number projects that have been approved by the Office of Emergency Services, even if the projects have not yet commenced. (Amended by Stats. 2013, Ch. 28, Sec. 82. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
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. )
Verify source ↗

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

## 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. ) ## 41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided to local agencies by service suppliers in connection with the “911” emergency telephone number system: (a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. (b) A basic system with telephone central office identification. (c) A system employing automatic call routing. (d) Approved incremental costs that have been concurred in by the Office of Emergency Services. (Amended by Stats. 2020, Ch. 370, Sec. 262. (SB 1371) Effective January 1, 2021.)
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. )
Verify source ↗

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

## 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. ) ## 41137.1. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, claims submitted by local agencies for approved incremental costs and for the cost of preparation of final plans submitted to the Office of Emergency Services for approval on or before October 1, 1978, as provided in Section 53115 of the Government Code. (Amended by Stats. 2013, Ch. 28, Sec. 84. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
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. )
Verify source ↗

The Office of Emergency Services must negotiate supplier pricing and may pay emergency telephone system bills only when the listed 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 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. ) ## 41138. (a) It is the intent of the Legislature that the reimbursement rates for “911” emergency telephone number equipment shall not exceed specified amounts negotiated with each interested supplier and approved by the Office of Emergency Services. The Office of Emergency Services shall negotiate supplier pricing to ensure cost-effectiveness and the best value for the “911” emergency telephone number system. The Office of Emergency Services shall pay those bills as provided in Section 41137 only under the following conditions: (1) The Office of Emergency Services shall have received the local agency’s “911” emergency telephone number system plan by July 1 of the prior fiscal year and approved the plan by October 1 of the prior fiscal year. (2) The Legislature has appropriated in the Budget Bill an amount sufficient to pay those bills. (3) The Office of Emergency Services has reviewed and approved each line item of a request for funding to ensure the necessity of the proposed equipment or services and the eligibility for reimbursement. (4) The amounts to be paid do not exceed the pricing submitted by the supplier and approved by the Office of Emergency Services. Extraordinary circumstances may warrant spending in excess of the established rate, but shall be preapproved by the Office of Emergency Services. In determining the reimbursement rate, the Office of Emergency Services shall utilize the approved pricing submitted by the supplier providing the equipment or service. (b) This section shall not be construed to limit an agency’s ability to select a supplier or procure telecommunications equipment as long as the supplier’s pricing is preapproved by the Office of Emergency Services. Agencies shall be encouraged to procure equipment on a competitive basis. Any amount in excess of the pricing approved by the Office of Emergency Services shall not be reimbursed. (Amended by Stats. 2013, Ch. 28, Sec. 85. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
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. )
Verify source ↗

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.

## 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. ) ## 41139. From funds appropriated by the Legislature from the Emergency Telephone Number Account, the Office of Emergency Services shall begin paying bills as provided in Sections 41137, 41137.1, and 41138 in the 1977–78 fiscal year for plans submitted by local agencies by July 1, 1976, to the Office of Emergency Services which the Office of Emergency Services has approved. (Amended by Stats. 2013, Ch. 28, Sec. 86. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
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. )
Verify source ↗

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.)
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. )
Verify source ↗

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

## 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. ) ## 41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the “911” emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services: (a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. (b) A basic system with telephone central office identification. (c) A system employing automatic call routing. (d) Approved incremental costs. (Amended by Stats. 2019, Ch. 54, Sec. 40. (SB 96) Effective July 1, 2019.)
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. )
Verify source ↗

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.

## 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. ) ## 41141. Claims for reimbursement shall be submitted by local agencies to the Office of Emergency Services, which shall determine payment eligibility and shall reduce the claim for charges that exceed the approved incremental costs, approved contract amounts, or the established tariff rates for costs. No claim shall be paid until funds are appropriated by the Legislature. (Amended by Stats. 2013, Ch. 28, Sec. 88. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
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. )
Verify source ↗

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.

## 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. ) ## 41142. Notwithstanding any other provision of this article, if the Legislature fails to appropriate an amount sufficient to pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation and ongoing communications services supplied local agencies in connection with the “911” emergency telephone number system, and to pay claims of local agencies which, prior to the effective date of this part, paid amounts to service suppliers or communications equipment companies for the installation and ongoing expenses in connection with the “911” emergency telephone number system, the obligation of service suppliers and local agencies to provide “911” emergency telephone service shall terminate and service shall not again be required until the Legislature has appropriated an amount sufficient to pay those bills or claims. This part shall not preclude local agencies from purchasing or acquiring any communication equipment from companies other than the telephone service suppliers. (Amended by Stats. 2013, Ch. 28, Sec. 89. (SB 71) Effective June 27, 2013. Operative July 1, 2013, by Sec. 93 of Ch. 28.)
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. )
Verify source ↗

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.

## 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. ) ## 41143. Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental report or other data required by the department, or who renders a false or fraudulent report is guilty of a misdemeanor and may be punished by a fine not exceeding five hundred dollars ($500) for each offense. (Amended by Stats. 2021, Ch. 432, Sec. 135. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41143.4. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the director or their designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court. (Amended by Stats. 2022, Ch. 747, Sec. 36. (AB 988) Effective September 29, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41143.8. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later. (Added by Stats. 1986, Ch. 1361, Sec. 38.)
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. )
Verify source ↗

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.

## 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. ) ## 41144. A certificate by the department or an employee of the department stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing of personal service in accordance with any requirement of this part for the giving of notice. Unless otherwise specifically required, any notice required by this part to be mailed or served may be given by mailing or personal service in the manner provided for giving notice of a deficiency determination. (Amended by Stats. 2021, Ch. 432, Sec. 136. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.)
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. )
Verify source ↗

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

## 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. ) ## 41150. (a) The Legislature hereby declares and finds that to enable public agencies to implement “911” emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon each access line in the state and upon the purchase of prepaid mobile telephony services in this state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs. (b) The Legislature hereby finds and declares that to enable public agencies to implement the 988 Suicide and Crisis Lifeline required by the provisions of the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 988 Suicide and Crisis Lifeline. This act, as amended by the act adding this subdivision, will provide funding, in part, for 988 centers and mobile crisis team operations and services. (Amended by Stats. 2022, Ch. 747, Sec. 37. (AB 988) Effective September 29, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41152. The Legislature finds and declares all of the following: (a) Access to emergency telephone service has been a longstanding goal of the state. (b) The Emergency Telephone Users Surcharge Act remains an important means for making emergency telephone service available to every person in this state. (c) Every reasonable means should be employed by telephone corporations and every provider of telephone quality communication to ensure that every person using their service is informed of and is afforded the opportunity to use emergency telephone service, regardless of the means by which emergency telephone calls are placed. (d) The furnishing of emergency telephone service is in the public interest and should be supported fairly and equitably by every telephone corporation and every provider of telephone quality communication in a way that is equitable, nondiscriminatory, and competitively neutral. (Added by Stats. 2008, Ch. 17, Sec. 13. Effective May 21, 2008.)
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. )
Verify source ↗

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.)
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. )
Verify source ↗

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

## 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. ) ## 41160. The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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

## 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. ) ## 41161. (a) The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the director of the department. (Amended by Stats. 2021, Ch. 432, Sec. 139. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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

## 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. ) ## 41162. (a) The department shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the department. (2) Department audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer educational materials currently produced by the department that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (Amended by Stats. 2021, Ch. 432, Sec. 140. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

The department must hold an annual hearing.

## 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. ) ## 41163. The department shall conduct an annual hearing to allow industry representatives and individual taxpayers to present proposals on changes to the Emergency Telephone Users Surcharge Act to further improve voluntary compliance and the relationship between taxpayers and the government. (Added by Stats. 2023, Ch. 511, Sec. 24. (SB 889) Effective January 1, 2024.)
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. )
Verify source ↗

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

## 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. ) ## 41164. The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41165. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The department shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) This section shall not prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Amended by Stats. 2021, Ch. 432, Sec. 143. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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

## 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. ) ## 41166. The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Amended by Stats. 2021, Ch. 432, Sec. 144. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41167. The department shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe. (Amended by Stats. 2021, Ch. 432, Sec. 145. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41168. Procedures of the department, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a department office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that the taxpayer has a right to have present at the conference an attorney, accountant, or other designated agent. (Amended by Stats. 2021, Ch. 432, Sec. 146. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41169. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the department within one year of the date the decision of the department becomes final. (2) The department, in its sole discretion, finds that the action taken by the department staff was unreasonable. (3) The department decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the department in its sole discretion. (b) To determine whether the department staff has been unreasonable, the department shall consider whether the department staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the department finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) Any proposed award by the department pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2021, Ch. 432, Sec. 147. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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

## 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. ) ## 41170. (a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include emergency telephone users surcharge violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Amended by Stats. 2021, Ch. 432, Sec. 148. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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.)
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. )
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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.)
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. )
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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.

## 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. ) ## 41172.5. (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 41127.5 to satisfy the surcharge liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the surcharge liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 41174. (Amended by Stats. 2021, Ch. 432, Sec. 149. (SB 824) Effective January 1, 2022.)
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. )
Verify source ↗

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.

## 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. ) ## 41173. 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 shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Amended by Stats. 1993, Ch. 589, Sec. 167. Effective January 1, 1994.)
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. )
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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.

## 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. ) ## 41174. (a) A taxpayer may file a claim with the department for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the department. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the department that shall be in a form as may be prescribed by the department. In order for the department to grant a claim, the department shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by department error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the department and provided the department with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the department for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the department shall respond to the claim. If the department denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2021, Ch. 432, Sec. 150. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 41175. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (c) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (d) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the surcharge liability. (B) Release or subordination will be in the best interest of the state and the taxpayer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 66. (SB 1496) Effective January 1, 2023.)
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. )
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A taxpayer may sue the state for damages if a department officer or employee recklessly disregards department-published procedures.

## 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. ) ## 41176. (a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the state in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the state, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs, including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the state. (ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, including the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff that contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the department and shall be collected as a surcharge imposed under this part. (Amended by Stats. 2021, Ch. 432, Sec. 152. (SB 824) Effective January 1, 2022.)
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. )
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The county assessor where an implement of husbandry is located must assess it as provided in this article.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 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. ) ## 412. The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article. (Added by Stats. 1970, Ch. 973.)
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. )
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The county assessor must determine the value of an implement of husbandry using standards and guides for full cash value.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 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. ) ## 413. In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full cash value. (Added by Stats. 1970, Ch. 973.)
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. )
Verify source ↗

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.

