Revenue and Taxation Code — Part 23 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 23 of 36 · provisions 4,401–4,600

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

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About this statute

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 43423.

    ## 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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    A person required to pay an amount under this part must also bear the fees, commissions, and expenses, which may be collected through the warrant or other collection methods in 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 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. ) ## 43423. 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 or her by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  2. 43431.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )

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    If a taxpayer is delinquent in paying the tax, the board or its authorized representative may seize the taxpayer’s property and sell it at public auction to cover the tax, penalties, and seizure/sale costs.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43431. Whenever any taxpayer is delinquent in the payment of the tax, the board, or its authorized representative, may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  3. 43432.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Before a tax-related property sale, notice of the sale, time, and place must be given to the delinquent taxpayer and recorded interest holders at least 20 days in advance.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43432. Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the taxpayer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and depositing it in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city, or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including taxes, interest, penalties, and costs, the name of the taxpayer, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 1990, Ch. 1528, Sec. 14.)
  4. 43433.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )

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    At the sale, the board or its authorized agent must sell the seized property in accordance with law and the notice, then give the purchaser the proper sale documents. Title passes to the purchaser, and any unsold seized property may be left at the sale site at the taxpayer’s risk.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43433. At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer. (Amended by Stats. 1988, Ch. 652, Sec. 1.)
  5. 43434.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )

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    If a sale brings in more than the taxes, penalties, and costs owed, the board must return the surplus to the taxpayer unless there is a filed interest or lien claim, or the taxpayer’s receipt is unavailable.

    ## 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 4. Seizure and Sale [43431 - 43434] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43434. If upon the sale the moneys received exceed the amount of all taxes, penalties, and costs due the state from the taxpayer, the board shall return the excess to him or her and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the taxpayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the taxpayer, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 19. Effective January 1, 1997.)
  6. 43441.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    The board may send notice to people or agencies holding a delinquent taxpayer’s credits, property, or debts, and must do so within the stated 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43441. If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording of an abstract or copy of judgment under Section 43412 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the taxpayer, or owing any debts to the taxpayer. In the case of any state officer, department, or agency, the notice shall be given to such officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  7. 43442.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    After notice, the notified person must not transfer or otherwise dispose of specified credits, personal property, or debts until the board consents or 60 days pass, whichever happens first.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43442. After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires first. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  8. 43443.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    People who are notified must immediately tell the board about credits, other personal property, or debts they hold, control, or are owed. If the notice is meant to stop a bank transfer or similar disposition, it is effective only if it states the amount, interest, and penalty due, and only up to that amount.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43443. All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice, to be effective, shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of the amount, interest, and penalty due from the person. (Amended by Stats. 1982, Ch. 496, Sec. 38. Effective July 12, 1982.)
  9. 43444.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    A person notified under a notice to withhold can become liable to the state if they transfer or dispose of property or debts that were supposed to be withheld.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43444. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of such transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  10. 43444.2.

    ## 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 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    The tax agency may serve a notice of levy to make third parties withhold and send over amounts they hold for a taxpayer.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43444.2. (a) The California Department of Tax and Fee Administration may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a taxpayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any tax, interest, or penalties due from the taxpayer or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the California Department of Tax and Fee Administration at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the distributor, dealer, or other person liable for the tax. (3) Any other payments or credits due or becoming due the distributor, dealer, or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 70. (SB 1496) Effective January 1, 2023.)
  11. 43444.3.

    ## 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 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    If the board finds an employer withheld tax earnings but did not remit them, the board must notify the employer, and the employer becomes liable if it still does not pay within 15 days.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43444.3. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a feepayer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 43444.2 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 58. Effective January 1, 2001.)
  12. 43445.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    The state’s remedies under this chapter are cumulative, and actions by the board or Attorney General do not by themselves choose one remedy over others.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43445. The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  13. 43446.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

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    In certain insolvency or estate situations, tax amounts owed under this part, plus interest and penalties, are paid first, subject to stated lien and personal-services priorities.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43446. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his or her assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  14. 43447.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The board is generally not subject to certain Corporations Code rules, unless an applicant seeking a permit, license, or registration number provides a written partnership agreement covering business assets.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43447. The board 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 board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 12. Effective January 1, 1997.)
  15. 43448.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The board may make installment payment agreements for taxes, interest, and penalties, and may end them if the person fails to comply. It must give notice and allow administrative review, and in some cases must relieve a penalty if the agreement is made within 45 days and is complied with.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43448. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 43306. (Amended by Stats. 2000, Ch. 1052, Sec. 59. Effective January 1, 2001.)
  16. 43448.5.

    ## 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 4. Collection of Tax [43401 - 43450] ( Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The board must provide qualifying taxpayers an annual statement with balance and payment information.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43448.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 43448 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 60. Effective January 1, 2001.)
  17. 43449.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A collection cost recovery fee applies when a person does not pay certain amounts due under this part, unless the Department grants relief for reasonable cause.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43449. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, 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 California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration 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 tax imposed by this part. (d) (1) If the California Department of Tax and Fee Administration 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 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. (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 tax imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 154. (SB 824) Effective January 1, 2022.)
  18. 43450.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The California Department of Tax and Fee Administration may electronically serve certain earnings withholding orders and related documents to government and private employers, and may receive employer returns electronically.

    ## 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 5. Miscellaneous [43441 - 43450] ( Article 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43450. (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. 27. (SB 889) Effective January 1, 2024.)
  19. 43451.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If CDTFA finds tax, penalty, or interest was overpaid or wrongly collected or computed, it must record the finding, certify the excess, credit it against amounts due, and refund any balance.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43451. If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the California Department of Tax and Fee Administration shall set forth that fact in the records of the California Department of Tax and Fee Administration, certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the California Department of Tax and Fee Administration pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 71. (SB 1496) Effective January 1, 2023.)
  20. 43451.5.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A feepayer must return excess fee reimbursements to the customer after notice; if the person does not, the amount must be remitted to the state.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43451.5. When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that fee or is in excess of that fee amount due and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the fee or is in excess of the fee due, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same activity from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 1996, Ch. 1087, Sec. 57. Effective January 1, 1997.)
  21. 43452.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    Refund and credit claims must be filed in writing with specific grounds, and refunds/credits are generally time-limited.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43452. (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three years from the date the taxes were due and payable for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 43201) of Chapter 3, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the California Department of Tax and Fee Administration within that period. Except as provided in subdivisions (e) and (f), no credit shall be approved by the California Department of Tax and Fee Administration after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 43204. (b) A refund may be approved by the California Department of Tax and Fee Administration for any period for which a waiver is given under Section 43204 if a claim therefor is filed with the California Department of Tax and Fee Administration before the expiration of the period agreed upon. (c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. (d) A claim for refund of taxes paid under this part shall not be accepted, considered, or approved by the California Department of Tax and Fee Administration if the claim 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. (e) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, 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, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee imposed pursuant to Section 25205.2 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee described in subdivision (c) of Section 25205.25 of the Health and Safety Code for the same period and site. (f) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, 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, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee described in subdivision (c) of Section 25205.25 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee imposed pursuant to Section 25205.2 of the Health and Safety Code for the same period and site. (g) Any overpayment of the fee described in subdivision (b) of Section 25205.25 of the Health and Safety Code by a person submitting hazardous waste for disposal to a hazardous waste facility at which hazardous waste is disposed of who is required to collect the fee shall be credited or refunded by the state to the person who submitted the hazardous waste for disposal. However, if the facility has paid the amount to the California Department of Tax and Fee Administration and establishes to the satisfaction of the California Department of Tax and Fee Administration that it has not collected the amount from the person submitting the hazardous waste for disposal or has refunded the amount to that person, the overpayment may be credited or refunded by the state to the facility. (Amended by Stats. 2026, Ch. 62, Sec. 15. (SB 166) Effective July 6, 2026.)
  22. 43452.1.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The limitation period in Section 43452 is suspended while a person is financially disabled.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43452.1. (a) The limitation period specified in Section 43452 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 61. Effective January 1, 2001.)
  23. 43452.2.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43452.2. Notwithstanding Section 43452, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 22. Effective January 1, 2007.)
  24. 43452.3.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A valid refund claim can count as timely for later payments if the tax determination has not yet been paid in full.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43452.3. (a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 43201) or Article 5 (commencing with Section 43350) of Chapter 3. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 7. (AB 1856) Effective January 1, 2017.)
  25. 43453.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If a claim is not filed within the time set in this article, the person waives all demands against the state for the overpayment.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43453. Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  26. 43454.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If the board disallows a claim, it must send the claimant written notice within 30 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43454. Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 43201. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  27. 43455.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    Interest must be calculated and paid on tax overpayments at the rate set under Section 6591.5, and any interest charged on the refunded or credited amount must also be refunded or credited.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43455. Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the monthly period following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 13. Effective January 1, 1998.)
  28. 43456.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The board must not allow interest on an overpayment if it determines the overpayment was intentional or due to carelessness. If a refund claimant asks the board to delay action, the board may condition that delay on the claimant waiving interest for the delay 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Claim for Refund [43451 - 43456] ( Article 1 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43456. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 10. Effective January 1, 1999.)
  29. 43471.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    Courts may not issue injunctions, writs of mandate, or similar process to stop collection of a tax in suits against the state or a state office.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43471. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enjoin the collection of any tax sought to be collected. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  30. 43472.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A court suit to recover an amount allegedly wrongly assessed or collected cannot be maintained unless a refund or credit claim has first been duly filed.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43472. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  31. 43473.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A claimant may sue the board for a disallowed refund or credit claim, but only within 90 days after the board mails notice of its action.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43473. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  32. 43474.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If the board does not mail notice of action on a claim within six months after the claim is filed, the claimant may treat the claim as disallowed and sue the board for all or part of the claimed overpayment.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43474. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  33. 43475.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If a suit or action is not brought within the time set in this article, the claimant waives all demands against the state for alleged overpayments.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43475. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  34. 43476.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If the plaintiff wins a judgment, the judgment amount must first be applied to any taxes the plaintiff still owes, and only the remaining balance is refunded.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43476. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  35. 43477.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If a judgment covers money illegally collected, interest must be allowed at the modified adjusted rate per year from payment until credit is allowed, or up to 30 days before the refund warrant date, as determined by the board.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43477. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Amended by Stats. 1984, Ch. 1020, Sec. 59. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  36. 43478.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A court may not enter judgment for a plaintiff in a tax-refund action against the board if the case is brought by an assignee of the taxpayer or by someone other than the person who paid 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. Suit for Refund [43471 - 43478] ( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43478. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax. As used in this section, “assignee” does not include a person who has acquired the business of the taxpayer which gave rise to the taxes and who is thereby a successor in interest to the taxpayer. (Amended by Stats. 1982, Ch. 496, Sec. 40. Effective July 12, 1982.)
  37. 43481.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The Controller or the board may recover erroneous refunds or credits; the board may also issue a deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43481. (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 43201) or Article 5 (commencing with Section 43350) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 36. Effective January 1, 1999.)
  38. 43482.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A court may order a change in the place of trial, but only with the Attorney General’s consent, in actions under Section 43481(a).

