Revenue and Taxation Code — Part 25 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 25 of 36 · provisions 4,801–5,000

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

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 4653.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. )

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    The county auditor may receive and distribute certain payments in lieu of taxes for U.S.-owned property that is exempt from taxation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. ) ## 4653.2. The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and is exempt from taxation. Unless otherwise prescribed by the agency making such payments, the amounts received shall be distributed as prescribed in this chapter. (Added by Stats. 1951, Ch. 430.)
  2. 4653.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. )

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    Taxes must be distributed to each fund using the current secured roll tax rate, in proportion to that fund’s share of the total applicable tax rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. ) ## 4653.4. Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged and in the same proportion that the tax rate for each fund bears to the total tax rate applicable. (Amended by Stats. 1969, Ch. 96.)
  3. 4653.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. )

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    Amounts paid as delinquent penalties must be distributed to the county general fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. ) ## 4653.6. Amounts paid as delinquent penalties shall be distributed to the county general fund. (Added by Stats. 1951, Ch. 430.)
  4. 4653.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. )

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    Penalties collected for failure to provide change-in-ownership statements must be distributed to the county general fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. ) ## 4653.7. Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund. This section shall also apply to those penalties when collected from entries on the unsecured roll. (Added by Stats. 1983, Ch. 1224, Sec. 30.)
  5. 4653.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. )

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    The tax collector must distribute collected cost charge amounts to a county fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1a. Secured Roll [4653 - 4653.8] ( Chapter 1a added by Stats. 1951, Ch. 430. ) ## 4653.8. The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the cost of preparing and maintaining the delinquent list. (Amended by Stats. 1986, Ch. 1420, Sec. 24.)
  6. 46541.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

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    The Controller or the board may recover refunds or credits that were made or allowed by mistake, and 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46541. (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 46201) or Article 4 (commencing with Section 46301) 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. 44. Effective January 1, 1999.)
  7. 46542.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

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    For actions under Section 46541(a), the court may change the place of trial if the Attorney General consents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46542. In any action brought pursuant to subdivision (a) of Section 46541, 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. 45. Effective January 1, 1999.)
  8. 46543.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

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    The Attorney General must prosecute actions brought under Section 46541(a), and certain Civil Procedure Code rules apply to those proceedings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46543. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, 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. 46. Effective January 1, 1999.)
  9. 46544.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. )

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    If the department did not cause an erroneous refund, it may not charge interest on that refund until 30 days after it serves a notice of determination for repayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544] ( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46544. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fees 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 46541, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department 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 46541 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 103. (SB 1528) Effective January 1, 2025.)
  10. 4655.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1b. Unsecured Roll [4655 - 4655.4] ( Chapter 1b added by Stats. 1951, Ch. 430. )

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    In this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1b. Unsecured Roll [4655 - 4655.4] ( Chapter 1b added by Stats. 1951, Ch. 430. ) ## 4655. As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll. (Amended by Stats. 1969, Ch. 96.)
  11. 4655.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1b. Unsecured Roll [4655 - 4655.4] ( Chapter 1b added by Stats. 1951, Ch. 430. )

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    Taxes must be distributed to each fund using the current unsecured roll tax rate, and each fund receives a share proportional to its tax rate relative to the total applicable tax rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1b. Unsecured Roll [4655 - 4655.4] ( Chapter 1b added by Stats. 1951, Ch. 430. ) ## 4655.2. Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion that the tax rate for each fund bears to the total tax rate applicable. (Amended by Stats. 1969, Ch. 96.)
  12. 4655.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1b. Unsecured Roll [4655 - 4655.4] ( Chapter 1b added by Stats. 1951, Ch. 430. )

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    Amounts paid as delinquent penalties or accrued legal interest on court judgments for unpaid property taxes must be distributed to the county general fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1b. Unsecured Roll [4655 - 4655.4] ( Chapter 1b added by Stats. 1951, Ch. 430. ) ## 4655.4. Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund. (Amended by Stats. 1969, Ch. 96.)
  13. 46551.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Cancellations [46551- 46551.] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. )

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    If an amount was illegally determined, the department must certify the excess and authorize cancellation of the overamount. Determinations over $50,000 must be publicly available for at least 10 days after the effective date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [46501 - 46551] ( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 4. Cancellations [46551- 46551.] ( Article 4 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46551. (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department 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 department. (b) Any determination by the department that is 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. 86. (SB 1496) Effective January 1, 2023.)
  14. 4656.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    This section defines “taxes” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656. As used in this chapter, “taxes” includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, “taxes” also includes such liens that would have been charged on the secured roll for such year if the property had been assessed. (Repealed and added by Stats. 1974, Ch. 708.)
  15. 4656.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    This section defines “assessments” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.1. As used in this chapter “assessments” includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, “assessments” also includes such liens that would have been charged on the secured roll for such year if the property had been assessed. (Added by Stats. 1974, Ch. 708.)
  16. 4656.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    Taxes, related delinquent penalties, interest, and redemption penalties must be distributed to each fund using the prior fiscal year's tax rate proportions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.2. Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the same proportion as the tax rate for each fund bears to the total tax rate applicable. (Amended by Stats. 1990, Ch. 126, Sec. 29. Effective June 11, 1990.)
  17. 4656.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    Assessments and related delinquent amounts must be distributed to each fund in proportion to that fund’s share of the total assessments due when payment is made.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.3. Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund in the same proportion as the assessments due each fund bears to the total amount of assessments due at the time of payment. (Added by Stats. 1974, Ch. 708.)
  18. 4656.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    Money collected as the cost of preparing the delinquent list must be distributed to the county general fund, unless the board of supervisors authorizes distribution to a restricted county fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.4. Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of supervisors, those amounts shall be distributed to a restricted county fund to be allocated only for the following purposes: (a) Updating and improving information with respect to delinquent taxes. (b) Redemption systems. (c) Monthly settlements with the auditor pursuant to Section 4108. (d) The collection of taxes by the tax collector. (Amended by Stats. 1992, Ch. 523, Sec. 33. Effective January 1, 1993.)
  19. 4656.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    Redemption fees must be split between the State of California and the county, with the split depending on when the property became tax-defaulted.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.5. All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for deposit in the General Fund and 50 percent to the county that is the situs of the tax-defaulted property for deposit in its general fund. Redemption fees collected for property tax defaulted on and after January 1, 1984, shall be distributed five dollars ($5) to the State of California for deposit in the General Fund and ten dollars ($10) to the county that is the situs of the tax-defaulted property for deposit in its general fund. (Amended by Stats. 1986, Ch. 1420, Sec. 25.)
  20. 4656.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