## 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. ) ## 4131. It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any parcel of tax-defaulted property, and if the right of redemption has not been terminated, to any parcel of tax-defaulted property subject to a power of sale pursuant to Section 3691. (b) The redemption of any parcel of tax-defaulted property and, if the right of redemption has not been terminated, any parcel of tax-defaulted property subject to a power of sale pursuant to Section 3691, separately from the whole parcel which originally became tax defaulted, if the parcel sought to be redeemed (1) is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; (2) had a separate valuation on the roll of the year for which it became tax defaulted; or (3) has a separate valuation on the current roll. (Amended by Stats. 1985, Ch. 316, Sec. 49.)
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. )
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This section defines how improvements, undivided interests, and liens are treated for this chapter.

## 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. ) ## 4132. For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest is a parcel separate from the whole assessment. (c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district. (Added by Stats. 1968, Ch. 1293.)
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. )
Verify source ↗

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

## 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. ) ## 414. Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the make, model and year of manufacture of the implement. (Added by Stats. 1970, Ch. 973.)
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. )
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Any person may apply to the tax collector to remove a lien by paying the required amounts.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 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. ) ## 4141. Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of the amounts computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for each of the years for which it was delinquent, if the lien sought to be removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the sum of the amounts of the lien of the special assessment for each of the years for which it was delinquent; or the sum of the amounts of any other lien authorized by law to be levied against real property for each of the years for which it was delinquent. (b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of the lien bears to the total taxes levied in the whole assessment for each of the years for which it was delinquent. (c) Costs computed in the same manner as provided for the computation of delinquent penalties. (d) Redemption penalties computed on the amount of the lien for each of the years for which it was delinquent. (e) The redemption fee provided for in this part, if the payment of the lien satisfies and removes all taxes levied against the parcel. (Amended by Stats. 1974, Ch. 1101.)
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. )
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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.

## 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. ) ## 4142. Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited on the amount required to satisfy and remove the lien an amount which bears the same proportion to the amount which has been paid in installments on the whole assessment as the amount required to satisfy and remove the lien, excepting the redemption fee, bears to the amount necessary to redeem the whole assessment, excepting the redemption fee. (Added by Stats. 1968, Ch. 1293.)
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. )
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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.)
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. )
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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.)
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. )
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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.

## 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. ) ## 4153. The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the valuation of the remaining parcel for each of the years for which it was delinquent. The sum of the valuations of the parcels shall equal their total valuation before separation. If the application requested that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests be allowed to remain as a lien on the parcel sought to be separately valued, and the assessor determines that the value of the parcel is sufficient to secure the payment of the tax, the assessor shall set forth the value of such personal property, or leasehold improvements, or possessory interest, for each of the years for which it was delinquent, opposite his determination of the value of the parcel. (Repealed and added by Stats. 1968, Ch. 1293.)
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. )
Verify source ↗

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

## 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. ) ## 4154. If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value of the parcel, the amount of defaulted taxes on the parcel is the sum of the following: (a) The sum of the amounts computed by multiplying the assessed value of the parcel by the applicable tax rate for each of the years for which it was delinquent. (b) The sum of the amounts set forth in the certification of the taxing agency or revenue district as being the portion of the lien for each of the years for which it was delinquent which is to continue to be levied or placed on the parcel. (Amended by Stats. 1985, Ch. 316, Sec. 50.)
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. )
Verify source ↗

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

## 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. ) ## 4155. If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount of sold taxes on the parcel is the sum of the following: (a) The sum of the amounts computed by multiplying the assessed value of the parcel by the applicable tax rate for each of the years for which it was delinquent. (b) The sum of those amounts of tax on personal property, or leasehold improvements, or possesory interests computed by multiplying the assessed value by the applicable tax rate for each of the years for which it was delinquent, which bears the same proportion as the value of the parcel bears to the value of the whole assessment excepting the value of personal property, leasehold improvements, and possessory interests for each of the years for which it was delinquent. (c) The sum of the amounts set forth in the certification of the taxing agency or revenue district as being the portion of the lien for each of the years for which it was delinquent which is to continue to be levied or placed on the parcel. (Repealed and added by Stats. 1968, Ch. 1293.)
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. )
Verify source ↗

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

## 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. ) ## 4156. The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted taxes on the parcel. (b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens on the whole assessment, determined for each of the years for which it was delinquent. (c) Costs computed in the same manner provided for the computation of delinquent penalties. (d) Redemption penalties computed on the amount of taxes and liens levied against the parcel for each of the years for which it was delinquent. (e) The redemption fee provided for in this part. (Amended by Stats. 1985, Ch. 316, Sec. 51.)
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. )
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To redeem the remaining parcel, add together the listed tax, penalty, cost, redemption-penalty, and redemption-fee amounts.

## 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. ) ## 4157. The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of defaulted taxes on the whole assessment less the amount of defaulted taxes on the parcel separately valued. (b) Delinquent penalties on the whole assessment less the amount of delinquent penalties on the parcel separately valued. (c) Costs on the whole assessment less the amount of costs on the parcel separately valued. (d) Redemption penalties computed on the amount of taxes and liens remaining on the parcel for each of the years for which it was delinquent. (e) The redemption fee provided for in this part. (Amended by Stats. 1985, Ch. 316, Sec. 52.)
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. )
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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.

## 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. ) ## 4158. Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary to redeem the parcel an amount which bears the same proportion to the total amount which has been paid in installments on the whole parcel as the redemption amount less the redemption fee on the parcel bears to the redemption amount less the redemption fee on the whole parcel. (Added by Stats. 1968, Ch. 1293.)
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. )
Verify source ↗

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

## 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. ) ## 4159. In all other respects, the redemption shall be made in the ordinary manner. (Added by Stats. 1968, Ch. 1293.)
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. )
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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.)
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. )
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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.)
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. )
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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.

## 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. ) ## 421. For the purposes of this article: (a) “Agricultural preserve” means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act) (Chapter 7 (commencing with Section 51200) of Part 1 of Division 1 of Title 5 of the Government Code). (b) “Contract” means a contract executed pursuant to the California Land Conservation Act. (c) “Agreement” means an agreement executed pursuant to the California Land Conservation Act prior to the 61st day following the final adjournment of the 1969 Regular Session of the Legislature and that, taken as a whole, provides restrictions, terms and conditions that are substantially similar or more restrictive than those required by statute for a contract. (d) “Scenic restriction” means any interest or right in real property acquired by a city or county pursuant to Chapter 12 (commencing with Section 6950) of Division 7 of Title 1 of the Government Code, where the deed or other instrument granting such right or interest imposes restrictions that, through limitation of their future use, will effectively preserve for public use and enjoyment, the character of open spaces and areas as defined in Section 6954 of the Government Code. A scenic restriction shall be for an initial term of 10 years or more, and shall provide for either of the following: (1) A method whereby the term may be extended by mutual agreement of the parties. (2) That the initial term shall be subject to annual automatic one-year extensions as provided for contracts in Sections 51244, 51244.5, and 51246 of the Government Code, unless notice of nonrenewal is given as provided in Section 51245 of the Government Code. A scenic restriction may not be terminated prior to the expiration of the initial term, and any extension thereof, except as provided for cancellation of contracts in Sections 51281, 51282, 51283 and 51283.3 of the Government Code, and subject to the provisions therein for payment of the cancellation fee. (e) “Open-space easement” means an open-space easement granted to a county or city pursuant to Chapter 6.5 (commencing with Section 51050) of Part 1 of Division 1 of Title 5 of the Government Code if the easement is acquired prior to January 1, 1975, or an open-space easement granted to a county, city, or nonprofit organization pursuant to Chapter 6.6 (commencing with Section 51070) of Part 1 of Division 1 of Title 5 of the Government Code if the easement is acquired after January 1, 1975, or an open-space easement granted to a regional park district, regional park and open-space district, or regional open-space district under Article 3 (commencing with Section 5500) of Chapter 3 of Division 5 of the Public Resources Code. (f) “Wildlife habitat contract” means any contract or amended contract or covenant involving, except as provided in Section 423.8, 150 acres or more of land entered into by a landowner with any agency or political subdivision of the federal or state government limiting the use of lands for a period of 10 or more years by the landowner to habitat for native or migratory wildlife and native pasture. These lands shall, by contract, be eligible to receive water for waterfowl or waterfowl management purposes from the federal government. (g) “Open-space land” means any of the following: (1) Land within an agricultural preserve and subject to a contract or an agreement. (2) Land subject to a scenic restriction. (3) Land subject to an open-space easement. (4) Land that has been restricted by a political subdivision or an entity of the state or federal government, acting within the scope of its regulatory or other legal authority, for the benefit of wildlife, endangered species, or their habitats. (h) “Typical rotation period” means a period of years during which different crops are grown as part of a plant cultural program. Typical rotation period does not mean the rotation period of timber. (i) “Wildlife” means waterfowl of every kind and any other undomesticated mammal, fish, or bird, or any reptile, amphibian, insect, or plant. (j) “Endangered species” means any species or subcategory thereof, as defined in the California Endangered Species Act (Chapter 1.5 (commencing with Section 2050) of Division 3 of the Fish and Game Code) or the federal Endangered Species Act (16 U.S.C. Sec. 1531 et seq.), that has been classified and protected as an endangered, threatened, rare, or candidate species by any entity of the state or federal government. (Amended by Stats. 1996, Ch. 997, Sec. 1. Effective September 27, 1996. Applicable, by Sec. 5 of Ch. 997, commencing with property taxes levied for the first lien date after September 27, 1996.)
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. )
Verify source ↗

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.

## 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. ) ## 421.5. For purposes of this article, the following terms have the following meaning: (a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code. (b) “Open-space land” includes land subject to an agricultural conservation easement. (Amended by Stats. 2002, Ch. 616, Sec. 37. Effective January 1, 2003.)
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. )
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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.