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43482. In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of trial. (Added by Stats. 1998, Ch. 609, Sec. 37. Effective January 1, 1999.)
  39. 43483.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The Attorney General must prosecute actions brought under subdivision (a) of Section 43481.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43483. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings. (Added by Stats. 1998, Ch. 609, Sec. 38. Effective January 1, 1999.)
  40. 43484.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    The tax authority may not charge interest on an erroneous refund until 30 days after it serves a notice of determination for repayment, if neither the liable taxpayer nor a related party caused the refund.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 3. Recovery of Erroneous Refunds [43481 - 43484] ( Article 3 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43484. (a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 43481, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the California Department of Tax and Fee Administration serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 43481 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 86. (SB 1528) Effective January 1, 2025.)
  41. 43491.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Cancellations [43491- 43491.] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    If an amount was illegally determined, the California Department of Tax and Fee Administration must certify the excess amount and authorize its cancellation. Determinations over $50,000 must also be made available as a public record for at least 10 days after the determination’s effective date.

    ## 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 5. Overpayments and Refunds [43451 - 43491] ( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 4. Cancellations [43491- 43491.] ( Article 4 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43491. If any amount has been illegally determined, either by the person filing the return or by the California Department of Tax and Fee Administration, the California Department of Tax and Fee Administration shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the California Department of Tax and Fee Administration. Any determination by the California Department of Tax and Fee Administration pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 72. (SB 1496) Effective January 1, 2023.)
  42. 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 1.7. Valuation of Timberland and Timber [431 - 437] ( Article 1.7 added by Stats. 1976, Ch. 176. )

    Verify source ↗

    The assessor must value timberland using the site value plus any value from compatible, nonexclusive uses, starting with the 1984–85 fiscal year.

    ## 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. ) ## 435. (a) In preparing the assessment roll for the 1984–85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each parcel of timberland the appropriate site value pursuant to Section 434.5 plus the value, if any, attributable to existing, compatible, nonexclusive uses of the land. Assessments of values attributable to compatible uses determined in accordance with this part are subject to the appeals procedure established by law for other assessments. (b) Nothing in this article shall prevent the assessor in valuing timberland from taking into consideration the existence of any mines, minerals, and quarries in or upon the land being valued, including, but not limited to, geothermal resources and oil, gas, and other hydrocarbon substances. (c) The provisions of this article shall not apply to any structure on the land being valued or to an area of reasonable size used as a site for approved compatible uses. (Amended by Stats. 1983, Ch. 1198, Sec. 2.)
  43. 43501.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    The board must enforce this part and may make and enforce rules and regulations for administering and enforcing it.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43501. The board 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. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  44. 43502.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    The board may examine any taxpayer’s books and records when it considers that necessary to carry out 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43502. The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  45. 43503.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    The board may hire accountants, auditors, investigators, and other expert or clerical help when needed to enforce its powers and duties 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43503. The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  46. 43504.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    A board certificate about notice mailing or personal service is prima facie evidence, and notices that must be mailed or served may generally be given by either mailing or personal service.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43504. A certificate by the board or an employee of the board 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 or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  47. 43505.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    Information about hazardous wastes that is available to the board must be made available 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 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43505. Any information regarding hazardous wastes which is available to the board shall be made available to the department. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  48. 43506.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    Tax return preparers and related service providers must not knowingly or recklessly disclose or use return-preparation information for any purpose other than preparing the return, unless consent or legal process applies.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43506. (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 3 (commencing with Section 43151), 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. 62. Effective January 1, 2001.)
  49. 43507.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    The board decides which taxpayer accounts may be included in the managed audit program, and taxpayers do not have to participate.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43507. (a) The board shall determine which taxpayer’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 taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 31. (AB 2009) Effective January 1, 2015.)
  50. 43507.1.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    A taxpayer’s account is eligible for the managed audit program only if the taxpayer 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 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43507.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business or activities involve few or no statutory exemptions. (b) The taxpayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 32. (AB 2009) Effective January 1, 2015.)
  51. 43507.2.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    If the board selects a taxpayer’s account for a managed audit, the board must identify the audit details and the taxpayer must review its records and provide the examined materials for verification.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43507.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions or activities covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions or activities 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 board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books and records to determine if it has any unreported liability for the audit period. (B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 33. (AB 2009) Effective January 1, 2015.)
  52. 43507.3.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    This section says the article does not restrict the board’s authority to examine a taxpayer’s books and records under Section 43502.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43507.3. Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502. (Added by Stats. 2014, Ch. 105, Sec. 34. (AB 2009) Effective January 1, 2015.)
  53. 43507.4.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    After a managed audit is completed and verified by the board, unpaid liability interest is charged at half the usual rate, and the liabilities and interest must be paid by the board’s 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43507.4. Upon completion of the managed audit and verification by the board, 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 board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 35. (AB 2009) Effective January 1, 2015.)
  54. 43507.5.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

    Verify source ↗

    The tax agency may keep billing, collecting, refunding, crediting, and enforcing certain hazardous-substances-related fees, and those fees must be administered under the law as it read when they were originally imposed.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 1. Administration [43501 - 43507.5] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) ## 43507.5. (a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, generator fee, and transportable treatment unit fee set forth in Sections 28, 54, and 64 of Chapter 73 of the Statutes of 2021 were not intended to repeal the authority of the Department of Toxic Substances Control and the California Department of Tax and Fee Administration to continue to administer and collect those fees. Therefore, the California Department of Tax and Fee Administration may continue billing and collecting fees due, making any refunds and effecting any credits, disposing of the money collected, and assessing any interest or penalties that have accrued, and may commence or continue to pursue any action or proceeding regarding the following fees: (1) The disposal fee imposed pursuant to Section 25174.1 of the Health and Safety Code, as that section read on December 31, 2022, for hazardous waste disposed of on or before June 30, 2022, that was due and payable on or before September 30, 2022. (2) The generator fee imposed pursuant to Section 25205.5 of the Health and Safety Code, as that section read on December 31, 2021, for hazardous waste generated on or before December 31, 2021, that was due and payable on or before February 28, 2022. (3) The transportable treatment unit fee imposed pursuant to Section 25205.14 of the Health and Safety Code, as that section read on December 31, 2022, for each facility or transportable treatment unit authorized on or before June 30, 2022, and that was due and payable on or before December 31, 2022. (b) A fee, including any applicable penalty or interest, collected pursuant to this section shall be administered pursuant to this part as it read at the time the fees described in subdivision (a) were originally imposed. (Amended by Stats. 2026, Ch. 62, Sec. 16. (SB 166) Effective July 6, 2026.)
  55. 43511.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must administer this article, and the article’s provisions 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 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43511. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  56. 43512.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must create a Taxpayers’ Rights Advocate, who handles taxpayer complaints and can stay actions that may cause irreparable loss.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43512. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board 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 executive officer of the board. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  57. 43513.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must create and run an education and information program for newly registered taxpayers and audit/compliance staff, and the program must include specified communications, training, and materials updates. Electronic media used under this section cannot use the voice, picture, or name of board members or the Controller.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43513. (a) The board 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 board. (2) Board 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 board 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 of inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 48. Effective January 1, 2000.)
  58. 43514.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must hold an annual hearing before the full board and let industry representatives and individual taxpayers present proposals about changes to the Hazardous Substances Tax Law.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43514. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Hazardous Substances Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  59. 43515.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must prepare and publish plain-language statements explaining procedures, remedies, and the rights and obligations of the board and taxpayers.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43515. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  60. 43516.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must certify in its annual report that collected or assessed revenue is not being used to evaluate officers or employees or to impose or suggest production quotas or goals, except for accounts receivable.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43516. (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 board 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) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  61. 43517.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must develop and implement a program to evaluate employee or officer performance in contacts with taxpayers.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43517. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  62. 43518.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    The board must work with specified groups to develop 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 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43518. The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, 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. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  63. 43519.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    Board appeal conferences must be held at a reasonable time and place convenient to the taxpayer, and the taxpayer has notice and participation rights.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43519. Procedures of the board, 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 board 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 he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  64. 43520.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

    Verify source ↗

    Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they file a timely claim and the board finds the staff acted unreasonably.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43520. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fees and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board 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 board 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 board 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. 2000, Ch. 1052, Sec. 63. Effective January 1, 2001.)
  65. 43521.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    Board officers and employees may not knowingly investigate or surveil anyone for non-tax-administration purposes.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43521. (a) An officer or employee of the board acting in connection with any law administered by the board 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 hazardous substances tax 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. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  66. 43522.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    This section sets a process for settling certain disputed civil tax matters, including review by the Attorney General, approval by the director, public-record requirements for larger settlements, and confidentiality 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43522. (a) It is the intent of the Legislature that the California Department of Tax and Fee Administration, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute, which arise under Section 105190 or 105310 of the Health and Safety Code, 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 tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax 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 tax, or penalties, or total tax 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 California Department of Tax and Fee Administration 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 taxpayers 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 taxpayer or the national defense. (d) The director shall not participate in the settlement of tax 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) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 43651. (h) 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 California Department of Tax and Fee Administration in implementing and administering the settlement program authorized by this section. (i) 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. 28. (SB 889) Effective January 1, 2024.)
  67. 43522.5.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    This section lets the board compromise certain final tax liabilities and sets conditions, notice duties, recordkeeping rules, and penalties for misconduct tied to offers in compromise.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43522.5. (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), the board, upon recommendation by its executive director and chief counsel, jointly, may compromise a final tax liability involving a reduction in tax in excess of seven thousand five hundred dollars ($7,500). Any recommendation for approval of an offer in compromise that is not either approved or disapproved within 45 days of the submission of the recommendation shall be deemed approved. (3) The board, itself, may by resolution delegate to the executive director and the chief counsel, jointly, the authority to compromise a final tax liability in which the reduction of tax is in excess of seven thousand five hundred dollars ($7,500), but less than ten thousand dollars ($10,000). (b) For purposes of this section, “a final tax liability” means any final tax liability arising under Part 22 (commencing with Section 43001), or related interest, additions to tax, penalties, or other amounts assessed under this part. (c) Offers in compromise shall be considered only for liabilities that were generated from a business that has been discontinued or transferred, where the taxpayer making the offer no longer has a controlling interest or association with the transferred business or has a controlling interest or association with a similar type of business as the transferred or discontinued business. (d) Offers in compromise shall not be considered where the taxpayer has been convicted of felony tax evasion under this part during the liability period. (e) For amounts to be compromised under this section, the following conditions shall exist: (1) The taxpayer shall establish that: (A) The amount offered in payment is the most that can be expected to be paid or collected from the taxpayer’s present assets or income. (B) The taxpayer does not have reasonable prospects of acquiring increased income or assets that would enable the taxpayer to satisfy a greater amount of the liability than the amount offered, within a reasonable period of time. (2) The board shall have determined that acceptance of the compromise is in the best interest of the state. (f) A determination by the board that it would not be in the best interest of the state to accept an offer in compromise in satisfaction of a final tax liability shall not be subject to administrative appeal or judicial review. (g) (1) Offers for liabilities with a fraud or evasion penalty shall require a minimum offer of the unpaid tax and fraud or evasion penalty. (2) The minimum offer may be waived if it can be shown that the taxpayer making the offer was not the person responsible for perpetrating the fraud or evasion. This authorization to waive only applies to partnership accounts where the intent to commit fraud or evasion can be clearly attributed to a partner of the taxpayer. (h) When an offer in compromise is either accepted or rejected, or the terms and conditions of a compromise agreement are fulfilled, the board shall notify the taxpayer in writing. In the event an offer is rejected, the amount posted will either be applied to the liability or refunded, at the discretion of the taxpayer. (i) When more than one taxpayer is liable for the debt, such as with spouses or partnerships or other business combinations, including, but not limited to, taxpayers who are liable through dual determination or successor’s liability, the acceptance of an offer in compromise from one liable taxpayer shall reduce the amount of the liability of the other taxpayers by the amount of the accepted offer. (j) Whenever a compromise of tax or penalties or total tax and penalties in excess of five hundred dollars ($500) is approved, there shall be placed on file for at least one year in the office of the executive director of the board a public record with respect to that compromise. The public record shall include all of the following information: (1) The name of the taxpayer. (2) The amount of unpaid tax and related penalties, additions to tax, interest, or other amounts involved. (3) The amount offered. (4) A summary of the reason why the compromise is in the best interest of the state. The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the taxpayer or violate the confidentiality provisions of Section 43651. No list shall be prepared and no releases distributed by the board in connection with these statements. (k) Any compromise made under this section may be rescinded, all compromised liabilities may be reestablished, without regard to any statute of limitations that otherwise may be applicable, and no portion of the amount offered in compromise refunded, if either of the following occurs: (1) The board determines that any person did any of the following acts regarding the making of the offer: (A) Concealed from the board any property belonging to the estate of any taxpayer or other person liable for the tax. (B) Received, withheld, destroyed, mutilated, or falsified any book, document, or record or made any false statement, relating to the estate or financial condition of the taxpayer or other person liable for the tax. (2) The taxpayer fails to comply with any of the terms and conditions relative to the offer. (l) Any person who, in connection with any offer or compromise under this section, or offer of that compromise to enter into that agreement, willfully does either of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both, together with the costs of investigation and prosecution: (1) Conceals from any officer or employee of this state any property belonging to the estate of a taxpayer or other person liable in respect of the tax. (2) Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax. (m) For purposes of this section, “person” means the taxpayer, any member of the taxpayer’s family, any corporation, agent, fiduciary, or representative of, or any other individual or entity acting on behalf of, the taxpayer, or any other corporation or entity owned or controlled by the taxpayer, directly or indirectly, or that owns or controls the taxpayer, directly or indirectly. (Amended by Stats. 2011, Ch. 15, Sec. 583. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
  68. 43523.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    The tax agency must release a levy if sale costs exceed the liability, and it must not sell seized property until it has given the taxpayer written notice of levy exemptions. The Taxpayers’ Rights Advocate may also order release or return of some funds, subject to time and amount 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43523. (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. 7. (SB 1507) Effective January 1, 2019.)
  69. 43523.5.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    If levied property is found to meet certain conditions, the board must return the property or sale proceeds to the taxpayer, unless tax collection is in jeopardy.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43523.5. (a) Except in any case where the board finds collection of the tax to be in jeopardy, 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 board 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 43448 to satisfy the tax 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 tax 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 43525. (Added by Stats. 1999, Ch. 929, Sec. 50. Effective January 1, 2000.)
  70. 43524.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    Exemptions from levy must be adjusted for debt collection enforcement to reflect California Consumer Price Index changes when the change is more than 5% higher than the previous adjustment.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43524. 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. 169. Effective January 1, 1994.)
  71. 43525.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    A taxpayer may ask the board to reimburse certain bank and third-party check charges caused by an erroneous board levy, withholding notice, processing action, or collection action.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43525. (a) A taxpayer may file a claim with the board 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 board. 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 board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board 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 board 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 board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board 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 board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 7. (SB 442) Effective January 1, 2014.)
  72. 43526.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    The California Department of Tax and Fee Administration must give taxpayers a preliminary notice before certain lien filings, and must send lien releases or related notices in specified error or request situations.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43526. (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 California Department of Tax and Fee Administration shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the California Department of Tax and Fee Administration 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) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 5 (commencing with Section 43350) of Chapter 3. (c) If the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the California Department of Tax and Fee Administration 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. (e) (1) The California Department of Tax and Fee Administration may release or subordinate a lien if the California Department of Tax and Fee Administration determines any of the following: (A) Release or subordination will facilitate the collection of the tax 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. 73. (SB 1496) Effective January 1, 2023.)
  73. 43527.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. )