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    Money received under the referenced chapter may be held until redemption, or distributed as it is received; it must be distributed under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.6. All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption is made, or may be distibuted as the money is received. The money shall be distributed as provided in this chapter. (Repealed and added by Stats. 1974, Ch. 708.)
  21. 4656.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. )

    Verify source ↗

    When the right of redemption ends, amounts collected on defaulted installment plans must be distributed under this chapter, unless they were already distributed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1c. Redemptions [4656 - 4656.7] ( Chapter 1c repealed and added by Stats. 1974, Ch. 708. ) ## 4656.7. On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously distributed. (Added by Stats. 1974, Ch. 708.)
  22. 4658.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1d. Delinquent Unsecured Roll [4658 - 4658.4] ( Chapter 1d added by Stats. 1969, Ch. 96. )

    Verify source ↗

    In this chapter, “taxes” includes taxes and assessments on the delinquent unsecured roll or the abstract list of delinquent unsecured taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1d. Delinquent Unsecured Roll [4658 - 4658.4] ( Chapter 1d added by Stats. 1969, Ch. 96. ) ## 4658. As used in this chapter, “taxes” includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes. (Added by Stats. 1969, Ch. 96.)
  23. 4658.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1d. Delinquent Unsecured Roll [4658 - 4658.4] ( Chapter 1d added by Stats. 1969, Ch. 96. )

    Verify source ↗

    Taxes must be distributed to each fund using the tax rate for the previous fiscal year and in proportion to each fund’s share of the total applicable tax rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1d. Delinquent Unsecured Roll [4658 - 4658.4] ( Chapter 1d added by Stats. 1969, Ch. 96. ) ## 4658.2. Taxes shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the same proportion that the tax rate for each fund bears to the total tax rate applicable. (Added by Stats. 1969, Ch. 96.)
  24. 4658.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1d. Delinquent Unsecured Roll [4658 - 4658.4] ( Chapter 1d added by Stats. 1969, Ch. 96. )

    Verify source ↗

    Money paid as delinquent penalties or accrued legal interest on court judgments for unpaid property taxes must be distributed to the county general fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1d. Delinquent Unsecured Roll [4658 - 4658.4] ( Chapter 1d added by Stats. 1969, Ch. 96. ) ## 4658.4. Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund. (Added by Stats. 1969, Ch. 96.)
  25. 46601.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46601. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  26. 46602.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    Every feepayer must keep records, receipts, invoices, and other pertinent papers in the form the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46602. Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  27. 46603.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    The board may examine the books and records of any feepayer when it considers that necessary for carrying 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46603. The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  28. 46604.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    The board may hire accountants, auditors, investigators, and other expert or clerical help needed to enforce its powers and perform its 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46604. 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  29. 46605.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    A board certificate, or one from a board employee, can serve as prima facie evidence that required notice was given. Notices that must be mailed or served may be sent by mail or by personal service unless another rule specifically requires a different method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46605. 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  30. 46606.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    Tax return preparers must not disclose or misuse information provided for return preparation, unless an exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46606. (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 46151), 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. 78. Effective January 1, 2001.)
  31. 46607.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    The board decides which feepayer accounts can enter the managed audit program. A feepayer does 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46607. (a) The board shall determine which feepayer’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 feepayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 41. (AB 2009) Effective January 1, 2015.)
  32. 46607.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    A feepayer’s account is eligible for the managed audit program only if it meets all listed criteria.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46607.1. A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues. (c) The feepayer is subject to the fee imposed pursuant to Section 8670.40 or Section 8670.48 of the Government Code and agrees to participate in the managed audit program. (d) The feepayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 42. (AB 2009) Effective January 1, 2015.)
  33. 46607.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    If the board selects a feepayer’s account for a managed audit, the board must specify the audit details and the feepayer must review its records and provide the reviewed materials to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46607.2. (a) If the board selects a feepayer’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 feepayer is to follow in determining any liability. (D) The records to be reviewed by the feepayer. (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 feepayer 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 feepayer 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. 43. (AB 2009) Effective January 1, 2015.)
  34. 46607.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    This section says the article does not restrict the board’s authority to examine a feepayer’s books and records under Section 46603.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46607.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603. (Added by Stats. 2014, Ch. 105, Sec. 44. (AB 2009) Effective January 1, 2015.)
  35. 46607.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. )