## 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. ) ## 42100. (a) This part shall be known and may be cited as the Local Prepaid Mobile Telephony Services Collection Act. (b) The Legislature finds and declares all of the following: (1) Maintaining effective and efficient communications services, 911 emergency systems, communications-related public policy programs to promote universal service, and various local programs across the state benefit all persons with access to the telecommunications system. (2) Providers of end-use communications services, including providers of mobile voice telecommunications services, which the Federal Communications Commission terms mobile telephony service, are required to collect and remit utility users taxes and local 911 or access charges (local charges) imposed by over 150 cities and counties in California on end-users of such mobile telephony services, as required by existing state or local law. (3) Local charges on telecommunication services represent an important source of tax revenue for many cities and counties and are used to pay for such essential governmental services as public safety, streets, parks, libraries, senior centers, and many more. (4) Prepaid mobile telephony services are an important and growing segment of the communications industry. Prepaid mobile telephony services, unlike postpaid mobile telephony services, are frequently sold by a third-party seller that is not the provider of mobile telephony services, and collecting local charges from prepaid consumers of mobile telephony services at the time of the retail transaction is necessary and the most efficient and competitively neutral means for the collection of those local charges. (5) The collection of prepaid mobile telephony services by third-party sellers and the remittance of those local charges to the department involves administrative costs and responsibilities that are unique to prepaid mobile telephony services, and therefore justify unique reimbursement and tax rate simplification measures, which are fair and reasonable. (c) It is a matter of statewide concern that the local charges for local prepaid mobile telephony services be collected in a uniform manner in order for the collection to be fair and uniform on a statewide basis. (d) It is the intention of the Legislature that this part shall preempt the provisions pertaining to the tax or charge rate, base, and method of collection contained in all local ordinances, rules, or regulations concerning the imposition of a local charge upon the consumption of prepaid mobile telephony services to the extent those provisions are inconsistent with the provisions of this part. It is not the intent of the Legislature to otherwise preempt, limit, or affect the general authority of local jurisdictions to impose a utility user tax, local 911 charge, or any other local charges. (Amended by Stats. 2020, Ch. 179, Sec. 1. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
Verify source ↗

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

## 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. For purposes of this part, all of the following definitions shall apply: (a) “Department” means the California Department of Tax and Fee Administration. (b) (1) “Direct seller” means a prepaid MTS provider or services supplier, as defined in subdivision (l), that makes a sale of prepaid mobile telephony services directly to a prepaid consumer for any purpose other than resale in the regular course of business. A direct seller includes, but is not limited to, any of the following: (A) A telephone corporation, as defined in Section 234 of the Public Utilities Code. (B) An interconnected Voice over Internet Protocol (VoIP) service, as defined in Section 285 of the Public Utilities Code. (C) A retailer, as defined in Section 6203, that is a member of the same commonly controlled group, as defined in Section 25105, or that is a member of the same combined reporting group, as defined in Section 25106.5(b)(3) of Title 18 of the California Code of Regulations or any successor regulation, as an entity defined in subparagraphs (A) or (B). (2) For purposes of this subdivision, “sale” means any transfer of title, possession, exchange, or barter, conditional or otherwise. (c) “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America. (d) “Local charge” means the utility user taxes as described in Section 42102, and charges for access to communication services or to local “911” emergency telephone systems, as described in Section 42102.5. (e) “Local jurisdiction” or “local agency” means a city, county, or city and county, which includes a charter city, county, or city and county. (f) “Mobile data service” has the same meaning as defined in Section 224.4 of the Public Utilities Code. (g) “Mobile telephony service” or “MTS” has the same meaning as defined in Section 224.4 of the Public Utilities Code. (h) “Ordinance” refers to an ordinance of a local jurisdiction or local agency imposing a local charge, including any local enactment relating to the filing of a refund or a claim arising under the ordinance. (i) “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, or syndicate, the United States, this state, any city, county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit. (j) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction. (k) “Prepaid mobile telephony services” means the right to use a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code. (l) “Prepaid MTS provider” means a telephone corporation, as defined in Section 234 of the Public Utilities Code, that provides prepaid mobile telephony services. (m) “Retail transaction” means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a “purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise. (n) “Seller” means a person that sells prepaid mobile telephony service to a person in a retail transaction. (Amended by Stats. 2020, Ch. 179, Sec. 2. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.

## 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. ) ## 42101.5. (a) (1) On and after January 1, 2016, a local charge imposed by a local agency on prepaid mobile telephony services shall be collected from the prepaid consumer by a seller at the time of sale, pursuant to this part, if the local agency entered into a contract with the department for the department to perform the functions set forth in Section 42103. In the contract, the local agency shall: (A) certify to the department that its ordinance applies its local charge to prepaid mobile telephony services and that the local agency agrees to indemnify, and hold and save harmless, the department, its officers, agents, and employees for any and all liability for damages that may result from collection pursuant to the contract; and (B) certify to the department the amount of the local 911 charge, as set out in Section 42102.5, or the applicable tiered rate for a utility user tax, as set out in Section 42102. (2) 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. (b) In the event that a local agency adopts a new local charge that is imposed on prepaid mobile telephony services after September 1, 2015, the local agency shall enter into a contract with the department to perform the functions set forth in Section 42103, on or before December 1, with collection of the local charge to commence April 1 of the next calendar year. In the contract, the local agency shall certify to the department: (1) that its ordinance applies its local charge to prepaid mobile telephony services and that the local agency agrees to indemnify, and hold and save harmless, the department, its officers, agents, and employees for any and all liability for damages that may result from collection pursuant to the contract; and (2) the amount of the local 911 charge, as set out in Section 42102.5, or the applicable tiered rate for a utility user tax, as set out in Section 42102. (c) In the event that a local agency increases its local charge after September 1, 2015, the local agency shall provide the department with written notice of the increased local charge on or before December 1, with collection of the local charge to commence April 1 of the next calendar year. (d) In the event that a local agency reduces or eliminates a local charge on prepaid mobile telephony services, the local agency shall provide the department with written notice as required for the department to meet its obligations pursuant to subdivision (a) of Section 42101.6. (e) Notwithstanding subdivision (a), through and including December 31, 2015, a prepaid MTS provider may elect to remit the local charge to the appropriate local taxing jurisdiction based on the applicable tax rate of Section 42102, Section 42102.5, or both, and those remittances shall be deemed to be in full compliance with the local ordinance imposing a local charge on prepaid mobile telephony service. (Amended by Stats. 2020, Ch. 179, Sec. 3. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.)
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. )
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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.

## 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. ) ## 42101.7. (a) Commencing January 1, 2017, a seller, other than a direct seller, with de minimis sales of prepaid mobile telephony services of less than fifteen thousand dollars ($15,000) during the previous calendar year is not required to collect local charges pursuant to Section 42101.5. The Department of Finance shall annually review and adjust that de minimis sales threshold as necessary to minimize program administration costs and maintain revenues to support program administration and enforcement activities. Any adjustment of the de minimis sales threshold shall become operative on January 1 of the following calendar year. Nothing in this section prevents a seller from collecting and remitting the surcharge on a voluntary basis even if the seller meets the de minimis sales threshold. (b) For purposes of this section, the de minimis sales threshold shall be based on the aggregate of all sales of prepaid mobile telephone services subject to the local charges at all retail locations operated by the seller and not the individual sales at each retail location operated by the seller. (Amended by Stats. 2020, Ch. 179, Sec. 5. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.

## 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. ) ## 42101.8. (a) For purposes of this part, a retail transaction occurs in the state under any of the following circumstances: (1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction). (2) If paragraph (1) is not applicable, the prepaid consumer’s address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances: (A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state. (B) If the prepaid consumer’s address is known by the seller to be in the state, including if the seller’s records maintained in the ordinary course of business indicate that the prepaid consumer’s address is in the state and the records are not made or kept in bad faith. (C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith. (3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state. (b) (1) A retail transaction shall occur at only one location for purposes of determining local charges. If the retail transaction is a point-of-sale transaction, the consumption of, use of, or access to, the prepaid mobile telephony service shall be presumed to be at that location. (2) If the retail transaction is a known-address transaction, the location shall be as determined in descending order beginning with subparagraph (A) of paragraph (2) of subdivision (a); if subparagraph (A) of that paragraph is inapplicable, then pursuant to subparagraph (B) of that paragraph; if both subparagraphs (A) and (B) of that paragraph are inapplicable, then subparagraph (C) of that paragraph; and if subparagraphs (A), (B), and (C) of that paragraph are inapplicable, then paragraph (3) of subdivision (a). In a known-address transaction, the consumption of, use of, or access to the prepaid mobile telephony service shall be presumed to be at the known address. (c) (1) A seller that relies in good faith on information provided by the department to match the location of a point-of-sale transaction to the applicable local charges, that collects that amount from the prepaid consumer, and that remits the amount to the department in compliance with this part, shall not be liable for any additional local charges and shall not be required to refund any amounts collected and paid to the department to the prepaid consumer. (2) For a known-address transaction, the seller may collect the local charges that correspond to the five-digit postal ZIP Code of the prepaid consumer’s address. A seller that, with due diligence and in good faith, relies on credible information to match the five-digit postal ZIP Code of the prepaid consumer’s address to the applicable local charges amount, that collects that amount from the prepaid consumer, and that remits the amount to the department in compliance with this part, shall not be liable for any additional local charges and shall not be required to refund any amounts collected and paid to the department to the prepaid consumer, even if the five-digit postal ZIP Code of the prepaid consumer’s address that the seller uses corresponds to more than one local charge. (Added by Stats. 2020, Ch. 179, Sec. 6. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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Rules for when local charges apply to prepaid mobile telephony sales, including bundled sales and low-value device bundles.

## 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. ) ## 42101.9. (a) Except as provided in subdivisions (b) and (c), if prepaid mobile telephony services are sold in combination with mobile data services or any other services or products that are not subject to the local charges for a single price, then the local charges shall apply to the entire price unless the seller can identify the mobile data services and other services or products from its books and records kept in the ordinary course of business. (b) If prepaid mobile telephony services are sold with a mobile telephone service communication device, commonly termed a cellular telephone, for a single, nonitemized price, then the local charges shall apply to the entire nonitemized price, except if the purchase price for the cellular telephone component of the bundled charge is disclosed to the prepaid consumer on a receipt, invoice, or other written or electronic documentation provided to the prepaid consumer, the local charges may be calculated excluding the separately stated price of the cellular telephone. (c) If a minimal amount of prepaid mobile telephony service is sold for a single, nonitemized price with a mobile telephony service communications device, the seller shall not apply the local charges to the transaction. For these purposes, a service allotment denominated as 10 minutes or less, or five dollars ($5) or less, is a minimal amount. (Added by Stats. 2020, Ch. 179, Sec. 7. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.)
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. )
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Local governments’ authority to set certain prepaid mobile telephony service charges is suspended, and the statute substitutes specific rates instead.