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    A taxpayer may sue the State of California for damages if a board officer or employee recklessly disregards published procedures.

    ## 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 6. Administration [43501 - 43527] ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) ## 43527. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, 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 proceedings, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project 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, such as 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 which 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 board and shall be collected as a tax imposed under this part. (Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
  74. 43551.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Taxes, interest, and penalties due under specified hazardous substances tax sections must be paid to the board as remittances payable to the State Board of Equalization.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43551. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Sections 43051, 43053, and 43055, shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Waste Control Account. (Amended by Stats. 1998, Ch. 882, Sec. 13. Effective January 1, 1999.)
  75. 43552.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. )

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    The board must send received payments to the Treasurer for deposit in the State Treasury credit of the Toxic Substances Control Account.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43552. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state pursuant to Section 43054 shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer for deposit in the State Treasury to the credit of the Toxic Substances Control Account. (Added by Stats. 1998, Ch. 882, Sec. 14. Effective January 1, 1999.)
  76. 43553.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Taxes, interest, and penalties due under Section 43056 must be paid to the board as remittances, and the board must forward those payments to the Treasurer.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43553. All taxes, interest, and penalties imposed on all amounts of tax required to be paid to the state pursuant to Section 43056 shall be paid to the board in the form of remittances payable to the State Board of Equalization. The board shall transmit the payments to the Treasurer to be deposited into the State Treasury to the credit of the Occupational Lead Poisoning Prevention Account. (Added by Stats. 1991, Ch. 798, Sec. 8.)
  77. 43554.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Certain fees, interest, and penalties must be paid to the Board of Equalization as remittances, and the board must forward the payments to the Treasurer.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43554. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43057 shall be paid to the board in the form of remittances payable to the Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Childhood Lead Poisoning Prevention Fund. (Added by Stats. 1991, Ch. 799, Sec. 9.)
  78. 43555.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Certain federal payments must be remitted to the board, which must pass them to the Treasurer for deposit into the State Treasury; the department may spend the credited funds only with legislative appropriation and for federal-law-allowed administrative purposes.

    ## 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 7. Disposition of Proceeds [43551 - 43555] ( Chapter 7 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43555. Notwithstanding Section 43551, all amounts required to be paid to the state pursuant to Section 43051, 43053, 43054, and 43055 by the United States and its agencies and instrumentalities shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payment to the Treasurer to be deposited into the State Treasury to the credit of the Federal Receipts Account, created pursuant to Section 25174.8 of the Health and Safety Code, and which may be expended by the department, upon appropriation by the Legislature, for those administrative purposes allowed by federal law. (Amended by Stats. 1994, Ch. 1223, Sec. 8. Effective January 1, 1995.)
  79. 436.

    ## 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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    All timber on privately and publicly owned land is exempt from property tax and possessory interest tax, and is not to be assessed, for the 1977–78 fiscal year lien date and later.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 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. ) ## 436. On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation, including possessory interest taxation, and shall not be assessed for taxation purposes. Nothing herein shall preclude the assessment of trees standing on land not zoned as timberland production under this article for purposes of property taxation based on their aesthetic or amenity value. (Amended by Stats. 1982, Ch. 1489, Sec. 38.)
  80. 43602.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. )

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    A person who refuses to file a required return, report, supplemental return, or other data required by the board 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 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43602. Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine in an amount not to exceed five hundred dollars ($500) for each offense. (Amended by Stats. 1982, Ch. 496, Sec. 43. Effective July 12, 1982.)
  81. 43603.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Anyone who knowingly files a false tax return, blocks inspections, fails to keep or preserve required records, or alters records to falsify them commits a misdemeanor and may be fined, jailed, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43603. Any person who knowingly or willfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for which provision is made in this part, or who fails to keep records as prescribed by the board, or who fails to preserve such records for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such records for the purpose of falsifying the records is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  82. 43604.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. )

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    Any person who willfully evades or tries to evade payment of the tax under this part commits a felony.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651] ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) ## CHAPTER 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43604. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  83. 43605.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A person convicted of a violation of this part, when no other penalty is specifically provided, is guilty of a misdemeanor and may be fined up to $500, jailed up to 6 months, or both.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43605. Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  84. 43606.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A person convicted of a felony for violating this part, when no other punishment is specifically provided, must be fined up to $5,000, imprisoned under Penal Code section 1170(h), or both.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43606. Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not more than five thousand dollars ($5,000), by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both that fine and imprisonment. (Amended by Stats. 2011, Ch. 15, Sec. 584. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
  85. 43607.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. )

    Verify source ↗

    A prosecution for violating this part’s penal provisions must be started within 3 years after the offense is committed.

    ## 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 8. Violations [43602 - 43607] ( Chapter 8 added by Stats. 1981, Ch. 756, Sec. 3. ) ## 43607. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense. (Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
  86. 43651.

    ## 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 9. Disclosure of Information [43651- 43651.] ( Chapter 9 added by Stats. 1982, Ch. 496, Sec. 44. )

    Verify source ↗

    This section requires tax-fee information sharing with health and toxic-substances agencies, restricts disclosure of taxpayer information, and lets the Governor authorize limited inspections and disclosures by order.

    ## 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 9. Disclosure of Information [43651- 43651.] ( Chapter 9 added by Stats. 1982, Ch. 496, Sec. 44. ) ## 43651. (a) The California Department of Tax and Fee Administration shall provide to the State Department of Public Health or the Department of Toxic Substances Control any and all information obtained under this part relating to the fee collected for that agency. (b) The Department of Toxic Substances Control and the California Department of Tax and Fee Administration may utilize any information obtained pursuant to this part to develop data on the generation or disposal of hazardous or extremely hazardous waste within the state. Notwithstanding any other provision of this section, the Department of Toxic Substances Control may make waste generation and disposal data available to the public. (c) It shall be unlawful for the California Department of Tax and Fee Administration, the State Department of Public Health, the Department of Toxic Substances Control, or any person having an administrative duty under this part to make known, in any manner whatever, the name, business affairs, operations, or any other information pertaining to a taxpayer or to permit any return or report, or copy thereof, or any fee billing or book containing any abstract or particulars thereof, to be seen or examined by any person not expressly authorized by subdivision (a) and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the California Department of Tax and Fee Administration under this part by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. (d) Notwithstanding subdivision (c), the successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information regarding the determination of any unpaid tax or the amount of taxes, interest, or penalties required to be collected or assessed. (e) Nothing in this section shall be construed as limiting or increasing the public’s access to information on any aspect of hazardous or extremely hazardous waste generation or disposal collected pursuant to other state or local laws, regulations, or ordinances. (f) Notwithstanding subdivision (c), a feepayer may be given otherwise confidential information, subject to the limitations provided in the Information Practices Act of 1977 (Chapter 1 (commencing with Section 1798) of Title 1.8 of Part 4 of Division 3 of the Civil Code), about another feepayer to the extent the information is necessary to establish that the feepayer is responsible for paying the Childhood Lead Poisoning Prevention Fee imposed pursuant to Chapter 5 (commencing with Section 105275) of Division 103 of the Health and Safety Code due to their historical association with that feepayer. (Amended by Stats. 2021, Ch. 432, Sec. 155. (SB 824) Effective January 1, 2022.)
  87. 437.

    ## 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. )

    Verify source ↗

    If a taxing agency’s debt limit is tied to assessed value, the assessed value must include certain revenue-based valuation equivalents.