    Verify source ↗

    After a managed audit is completed and verified by the board, interest on unpaid liability is computed at half the otherwise applicable rate, and the liabilities plus interest must be paid within the time the board sets.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 1. General Provisions [46601 - 46607.4] ( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) ## 46607.4. 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 feepayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 45. (AB 2009) Effective January 1, 2015.)
  36. 46611.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must administer this article, and the article applies 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46611. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  37. 46612.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must create the Taxpayers’ Rights Advocate position, and the advocate or designee must help resolve feepayer complaints, stop certain actions, and report directly to the board’s executive officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46612. (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 feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayers by board employees, and staying actions where feepayers 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  38. 46613.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must create and run an education and information program for newly registered fee payers and audit/compliance staff.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46613. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Fee payers 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 fee payers 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 fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer noncompliance or 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. 62. Effective January 1, 2000.)
  39. 46614.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must hold an annual hearing before the full board, and industry representatives and individual feepayers may present proposals there.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46614. The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals on changes to the Oil Spill Response, Prevention, and Administration Fee Law that may further improve voluntary compliance and the relationship between feepayers and government. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  40. 46615.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46615. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and feepayers. As appropriate, statements shall be provided to feepayers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to feepayers. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  41. 46616.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must certify in its annual report that revenue collected or assessed under this part is not used for evaluating employees or officers, or for setting production quotas or goals.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46616. (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. (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). (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  42. 46617.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must develop and implement a program to evaluate employee or officer performance in relation to contact with feepayers, and it must coordinate that work with the Taxpayers’ Rights Advocate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46617. 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 feepayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  43. 46618.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must work with specified groups to create a plan that reduces the time to resolve 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46618. The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-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 that take more time than the appropriate standard timeframe. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  44. 46619.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The board must use procedures for appeals staff review conferences that include timing and location rules, recording notice and copy rights, and advance notice of the feepayer’s right to bring a representative.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46619. 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 feepayer. (b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording. (c) The feepayer 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  45. 46620.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    A fee payer may be reimbursed for reasonable hearing-related fees and expenses if the stated 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46620. (a) Every fee payer 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 fee payer files a claim for the fee 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 fee payer 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 this section 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. 79. Effective January 1, 2001.)
  46. 46621.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    Board officers and employees may not knowingly investigate or surveil people for non-fee-administration purposes, and violations can lead to discipline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46621. (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 nonfee 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 underground storage tank fee 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. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  47. 46622.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    This section sets rules for approving and documenting settlements of disputed fee matters.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46622. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to fee matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director for approval unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil fee matter in dispute involving a reduction of fee or penalties in settlement, the total of which reduction of fee 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 fee, or penalties, or total fees and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director of the department a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the feepayers 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 feepayer or the national defense. (d) The director shall not participate in the settlement of fee matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation of settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (h) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 32. (SB 889) Effective January 1, 2024.)
  48. 46623.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The tax agency must release a levy if selling the property would cost more than the debt, and it must not sell seized property until the taxpayer has been told in writing about levy exemptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46623. (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 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 the funds pursuant to a levy or the notice to withhold, may 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 feepayer or his or her spouse and dependents. (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. 9. (SB 1507) Effective January 1, 2019.)
  49. 46623.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    If a levy has been made on property, the property or sale proceeds must be returned to the fee payer when one of the listed conditions is met, unless the board finds collection of the fee would be jeopardized.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46623.5. (a) Except in any case where the board finds collection of the fee 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 fee payer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The fee payer has entered into and is in compliance with an installment payment agreement pursuant to Section 46464 to satisfy the fee 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 fee liability or will be in the best interest of the state and the fee payer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 46625. (Added by Stats. 1999, Ch. 929, Sec. 64. Effective January 1, 2000.)
  50. 46624.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    Exemption levels used for debt collection must be adjusted for changes in the California Consumer Price Index 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46624. 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. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  51. 46625.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    A feepayer may ask the board to reimburse certain bank and third-party charges caused by an erroneous board action, but the claim must meet stated conditions and filing deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46625. (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred by the feepayer 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 either a levy or instructions in a notice to withhold, 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. Bank charges include only those charges that are paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement pursuant to this section shall file a claim with the board that shall be in the form as may be prescribed by the board. The board shall not grant a claim unless it determines 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 feepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the feepayer’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 feepayer. The board shall respond to a claim filed pursuant to this section within 30 days of receipt. If the board denies a claim, the feepayer shall be notified in writing of the reason or reasons for denial. (Amended by Stats. 2013, Ch. 253, Sec. 9. (SB 442) Effective January 1, 2014.)
  52. 46626.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