## 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. ) ## 42102.5. (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 charge, that applies to prepaid mobile telephony service, for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county at the rate as specified in an ordinance is suspended, and the rate to be applied instead during that 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 charge that applies to prepaid mobile telephony service for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county at the rate of less than one dollar ($1) per month per access line, including any adjustments for inflation, 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 charge that applies to prepaid mobile telephony service for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county at a specified percentage or at the rate of one dollar ($1) per month per access line, including any adjustments for inflation, or more, the rate shall be the specified percentage or the rate obtained by dividing the dollar amount by 50, rounded to the nearest one-tenth of 1 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 an access charge rate resulting from either the suspension of, or the termination of the suspension of, a charge 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 charge at any rate, that applies to prepaid mobile telephony services, for access to communication services or access to local “911” emergency telephone systems in the city, county, or city and county, except that during the period on and after January 1, 2016, any charge on prepaid mobile telephony service under any ordinance as so adopted shall be the applicable rate specified in subdivision (a). (Added by Stats. 2014, Ch. 885, Sec. 9. (AB 1717) Effective September 30, 2014. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.)
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. )
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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.

## 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. ) ## 42103.1. The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), including all of the following: (a) The local charges, minus the amount retained by the seller pursuant to subdivision (c) of Section 42101.6, are due and payable to the department quarterly on or before the last day of the month following each calendar quarter. (b) On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department. (c) Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (d) This section applies only to those remittances of the local charges that are required to be remitted to the department pursuant to this part. (Added by Stats. 2020, Ch. 179, Sec. 9. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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Most sellers must register with the department, unless they are not required to collect the local charges under Section 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. ) ## 42103.2. Every seller, except a seller that is not required to collect the local charges pursuant to Section 42101.7, shall register with the department. Nothing in this section prevents a seller from registering with the department on a voluntary basis to collect and remit the charges even if the seller meets the de minimis sales threshold provided by Section 42101.7. The department shall establish a method for registration of sellers under this part that uses the existing registration process for a seller’s permit established pursuant to Section 6066 of the Sales and Use Tax Law (Part 1 (commencing with Section 6001)). Every application for registration shall be made upon a form prescribed by the department and shall set forth the name under which the applicant transacts or intends to transact business, the location of its place or places of business, and any other information that the department may require. An application for registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Added by Stats. 2020, Ch. 179, Sec. 10. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.

## 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. ) ## 42104. (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the local charges, the Director of Finance may approve a short-term loan in the 2015–16 fiscal year from the General Fund to the Local Charges for Prepaid Mobile Telephony Services Fund. (b) For the purposes of this section, a short-term loan is a transfer that is made subject to the following conditions: (1) Any amount loaned is to be repaid in full during the same fiscal year in which the loan was made, except that the repayment may be delayed until a date not more than six months after the date of enactment of the annual Budget Act for the subsequent fiscal year. (2) Loans shall be repaid whenever the funds are needed to meet cash expenditure needs in the loaning fund or account. (Added by Stats. 2015, Ch. 25, Sec. 56. (SB 84) Effective June 24, 2015. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.

## 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. ) ## 42105. (a) The local jurisdiction or local agency that has adopted an ordinance to impose a local charge that applies to prepaid mobile telephony service shall be solely responsible for: (1) Defending any claim regarding the validity of the ordinance in its application to prepaid mobile telephony service. (2) Interpreting any provision of the ordinance, except to the extent specifically superseded by this statute. (3) Responding to any claim for refund by a consumer arising under subdivision (b), (c), or (d). The claim shall be processed in accordance with the provisions of the local enactment that allows the claim to be filed. (4) Certifying that the local jurisdiction’s or local agency’s ordinance applies the local charge to prepaid mobile telephony services and agreeing to indemnify and hold harmless the department, its officers, agents, and employees for any and all liability for damages that may result from collection of the local charge. (5) Reallocation of local charges as a result of correcting errors relating to the location of the point of sale of a seller or the known address of a consumer, for up to two past quarters from the date of knowledge. (6) Enforcement, including audits, of the collection and remittance of local charges by direct sellers pursuant to the local jurisdiction’s or local agency’s ordinance. (b) A consumer may rebut the presumed location of the retail transaction to the city or county clerk of the local jurisdiction, as provided in subdivision (b) of Section 42101.8 by filing a claim and declaration under penalty of perjury on a form established by the city or county clerk of the local jurisdiction or local agency indicating the actual location of the retail sale. The claim shall be processed in accordance with the provisions of the local enactment that allows the claim to be filed. (c) A consumer that is exempt from the local charge under the local enactment may file a claim for a refund from the local jurisdiction or local agency in accordance with the refund provisions of the local enactment that allows the claim to be filed. (d) In connection with any actions or claims relating to or arising from the invalidity of a local tax ordinance, in whole or in part, the seller shall not be liable to any consumer as a consequence of collecting the tax. In the event a local jurisdiction or local agency is ordered to refund the tax, it shall be the sole responsibility of the local jurisdiction or local agency to refund the tax. In any action seeking to enjoin collection of a local charge by a seller, in any action seeking declaratory relief concerning a local charge, in any action seeking a refund of a local charge, or in any action seeking to otherwise invalidate a local charge, the sole necessary party defendant in the action shall be the local jurisdiction or local agency on whose behalf the local charge is collected, and the seller collecting the local charge shall not be named as a party in the action. There shall be no recovery from the state for the imposition of any unconstitutional or otherwise invalid local charge that is collected pursuant to this part. (Amended by Stats. 2020, Ch. 179, Sec. 11. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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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.

## 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. ) ## 42106. (a) For purposes of this section: (1) “Quarterly local charges” means the total amount of local charges transmitted by the department to a city, county, or city and county for a calendar quarter. (2) “Refund” means the amount of local charges deducted by the department from a city’s, county’s, or city and county’s quarterly local charges in order to pay the city’s, county’s, or city and county’s share of a local charge refund due to one taxpayer. (3) “Offset portion” means that portion of the refund that exceeds the greater of fifty thousand dollars ($50,000) or 20 percent of the city’s, county’s, or city and county’s quarterly local charges. (b) Except as provided in subdivision (c), if the department has deducted a refund from a city’s, county’s, or city and county’s quarterly local charges which includes an offset portion, then the following provisions apply: (1) Within three months after the department has deducted an offset portion, the city, county, or city and county may request the department to transmit the offset portion to the city, county, or city and county. (2) As promptly as feasible after the department receives the city’s, county’s, or city and county’s request, the department shall transmit to the city, county, or city and county the offset portion as part of the department’s periodic transmittal of local charges. (3) The department shall thereafter deduct a pro rata share of the offset portion from future transmittals of local charges to the city, county, or city and county over a period to be determined by the department, but not less than two calendar quarters and not more than eight calendar quarters, until the entire amount of the offset portion has been deducted. (c) The department shall not transmit the offset portion of the refund to the city, county, or city and county if that transmittal would reduce or delay either the department’s payment of the refund to the taxpayer or the department’s periodic transmittals of local charges to other cities, counties, or city and county. (Amended by Stats. 2020, Ch. 179, Sec. 12. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
Verify source ↗

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

## 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. ) ## 42107. A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration. (Amended by Stats. 2020, Ch. 179, Sec. 13. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. ) ## 42109. The department shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of local charges pursuant to this part. (Amended by Stats. 2020, Ch. 179, Sec. 14. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
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This section restricts who may access and keep certain local charge record information, and limits how that information may be used.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100 - 42111] ( Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9. ) ## 42110. (a) Notwithstanding Section 55381, it is unlawful for any person, other than an officer or employee of a county, city and county, city, or district, who obtains access to information contained in, or derived from, local charge records of the department pursuant to subdivision (b), to retain that information after that person’s contract with the county, city and county, city, or district has expired. (b) (1) When requested by resolution of the legislative body of any county, city and county, city, or district, the department shall permit any duly authorized officer or employee of the county, city and county, city, or district, or other person designated by that resolution, to examine all of the local charge records of the department pertaining to the ascertainment of those local charges to be collected for the county, city and county, city, or district by the department pursuant to contract entered into between the department and the county, city and county, city, or district pursuant to this part. Except as otherwise provided in this section, this subdivision does not allow any officer, employee, or other person authorized or designated by a county, city and county, city, or district to examine any sales or transactions and use tax records of any taxpayer. The costs that are incurred by the department in complying with a request made pursuant to this subdivision shall be deducted by the department from those revenues collected by the department on behalf of the county, city and county, city, or district making the request. (2) The resolution of the legislative body of the county, city and county, city, or district shall certify that any person designated by the resolution, other than an officer or employee, meets all of the following conditions: (A) Has an existing contract with the county, city and county, city, or district to examine those local charge records. (B) Is required by that contract to disclose information contained in, or derived from, those local charge records only to an officer or employee of the county, city and county, city, or district who is authorized by the resolution to examine the information. (C) Is prohibited by that contract from performing consulting services for a seller during the term of that contract. (D) Is prohibited by that contract from retaining the information contained in, or derived from, those local charge records, after that contract has expired. (3) Information obtained by examination of department records pursuant to this subdivision shall be used only for purposes related to the collection of the local charges by the department pursuant to the contract, or for purposes related to other governmental functions of the county, city and county, city, or district set forth in the resolution. (c) If the department believes that any information obtained pursuant to subdivision (b) has been disclosed to any person not authorized or designated by the resolution of the legislative body of the county, city and county, city, or district, or has been used for purposes not permitted by subdivision (b), the department may impose conditions on access to its local charge records that the department considers reasonable, in order to protect the confidentiality of those records. (d) Predecessors, successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid local charges or amounts of local charges required to be collected, interest, and penalties. (Amended by Stats. 2020, Ch. 179, Sec. 15. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)
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. )
Verify source ↗

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

## 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. ) ## 42111. This part shall remain in effect only until January 1, 2031, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2031, deletes or extends that date. (Amended by Stats. 2025, Ch. 553, Sec. 1. (AB 330) Effective January 1, 2026. Repealed as of January 1, 2031, by its own provisions. Note: Repeal affects Part 21.1, commencing with Section 42100.)
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. )
Verify source ↗

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

## 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. ) ## 4216. As used in this article: (a) “Redemption amount” means the total amount which would be necessary to redeem tax-defaulted property at the time an election is made to pay delinquent taxes in installments under this article. (b) “Balance of the redemption amount” is the amount equal to the difference between the redemption amount and the total of the portions previously paid which portions were paid as a part of the redemption amount. (Amended by Stats. 1985, Ch. 316, Sec. 53.)
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. )
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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.