    ## 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. ) ## 437. Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added to such assessed value the assessed valuation equivalents of revenue amounts certified pursuant to Section 27423 of the Government Code. The assessed valuation equivalents for revenue amounts certified pursuant to Section 27423 of the Government Code shall be derived by multiplying such amounts by a factor of 100 and dividing the product by the secured tax rate for the prior year. (Amended by Stats. 1984, Ch. 678, Sec. 23.)
  88. 4372.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    The abstract list must include all information in the rolls about unpaid items, and its form must be approved by the Controller.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4372. The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be approved by the Controller, as may be most easily and accurately used in effecting the redemption of property thereon. (Amended by Stats. 1949, Ch. 241.)
  89. 4373.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    Each year after property becomes tax-defaulted by law, the tax collector must enter unpaid items into the abstract list or prepare an abstract list of them.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4373. Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded. (Amended by Stats. 1985, Ch. 316, Sec. 59.)
  90. 4374.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    When an abstract list is completed or updated, the auditor must certify that it is a true and correct statement of unpaid-tax property information.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4374. Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct statement of all information relating to property on which all or any part of the taxes are unpaid which is contained in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the abstract lists. (Amended by Stats. 1949, Ch. 241.)
  91. 4375.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    Clerical or description/form errors caused by preparing the abstract list may be corrected on that list.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4375. When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract list under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on any secured roll or delinquent roll. (Added by Stats. 1945, Ch. 694.)
  92. 4376.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    An abstract list, or a certified copy from the tax collector, is prima facie evidence of certain tax and assessment facts.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4376. The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment, equalization, and levy of the taxes. (Amended by Stats. 1974, Ch. 1101.)
  93. 4377.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    County officers may destroy certain tax rolls only after required approvals, certification, and substitute record retention are in place; the abstract list must be kept for at least two years after the lien is removed.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4377. Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county officer or officers in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors of the county, (b) the abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least 12 years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period. The abstract list prepared under Section 4373, or any photographic record thereof, shall be retained by the tax collector for at least two years after the time the lien has been removed. (Amended by Stats. 1991, Ch. 532, Sec. 33.)
  94. 4378.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    If the delinquent tax roll and original secured roll are destroyed under Section 4377, certain omitted delinquent property is conclusively treated as redeemed, unless there is a recorded tax deed on file.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4378. Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore became delinquent but does not appear in the abstract list shall conclusively be presumed to have been redeemed and the delinquency satisfied and any notices of tax default and power of sale canceled, unless there then appears of record in the proper county a tax deed on sale thereof pursuant to this division. However, the conclusive presumption of payment and redemption prior to sale pursuant to this division shall not apply as against a tax deed issued within one year prior to the destruction of the delinquent tax roll and original secured roll, unless the tax deed was not recorded, in the proper county, within one year after the date of the deed. (Amended by Stats. 1985, Ch. 316, Sec. 60.)
  95. 4379.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. )

    Verify source ↗

    A proceeding or defense based on a tax deed claim is barred after the specified tax rolls are destroyed, unless the deed was recorded in time. If barred, the grantee or successor’s only recourse is a refund claim under Section 3729 within one year after the bar arises.

    ## 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 4. Preparation of Abstract Lists [4372 - 4379] ( Chapter 4 repealed and added by Stats. 1945, Ch. 694. ) ## 4379. No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon the abstract list shall be maintained or asserted after the destruction of the delinquent tax roll and original secured roll pursuant to Section 4377 unless the tax deed was recorded in the proper county at the date of the destruction or within one year after the date of the deed, whichever is later. If the proceeding or defense is barred by this section, the only recourse of the grantee in the tax deed, or the grantee’s successor in interest, shall be to obtain a refund in the manner prescribed in Section 3729 upon claim made within one year after the bar arises. (Amended by Stats. 1985, Ch. 316, Sec. 61.)
  96. 43800.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    This section says the part is called the Hazardous Spill Prevention Fee 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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43800. This part shall be known, and may be cited, as the Hazardous Spill Prevention Fee Law. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  97. 43801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    The fee collection and administration rules here use the definitions in Public Utilities Code Section 7710 unless this part or Part 30 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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43801. The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  98. 43802.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43802. “Department” means the Department of Toxic Substances Control. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  99. 43803.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43803. “Director” means the Director of Toxic Substances Control. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  100. 43804.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    This section defines “hazardous material” by listing four incorporated legal definitions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43804. “Hazardous material” means any of the following: (1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations. (2) A hazardous material as defined in Section 25501 of the Health and Safety Code. (3) A hazardous material as defined in Section 2402.7 of the Vehicle Code. (4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  101. 43805.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    This section says “hazardous waste” means the same thing as in Health and Safety Code Section 25117.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43805. “Hazardous waste” has the same meaning as defined in Section 25117 of the Health and Safety Code. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  102. 43806.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    This section defines “surface transporter” and lets the department change that definition by regulation 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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43806. (a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code. (b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  103. 43807.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    A hazardous materials transport fee must be administered and collected by the board, and motor carriers and railroads must pay it on the stated deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43807. The fee imposed on surface transporters of hazardous materials pursuant to Section 7714.5 of the Public Utilities Code shall be administered and collected by the board in accordance with this part and Part 30 (commencing with Section 55001) of Division 2 of this code, and shall be due and payable as follows: (a) The fee to be paid by motor carriers is due and payable on the last day of December for each state fiscal year. (b) The fee to be paid by railroads is due and payable within 30 days from the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the office of the board within that 30-day period. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  104. 43808.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    Fees, interest, and penalties due under Section 43807 must be paid to the board as remittance payable to the State Board of Equalization, and the board must forward the payments to the Treasurer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43808. All fees, interest, and penalties imposed and all amounts of fees required to be paid to the state pursuant to Section 43807 shall be paid to the board in the form of remittance payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Hazardous Spill Prevention Account in the Railroad Accident Prevention and Response Fund. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  105. 43810.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. )

    Verify source ↗

    For the hazardous spill prevention fee under Section 43807, “department” means 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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800 - 43810] ( Part 22.1 added by Stats. 1994, Ch. 1223, Sec. 9. ) ## 43810. Notwithstanding Section 55381, for purposes of the fee administered under Section 43807, “department” means the Department of Toxic Substances Control. (Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.)
  106. 439.

    ## 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. )

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    This section defines when property is “enforceably restricted” 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. ) ## 439. For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. (Added by Stats. 1977, Ch. 1040.)
  107. 439.1.

    ## 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. )

    Verify source ↗

    This section defines “restricted historical property” and “qualified historical property” 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. ) ## 439.1. For purposes of this article “restricted historical property” means qualified historical property, as defined in Section 50280.1 of the Government Code, that is subject to a historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. For purposes of this section, “qualified historical property” includes qualified historical improvements and any land on which the qualified historical improvements are situated, as specified in the historical property contract. If the historical property contract does not specify the land that is to be included, “qualified historical property” includes only that area of reasonable size that is used as a site for the historical improvements. (Amended by Stats. 1993, Ch. 831, Sec. 2. Effective October 6, 1993.)
  108. 439.2.

    ## 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. )

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    For enforceably restricted historical property, the county assessor must use the capitalization of income method and may not rely on sales data of similar property.

    ## 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. ) ## 439.2. When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not enforceably restricted, and shall value that restricted historical property 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 that can be imputed to the restricted historical property being valued based upon rent actually received for the property by the owner and upon typical rentals received in the area for similar property in similar use where the owner pays the property tax. When the restricted historical property being valued is actually encumbered by a lease, any cash rent or its equivalent considered in determining the fair rent of the property shall be the amount for which the property would be expected to rent were the rental payment to be renegotiated in the light of current conditions, including applicable provisions under which the property is enforceably restricted. (2) Where sufficient rental information is not available, the income shall be that which the restricted historical property being valued reasonably can be expected to yield under prudent management and subject to applicable provisions under which the property is enforceably restricted. (3) If the parties to an instrument that enforceably restricts the property stipulate therein an amount that constitutes the minimum annual income to be capitalized, then the income to be capitalized shall not be less than the amount so stipulated. For 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, that the property can be expected to yield to an owner-operator annually on the average from any use of the property permitted under the terms by which the property is enforceably restricted. Expenditures shall be any outlay or average annual allocation of money or money’s worth that can be fairly charged against the revenue expected to be received during the period used in computing the 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 property, property taxes, corporation income taxes, or corporation franchise taxes based on income. (b) The capitalization rate to be used in valuing owner-occupied single-family dwellings 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 and that was the yield rate equal to the effective average interest rate on conventional mortgages as most recently published by the Federal Home Loan Mortgage Corporation, or as that entity may be known in the future, as of September 1, rounded to the nearest one-fourth of 1 percent. (2) A historical property risk component of 4 percent. (3) A component for property taxes that shall be a percentage equal to the estimated total tax rate applicable to the property for the assessment year times the assessment ratio. (4) A component for amortization of the improvements that shall be a percentage equivalent to the reciprocal of the remaining life. (c) The capitalization rate to be used in valuing all other restricted historical property 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 and that was the yield rate equal to the effective average interest rate on conventional mortgages as determined by the Federal Home Loan Mortgage Corporation, or as that entity may be known in the future, as of September 1, rounded to the nearest one-fourth of 1 percent. (2) A historical property risk component of 2 percent. (3) A component for property taxes that shall be a percentage equal to the estimated total tax rate applicable to the property for the assessment year times the assessment ratio. (4) A component for amortization of the improvements that shall be a percentage equivalent to the reciprocal of the remaining life. (d) Unless a party to an instrument that creates an enforceable restriction expressly prohibits the 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. (e) The value of the restricted historical property shall be the quotient of the income determined as provided in subdivision (a) divided by the capitalization rate determined as provided in subdivision (b) or (c). (f) The ratio prescribed in Section 401 shall be applied to the value of the property determined in subdivision (d) to obtain its assessed value. (Amended by Stats. 2020, Ch. 371, Sec. 27. (SB 1473) Effective January 1, 2021.)
  109. 439.3.

    ## 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. )

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    If nonrenewal notice has been served for restricted historical property, the county assessor must value it under this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. ) ## 439.3. Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract has served notice of nonrenewal as provided in Section 50282 of the Government Code, the county assessor shall value that restricted historical property as provided in this section. (a) Following the hearing conducted pursuant to Section 50285 of the Government Code, subdivision (b) shall apply until the termination of the period for which the restricted historical property is enforceably restricted. (b) The board or assessor in each year until the termination of the period for which the property is enforceably restricted shall do all of the following: (1) Determine the full cash value of the property pursuant to Section 110.1. If the property is not subject to Section 110.1 when the restriction expires, the value shall be determined pursuant to Section 110 as if the property were free of contractual restriction. If the property will be subject to a use for which this chapter provides a special restricted assessment, the value of the property shall be determined as if it were subject to the new restriction. (2) Determine the value of the property by the capitalization of income method as provided in Section 439.2 and without regard to the fact that a notice of nonrenewal or cancellation has occurred. (3) Subtract the value determined in paragraph (2) of this subdivision by capitalization of income from the full cash value determined in paragraph (1). (4) Using the rate announced by the board pursuant to paragraph (1) of subdivision (b) of Section 439.2, discount the amount obtained in paragraph (3) for the number of years remaining until the termination of the period for which the property is enforceably restricted. (5) Determine the value of the property by adding the value determined by the capitalization of income method as provided in paragraph (2) and the value obtained in paragraph (4). (6) Apply the ratios prescribed in Section 401 to the value of the property determined in paragraph (5) to obtain its assessed value. (Amended by Stats. 1993, Ch. 831, Sec. 4. Effective October 6, 1993.)
  110. 439.4.