    The department must send a preliminary lien notice before filing or recording certain liens, and must send lien releases when a lien was recorded in error.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46626. (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary notice of lien. The notice shall specify the department’s statutory authority for filing or recording the lien, the earliest date on which the lien may be filed or recorded, and the remedies available to the fee payer to prevent the filing or recording of the lien. In the event 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 4 (commencing with Section 46301) of Chapter 3. (c) If the department determines that a lien was recorded in error, it shall mail a release to the fee payer and the entity that recorded the lien as soon as possible, but in no event later than seven days after this determination and the receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneously recorded lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the fee payer and the entity that recorded the lien. (d) Upon issuing a release pursuant to subdivision (c), notice of that release shall be mailed to the taxpayer. 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 recorded. (e) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the fee liability. (B) Release or subordination will be in the best interest of the state and the fee payer. (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. 87. (SB 1496) Effective January 1, 2023.)
  53. 46627.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 6. Administration [46601 - 46628] ( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [46611 - 46628] ( Article 2 added by Stats. 1995, Ch. 497, Sec. 33. ) ## 46627. (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer 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) Based on prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State 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 feepayer’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 fee imposed under this part. (Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)
  54. 46651.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [46651 - 46653] ( Chapter 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    Fees, interest, penalties, and required fee amounts must be paid to the board as remittances, and the board must forward the payments to the Treasurer for deposit into designated state funds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [46651 - 46653] ( Chapter 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46651. All fees, interest, and penalties imposed and all amounts of fee required to be paid to the state pursuant to Sections 46051 and 46052 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 Oil Spill Prevention and Administration Fund or the Oil Spill Response Trust Fund. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  55. 46652.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [46651 - 46653] ( Chapter 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The Controller may order money from the two oil spill funds to be used for refunds 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [46651 - 46653] ( Chapter 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46652. The money in the Oil Spill Prevention and Administration Fund and the Oil Spill Response Trust Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  56. 46653.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [46651 - 46653] ( Chapter 7 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The administrator must direct the board to refund excess money from the fund when the stated conditions are met, but no refunds are required if the excess is 10% or less.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [46651 - 46653] ( Chapter 7 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46653. (a) Except as provided in subdivision (c), the administrator shall direct the board to provide refunds of the excess money whenever the administrator makes both of the following determinations: (1) The administrator determines, pursuant to subdivision (i) of Section 8670.48 of the Government Code, that the total amount in the Oil Spill Response Trust Fund, collected pursuant to Section 46052, exceeds the total of the amount specified in subdivision (a) of Section 46012. (2) The administrator determines additional collection is not necessary to provide for the purposes specified in paragraphs (1) to (6), inclusive, and paragraph (8), of subdivision (k) of Section 8670.48 of the Government Code or to repay any draw upon the financial security obtained by the Treasurer pursuant to subdivision (o) of Section 8670.48 of the Government Code or money borrowed pursuant to Article 7.5 (commencing with Section 8670.53.1) of Chapter 7.4 of Division 1 of Title 2 of the Government Code, including principal, interest, premium, fees, charges, or costs of any kind incurred in connection with those borrowings or that financial security. (b) The board, as directed by the administrator pursuant to subdivision (a), shall refund the excess money in that fund to each person who paid the fee to the state in proportion to the amount that person paid into the fund during the preceding 12 monthly reporting periods in which there was a fee due, including the month in which the fund exceeded the amount specified in subdivision (a) of Section 46012. (c) If the amount of money in the fund exceeds the amount specified in this section by 10 percent or less, the administrator is not required to order refunds pursuant to this section. (d) Nothing in this section shall require the refund of excess fees more frequently than once each year. (Amended by Stats. 2007, Ch. 373, Sec. 20. Effective October 10, 2007.)
  57. 467.

    ## 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 ↗

    Every taxing agency must file annual property-sale statements with the county assessor by March 20.

    ## 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. ) ## 467. Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal descriptions of: (a) All real estate which it has conveyed by deed to any person during the assessment year ending on the last day of December. (b) All real estate owned by it on the preceding lien date and which it has agreed by contract in writing to sell and convey to any person. The statement covering property sold by contract shall show for each parcel of real estate the name and address of the purchaser, the consideration for the sale and conveyance thereof, and the amount of the consideration paid as of the lien date. (Amended by Stats. 1995, Ch. 499, Sec. 13. Effective January 1, 1996.)
  58. 46701.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person who refuses to file a required return, supplemental return, or other data required by the board commits a misdemeanor and may be fined up to $500 for each offense, plus investigation and prosecution costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46701. Any person who refuses to furnish any return 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 in the discretion of the court, together with costs of investigation and prosecution. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  59. 46702.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person who knowingly or willfully files a false return, blocks an inspection, fails to keep or preserve required records, or falsifies record entries is guilty of 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46702. Any person who knowingly or willfully files a false 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 those records for the inspection of the board for such time as the board determines to be necessary, or who alters, cancels, or obliterates entries in the 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 that fine and imprisonment in the discretion of the court, together with costs of investigation and prosecution. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  60. 46703.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person who willfully evades or tries to evade payment of the fee 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46703. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  61. 46704.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person convicted of a violation of this part is guilty of a misdemeanor and may be fined up to $1,000, jailed up to 6 months, or both, if no other penalty is specifically provided in the part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46704. Every person convicted for a violation 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 one thousand dollars ($1,000) or by imprisonment in the county jail for not more than six months, or by both that fine and imprisonment in the discretion of the court, together with costs of investigation and prosecution. (Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  62. 46705.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A person convicted of a felony for violating this part faces a penalty of up to $5,000, imprisonment, or both, plus investigation and prosecution costs, unless another punishment is specifically provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46705. Every person convicted of a felony for a violation 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 in the discretion of the court, together with the cost of investigation and prosecution. (Amended by Stats. 2011, Ch. 15, Sec. 589. (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.)
  63. 46706.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    A prosecution for violating the penal provisions of this part must be started within three years after the offense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 8. Violations [46701 - 46706] ( Chapter 8 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46706. 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
  64. 4671.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    In this chapter, “taxes” includes certain liens tied to an ad valorem tax rate and included in the redemption amount when default was declared.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4671. As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7. (Amended by Stats. 1985, Ch. 316, Sec. 63.)
  65. 4671.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    This section defines “assessments” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4671.3. As used in this chapter, “assessments” includes all liens other than taxes which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7, and included in the amount necessary to redeem the property from sale to any taxing agency entitled to share in the proceeds. (Amended by Stats. 1985, Ch. 316, Sec. 64.)
  66. 4672.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    A fixed $1.50 from each qualifying tax-deeded property sale must be distributed to the State of California’s General Fund, and the amount is reduced if sale proceeds are insufficient.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4672. (a) There shall be distributed to the State of California, to be placed in the General Fund, one dollar and fifty cents ($1.50) for all or any portion of each separately valued parcel of real property that is both subject to a power of sale pursuant to Section 3691 and sold to private parties or to a taxing agency. (b) The one dollar and fifty cents ($1.50) required to be distributed, pursuant to subdivision (a), shall be paid from the total proceeds of the sale. If the total amount of proceeds from the sale is insufficient, the one dollar and fifty cents ($1.50) shall be reduced accordingly. (Amended by Stats. 2004, Ch. 407, Sec. 10. Effective January 1, 2005.)
  67. 4672.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    A $150 amount must be distributed to the county general fund for each separately valued parcel sold under the stated sale process, subject to prior satisfaction of Section 4672 amounts and reduction if sale proceeds are insufficient.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4672.1. (a) There shall be distributed to the county general fund to reimburse the county for the cost of conducting the sale, one hundred fifty dollars ($150) for all or any portion of each separately valued parcel of real property subject to a power of sale pursuant to Section 3691 and sold to private parties or to a taxing agency. (b) The one hundred fifty dollars ($150) required to be distributed pursuant to subdivision (a), shall be paid from the total proceeds of the sale only after satisfaction of the amount specified in Section 4672. If the amount of proceeds from the sale is insufficient, the one hundred fifty dollars ($150) shall be reduced accordingly. (Amended by Stats. 2004, Ch. 407, Sec. 11. Effective January 1, 2005.)
  68. 4672.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    Notice fees collected to reimburse county notice costs must be distributed to the county general fund, and the fee is taken from the amount distributed after certain prior amounts are paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4672.2. There shall be distributed to the county general fund any fee collected to reimburse the county for its actual and reasonable costs incurred in giving notice pursuant to Sections 3701 and 3799 for all or any portion of each separately valued parcel of real property subject to a power of sale pursuant to Section 3691 and sold to private parties or to taxing agencies. The notice fee for property sold shall be paid from the total amount to be distributed after satisfaction of the amounts specified in Sections 4672 and 4672.1. If the amount is insufficient, the notice fee shall be reduced accordingly. (Amended by Stats. 2011, Ch. 208, Sec. 3. (AB 902) Effective January 1, 2012.)
  69. 4672.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