## 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. ) ## 4217. (a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the date when the tax collector obtains the power to sell the property, except that if payment of delinquent taxes in installments is started under this article and the amount required to be paid in any fiscal year is not paid as required by this article, payments on property that, but for the installment redemption plan, would have been subject to a power of sale pursuant to Section 3691 during the calendar year in which default on the redemption plan occurs may not again be started under this article. All other payments may be started on or after July 1 of the fiscal year commencing after the fiscal year in which default occurred. (b) (1) A person electing to pay delinquent taxes in installments may be subject to a fee for processing the person’s request. (2) The fee for payment of delinquent taxes in installments to the tax collector may be established by ordinance by the board of supervisors. 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 and may be collected on the tax bill. (c) A redemption plan for which all payments due on or before January 7, 2025, have been timely made pursuant to this chapter shall not be considered in default until April 10, 2030, provided that the property that is located within a five-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles. (Amended by Stats. 2025, Ch. 174, Sec. 2. (AB 985) Effective October 1, 2025.)
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. )
Verify source ↗

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.

## 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. ) ## 4218. (a) During the time payments are made under this article: (1) The property subject to the installment plan shall not become subject to a power of sale pursuant to Section 3691. (2) The right of redemption shall not be terminated. (b) Subdivision (a) does not prohibit or delay foreclosure pursuant to Section 8830 of the Streets and Highways Code. (c) Subdivision (a) does not prohibit or delay foreclosure pursuant to Section 53356.1 of the Government Code. (Amended by Stats. 1997, Ch. 946, Sec. 12. Effective January 1, 1998.)
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. )
Verify source ↗

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.

## 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. ) ## 4219. Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount. All current taxes, with penalties thereon, due or coming due in the fiscal year in which this first payment is made shall be paid before the delinquency date of the last installment of current taxes, except that if the election to pay delinquent taxes in installments is made on or after the delinquency date of the last installment of current taxes in any fiscal year, the current taxes, with penalties and costs thereon, shall be paid with or prior to the installment payment. (Amended by Stats. 1968, Ch. 784.)
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. )
Verify source ↗

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

## 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. ) ## 422. For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following: (a) A contract; (b) An agreement; (c) A scenic restriction entered into prior to January 1, 1975; (d) An open-space easement; or (e) A wildlife habitat contract. For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction. (Amended by Stats. 1975, Ch. 224.)
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. )
Verify source ↗

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

## 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. ) ## 422.5. For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement. (Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.)
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. )
Verify source ↗

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.

## 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. ) ## 422.7. (a) For purposes of this section, the term “open-space land” includes land subject to contract for an urban agricultural incentive zone, as defined in subdivision (b) of Section 51040.3 of the Government Code. For purposes of this section, open-space land is enforceably restricted within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an urban agriculture incentive zone contract. (b) (1) Open-space land subject to contract for an urban agricultural incentive zone pursuant to Section 52010.3 shall be valued for assessment at the rate based on the average per-acre value of irrigated cropland in California, adjusted proportionally to reflect the acreage of the property under contract, as most recently published by the National Agricultural Statistics Service of the United States Department of Agriculture. (2) Notwithstanding the published rate, the valuation resulting from the section shall not exceed the lesser of either the valuation that would have resulted by a calculation under Section 110, or the valuation that would have resulted by a valuation under Section 110.1, as though the property was not subject to an enforceable restriction in the base year. (c) The State Board of Equalization shall post the per-acre land value as published by the National Agricultural Statistics Service of the United States Department of Agriculture on its Internet Web site within 30 days of publication, and shall provide the rate to county assessors no later than January 1 of each assessment year. (Added by Stats. 2013, Ch. 406, Sec. 3. (AB 551) Effective January 1, 2014.)
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. )
Verify source ↗

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

## 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. ) ## 4220. In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date of the last installment of current taxes. Supplemental assessment tax installments that became delinquent after April 10 shall not default the installment plan of redemption, if paid on or before June 30. (Amended by Stats. 1986, Ch. 1420, Sec. 23.)
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. )
Verify source ↗

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.)
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. )
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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.

## 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. ) ## 4222. If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the same manner as if no election to pay delinquent taxes in installments had been made. In the event that the default occurs at the time the second or subsequent installment is due and the assessee or agent of the assessee can, by substantial evidence, convince the tax collector that the payment was not made through any fault of the assessee, the tax collector may reinstate the account upon receipt of a payment in an amount reflecting the installment due plus interest under Section 4221 to the date of reinstatement, provided the payment is physically received by the tax collector prior to the time the property becomes subject to the tax collector’s power to sell or prior to June 30 of the current fiscal year, whichever occurs earlier. (Amended (as amended by Stats. 1987, Ch. 1184) by Stats. 1988, Ch. 830, Sec. 23. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
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. )
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A county tax collector in an eligible disaster county may defer installment-plan payments for one year if the listed conditions are met.

## 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. ) ## 4222.5. (a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state of emergency or disaster due to a major misfortune or calamity and is therefore an eligible county for tax relief, as defined in Chapter 5 (commencing with Section 194) of Part 2, may defer for a period of one year payments under an installment plan if all of the following conditions are met: (1) The installment plan was already in existence, or the taxpayer had submitted an application for the installment plan, at the time deferral is requested by the assessee or the agent of the assessee. (2) The assessee or the agent of the assessee can establish to the satisfaction of the tax collector that the assessee incurred substantial disaster damage as defined in Section 194 in connection with their property as a result of the disaster. (3) The assessee or the agent of the assessee files an application for deferral with the tax collector on or before September 1 of the following fiscal year. (4) The assessee is not receiving any other relief relating to the disaster. (b) This section does not preclude the assessment of interest in connection with the deferral of any installment payment. Any interest so assessed shall be due and payable together with the deferred installment payment. (Amended by Stats. 2025, Ch. 69, Sec. 1. (AB 1416) Effective January 1, 2026.)
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. )
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Payments made under this article are not treated as a redemption or a partial redemption.

## 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. ) ## 4223. Payments under this article are not a redemption or partial redemption. (Amended by Stats. 1985, Ch. 316, Sec. 58.)
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. )
Verify source ↗

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

## 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. ) ## 4225. The redemption certificate for a redemption under this article shall show: (a) The amounts used to arrive at the redemption amount at the time of an election to pay delinquent taxes in installments; (b) The portions of the redemption amount and interest previously paid, including all credits allowed; (c) The portion of the redemption amount and interest required to make the redemption. (Added by Stats. 1939, Ch. 1076.)
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. )
Verify source ↗

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

## 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. ) ## 4226. Except as provided in this article, the redemption shall be made in the usual manner. (Added by Stats. 1939, Ch. 1076.)
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. )
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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.)
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. )
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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.

## 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. ) ## 423.3. Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in accordance with one or more of the following: (a) Land specified in paragraph (1) of subdivision (a) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 70 percent. (b) Prime commercial rangeland shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 80 percent. For purposes of this subdivision, “prime commercial rangeland” means rangeland that meets all of the following physical-chemical parameters: (1) Soil depth of 12 inches or more. (2) Soil texture of fine sandy loam to clay. (3) Soil permeability of rapid to slow. (4) Soil with at least 2.5 inches of available water holding capacity in profile. (5) A slope of less than 30 percent. (6) A climate with 80 or more frost-free days per year. (7) Ten inches or more average annual precipitation. (8) When managed at potential, the land generally requires less than 17 acres to support one animal unit per year. Property owners of land specified in this subdivision shall demonstrate that their land falls within the above definition when requested by the city or county. (c) Land specified in paragraph (2) of subdivision (a) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 90 percent. (d) Waterfowl habitat shall be assessed at the value determined as provided in Section 423.7 but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 90 percent. (Amended by Stats. 2016, Ch. 86, Sec. 275. (SB 1171) Effective January 1, 2017.)
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. )
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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.

## 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. ) ## 423.4. Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower. (Amended by Stats. 2002, Ch. 616, Sec. 38. Effective January 1, 2003.)
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. )
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For qualifying timberland, the county assessor must value the land using expected income under prudent management, not sales data.

## 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. ) ## 423.5. When valuing open-space land which is enforceably restricted and 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 determine the value of such timberland to be the present worth of the income which the future harvest of timber crops from the land and the income from other allowed compatible uses can reasonably be expected to yield under prudent management. The value of timberland pursuant to this section shall be determined in accordance with rules and regulations issued by the board. In determining the value of timberland pursuant to this section, the board and the county assessor shall use the capitalization rate derived pursuant to subdivision (b) of Section 423. The ratio prescribed in Section 401 shall be applied to the value of the land determined in accordance with this section to obtain its assessed value. For the purposes of this section, the income of each acre of land shall be presumed to be no less than two dollars ($2), and the present worth of this income shall not be reduced by the value of any exempt timber on the land. There shall be a rebuttable presumption that “prudent management” does not include use of the land for recreational use, as defined in subdivision (n) of Section 51201 of the Government Code, unless the land is actually devoted to such use. (Amended by Stats. 1984, Ch. 678, Sec. 21.)
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. )
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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.