    ## 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 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. )

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    Historical property cannot be valued under this article unless an enforceable restriction meeting Section 439’s requirements is signed, accepted, and recorded on or before the lien date for the fiscal year when the valuation would apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.9. Historical Property [439 - 439.4] ( Article 1.9 added by Stats. 1977, Ch. 1040. ) ## 439.4. No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply. (Added by Stats. 1977, Ch. 1040.)
  111. 44000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    This section names the Marine Invasive Species Fee Collection Law and says it 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 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44000. This part shall be known, and may be cited, as the Marine Invasive Species Fee Collection Law. (Amended by Stats. 2003, Ch. 491, Sec. 28. Effective January 1, 2004.)
  112. 44001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    This section defines “department” for this part as 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 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44001. For purposes of this part, “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 432, Sec. 156. (SB 824) Effective January 1, 2022.)
  113. 44002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    The collection and administration of the fee must follow the definitions in Public Resources Code Section 71200, unless those definitions are expressly superseded by this part or Part 30.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44002. The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be governed by the definitions specified in Section 71200 of the Public Resources Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2. (Added by Stats. 2000, Ch. 110, Sec. 1. Effective July 10, 2000.)
  114. 44003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    The department must administer and collect a fee imposed on vessel owners or operators under another code section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44003. The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section 55001) of Division 2. (Amended by Stats. 2021, Ch. 432, Sec. 157. (SB 824) Effective January 1, 2022.)
  115. 44004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    Certain persons subject to specified fees must register with the department using department-provided forms or procedures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44004. Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department. (Amended by Stats. 2021, Ch. 432, Sec. 158. (SB 824) Effective January 1, 2022.)
  116. 44005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    Owners or operators of vessels must pay the assessed fee to the department within 30 days, unless Section 44006 authorizes otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44005. Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent. (Amended by Stats. 2021, Ch. 432, Sec. 159. (SB 824) Effective January 1, 2022.)
  117. 44006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    The department may let a feepayer file a return instead of issuing a fee assessment, and the return must list specified vessel voyages and California ports of call. If that return filing is authorized, the fees must be paid by the end of the next calendar month after the reporting period ends.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44006. In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other period set by the department. The return shall identify each vessel voyage and each port of call in California for which a ballast water report is required to be filed with the State Lands Commission, pursuant to Section 71205 of the Public Resources Code, during the period covered by the return. If the department authorizes the filing of a return, the fees must be paid to the department by the end of the calendar month following the end of the return reporting period. (Amended by Stats. 2021, Ch. 432, Sec. 160. (SB 824) Effective January 1, 2022.)
  118. 44007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. )

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    Certain fees, interest, and penalties must be paid as remittances to the department, and the department must send those payments to the Treasurer for deposit into the Marine Invasive Species Control Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 22.5. [44000 - 44007] ( Part 22.5 added by Stats. 2000, Ch. 110, Sec. 1. ) ## 44007. All fees, interest, and penalties imposed and all fees required to be paid to the state pursuant to Section 71215 of the Public Resources Code shall be paid in the form of remittances payable to the department. The department shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Marine Invasive Species Control Fund. (Amended by Stats. 2021, Ch. 432, Sec. 161. (SB 824) Effective January 1, 2022.)
  119. 441.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    This section requires certain property owners to file signed property statements with the assessor and lets the assessor request property information and records in several situations.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 441. (a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of one hundred thousand dollars ($100,000) or more for any assessment year shall file a signed property statement with the assessor. Every person owning personal property that does not require the filing of a property statement or real property shall, upon request of the assessor, file a signed property statement. Failure of the assessor to request or secure the property statement does not render any assessment invalid. (b) The property statement shall be declared to be true under the penalty of perjury and filed annually with the assessor between the lien date and 5 p.m. on April 1. The penalty provided by Section 463 applies for property statements not filed by May 7. If May 7 falls on a Saturday, Sunday, or legal holiday, a property statement that is mailed and postmarked on the next business day shall be deemed to have been filed between the lien date and 5 p.m. on May 7. If, on the dates specified in this subdivision, the county’s offices are closed for the entire day, that day is considered a legal holiday for purposes of this section. (c) The property statement may be filed with the assessor through the United States mail, provided that it is mailed in a manner that includes a postmark and is properly addressed with postage prepaid. (1) For purposes of this subdivision, “postmark” means a postal marking on a letter, package, or postcard indicating the date on which the item is delivered to the United States Postal Service. (2) A taxpayer may use bulk filing services offered by the United States Postal Service to comply with this subdivision. (3) For purposes of determining the date upon which the property statement is deemed filed with the assessor, the date of postmark as affixed by the United States Postal Service, or the date certified by a bona fide private courier service on the envelope containing the application, shall control. (4) This subdivision shall be applicable to every taxing agency, including, but not limited to, a chartered city and county, or chartered city. (d) (1) At any time, as required by the assessor for assessment purposes, every person shall make available for examination information or records regarding their property or any other personal property located on premises they own or control. In this connection details of property acquisition transactions, construction and development costs, rental income, and other data relevant to the determination of an estimate of value are to be considered as information essential to the proper discharge of the assessor’s duties. (2) (A) Upon written request of an assessor, the assessee or the assessee’s designated representative shall transmit the information or records described in paragraph (1) by mail, or in electronic format if the information or records are available in electronic format or have been previously digitized. This paragraph shall not be construed or interpreted to limit the assessor’s authority to also examine information or records described in paragraph (1). (B) Information or records requested pursuant to this paragraph shall be transmitted within a reasonable time period. (3) (A) This subdivision shall also apply to an owner-builder or an owner-developer of new construction that is sold to a third party, is constructed on behalf of a third party, or is constructed for the purpose of selling that property to a third party. (B) The owner-builder or owner-developer of new construction described in subparagraph (A), shall, within 45 days of receipt of a written request by the assessor for information or records, provide the assessor with all information and records regarding that property. The information and records provided to the assessor shall include the total consideration provided either by the purchaser or on behalf of the purchaser that was paid or provided either, as part of or outside of the purchase agreement, including, but not limited to, consideration paid or provided for the purchase or acquisition of upgrades, additions, or for any other additional or supplemental work performed or arranged for by the owner-builder or owner-developer on behalf of the purchaser. (e) In the case of a corporate owner of property, the property statement shall be signed either by an officer of the corporation or an employee or agent who has been designated in writing by the board of directors to sign the statements on behalf of the corporation. (f) In the case of property owned by a bank or other financial institution and leased to an entity other than a bank or other financial institution, the property statement shall be submitted by the owner bank or other financial institution. (g) The assessor may refuse to accept any property statement the assessor determines to be in error. (h) If a taxpayer fails to provide information to the assessor pursuant to subdivision (d) and introduces any requested materials or information at any assessment appeals board hearing, the assessor may request and shall be granted a continuance for a reasonable period of time. The continuance shall extend the two-year period specified in subdivision (c) of Section 1604 for a period of time equal to the period of the continuance. (i) Notwithstanding any other provision of law, every person required to file a property statement pursuant to this section shall be permitted to amend that property statement until May 31 of the year in which the property statement is due, for errors and omissions not the result of willful intent to erroneously report. The penalty authorized by Section 463 does not apply to an amended statement received prior to May 31, provided the original statement is not subject to penalty pursuant to subdivision (b). The amended property statement shall otherwise conform to the requirements of a property statement as provided in this article. (j) This subdivision shall apply to the oil, gas, and mineral extraction industry only. Any information that is necessary to file a true, correct, and complete statement shall be made available by the assessor, upon request, to the taxpayer by mail or at the office of the assessor by February 28. For each business day beyond February 28 that the information is unavailable, the filing deadline in subdivision (b) shall be extended in that county by one business day, for those statements affected by the delay. In no case shall the filing deadline be extended beyond June 1 or the first business day thereafter. (k) The assessor may accept the filing of a State Board of Equalization form by the use of electronic media. In lieu of the signature required by subdivision (a) and the declaration under penalty of perjury required by subdivision (b), a State Board of Equalization form filed using electronic media shall be authenticated pursuant to methods specified by the assessor and approved by the State Board of Equalization. Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, and facsimile machine. (l) (1) After receiving the notice required by Section 1162, the manager in control of a fleet of fractionally owned aircraft shall file with the lead county assessor’s office one signed property statement for all of its aircraft that have acquired situs in the state, as described in Section 1161. (2) Flight data required to compute fractionally owned aircraft allocation under Section 1161 shall be segregated by airport. (m) (1) After receiving the notice required by paragraph (5) of subdivision (b) of Section 1153.5, a commercial air carrier whose certificated aircraft is subject to Article 6 (commencing with Section 1150) of Chapter 5 shall file with the lead county assessor’s office designated under Section 1153.5 one signed property statement for its personal property at all airport locations and fixtures at all airport locations. (2) Each commercial air carrier may file one schedule for all of its certificated aircraft that have acquired situs in this state under Section 1151. (3) Flight data required to compute certificated aircraft allocation under Section 1152 and subdivision (g) of Section 202 of Title 18 of the California Code of Regulations shall be segregated by airport location. Each commercial air carrier shall report this flight data for the entire state, segregated by county and airport, to the lead county assessor’s office designated under Section 1153.5. (Amended by Stats. 2024, Ch. 217, Sec. 2. (AB 1879) Effective January 1, 2025.)
  120. 441.5.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    The assessor may accept taxpayer information instead of the printed property statement if it is provided in one of the listed ways.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 441.5. (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods: (1) Attachments to the property statement, provided that the attachments shall be in a format as specified by the assessor and one copy of the property statement, as printed by the assessor, is signed by the taxpayer and carries appropriate reference to the data attached. (2) An electronically filed property statement that is authenticated as provided in subdivision (k) of Section 441. (3) A property statement that is substantially similar to the property statement as printed by the assessor that is signed by the taxpayer. (b) The assessor may consider information provided by any of the methods specified in subdivision (a) as the property statement for purposes of this division. (Amended by Stats. 2009, Ch. 204, Sec. 4. (SB 822) Effective January 1, 2010.)
  121. 442.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Property statements must list taxable property and required information, and people with property must give required records to the assessor. Special rules apply for property belonging to others and for certain lease-option property.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 442. (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon. Every person owning, claiming, possessing, controlling or managing property shall furnish any required information or records to the assessor for examination at any time. (b) The requirements of this article shall be satisfied with respect to property belonging to others for which the declarer has contractual property tax obligations if the declarer includes that property in the property statement, submits the statement timely, and includes in the statement all information required in the statement pertaining to property belonging to others. (c) Property that is the subject of a contract designated as a lease that provides that the lessee has the option of acquiring the property at the end of the lease term for one dollar ($1), or any other nominal consideration, shall be reported by the lessor on the lessor’s property statement. If that property qualifies for the property tax exemption provided for by subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution, that property shall be regarded as owned by the lessee and is not required to be shown on any property statement of the lessor. (Amended by Stats. 2003, Ch. 316, Sec. 4. Effective January 1, 2004.)
  122. 443.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A property statement must also show the county where the property is taxable, and if it is taxable in the county where the statement is made, any city or revenue district where it is situated.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 443. The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made, any city or revenue district where it is situated. (Enacted by Stats. 1939, Ch. 154.)
  123. 443.1.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    If a property statement is timely filed in duplicate and the filer asks for it, the assessor must mark the duplicate with the full value of each reported property category and return it by July 15 of that year.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 443.1. If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property reported on the statement, the full value of such category of property as determined by the assessor, the assessor shall perform such service and shall return the duplicate to the person filing it no later than July 15 of the year in which it was filed. (Amended by Stats. 1974, Ch. 311.)
  124. 445.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The property statement must describe the property in the detail required, and that detail may include cost information when the assessee knows it or can get it from records.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 445. The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records. (Amended by Stats. 1970, Ch. 531.)
  125. 448.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A property statement must show all information as of 12:01 a.m. on 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 448. The property statement shall show all information as of 12:01 a.m. on the lien date. (Amended by Stats. 1967, Ch. 818.)
  126. 45001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    This section says Part 23 is known as the Integrated Waste Management Fee 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45001. This part shall be known, and may be cited, as the Integrated Waste Management Fee Law. (Amended by Stats. 1993, Ch. 656, Sec. 42. Effective October 1, 1993.)
  127. 45002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The collection and administration of the fee are governed by certain Public Resources Code definitions 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45002. The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part. (Amended by Stats. 1993, Ch. 656, Sec. 43. Effective October 1, 1993.)
  128. 45003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    Definitions in this chapter govern how this part is read, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45003. Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  129. 45004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    This section says the part’s provisions, when they are substantially the same as earlier law on the same subject, are to 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45004. 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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  130. 45005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Actions or proceedings started before this part takes effect, and any accrued rights, are not affected; procedures already taken should follow this part as closely as possible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45005. 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 this part as far as possible. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  131. 45006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    This section defines “person” to include a broad list of individuals, entities, public bodies, and combinations acting as a unit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45006. “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency, or subdivision of this state or any other group or combination acting as a unit. (Amended by Stats. 1994, Ch. 1200, Sec. 75. Effective September 30, 1994.)
  132. 45007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    This section defines “Board” or “department” as 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45007. “Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 88. (SB 1528) Effective January 1, 2025.)
  133. 45008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    This section defines “in this state” as the area within California’s exterior limits, including territory within those limits owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45008. “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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  134. 45009.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    “Fee payer” means a person liable to pay the fee imposed under Public Resources Code Section 48000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 1. General Provisions and Definitions [45001 - 45009] ( Chapter 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45009. “Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code. (Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)
  135. 4501.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. )