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    Sale proceeds must cover the tax collector’s actual and reasonable costs of a personal contact, after Section 4672 amounts are satisfied.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4672.3. (a) To reimburse the county for the costs of a personal contact, there shall be distributed to the tax collector a sum equal to the total amount of the actual and reasonable costs incurred by the tax collector in conducting the personal contact pursuant to Section 3704.7, for all or any portion of each separately valued parcel of real property subject to a power of sale and sold to private parties or a taxing agency. (b) The amount of the costs shall be paid from the total amount to be distributed from the sold property, after satisfaction of the amount specified in Section 4672. If, after satisfaction of the amount specified in Section 4672, there is insufficient funds to pay the costs specified in subdivision (a), the costs shall be reduced accordingly. (Amended by Stats. 2011, Ch. 208, Sec. 4. (AB 902) Effective January 1, 2012.)
  70. 4673.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    Amounts reimbursing the county for advertising sales of tax-defaulted property must be distributed to the county general fund under Section 3719.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4673. Amounts to reimburse the county for the cost of advertising sales of tax-defaulted property shall be distributed to the county general fund as provided in Section 3719. (Amended by Stats. 1985, Ch. 316, Sec. 68.)
  71. 4673.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    Sale proceeds must be distributed in a set order after certain amounts are satisfied.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4673.1. After satisfaction of the amount specified in Sections 4672, 4672.1, and 4673, the proceeds shall be distributed as follows: (a) An amount of the proceeds up to but no greater than the amount required, at the time of sale, to redeem the property from tax default, the outstanding balance of any property tax postponement loan, and the sale to any taxing agency entitled to share in the proceeds shall be distributed as follows: (1) A pro rata share shall be distributed to each assessment fund in an amount bearing the same proportion as the assessment due each fund bears to the total amount of taxes and assessments necessary to redeem the property at the time of sale. (2) After distributing the proceeds according to paragraph (1), a pro rata share shall be distributed to each tax fund in an amount bearing the same proportion to the balance remaining as the tax rate for each fund bears to the total tax rate applicable to the property for the fiscal year preceding that in which the property was sold. (3) The remaining balance of the proceeds to be distributed under this section after distributing the proceeds according to paragraphs (1) and (2) shall be distributed to the state controller for the outstanding balance of any property tax postponement loan. (b) After satisfaction of the amounts specified in subdivision (a), an amount of the proceeds necessary to satisfy current taxes and assessments and applicable penalties and costs thereon for the fiscal year in which the tax sale is held shall be distributed as provided in Chapter 1a (commencing with Section 4653) of this part. Current taxes and assessments referred to herein include taxes and assessments which would have been levied on the property if the property were not tax-deeded to any taxing agency and remains subject to sale by, or redemption from, the taxing agency. (c) For purposes of this section, the “outstanding balance of any property tax postponement loan” is the sum of the following: (1) The tax payments made by the State Controller’s office on behalf of the claimant in the Property Tax Postponement Program. (2) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5. (3) Other associated fees and penalties as deemed appropriate by law. (4) Less any payments already made on the property tax postponement loan. (Amended by Stats. 2014, Ch. 703, Sec. 25. (AB 2231) Effective September 28, 2014.)
  72. 4674.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    After certain distributions, excess proceeds stay in the fund and may be claimed by parties of interest; unclaimed proceeds may later be transferred to the county general fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4674. Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfaction of the amounts distributed under Sections 4672, 4672.1, 4672.2, 4673, and 4673.1 shall be retained in the fund on account of, and may be claimed by parties of interest in the property as provided in, Section 4675. At the expiration of the period specified in subdivision (e) of Section 4675, any excess proceeds not claimed under Section 4675 may be transferred to the county general fund of the county by the county auditor, except that prior to the transfer, the county may deduct those costs of maintaining the redemption and tax-defaulted property files, and those costs of administering and processing the claims for excess proceeds, that have not been recovered under any other law. (Amended by Stats. 2016, Ch. 116, Sec. 3. (SB 1480) Effective January 1, 2017.)
  73. 4675.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