## 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. ) ## 423.7. (a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys required by Section 15640 of the Government Code, and all assessors shall value that land by using the average current per-acre value based on recent sales including the sale of an undivided interest therein, of lands subject to a wildlife habitat contract within the same county. Whenever ownership of open-space land is held by a corporation and the principal underlying asset of that corporation is represented by those lands, the price received for each bona fide sale of shares of stock in those corporations or certificates of membership in nonprofit corporations shall be treated as a sale of open-space land by the assessor in determining average value for open-space lands within the meaning of this section. (b) In the valuation of open-space land subject to a wildlife habitat contract as defined in subdivision (f) of Section 421, irrespective of the number of parcels represented by a single ownership, the assessor shall use sales of less than 150 acres in determining the average value of those lands only if the sale is of an undivided interest of land subject to a wildlife habitat contract as defined in subdivision (f) of Section 421. The assessor shall not use any other sale of less than 150 acres of land. (c) In the event of sales of corporate stock or membership, as referred to in subdivision (a), the assessor shall determine the average per-acre sales price and multiply such sales price by the number of acres held under the single ownership from which the land was sold, in order to determine the current total value of the single ownership. (d) The assessor shall then determine the average current per-acre value of that land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, by adding the current value of all those lands including corporate sales as set forth in subdivision (c), of which there has been a recent sale, and then dividing the total current value by the total number of acres of all that land of which there has been a recent sale. (e) Whenever less than 10 years remain to the expiration of a wildlife habitat contract, the value of land determined under subdivision (a) shall be modified pursuant to this subdivision. If the full cash value of that land as determined under Section 110.1 is greater than the value determined under subdivision (a) of this section, a pro rata share of the amount of that difference shall be added in annual equal installments to the value determined pursuant to subdivision (a) over the remaining term of the wildlife habitat contract. (f) Owners of open-space land subject to a wildlife habitat contract which has been used exclusively for habitat by native or migratory wildlife, recreation, and native pasture shall report the sale of that land, or an interest therein, to the county assessor within 30 days of the sale. (g) In the event that a wildlife habitat contract is canceled upon the application of an owner of the land covered by the contract, a penalty equal to 6 percent of the full cash value of the land as determined under Section 110.1 on the lien date next following cancellation shall be imposed. The penalty shall become delinquent on the December 10 next following that lien date and shall be treated in all respects as a delinquent penalty imposed under Section 2617 or 2704. This subdivision shall not apply when a wildlife habitat contract is canceled without the consent of an owner of the land affected. (h) The provisions of Section 426 shall not apply to any lands valued for assessment purposes pursuant to the provisions of this section. (i) The assessor shall not value any land under a single ownership under this section unless the owners of that land have provided the assessor with a schedule of sales of that land that have occurred during the previous four years. (j) If there are no prior sales within the county of open-space land subject to a wildlife contract and used exclusively for habitat by native or migratory wildlife, recreation, and native pasture, the assessor shall value the land pursuant to Section 110.1. (k) Unless a party to an instrument which creates an enforceable restriction expressly prohibits that valuation, the valuation resulting from the method described in this section shall not exceed 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. (Amended by Stats. 1983, Ch. 1281, Sec. 16. Effective September 30, 1983.)
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. )
Verify source ↗

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.

## 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. ) ## 423.8. (a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat contract: (1) Any open-space land that has been restricted as wildlife or endangered species habitat by a political subdivision of the state or entity of state government shall, upon the request of the owner of that land, be enrolled in a wildlife habitat contract with the political subdivision of the state or entity of state government that has so restricted the subject open-space land. (2) Any open-space land that has been restricted as wildlife or endangered species habitat by an agency of the federal government shall, upon the request of the landowner, be enrolled in a wildlife habitat contract with the city or county having jurisdiction over the restricted open-space land. For any open-space land eligible for valuation under Section 422.5, 423, 423.3, 423.5, 426, or 435, that has also been enrolled in a wildlife habitat contract pursuant to this section, the controlling value of the land shall, except as otherwise provided in the following sentence, be the lower of the values determined for that land pursuant to those sections or Section 402.1. Other lands enrolled in a wildlife habitat contract pursuant to this section shall be assessed at the value determined as provided in Section 402.1. (b) In no event shall this section or Section 421 be construed to authorize a political subdivision or any entity of the state or federal government to restrict the otherwise lawful use of property by designating all or part of that property as wildlife habitat or endangered species habitat without the consent of the owner of that property. (c) It is the intent of the Legislature in adding this section to establish a nonexclusive alternative method of recognizing, for purposes of property taxation, the existence of certain governmental restrictions on the use of property. Neither this section nor Section 402.1 shall be construed or applied to require the existence of a wildlife habitat contract, as described in this section, as a necessary condition for recognizing the effect upon the taxable value of property of any enforceable restriction that is recognized under Section 422, 422.5, or 402.1 and is legally established by statute, regulation, or any action or classification by a governmental entity, for the benefit of wildlife, endangered species, or their habitats. (Amended by Stats. 2002, Ch. 616, Sec. 39. Effective January 1, 2003.)
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. )
Verify source ↗

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

## 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. ) ## 423.9. Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435. (Amended by Stats. 1982, Ch. 1489, Sec. 35.)
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. )
Verify source ↗

Parties to existing agreements and scenic easement deeds may modify them to meet Section 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. ) ## 424. Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422. (Added by Stats. 1967, Ch. 1711.)
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. )
Verify source ↗

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.

## 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. ) ## 426. (a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to contract, agreement, scenic restriction, or open-space easement has served notice of nonrenewal as provided in Section 51091, 51245, or 51296.9 of the Government Code, and the county assessors shall, unless the parties shall have subsequently rescinded the contract pursuant to Section 51254 or 51255 of the Government Code, value the land as provided in this section. (b) If the owner of land serves notice of nonrenewal or the county, city, or nonprofit organization serves notice of nonrenewal and the owner fails to protest as provided in Section 51091, 51245, or 51296.9 of the Government Code, subdivision (c) shall apply immediately. If the county, city, or nonprofit organization serves notice of nonrenewal and the owner does protest as provided in Section 51091, 51245, or 51296 of the Government Code, subdivision (c) shall apply when less than six years remain until the termination of the period for which the land is enforceably restricted. (c) Where any of the conditions in subdivision (b) apply, the board or assessor in each year until the termination of the period for which the land is enforceably restricted shall do all of the following: (1) Determine the value of the land pursuant to Section 110.1. If the land is not subject to Section 110.1 when the restriction expires, the value shall be determined pursuant to Section 110 as if it were free of contractual restriction. If the land will be subject to a use for which this code provides a special restricted assessment, the value shall be determined as if it were subject to the new restriction. (2) Determine the value of the land by capitalization of income as provided in Section 423 and without regard to the existence of any of the conditions in subdivision (b). (3) Subtract the value determined in paragraph (2) of subdivision (c) by capitalization of income from the full value determined in paragraph (1). (4) Using the rate announced by the board pursuant to paragraph (1) of subdivision (b) of Section 423, discount the amount obtained in paragraph (3) for the number of years remaining until the termination of the contract, agreement, scenic restriction, or open-space easement. (5) Determine the value of the land by adding the value determined by capitalization of income as provided in paragraph (2) and the value obtained in paragraph (4). (6) Apply the ratio prescribed in Section 401 to the value of the land determined in paragraph (5) to obtain its assessed value. (Amended by Stats. 2003, Ch. 62, Sec. 274. Effective January 1, 2004.)
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. )
Verify source ↗

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.

## 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. ) ## 427. Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances. (Added by Stats. 1969, Ch. 862.)
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. )
Verify source ↗

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.

## 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. ) ## 428. The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238, and 51282.3 of the Government Code, on the land being valued or to an area of reasonable size used as a site for such a residence. (Amended by Stats. 1985, Ch. 186, Sec. 11.2.)
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. )
Verify source ↗

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.

## 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. ) ## 429. Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on the land and not exempt from taxation shall be valued as land. Any income shall include that which can be expected to be derived from such trees and vines and no other value shall be given such trees and vines for the purpose of assessment. (Amended by Stats. 1974, Ch. 311.)
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. )
Verify source ↗

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.

## 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. ) ## 430. There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use. (Added by renumbering Section 431 by Stats. 1976, Ch. 176.)
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. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 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. ) ## 430.5. No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on or before the lien date for the fiscal year to which the valuation would apply. To provide counties and cities with time to meet the requirement of this section, the land that is to be subject to a contract shall have been included in a proposal to establish an agricultural preserve submitted to the planning commission or planning department, or the matter of accepting an open-space easement or scenic restriction shall have been referred to that commission or department on or before October 15 preceding the lien date to which the contract, easement or restriction is to apply. (Amended by Stats. 1997, Ch. 941, Sec. 11. Effective January 1, 1998.)
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. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43001. This part shall be known and may be cited as the Hazardous Substances Tax Law. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
Verify source ↗

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.

## 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. ) ## 43002. The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part. (Amended by Stats. 2022, Ch. 258, Sec. 123. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.)
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. )
Verify source ↗

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.

## 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. ) ## 43002.3. (a) For purposes of the collection of the fees specified in subdivision (a) of Section 25174 of the Health and Safety Code, a determination by the Department of Toxic Substances Control that a waste is nonhazardous shall be effective only for wastes generated and handled commencing with the month during which the Department of Toxic Substances Control receives a completed application for that determination. (b) This section shall become operative on July 1, 2022, and shall apply to the fees due after the June 2022 reporting period, including the prepayments due following the reporting period and the fee due and payable following the reporting period. (Repealed (in Sec. 82) and added by Stats. 2021, Ch. 73, Sec. 83. (SB 158) Effective July 12, 2021. Operative July 1, 2022, by its own provisions.)
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. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43003. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
Verify source ↗

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

## 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. ) ## 43004. The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
Verify source ↗

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

## 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. ) ## 43005. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions of this part as far as possible. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
Verify source ↗

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

## 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. ) ## 43006. “Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law. (Amended by Stats. 1994, Ch. 1200, Sec. 74. Effective September 30, 1994.)
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. )
Verify source ↗

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

## 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. ) ## 43007. “Board” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 77. (SB 1528) Effective January 1, 2025.)
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. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43008. Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part. (Amended by Stats. 1986, Ch. 1506, Sec. 15. Effective September 30, 1986.)
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. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43008.1. Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part. (Added by Stats. 1990, Ch. 1267, Sec. 15.)
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. )
Verify source ↗

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

## 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. ) ## 43009. “In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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This section defines “Department” as the Department of Toxic Substances Control.