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    The definitions in this chapter control how this part is interpreted.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4501. The definitions in this chapter shall govern the construction of this part. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  136. 4502.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. )

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    This section defines “assigned penalties” for taxes and assessments assigned under a tax certificate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4502. “Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or may be payable pursuant to Sections 2617, 2618, 2704, 2705, 2759, 2760, 2761, 2762, and 4103. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  137. 4503.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. )

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    This section defines “delinquency date” as the date when a delinquency penalty attaches to taxes under certain listed sections.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4503. “Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  138. 4504.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. )

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    This section defines “secured roll property” as property that stays on the secured roll after the taxes on it have been declared in default.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4504. “Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  139. 4505.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. )

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    This section defines a tax certificate and says how tax certificates are issued and in what form they may exist.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 1. General Definitions [4501 - 4505] ( Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4505. “Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the right to receive all amounts in respect of a delinquency in connection with secured roll property or property on the supplemental roll. (a) A tax certificate shall be issued for a separately assessed parcel, or for multiple parcels with separate assessments, that are delinquent or defaulted at the time of the offer of the sale of the tax certificate and not for any subsequent year taxes or assessments. A tax certificate shall identify the parcel or parcels securing the certificate, bear the date of the purchase of the tax certificate, the name of the purchaser (or any successor) of the tax certificate, the total amount due, including taxes and assessments, being assigned to the purchaser of the tax certificate (as they may be reduced pursuant to subdivision (b) of Section 4525), and the purchase price of the tax certificate. (b) Tax certificates may be in the form of physical certificates or may be in book-entry form, including an electronic medium, in the discretion of the county. (Amended by Stats. 1996, Ch. 699, Sec. 4. Effective January 1, 1997.)
  140. 45051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 2. The Integrated Waste Management Fee [45051 - 45102] ( Heading of Chapter 2 amended by Stats. 1993, Ch. 656, Sec. 45. ) ## ARTICLE 1. Imposition of Fee [45051- 45051.] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board must administer and collect the fee imposed under Section 48000 of the Public Resources Code, 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 2. The Integrated Waste Management Fee [45051 - 45102] ( Heading of Chapter 2 amended by Stats. 1993, Ch. 656, Sec. 45. ) ## ARTICLE 1. Imposition of Fee [45051- 45051.] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45051. The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part. (Amended by Stats. 1993, Ch. 656, Sec. 46. Effective October 1, 1993.)
  141. 451.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    The assessor must keep requested information and property statement information secret, and the statement is not open to public inspection except as provided in Section 408.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 451. All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document and is not open to inspection, except as provided in Section 408. (Amended by Stats. 1971, Ch. 1633.)
  142. 45101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 2. The Integrated Waste Management Fee [45051 - 45102] ( Heading of Chapter 2 amended by Stats. 1993, Ch. 656, Sec. 45. ) ## ARTICLE 2. Registration and Security [45101 - 45102] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Operators of certain solid waste landfills must register with the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 2. The Integrated Waste Management Fee [45051 - 45102] ( Heading of Chapter 2 amended by Stats. 1993, Ch. 656, Sec. 45. ) ## ARTICLE 2. Registration and Security [45101 - 45102] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45101. Every person who operates a solid waste landfill required to have a solid waste facilities permit pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of the Public Resources Code shall register with the board. (Amended by Stats. 1993, Ch. 656, Sec. 48. Effective October 1, 1993.)
  143. 45102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 2. The Integrated Waste Management Fee [45051 - 45102] ( Heading of Chapter 2 amended by Stats. 1993, Ch. 656, Sec. 45. ) ## ARTICLE 2. Registration and Security [45101 - 45102] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board may require security from persons covered by this part, may sell it at public auction to recover amounts due, 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 2. The Integrated Waste Management Fee [45051 - 45102] ( Heading of Chapter 2 amended by Stats. 1993, Ch. 656, Sec. 45. ) ## ARTICLE 2. Registration and Security [45101 - 45102] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45102. 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 fee 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, the notice 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. 16. Effective January 1, 1995.)
  144. 4511.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 2. Authorization and Administration [4511 - 4513] ( Chapter 2 added by Stats. 1995, Ch. 189, Sec. 7. )

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    A county may sell tax certificates if the tax collector recommends it and the county board of supervisors approves by resolution during the relevant fiscal year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 2. Authorization and Administration [4511 - 4513] ( Chapter 2 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4511. Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certificates. If the board orders the discontinuance of the procedures authorized by this part, all of the following shall occur: (a) All of the provisions of this part, other than Section 4521, shall remain in full force and effect until all tax certificates have been canceled. (b) The county shall maintain the Tax Certificate Redemption Fund until all tax certificates have been canceled. (c) After all tax certificates have been canceled, all funds on deposit in the Tax Certificate Redemption Fund shall be paid to the tax collector to be applied and distributed in the same manner as amounts received from the collection of taxes and assessments and any costs, fees, penalties, or other amounts related thereto. (Amended by Stats. 1995, Ch. 962, Sec. 2. Effective January 1, 1996.)
  145. 4512.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 2. Authorization and Administration [4511 - 4513] ( Chapter 2 added by Stats. 1995, Ch. 189, Sec. 7. )

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    Counties that choose to sell tax certificates must create a Tax Certificate Redemption Fund, and money in that fund may be used only for the purposes in Section 4527.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 2. Authorization and Administration [4511 - 4513] ( Chapter 2 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4512. In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate Redemption Fund shall be used exclusively for the purposes described in Section 4527. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  146. 4513.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 2. Authorization and Administration [4511 - 4513] ( Chapter 2 added by Stats. 1995, Ch. 189, Sec. 7. )

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    This section says tax-certificate sales do not reduce or change existing property owner or taxpayer rights, and they cannot be required to pay more than they would have owed without the sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 2. Authorization and Administration [4511 - 4513] ( Chapter 2 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4513. Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this part. Under no circumstances shall the property owner or taxpayer be required to pay more than would have been owed if the sale of a tax certificate had not occurred. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  147. 45151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Feepayers must pay the fee quarterly, file a board-prescribed return, and deliver the return with payment by the 25th day of the next calendar month after the quarterly period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45151. (a) The fee imposed pursuant to Section 48000 of the Public Resources Code is due and payable to the board quarterly on or before the 25th day of the calendar month following the quarterly period for which the fee is due. Each feepayer shall prepare a return in the form as prescribed by the board, which may include, but not be limited to, electronic media, showing the total amount of solid waste subject to the fee, the amount of fee for the period covered by the return, and any other information that the board determines to be necessary. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) The feepayer shall deliver the return, together with a remittance of the amount of fee due, to the office of the board on or before the 25th day of the calendar month following the quarterly period for which the fee is due. (Amended by Stats. 2002, Ch. 459, Sec. 28. Effective January 1, 2003.)
  148. 45152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board may extend certain filing or payment deadlines, and people who get an extension must still pay interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45152. (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if 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 fee 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 fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 10. (AB 1559) Effective September 9, 2016.)
  149. 45152.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The department may extend certain report, return, and fee payment deadlines for up to three months after a state of emergency proclamation, and affected persons do not have to request the extension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45152.5. (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 74. (SB 1496) Effective January 1, 2023.)
  150. 45153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Late payment or late filing can trigger a 10% penalty, plus interest for unpaid fees, and the penalties are capped at 10% of the surcharge for one return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45153. (a) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 45201), within the time required shall pay a penalty of 10 percent of the fee or amount of the fee in addition to the fee or amount of the fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of the fee required to be paid became due and payable to the state until the date of payment. (b) Any person who fails to file a return in accordance with the due date set forth in Section 45151, shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the surcharge for which the return is required for any one return. (Amended by Stats. 2001, Ch. 159, Sec. 186. Effective January 1, 2002.)
  151. 45153.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The department must calculate interest at the modified adjusted daily rate in specified electronic fee-payment cases 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45153.5. (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 fee was due until the date of payment, if all of the following occur: (1) The payment of the fee was made one business day after the date the fee was due. (2) The person was granted relief from all penalties that applied to that fee payment. (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, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department. (e) This section only applies to electronic payments of fees. (Amended by Stats. 2021, Ch. 432, Sec. 162. (SB 824) Effective January 1, 2022.)
  152. 45155.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person may be relieved from certain penalties if the department finds the late report, return, or payment was due to reasonable cause beyond the person’s control and there was 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45155. (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 45153, 45160, and 45306. (b) Except as provided in subdivision (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 75. (SB 1496) Effective January 1, 2023.)
  153. 45156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person may be relieved of specified interest if the failure to file or pay on time was due to disaster and not due to lack of ordinary care or willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45156. (a) If the department 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 45152, 45153, 45160, and 45201. (b) Except as provided in subdivision (c), a person seeking to be relieved of interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 76. (SB 1496) Effective January 1, 2023.)
  154. 45156.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board may relieve some or all interest imposed under this part in limited cases, and a person seeking relief must file a statement with the board under penalty of perjury.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45156.5. (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 feepayer. (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 fee liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 32. Effective January 1, 2002.)
  155. 45157.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person may get relief from fees, penalties, and interest if the board finds the person missed a timely report or payment because the person 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45157. (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees 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 report 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 the fee 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 the fee, or stating the conditions under which the activity or transaction is subject to the fee. (3) The liability for fees applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1990, Ch. 987, Sec. 10.)
  156. 45158.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board may relieve an otherwise liable spouse from tax-related fee liability when the understatement or nonpayment was attributable to one spouse and the other spouse did not know, had no reason to know, and it would be inequitable to hold that spouse liable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Reports and Payments [45151 - 45158] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45158. (a) Under regulations prescribed by the board, if: (1) A fee 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 fee liability is attributable to one spouse; or any amount of the fee reported on a return was unpaid and the nonpayment of the reported 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 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 fee attributable to that understatement or 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 understatement or nonpayment of the fee. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar quarters subject to the provisions of this part, but shall not apply to any calendar quarter that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as an operator of a facility for disposal of solid waste to which the understatement is attributable. If neither spouse rendered substantial services as an operator, 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. 52. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  157. 45160.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. )