    Verify source ↗

    A party of interest may claim excess proceeds from a tax-deeded property sale, but the claim must be timely filed and certain assignment and proof rules apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4675. (a) (1) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that person’s interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collector’s deed to the purchaser. (2) The claim shall be postmarked on or before the one-year expiration date to be considered timely. The claim shall be deposited in the United States mail in a sealed envelope, properly addressed with the required postage, or deposited for shipment, with an independent delivery service that is an Internal Revenue Service designated delivery service or that has been approved by the tax collector, in a sealed envelope or package, properly addressed with the required fee prepaid. The claim shall be deemed received on the date shown by the post office cancellation mark stamped upon the envelope containing the claim, or on the independent delivery service shipment date shown on the packing slip or air bill attached to the outside of the envelope or package containing the claim. If a claim deposited in the United States mail does not contain an official postmark, the date of filing shall be the date received by the county treasurer-tax collector’s office. (b) After the property has been sold, a party of interest in the property at the time of the sale may assign their right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which that party is aware relating to the value of the right that is being assigned. Any attempted assignment that does not comply with these requirements shall have no effect. This subdivision applies only with respect to assignments on or after the effective date of this subdivision. (c) Any person or entity who in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds shall submit proof with the claim that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of their right to file a claim for the excess proceeds on their own behalf directly with the county at no cost. (d) The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimant’s rights to all or any portion of the excess proceeds. (e) (1) Except as provided in paragraph (2), no sooner than one year following the recordation of the tax collector’s deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, the excess proceeds shall be distributed on order of the board of supervisors to the parties of interest who have claimed the excess proceeds in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are: (A) First, lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority. (B) Second, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser. (2) (A) Notwithstanding paragraph (1), if the board of supervisors has been petitioned to rescind the tax sale pursuant to Section 3731, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) sooner than one year following the date the board of supervisors determines the tax sale should not be rescinded, and only if the person who petitioned the board of supervisors pursuant to Section 3731 has not commenced a proceeding in court pursuant to Section 3725. (B) If a proceeding has been commenced in a court pursuant to Section 3725, any excess proceeds shall not be distributed to the parties of interest as provided by paragraph (1) until a final court order is issued. (f) In the event that a person with title of record is deceased at the time of the distribution of the excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code, to support their claim for excess proceeds. (g) Any action or proceeding to review the decision of the board of supervisors, or the county officer to whom the board delegated authority pursuant to Section 4675.1, to accept or deny the claim shall be commenced within 90 days after the date of that decision of the board of supervisors or the county officer. (Amended by Stats. 2024, Ch. 123, Sec. 2. (AB 3288) Effective January 1, 2025.)
  74. 4675.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

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    A county board of supervisors may authorize county officers by resolution to do certain board acts on its behalf.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4675.1. The board of supervisors of any county may, by resolution, authorize any county officers to perform on its behalf any act required or authorized to be performed by the board of supervisors under Section 4675. The resolution shall enumerate the section, or those portions of the section, to which the authorization is to apply, and shall specify administrative rules and procedures concerning any act performed under the authorization. The resolution shall require that the county auditor record each act performed under the authorization. The resolution may provide for review by the board of supervisors of any act performed under the authorization, or for periodic reports to the board of supervisors of any or all acts performed under the authorization, or both. (Added by Stats. 1978, Ch. 164.)
  75. 46751.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 9. Disclosure of Information [46751- 46751.] ( Chapter 9 added by Stats. 1991, Ch. 300, Sec. 6. )

    Verify source ↗

    The California Department of Tax and Fee Administration must give the administrator information collected under this part, but the information is generally confidential and limited disclosures are allowed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751] ( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) ## CHAPTER 9. Disclosure of Information [46751- 46751.] ( Chapter 9 added by Stats. 1991, Ch. 300, Sec. 6. ) ## 46751. (a) The California Department of Tax and Fee Administration shall provide any and all information obtained under this part to the administrator. (b) The administrator and the California Department of Tax and Fee Administration may use any information obtained pursuant to this part to develop data on oil spill prevention, abatement, and cleanup within the state. Notwithstanding any other provision of this section, the administrator may make oil and renewable fuel spill prevention, abatement, and cleanup public. (c) It shall be unlawful for the California Department of Tax and Fee Administration or any person having an administrative duty under Chapter 7.4 (commencing with Section 8670.1) of Division 1 of Title 2 of the Government Code or Division 7.8 (commencing with Section 8750) of the Public Resources Code to make known, in any manner whatever, the business affairs, operations, or any other information pertaining to a fee payer that was submitted to the California Department of Tax and Fee Administration in a report or return required by this part, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not expressly authorized by subdivision (a), subdivision (d), 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 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) The California Department of Tax and Fee Administration may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to crude oil, petroleum products, and renewable fuel any crude oil, petroleum products, and renewable fuel information in the possession of the California Department of Tax and Fee Administration that is deemed necessary for the enforcement of those laws. (e) 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 fee or the amount of fees, interest, or penalties required to be collected or assessed. (f) Nothing in this section shall be construed as limiting or increasing the public’s access to information on any aspect of oil spill prevention, abatement, and cleanup collected pursuant to other state or local laws, regulations, or ordinances. (Amended by Stats. 2021, Ch. 115, Sec. 96. (AB 148) Effective July 22, 2021.)
  76. 4676.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. )