## 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. ) ## 43010. “Department” means the Department of Toxic Substances Control. (Amended by Stats. 1992, Ch. 852, Sec. 18. Effective September 22, 1992.)
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. )
Verify source ↗

For fees under Sections 43056 and 43057, “department” means the State Department of Health Services, despite Section 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. ) ## 43010.1. Notwithstanding Section 43010, for purposes of the fees administered under Sections 43056 and 43057, “department” means the State Department of Health Services. (Amended by Stats. 1999, Ch. 941, Sec. 38. Effective January 1, 2000.)
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. )
Verify source ↗

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

## 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. ) ## 43011. “Director” means the Director of Toxic Substances Control. (Amended by Stats. 1992, Ch. 852, Sec. 20. Effective September 22, 1992.)
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. )
Verify source ↗

For the fees in Sections 43056 and 43057, “director” means the State Director of Health Services, despite Section 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. ) ## 43011.1. Notwithstanding Section 43011, for purposes of the fees administered under Sections 43056 and 43057, “director” means the State Director of Health Services. (Amended by Stats. 1999, Ch. 941, Sec. 39. Effective January 1, 2000.)
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. )
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This section defines “taxpayer” for this part as a person liable to pay a fee or tax administered under this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43012. For purposes of this part, “taxpayer” means any person liable for the payment of a fee or tax administered pursuant to this part. (Amended by Stats. 2026, Ch. 62, Sec. 8. (SB 166) Effective July 6, 2026.)
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. )
Verify source ↗

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

## 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. ) ## 43013. For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012. (Added by Stats. 1991, Ch. 1123, Sec. 15. Effective October 14, 1991.)
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. )
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The California Department of Tax and Fee Administration must administer and collect certain Health and Safety Code fees under this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43053. The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part. (Amended by Stats. 2024, Ch. 72, Sec. 47. (SB 156) Effective July 2, 2024.)
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. )
Verify source ↗

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.

## 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. ) ## 43054. The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part. (Amended by Stats. 2021, Ch. 73, Sec. 89. (SB 158) Effective July 12, 2021.)
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. )
Verify source ↗

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

## 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. ) ## 43056. The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part. (Amended by Stats. 1996, Ch. 720, Sec. 3. Effective January 1, 1997.)
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. )
Verify source ↗

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

## 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. ) ## 43057. The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part. (Amended by Stats. 1996, Ch. 1023, Sec. 417. Effective September 29, 1996.)
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. )
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This section defines “timber,” “timberland,” and “Timber Advisory Committee” for this article.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 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. ) ## 431. For purposes of this article, the following terms have the following meaning: (a) “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, on privately or publicly owned lands, including Christmas trees, but does not mean nursery stock. (b) “Timberland” means land zoned pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code. (c) “Timber Advisory Committee” means a standing committee appointed by the board composed of one representative of the Board of Equalization, one representative of the State Board of Forestry and Fire Protection, five assessors from the rate adjustment counties defined in Section 38105, and one member representing small-scale timber owners, and one member representing large-scale timber owners. (Amended by Stats. 1998, Ch. 972, Sec. 26. Effective January 1, 1999.)
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. )
Verify source ↗

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

## 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. ) ## 43101. Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 72, Sec. 48. (SB 156) Effective July 2, 2024.)
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. )
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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.

## 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. ) ## 43102. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail. If service is made by mail, service shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security. (Amended by Stats. 1994, Ch. 903, Sec. 14. Effective January 1, 1995.)
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. )
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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.

## 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. ) ## 43152. (a) The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Sections 25205.2, 25205.5, and 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code. (b) Notwithstanding any other law, any return or other document that is required to be submitted by a feepayer to the California Department of Tax and Fee Administration in connection with the payment of any fee specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a). (Amended by Stats. 2024, Ch. 72, Sec. 49. (SB 156) Effective July 2, 2024.)
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. )
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Covered employers must file an annual return and pay the proper fee amount by the deadline set in this section.

## 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. ) ## 43152.13. (a) The fee imposed pursuant to Section 105190 of the Health and Safety Code, which is collected and administered under Section 43056, is due and payable on the last day of the second month following the end of the calendar year. (b) Every employer subject to the fee imposed pursuant to Section 105190 of the Health and Safety Code shall in the form as prescribed by the board, which may include, but not be limited to, electronic media file an annual return and pay the proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2002, Ch. 459, Sec. 25. Effective January 1, 2003.)
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. )
Verify source ↗

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

## 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. ) ## 43152.14. The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year. (Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.)
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. )
Verify source ↗

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.

## 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. ) ## 43152.6. (a) (1) (A) Except as provided in paragraph (2), the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before the last day of November and the last day of February of each fiscal year. (B) Notwithstanding subparagraph (A), for the 2023–24 fiscal year only, the facility fee imposed pursuant to Section 25205.2 of the Health and Safety Code and collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30, 2023, and February 28, 2024. (2) For the 2022–23 fiscal year, the fees imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code collected and administered under Section 43053 are due and payable within 30 days after the date of assessment and every operator of a facility shall deliver a remittance of the amount of the assessed fee to the California Department of Tax and Fee Administration within that 30-day period. (b) Every operator of a facility subject to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall file a fiscal year return accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. This subdivision does not apply to an operator with respect to the operation of a facility subject to the fee imposed under subdivision (j) of Section 25205.2 of the Health and Safety Code for the 2022–23 fiscal year. (c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in Section 25205.2 of the Health and Safety Code. (d) This section shall become operative on July 1, 2022, and applies to the fees due for the 2022–23 fiscal year and thereafter. (Amended by Stats. 2024, Ch. 72, Sec. 50. (SB 156) Effective July 2, 2024.)
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. )
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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.

## 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. ) ## 43152.7. (a) (1) The generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 is due and payable in two equal installments, on or before the last day of November and the last day of February of each fiscal year. (2) Notwithstanding subparagraph (1), for waste generated in the 2022 calendar year, the generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30, 2023, and February 28, 2024. (b) Every generator subject to the generation and handling fee imposed pursuant to Sections 25205.5 and 25205.5.2 of the Health and Safety Code shall file a fiscal year return, accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 72, Sec. 51. (SB 156) Effective July 2, 2024.)
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. )
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The department must notify the California Department of Tax and Fee Administration when specified hazardous waste permit or interim status events occur.

## 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. ) ## 43152.8. The department shall notify the California Department of Tax and Fee Administration of the occurrence of either of the following: (a) The issuance of a hazardous waste facilities permit or grant of interim status to any facility operator, who has not previously been granted interim status, within 30 days after the facility permit or grant of interim status is issued. (b) When any facility changes size or type specified in Section 25205.2 of the Health and Safety Code. (Amended by Stats. 2021, Ch. 73, Sec. 98. (SB 158) Effective July 12, 2021.)
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. )
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Covered businesses must file an annual return and pay the fee by the stated deadline.

## 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. ) ## 43152.9. (a) The fee imposed pursuant to Section 25205.6 of the Health and Safety Code, which is collected and administered under Section 43054, is due and payable on the last day of the second month following the end of the calendar year. (b) Every corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship subject to the fee imposed pursuant to Section 25205.6 of the Health and Safety Code shall file an annual return in the form as prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 73, Sec. 99. (SB 158) Effective July 12, 2021.)
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. )
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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.

## 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. ) ## 43154. (a) Except as provided in subdivision (b), the board for good cause may extend, for a period of time not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 9. (AB 1559) Effective September 9, 2016.)
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. )
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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.

## 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. ) ## 43154.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the California Department of Tax and Fee Administration may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the California Department of Tax and Fee Administration makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The California Department of Tax and Fee Administration may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 67. (SB 1496) Effective January 1, 2023.)
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. )
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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.

## 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. (a) Any person who fails to pay any tax, installment, or prepayment, 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, installment, or prepayment, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment. (b) Any person who fails to file a return with the California Department of Tax and Fee Administration in accordance with this part within the time prescribed for the filing of a return shall pay a penalty of 10 percent of the amount of tax, exclusive of previously remitted installments. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return, installment, or prepayment is required for any one return, installment, or prepayment. (d) 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. 9. (SB 166) Effective July 6, 2026.)
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. )
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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.)
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. )
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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.

## 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. ) ## 43155.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax or prepayment was due until the date of payment, if all of the following occur: (1) The payment of tax or the prepayment was made one business day after the date the tax or prepayment was due. (2) The person was granted relief from all penalties that applied to that payment of tax or prepayment. (3) The person files a request for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “department” means the California Department of Tax and Fee Administration. (d) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (e) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no report or return has been filed, or a jeopardy determination issued by the department. (f) This section shall only apply to electronic payments or prepayments of taxes. (Amended by Stats. 2021, Ch. 432, Sec. 153. (SB 824) Effective January 1, 2022.)
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. )
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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.

## 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. ) ## 43157. (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 43155, 43155.01, 43170, and 43306. (b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the California Department of Tax and Fee Administration a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the California Department of Tax and Fee Administration may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The California Department of Tax and Fee Administration may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The California Department of Tax and Fee Administration shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2024, Ch. 72, Sec. 54. (SB 156) Effective July 2, 2024.)
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. )
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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.

## 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. ) ## 43158. (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 43154, 43155, 43155.01, 43170, 43201, and 43201.01. (b) Except as provided in subdivision (c), a person seeking to be relieved of interest shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the California Department of Tax and Fee Administration may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The California Department of Tax and Fee Administration may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2024, Ch. 72, Sec. 55. (SB 156) Effective July 2, 2024.)
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. )
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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.

## 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. ) ## 43158.5. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 31. Effective January 1, 2002.)
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. )
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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.

## 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. (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed or administered under this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1990, Ch. 987, Sec. 9.)
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. )
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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.)
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. )
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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.)
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. )
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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.

## 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. ) ## 43160. Every person who is required to file the returns and make the payments specified in Section 43152.13 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the California Department of Tax and Fee Administration. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place. (Amended by Stats. 2023, Ch. 511, Sec. 26. (SB 889) Effective January 1, 2024.)
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. )
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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.)
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. )
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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.

## 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. ) ## 43171. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 43170. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2000, Ch. 923, Sec. 45. Effective January 1, 2001.)
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. )
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This section defines several electronic payment terms and says who must pay certain banking costs for ACH debit, ACH credit, and Fedwire transactions.

## 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. ) ## 43172. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 43170 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2000, Ch. 923, Sec. 45. Effective January 1, 2001.)
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. )
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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.

## 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. ) ## 43173. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Added by Stats. 2002, Ch. 459, Sec. 27. Effective January 1, 2003.)
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. )
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Any rule or regulation adopted under this article must follow the Administrative Procedure Act rulemaking procedures.

## 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. ) ## 432. Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under the Administrative Procedure Act. (Added by Stats. 1976, Ch. 176.)
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. )
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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.)
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. )
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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.)
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. )
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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.