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    Some persons must pay this fee by electronic funds transfer, and lower-liability persons may do so only with board approval.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. ) ## 45160. (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated fee 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 board. (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 45151). 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 fees 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 board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of fees with respect to the period for which the return is required. (e) Any person required to remit fees pursuant to this article who remits those fees by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the fees incorrectly remitted. (f) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 45201), within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated fee liability averages twenty thousand dollars ($20,000) or more per month, the board may consider returns filed pursuant to this part and any other information in the board’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the fees due for any one return. Any person remitting fees by electronic funds transfer shall be subject to the penalties under this section and not Section 45153. (i) The board 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. 2005, Ch. 519, Sec. 18. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  158. 45161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. )

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    A person may be relieved from a penalty for failing to make an electronic funds transfer payment if the board finds the failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and without willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. ) ## 45161. 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 45160. 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. 52. Effective January 1, 2001.)
  159. 45162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. )

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    This section defines electronic funds transfer methods and says who pays the banking costs for certain ACH 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. ) ## 45162. (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 the fee. 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 45160 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. 52. Effective January 1, 2001.)
  160. 45163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. )

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    If a required filing is submitted electronically, it must be filed and authenticated in the form or method the board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [45160 - 45163] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 52. ) ## 45163. (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. 29. Effective January 1, 2003.)
  161. 452.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    The board must set the required content of property statements, and assessors must use those specifications and submit their forms for approval before use.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 452. (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the specific wording, to be used by all assessors in the several counties, and cities and counties, and shall notify assessors of those specifications no later than the August 31 prior to the tax lien date on which they become effective. Each assessor shall incorporate the specifications on the exact form the assessor proposes to use and submit that form to the board for approval prior to use. The property statement shall not include any question that is not germane to the assessment function. (b) (1) For property statements to be filed in the 2008 assessment year and each assessment year thereafter, the board shall prescribe that the property statement also include the following: (A) A brief statement noting the obligation to pay use tax on taxable purchases for which sales tax was not applicable. (B) Information regarding payment of use tax, which information may be limited to the California Department of Tax and Fee Administration’s phone number and an internet website address at which specific information and forms for use tax payment may be obtained. (C) A statement advising the taxpayer that information provided on a property statement may be shared with the California Department of Tax and Fee Administration. (2) The board shall implement paragraph (1) in a manner that does not increase local costs. (Amended by Stats. 2021, Ch. 432, Sec. 10. (SB 824) Effective January 1, 2022.)
  162. 45201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [45201 - 45203] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    If the department disagrees with a fee report or no report/payment was filed, it may determine the amount due and must notify the fee payer in writing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [45201 - 45203] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45201. (a) If the department is dissatisfied with the report or return filed or the amount of fee paid to the state by any fee payer, or if no report or return has been filed or no payment or payments of the fees have been made to the state by a fee payer, the department may compute and determine the amount to be paid, based upon any information available to it. 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 department 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 made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted by the department pursuant to this part, a penalty of 10 percent of the amount of that determination shall be added, plus interest as provided in subdivision (a). (c) If any part of the deficiency for which a determination of an additional amount due is made 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 department shall give to the fee payer 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 fee payer at their address as it appears in the records of the department. 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, 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 department 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 department electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 89. (SB 1528) Effective January 1, 2025.)
  163. 45202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [45201 - 45203] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A notice of determination for an additional amount due must usually be served within three years, but there is an eight-year period when there was a failure to make a report or return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [45201 - 45203] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45202. Except in the case of fraud, intent to evade this part or rules and regulations adopted under this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount was required to have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be served within eight years after the date the report or return was due. (Amended by Stats. 2024, Ch. 499, Sec. 90. (SB 1528) Effective January 1, 2025.)
  164. 45203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [45201 - 45203] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A deficiency determination notice may be served late if the fee payer has given written consent, and the agreed period can be extended by later written agreements made before that period expires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [45201 - 45203] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45203. If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to the service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon. The period 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. 91. (SB 1528) Effective January 1, 2025.)
  165. 4521.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    The tax collector may sell tax certificates for certain defaulted taxes, but not before the property is declared in default.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4521. Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with any defaulted taxes for any previous year that have not previously been sold. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  166. 4522.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    For specified chapters, proceeds from a tax certificate sale are treated as receipt of the unpaid taxes and assessments, and any excess as related delinquency penalties. This part does not cancel tax liens or unpaid related amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4522. For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shall be deemed to be the receipt by the tax collector of the due and unpaid taxes and assessments specified in that tax certificate and, if in excess of that amount, the related delinquency penalty set forth in Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762. The provisions of this part shall not be construed as removing any lien for taxes or extinguishing any unpaid taxes or assessments or fees, penalties, costs, or other amounts related thereto. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  167. 4523.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    Money from a tax certificate sale must be allocated first to the Tax Certificate Redemption Fund, then the remaining balance is distributed as specified, with a special rule for counties using the alternative distribution procedure.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4523. The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a minimum of 3 percent of the proceeds from that sale. However, if the amount of the Tax Certificate Redemption Fund is equal to or greater than 3 percent of the then current amount of taxes and assessments assigned under all outstanding tax certificates, those proceeds shall be applied as provided in subdivision (b). The amount deposited under this paragraph shall be in lieu of any amount otherwise required pursuant to Chapter 3 (commencing with Section 4701) of Part 8. (2) Any amount on deposit in the Tax Certificate Redemption Fund shall be invested at the direction of the county treasurer as required by law. All interest earned on the Tax Certificate Redemption Fund shall be paid to the county. (b) The balance of the proceeds shall be applied as follows: (1) Except as provided in paragraph (2), the balance shall be distributed in the same manner as amounts received from the collection of taxes and assessments and costs, fees, penalties, and other amounts related thereto. (2) In the case of a county that has elected the alternative procedure for the distribution of property tax levies pursuant to Chapter 3 (commencing with Section 4701) of Part 8 of Division 1, the balance shall be distributed to the county general fund. (Amended by Stats. 1996, Ch. 699, Sec. 5. Effective January 1, 1997.)
  168. 4524.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    This section tells the tax collector how to pay holders of tax certificates, cancel certificates, update records, and apply partial payments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4524. (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate, cancel the tax certificate, and enter the fact of the cancellation in the tax certificate record opposite the entry of the sale of the tax certificate. The tax collector shall make the payments from amounts it receives of those taxes, assessments, and assigned penalties, whether those amounts are received by the tax collector by payment of those amounts, by redemption pursuant to Part 7 (commencing with Section 4101), by sale of the parcel pursuant to Chapter 2 (commencing with Section 3436) of Part 6, or otherwise. (b) If, pursuant to Section 2636, 2708, 2772, or 4143 or otherwise, the tax collector receives only an installment or portion of the amounts in respect of the taxes, assessments, and assigned penalties (or interest in the case of an installment plan of redemption) assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate and make a corresponding adjustment to the amounts set forth in the tax certificate and the tax certificate record. (c) If, pursuant to Chapter 3 (commencing with Section 2801) of Part 5 or Chapter 2 (commencing with Section 4131) of Part 7, part of an assessment of tax on a parcel specified in a tax certificate is paid or redeemed, the tax collector shall pay to the holder of the tax certificate that portion of the payments relating to the amounts assigned under the tax certificate and shall adjust the information in the tax certificate and the tax certificate record accordingly. (d) Any amount collected shall be first applied to the oldest outstanding certificate. The taxpayer shall still be considered delinquent with respect to any unredeemed certificate on that property. (e) Notwithstanding any other provision of law, any partial payment with respect to a tax certificate, including annual payments from installment plan of redemption, shall be applied to the monthly penalty (or interest in the case of an installment plan of redemption) amount first. (f) This section shall apply notwithstanding any other provision of Chapter 1C (commencing with Section 4656) or Chapter 1.3 (commencing with Section 4671) of Part 8 or any other provision of this code to the contrary. (Amended by Stats. 1996, Ch. 699, Sec. 6. Effective January 1, 1997.)
  169. 4525.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    The tax collector may stop collecting delinquent amounts tied to a tax certificate by canceling the certificate and paying the holder from the Tax Certificate Redemption Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4525. The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax certificate from amounts on deposit in the Tax Certificate Redemption Fund the amount owed in respect of that delinquency. This action may be taken at the sole discretion of the tax collector. (Amended by Stats. 1996, Ch. 699, Sec. 7. Effective January 1, 1997.)
  170. 4526.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    A tax certificate is not treated as having situs in the county where the related real property is located.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4526. A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  171. 4527.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    The tax collector must pay or cancel tax-certificate amounts in specified situations, notify the certificate holder promptly, and may use the redemption fund for certain permitted payments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4527. (a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount equal to the purchase price of the tax certificate, together with interest thereon at a rate equal to the rate the county would have to pay on any refund to a taxpayer for the same fiscal year, that rate to be applied to all amounts paid with respect to the certificate from the date of the sale of the tax certificate, and shall cancel the tax certificate if any of the following occur: (1) The taxes and assessments assigned by the tax certificate had been paid prior to the sale of the tax certificate. (2) After the sale of the tax certificate, the taxes and assessments assigned by the tax certificate are canceled for any reason other than the payment of the taxes and assessments. (3) The lien on the parcel specified in the tax certificate is removed, other than pursuant to Section 2195 or 4105.2, or by order of the federal bankruptcy court, prior to the time the holder of the tax certificate has received all amounts due under the tax certificate. (4) The parcel specified in the tax certificate is deeded to a taxing agency pursuant to Chapter 8 (commencing with Section 3771) of Part 6. (5) Upon the request of the holder of the tax certificate, when there has been a violation of Section 3441 with respect to the parcel specified in the tax certificate. (b) Promptly after obtaining knowledge of any occurrence described in subdivision (a), the tax collector shall notify, in writing, the holder of the applicable tax certificate. (c) If the delinquency penalty assigned by a tax certificate is canceled pursuant to Section 2610.5 or Section 4985.2, or for any other reason other than the payment in full of the penalty, then, at the option of the holder of the tax certificate, the tax collector shall, from amounts on deposit in the tax certificate redemption fund, do either of the following: (1) Pay to the holder of the tax certificate an amount equal to the purchase price of the tax certificate, together with interest thereon at a rate equal to the rate the county would have to pay on any refund to a taxpayer for the same fiscal year, that rate to be applied to all amounts paid in respect of the certificate from the date of the sale of the tax certificate, and cancel the tax certificate. (2) Pay to the holder of the tax certificate an amount equal to the difference between the purchase price of the tax certificate and the total amount of taxes and assessments assigned by the tax certificate, together with interest on that amount at a rate equal to the rate the county would have to pay on any refund to a taxpayer for the same fiscal year, that rate to be applied to all amounts paid in respect of the certificate from the date of the sale of the tax certificate, and adjust the information contained in the tax certificate and the tax certificate record accordingly. (d) If a redemption certificate is issued pursuant to Section 4105.2 with respect to a parcel specified in a tax certificate, and all amounts assigned under the tax certificate, including, without limitation, amounts due under Section 4103, are not paid to the holder of the tax certificate, the tax collector shall immediately pay to the holder of the tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, any amount so assigned but not paid. (e) The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make the payments permitted under Sections 3729, 3731, 4920, and 5103. (Amended by Stats. 1996, Ch. 699, Sec. 8. Effective January 1, 1997.)
  172. 4528.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    The tax collector may sell tax certificates, but must follow required sale procedures and cannot sell in listed disqualifying cases unless a stated exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4528. (a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale, or a bulk sale. Except as provided in subdivision (c), the price received for a tax certificate shall not be less than the amount of taxes and assessments being assigned thereby. Prior to any sale of any tax certificates, the tax collector shall do all of the following: (A) Determine the size of the offering and the parcels to be included in the sale. (B) Determine the fees necessary to conduct the sale and maintain adequate tax certificate records. (C) Establish rules and procedures for the making of offers on any tax certificate. (D) Publish the determinations, fees, rules, and procedures described in this paragraph. (E) Make these determinations, fees, rules, and procedures available to any person upon request. (2) The tax collector has the right to accept or reject any or all bids in his or her sole discretion, subject to the determinations, fees, rules, and procedures described in paragraph (1). (b) Except as provided in subdivision (c), the tax collector may not sell a tax certificate if any of the following apply: (1) The parcel is not on the secured roll or supplemental roll. (2) The parcel is owned by a governmental agency. (3) The total amount of taxes and assessments to be assigned thereby is less than one hundred dollars ($100), unless the parcel is included in a bulk sale. (4) The parcel has a recorded public notice concerning pollution or contamination to the degree that the parcel poses a public health concern or environmental hazard. (5) The parcel was subject to a proceeding in federal bankruptcy court prior to the sale of the tax certificate. (6) The parcel was subject to any condemnation proceedings prior to the sale of the tax certificate. (c) Notwithstanding subdivisions (a) and (b), the tax collector may sell or resell tax certificates for parcels described in paragraphs (3), (4), (5), and (6) of subdivision (b), any certificate subject to the Sailors and Soldiers Relief Act, and for parcels described in paragraph (5) of subdivision (a) of Section 4527, at a discount, in accordance with the determinations, fees, rules, and procedures published by the tax collector. (d) If, pursuant to Section 4521, the tax collector is required to offer for sale a tax certificate for which there exists an outstanding tax certificate for the assignment of taxes and assessments for a previous year, until the date occurring six months after the date specified in Section 4521, the tax collector shall offer to sell the tax certificate to the holder of the outstanding tax certificate. The tax collector shall notify the holder of the outstanding tax certificate by certified mail of the default requiring the issuance of an additional tax certificate with respect to the same parcel, and of the tax certificate holder’s right, until the date one month after the receipt of this notice, to purchase the additional certificate on the same terms as the outstanding certificate. In addition, the holder of the outstanding tax certificate shall have the right of first refusal to purchase the tax certificate with respect to the same parcel at the highest bid amount until all tax certificates with respect to that parcel are redeemed or canceled. During the six-month period, at the option of the holder of the most recently issued outstanding tax certificate, the tax collector shall sell the tax certificate to the holder of the outstanding tax certificate on the same terms as that outstanding tax certificate. (Amended by Stats. 1997, Ch. 17, Sec. 138. Effective January 1, 1998.)
  173. 4529.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    The tax collector must make and maintain a tax certificate record.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4529. The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the sale, a description of the parcel, the name of the purchaser (or the successor), the purchase price, the amount of any payments received by the holder, and how those amounts were applied to the taxes, assessments, and assigned penalties. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  174. 453.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    The assessor may ask a person found in the county to sign an affidavit about identity, residence or business address, and whether they own taxable property.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 453. The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property. (Amended by Stats. 1971, Ch. 1633.)
  175. 4530.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