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    The county must give notice about claiming excess proceeds from a tax-defaulted property sale when the proceeds exceed $150.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671 - 4676] ( Chapter 1.3 repealed and added by Stats. 1974, Ch. 1102. ) ## 4676. (a) When excess proceeds from the sale of tax-defaulted property exceed one hundred fifty dollars ($150), the county shall provide notice of the right to claim the excess proceeds, as provided in this section. (b) No later than 90 days after the sale of the property, the county shall mail written notice of the right to claim excess proceeds to the last known mailing address of parties of interest, as defined in Section 4675. The county shall make a reasonable effort to obtain the name and last known mailing address of parties of interest. (c) If the last known address of a party of interest cannot be obtained, the county shall publish notice of the right to claim excess proceeds in a newspaper of general circulation in the county. Publication is not required if the cost to publish is equal to or greater than the amount of the excess proceeds. The notice shall be published once a week for three successive weeks and shall commence no later than 90 days after the sale of the property. (d) The cost of obtaining the name and last known mailing address of parties of interest and of mailing or publishing the notices required under this section shall be deducted from the excess proceeds and shall be distributed to the county general fund. (Amended by Stats. 2011, Ch. 352, Sec. 7. (SB 948) Effective January 1, 2012.)
  77. 468.

    ## 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 person does not provide required information or records to the assessor, the assessor may ask the superior court for an order requiring the person to appear and answer about their 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. ) ## 468. In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon request by the assessor, the assessor may apply to the superior court of the county for an order requiring the person who failed to furnish such information or records to appear and answer concerning his property before such court at a time and place specified in the order. The court may so order in any county where the person may be found, but shall not require the person to appear before the court in any other county than that in which the subpoena is served. (Amended by Stats. 1971, Ch. 1633.)
  78. 469.

    ## 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 conduct annual audits of certain taxpayers’ books and records, following a set selection method and time frame, and must give written findings after an audit.

    ## 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. ) ## 469. (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who own, claim, possess, or control locally assessable trade fixtures and business tangible personal property in the county to encourage the accurate and proper reporting of property as required by this article. The assessor shall conduct an audit of those taxpayers as provided by subdivision (b). (1) For purposes of this section, “significant number of audits” means at least 75 percent of the fiscal year average of the total number of audits the assessor was required to have conducted during the 2002–03 fiscal year to the 2005–06 fiscal year, inclusive, on those taxpayers in the county that had a full value of four hundred thousand dollars ($400,000) or more of locally assessable trade fixtures and business tangible personal property. (2) The assessor is not required to audit a taxpayer that is fully exempt from property taxation under other provisions of law for purposes of the requirements of this section. (3) If the board audits a taxpayer because the taxpayer’s assessment was selected in a sampling of assessments from the local assessment rolls pursuant to Section 15640 of the Government Code, that audit may be deemed an audit by the assessor for purposes of the requirements of this section. (b) Except as provided in subdivision (c), each year the audits required by subdivision (a) shall be conducted in the following manner: (1) Fifty percent of the audits required by subdivision (a) shall be performed on taxpayers selected from a pool of those taxpayers that have the largest assessments of locally assessable trade fixtures and business tangible personal property in the county. (A) This pool of taxpayers shall be determined as follows: (i) The assessor shall rank all of the taxpayers in the county in descending order by the total locally assessed value of both trade fixtures and business tangible personal property. (ii) The assessor shall select a qualified number of those taxpayers with the largest assessments for inclusion in the pool. The qualified number shall be that number equal to 50 percent of the audits required by subdivision (a) multiplied by four. (B) Taxpayers in the pool shall be audited at least once within each four-year period following the latest fiscal year covered by a preceding audit and the audit may combine multiple fiscal years. The assessor is relieved of the requirement to audit the taxpayer at least once every four years if the assessor determines that the taxpayer’s assessments are no longer large enough for inclusion in the pool. (2) The remaining 50 percent of the required audits, as determined by paragraph (1) of subdivision (a), shall be selected in a manner that is fair and equitable to all taxpayers and may be based on evidence of underreporting as determined by the assessor. (3) Nothing in this subdivision is intended to prohibit the audit of any taxpayer more frequently than once every four years. (c) In order to allow the assessor some discretion in the number of audits completed each fiscal year as long as the four-year total number of audits in each category are complete within a four-year period, as an alternative to the requirement in subdivision (b) the assessor may satisfy these requirements by auditing the four-year total of the significant number of audits at any time within that four-year period. For purposes of this subdivision, the first four-year period shall begin with the 2019–20 fiscal year. (d) With respect to any audit of the books of a profession, trade, or business, regardless of the full value of the trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by the taxpayer, the following shall apply: (1) Upon completion of an audit of the taxpayer’s books and records, the taxpayer shall be given the assessor’s findings in writing with respect to data that would alter any previously enrolled assessment. (2) Equalization of the property by a county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division shall not preclude a subsequent audit and shall not preclude the assessor from levying an escape assessment in appropriate instances, but shall preclude an escape assessment being levied on that portion of the assessment that was the subject of the equalization hearing. (3) If the result of an audit for any year discloses property subject to an escape assessment, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to Chapter 1 (commencing with Section 1601) of Part 3 of this division, except in those instances when the property had previously been equalized for the year in question. (4) If the audit for any particular tax year discloses that the property of the taxpayer was incorrectly valued or misclassified for any cause, to the extent that this error caused the property to be assessed at a higher value than the assessor would have entered on the roll had the incorrect valuation or misclassification not occurred, then the assessor shall notify the taxpayer of the amount of the excess valuation or misclassification, and the fact that a claim for cancellation or refund may be filed with the county as provided by Sections 4986 and 5096. (Amended by Stats. 2018, Ch. 467, Sec. 64. (SB 1498) Effective January 1, 2019.)
  79. 470.