## 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. ) ## 43202. (a) Except in the case of fraud or intent to evade this part or authorized rules and regulations as set forth in subdivision (c) of Section 43201, willful or knowing provision of incorrect information or withholding of information as set forth in subdivision (c) of Section 43201.01, or failure to make a return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the report or return was due. (b) The limitation specified in subdivision (a) shall not apply to a liability for the fees described in subdivision (c) of Section 25205.25 of the Health and Safety Code that is proposed to be determined with respect to a taxpayer if a notice of determination for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code has been given pursuant to Section 43201 or 43350 for the same period and site, or with respect to a taxpayer that has paid the fee imposed by Section 25205.2 of the Health and Safety Code for the same period and site. The notice of determination with respect to the fees described in subdivision (c) of Section 25205.25 of the Health and Safety Code shall be given within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code. (c) The limitation specified in subdivision (a) shall not apply to a liability for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code that is proposed to be determined with respect to a taxpayer if a notice of determination for the fees described in subdivision (c) of Section 25205.25 of the Health and Safety Code has been given pursuant to Section 43201 or 43350 for the same period and site, or with respect to a taxpayer that has paid the fees described in subdivision (c) of Section 25205.25 of the Health and Safety Code for the same period and site. The notice of determination with respect to the fee imposed pursuant to Section 25205.2 of the Health and Safety Code shall be given within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fees described in subdivision (c) of Section 25205.25 of the Health and Safety Code. (Amended by Stats. 2026, Ch. 62, Sec. 14. (SB 166) Effective July 6, 2026.)
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. )
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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.

## 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. ) ## 43203. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the California Department of Tax and Fee Administration, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 82. (SB 1528) Effective January 1, 2025.)
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. )
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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.

## 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. ) ## 43204. If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 83. (SB 1528) Effective January 1, 2025.)
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. )
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If land is zoned as timberland production, the assessment rolls must note that zoning as “Timberland Production Zone” or “T.P.Z.”

## 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. ) ## 433. When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words “Timberland Production Zone” or the initials “T.P.Z.” (Amended by Stats. 1982, Ch. 1489, Sec. 36.)
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. )
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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.

## 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. ) ## 43301. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 43201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof. No petition for redetermination of taxes determined under this part shall be accepted or considered by the board if the petition is founded upon the grounds that the director has improperly or erroneously determined that any substance is a hazardous or extremely hazardous waste. Any appeal of a determination that a substance is a hazardous or extremely hazardous waste shall be made to the director. (Amended by Stats. 1984, Ch. 1707, Sec. 12.)
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. )
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A petition for redetermination must be written and must state the specific grounds for the request.

## 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. ) ## 43302. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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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.

## 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. ) ## 43303. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Amended by Stats. 1984, Ch. 1707, Sec. 13.)
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. )
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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.

## 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. ) ## 43304. The California Department of Tax and Fee Administration may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the California Department of Tax and Fee Administration at or before the hearing. Unless the penalty imposed by subdivision (c) of Section 43201 or subdivision (c) of Section 43201.01 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due. (Amended by Stats. 2024, Ch. 72, Sec. 60. (SB 156) Effective July 2, 2024.)
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. )
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A board order or decision on a petition for redetermination becomes final 30 days after notice is served on the petitioner.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43305. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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Amounts determined due by the board become payable when final, and late payment triggers a 10% penalty.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 43306. All amounts determined to be due by the board under Article 2 (commencing with Section 43201) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable. (Amended by Stats. 1982, Ch. 496, Sec. 34. Effective July 12, 1982.)
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. )
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Notices required by this article must be served the same way as notices under Section 43201 or 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 4. Redeterminations [43301 - 43307] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43307. Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201 or 43201.01. (Amended by Stats. 2024, Ch. 499, Sec. 84. (SB 1528) Effective January 1, 2025.)
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. )
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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.

## 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. ) ## 43350. If the California Department of Tax and Fee Administration believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due, noting that fact upon the determination, and the amount of tax shall be immediately due and payable. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 43155 or 43155.01 shall attach to the amount of tax specified therein. (Amended by Stats. 2024, Ch. 72, Sec. 61. (SB 156) Effective July 2, 2024.)
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. )
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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.

## 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. ) ## 43351. The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 (commencing with Section 43301), with the California Department of Tax and Fee Administration within 10 days after the service upon the taxpayer of notice of the determination, but they shall, within the 10-day period, deposit with the California Department of Tax and Fee Administration such security as it deems necessary to insure compliance with the provisions of this part. The security may be sold by the California Department of Tax and Fee Administration at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the same manner as prescribed for service of notice by Section 43201 or 43201.01. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 85. (SB 1528) Effective January 1, 2025.)
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. )
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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.

## 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. ) ## 43352. In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive. (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (c) To request the release of all or a part of the property to the person. (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 43351, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect the provisions of Section 43350 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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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.)
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. )
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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.)
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. )
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The board must issue timberland grading instructions, set site-quality and operability classes, and assessors must grade county timberland using those instructions.

## 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. ) ## 434. On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria and procedures for grading timberland on the basis of its site quality and operability. Five general site quality classes shall be established. These classes shall be the same as those adopted by the State Board of Forestry and Fire Protection pursuant to subdivision (d) of Section 4528 of, and Section 4551 of, the Public Resources Code. Within each of the five site quality classes, appropriate classes of operability shall be established, based on factors, such as accessibility, topography, and legislative or administrative restraints. On or before December 31, 1979, these classes shall be designated as operative or inoperative. Commencing with January 1, 1980, the board shall determine appropriate designations of operability. On or before March 1, 1977, each assessor shall grade all timberland within the county on the basis of these instructions. The assessor’s grading is subject to the appeals procedure established by law for other assessments, as provided in Chapter 4 (commencing with Section 721) of Part 2 and Chapter 1 (commencing with Section 1601) of Part 3. (Amended by Stats. 1998, Ch. 972, Sec. 27. Effective January 1, 1999.)
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. )
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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.

## 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. ) ## 434.1. (a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for grading timberland on the basis of its site quality and operability. Such rules shall follow the format set forth in Section 434. (b) On or before March 1, 1978, each assessor in accordance with rules set forth in subdivision (a) shall grade all timberland in his county. The assessor’s grading is subject to the appeals procedure established by law for other assessments as provided in Chapter 1 (commencing with Section 1601) of Part 3. (Added by Stats. 1976, Ch. 176.)
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. )
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The board must appoint the timber advisory committee within 30 days after this section takes effect.

## 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. ) ## 434.2. Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section 431. (Added by Stats. 1976, Ch. 176.)
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. )
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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.

## 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. ) ## 434.5. (a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, for the Whitewood Subzone of the Redwood Region, and January 1 of each year thereafter, the value per acre of timberland zoned under the provisions of Section 51110 or Section 51113 of the Government Code shall be determined from the following schedule: Redwood Region Site I ........................ $180 Site II ........................ $150 Site III ........................ $130 Site IV ........................ $114 Site V (and inoperable) ........................ $ 35 Pine-Mixed Conifer Region Site I ........................ $ 98 Site II ........................ $ 69 Site III ........................ $ 56 Site IV ........................ $ 39 Site V (and inoperable) ........................ $ 23 Whitewood Subzone of the Redwood Region Site I ........................ $130 Site II ........................ $ 95 Site III ........................ $ 80 Site IV ........................ $ 60 Site V (and inoperable) ........................ $ 30 For purposes of this section: (1) “Redwood Region” means all those timberlands located in Del Norte, Humboldt, Sonoma, Marin, Monterey, Santa Cruz, and San Mateo Counties and that portion of Mendocino County which lies west and south of the main Eel River. (2) “Whitewood Subzone of the Redwood Region” means that timberland located within the Redwood Region within which the assessor has determined that redwood did not exist as a species in the composition of the original timber stand, or which has not been replanted with redwood for commercial purposes. (3) “Pine-Mixed Conifer Region” means all other timberlands outside the Redwood Region. When the assessor, pursuant to Section 434, designates a timberland parcel or portion thereof as inoperable, that timberland parcel or portion thereof shall be valued as if it is Site V. (b) In 1985, the board shall determine the current value of timberland by the following process: (1) For each fiscal year between July 1, 1979, and June 30, 1984, divide the total value of all timber harvested within the state, less miscellaneous forest products not reported by board foot volume, by the total volume of timber harvested, as reported pursuant to Section 38402. Average the five fiscal year values to obtain the five-year periodic immediate harvest value. (2) For each fiscal year between July 1, 1978, and June 30, 1983, follow the same procedure as described in paragraph (1). (3) Divide the value obtained by paragraph (1) by the value obtained by paragraph (2) to obtain the percentage change, rounded to the nearest one-tenth of 1 percent. (4) Increase or decrease to the nearest dollar the full market values contained in subdivision (a) by one-half of the percentage change determined by paragraph (3). (c) Beginning January 1, 1986, and each year thereafter, the board shall determine the current value of timberland using the same procedure as described in subdivision (b), except that this adjustment shall be made to the prior year’s adjusted values, and the five-year periodic immediate harvest values shall be successively one year more recent. (d) The board shall certify the values determined pursuant to this section to the county assessors by November 30 of each year. (e) The Legislature finds and declares that the foregoing values are consistent with the taxation of timberland used primarily for growing timber and that these values are consistent with the intent of subdivision (j) of Section 3 of Article XIII of the Constitution. (Amended by Stats. 1997, Ch. 940, Sec. 9. Effective January 1, 1998.)
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. )
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The board may sue to collect a tax deficiency, and the Attorney General must bring the action if the board asks.

## 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. ) ## 43401. The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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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.

## 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. ) ## 43402. In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. In the action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure. (Amended by Stats. 1982, Ch. 496, Sec. 35. Effective July 12, 1982.)
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. )
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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.

## 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. ) ## 43413. (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent. (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board. (3) For amounts determined under Section 43350 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued. (4) For all other amounts, the date the assessment is final. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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The board may release or subordinate a lien on property if specified 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 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. ) ## 43414. (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the tax, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that such property has been released or that the lien has been subordinated as provided in the certificate. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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. )
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The board or its authorized representative may issue a warrant to enforce liens and collect amounts due to the state, within specified time limits.

## 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. ) ## 43421. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 43412 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board, or its authorized representative, may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of, and sale pursuant to, a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 163. Effective January 1, 1997.)
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. )
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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.

## 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. ) ## 43422. The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 164. Effective January 1, 1997.)

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