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    Tax certificates may be transferred before cancellation, with physical certificates transferred by tax-collector endorsement and book-entry certificates by electronic transfer.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4530. Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in physical form, or by electronic transfer, if that tax certificate is held on book-entry form. The tax collector shall modify the tax certificate to indicate the new holder. The official endorsement of a tax certificate by the tax collector with the date and its entry on the tax certificate record, together with a notation showing the new holder, shall be sufficient evidence of the assignment of the tax certificate. (Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
  176. 45301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    A person affected by an amount due determination may ask for a redetermination within 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45301. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), 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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  177. 45302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45302. 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 on the petition for redetermination. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  178. 45303.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

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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, hold 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45303. 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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  179. 45304.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board may decrease or increase a determination before it becomes final, but it can increase the amount only if it asserts a claim for 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45304. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 45201 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the amount of fee for the period for which the increase is asserted was due. (Amended by Stats. 2006, Ch. 538, Sec. 632. Effective January 1, 2007.)
  180. 45305.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45305. 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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  181. 45306.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    Amounts determined due by the board under Article 2 become payable when final; if they are not paid on time, a 10% penalty is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45306. All amounts determined to be due by the board under Article 2 (commencing with Section 45201) 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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  182. 45307.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    Any notice required by this article must be served in the same manner as Section 43201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Redeterminations [45301 - 45307] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45307. Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 43201. (Amended by Stats. 2024, Ch. 499, Sec. 92. (SB 1528) Effective January 1, 2025.)
  183. 4531.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. )

    Verify source ↗

    A tax certificate holder may ask the tax collector for a duplicate if the original was lost or destroyed, but must file an affidavit and pay a fee set by the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 7.5. TAX CERTIFICATES [4501 - 4531] ( Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7. ) ## CHAPTER 3. Sale of Tax Certificates [4521 - 4531] ( Chapter 3 added by Stats. 1995, Ch. 189, Sec. 7. ) ## 4531. (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax certificate holder shall give an affidavit to the tax collector stating that the affiant is the owner of the tax certificate and that the tax certificate was lost or destroyed. The tax certificate holder shall pay a fee for the issuance of the duplicated tax certificate in an amount as determined by the tax collector. (b) The tax collector shall issue a duplicate tax certificate, and shall plainly mark or stamp that tax certificate as a duplicate, and enter the fact of the duplicate in the tax certificate record opposite the entry of the sale for which the lost or destroyed tax certificate was issued. He or she shall enter in the same place a notation of the alleged loss or destruction, whether or not the duplicate certificate is issued. (Amended by Stats. 1996, Ch. 699, Sec. 10. Effective January 1, 1997.)
  184. 45351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [45351 - 45353] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If the board thinks collection of a fee is at risk from delay, it must determine the fee due and note that on the determination; the amount is immediately due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [45351 - 45353] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45351. If the board finds and determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, 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 45153 shall attach to the amount of fee specified therein. (Amended by Stats. 2004, Ch. 527, Sec. 8. Effective January 1, 2005.)
  185. 45352.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [45351 - 45353] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A fee payer receiving a jeopardy determination may petition for redetermination within 10 days and must 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [45351 - 45353] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45352. The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 45301), with the California Department of Tax and Fee Administration within 10 days after the service upon the fee payer of notice of the determination, and they shall, within the 10-day period, deposit with the California Department of Tax and Fee Administration that security which the California Department of Tax and Fee Administration deems necessary to insure compliance with 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 45201. After that 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. 93. (SB 1528) Effective January 1, 2025.)
  186. 45353.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [45351 - 45353] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 3. Determinations [45151 - 45353] ( Chapter 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [45351 - 45353] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45353. In accordance with rules and regulations which the board may adopt, 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 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 45352, that security which the board deems necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except for sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section does not affect Section 45351, relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  187. 454.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor may subpoena and examine people about certain statements, but cannot require them to appear before the assessor in a county other than the one where the subpoena is served.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 454. The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property assessable in his county that may be stored with, possessed, or controlled by the person. He may do this in any county where the person may be found, but shall not require the person to appear before him in any other county than that in which the subpena is served. (Enacted by Stats. 1939, Ch. 154.)
  188. 45401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Suit for Fee [45401 - 45402] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The board may file legal action to collect a fee deficiency, and the Attorney General must bring the action if the board requests it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Suit for Fee [45401 - 45402] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45401. The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the action. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  189. 45402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Suit for Fee [45401 - 45402] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    In actions to enforce the state’s rights to a fee, a board certificate showing delinquency counts as prima facie evidence, and a writ of attachment may be issued.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 1. Suit for Fee [45401 - 45402] ( Article 1 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45402. In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee, interest, and penalty set forth therein, and of compliance by the board with this part in relation to the computation and levy of the fee. In that 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. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  190. 45451.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [45451 - 45452] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    If a person does not pay an amount due under this part on time, the unpaid 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [45451 - 45452] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45451. (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. 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 report received by the board before the date the return is delinquent, the date the amount would have been due and payable. (2) For amounts disclosed on a report filed on or after the date the return is delinquent, the date the return is received by the board or the year following the fee due date pursuant to Section 45151, whichever is later. (3) For amounts determined under Section 45351, 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. (Amended by Stats. 2006, Ch. 538, Sec. 633. Effective January 1, 2007.)
  191. 45452.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [45451 - 45452] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The board may release or subordinate a lien on property when certain security or enforceability 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [45451 - 45452] ( Article 2 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45452. (a) If the board determines that the amount of any fee, 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 fee, 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 the property has been released or that the lien has been subordinated, as provided in the certificate. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  192. 455.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must not combine parcels into a single assessment if any parcel has been declared tax defaulted for delinquent taxes.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 455. The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances. (Amended by Stats. 1985, Ch. 316, Sec. 3.)
  193. 45501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [45501 - 45503] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The board, or its authorized representative, may issue a warrant within three years after a delinquency or the last filing/recording of a state tax lien notice to enforce liens and collect amounts due 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [45501 - 45503] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45501. At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, 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 lien 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. 165. Effective January 1, 1997.)
  194. 45502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [45501 - 45503] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    The board may pay or advance certain service fees, commissions, or expenses to the sheriff or marshal, and the board—not the court—must approve 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [45501 - 45503] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45502. The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for 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. 166. Effective January 1, 1997.)
  195. 45503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [45501 - 45503] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. )

    Verify source ↗

    A person required to pay any amount under this part must also bear the related 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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [45501 - 45503] ( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45503. 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 or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  196. 45551.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    If a fee payer is delinquent, the board or its authorized representative may seize the payer’s property and sell it at public auction to cover the fee, penalties, and seizure-and-sale costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45551. Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale. (Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
  197. 45552.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    Before a fee-related property sale, notice must be given at least 20 days in advance to the delinquent fee payer and persons with a recorded interest, using specified methods and content.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45552. Notice of the sale, and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the fee payer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and depositing it in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including fees, interest, penalties, and costs, the name of the fee payer, and the further statement that unless the amount due is paid on or before the time fixed in the notice of the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 1990, Ch. 1528, Sec. 15.)
  198. 45553.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    The board must sell seized property at the sale and give the purchaser the proper sale documents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45553. At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the fee payer. (Amended by Stats. 1988, Ch. 652, Sec. 2.)
  199. 45554.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. )

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    If sale proceeds exceed fees, penalties, and costs owed to the state, the board must return the excess to the fee payer; if a receipt is unavailable, it must deposit the excess with the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984] ( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) ## CHAPTER 4. Collection of Fee [45401 - 45611] ( Chapter 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [45551 - 45554] ( Article 4 added by Stats. 1987, Ch. 1319, Sec. 6. ) ## 45554. If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the fee payer, the board shall return the excess to him or her and obtain his or her receipt. If any persons having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If the receipt of the fee payer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the fee payer, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 20. Effective January 1, 1997.)
  200. 456.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. )

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    If the assessor has not already received a legal or geographic description of a tract of land, the assessor may require it from the owner, the owner’s agent, or, if they cannot be found or are unknown, the person in possession.

    ## 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 2. Information From Taxpayer [441 - 470] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 456. If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal description may be by reference to the assessor’s map and parcel number. (Amended by Stats. 1974, Ch. 186.)

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