    ## 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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    An assessor may request business records, and the person or representative must provide them or make them available as required.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 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. ) ## 470. (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her principal place of business, principal location, or principal address in California, a true copy of business records relevant to the amount, cost, and value of all property that he or she owns, claims, possesses, or controls within the county. (b) (1) Upon written request of an assessor, the assessee or the assessee’s designated representative shall transmit the business records described in subdivision (a) by mail, or in electronic format if the business 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 subdivision (a). (2) Information or records requested by the assessor under this subdivision shall be transmitted within a reasonable time period. (c) In the case of a taxpayer that has its principal place of business outside of California and has been requested to make business records available pursuant to subdivision (a), that taxpayer may, as an alternative to making the requested business records available pursuant to the terms of that subdivision, pay the county the amount of reasonable and ordinary expenses for food, lodging, transportation, and other related items incurred by the assessor’s representative, in traveling to the place outside California where the requested business records are available for examination and performing his or her official duties with respect to the examination of those records. (Amended by Stats. 2018, Ch. 968, Sec. 3. (AB 2425) Effective January 1, 2019.)
  80. 47000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [47000 - 47002] ( Chapter 1 added by Stats. 2022, Ch. 63, Sec. 6. )

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    This section names the Lithium Extraction Tax Law and states its purpose and policy findings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [47000 - 47002] ( Chapter 1 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47000. (a) This part shall be known, and may be cited, as the Lithium Extraction Tax Law. (b) The purpose of this part is to promote a robust California-based lithium extraction industry that considers the needs of the local communities where the lithium extraction occurs, while recognizing the significant benefit of having a domestic supply of lithium for the state’s goals for reducing the emissions of greenhouse gases. By imposing a statewide tax on lithium extraction and preempting the taxing authority of counties, municipalities, and districts on the extraction and storage of lithium, lithium producers will have greater certainty about the potential costs of doing business and will be more likely to engage in lithium production activities. (c) It is the intent of the Legislature to comprehensively regulate the imposition and collection of taxes on the extraction and storage of lithium and to occupy the field to the exclusion of local action, except as specifically provided in this part. (d) The Legislature finds and declares that promoting the development of a robust lithium production industry in the state to reduce the impact of climate change is a matter of statewide concern and, therefore, is not a municipal affair as that term is used in Section 5 of Article XI of the California Constitution. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  81. 47002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [47000 - 47002] ( Chapter 1 added by Stats. 2022, Ch. 63, Sec. 6. )

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    This section defines key terms used in the Lithium Extraction Tax Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [47000 - 47002] ( Chapter 1 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47002. For purposes of this part, the following definitions apply: (a) “Department” means the California Department of Tax and Fee Administration. (b) “Extraction” means the process of removing lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process. (c) “Geothermal fluid” means naturally occurring groundwater, brines, vapor, and steam associated with, or derived from, a geothermal resource. (d) “Geothermal resource” has the same meaning as defined in Section 6903 of the Public Resources Code. (e) “In this state” means within the exterior limits of the State of California and includes all territory within these limits owned by, or ceded to, the United States. (f) “Metric ton” means a unit of mass equal to 1,000 kilograms. (g) “Minerals” has the same meaning as defined in Section 2005 of the Public Resources Code. (h) “Producer” means any person who extracts lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state. (i) “Committee” means the Lithium Extraction Tax Citizens Oversight Committee. (Amended by Stats. 2023, Ch. 506, Sec. 2. (SB 797) Effective January 1, 2024.)
  82. 4701.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    This section says the chapter’s purpose is to create an alternative way to distribute property tax levies on the secured roll, and it may treat the supplemental property tax roll as part of the secured roll for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4701. (a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an alternative procedure for the distribution of property tax levies on the secured roll made by counties on their own behalf or as the tax-levying and tax-collecting agency for other political subdivisions. The Legislature further finds and declares that the object of this alternative procedure is to simplify the tax-levying and tax-apportioning process and to increase flexibility in the use of available cash resources. (b) For purposes of this chapter only, the term “secured roll” may include the supplemental property tax roll as described in Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1. (Amended by Stats. 1998, Ch. 528, Sec. 2. Effective January 1, 1999.)
  83. 47010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 2. The Lithium Extraction Excise Tax [47010 - 47020] ( Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6. )

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    A producer must pay a lithium extraction excise tax on each metric ton of lithium carbonate equivalent extracted in the state, and must remit the tax 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 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 2. The Lithium Extraction Excise Tax [47010 - 47020] ( Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47010. (a) Beginning January 1, 2023, a producer shall pay a lithium extraction excise tax upon each metric ton of lithium carbonate equivalent extracted from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in this state, at the following amounts:Lifetime cumulative metric tons of lithium carbonate equivalent extracted by a producer:Applicable tax rate:20,000 or less$400 per metric ton extracted.Over 20,000 but not over 30,000.$600 per metric ton extracted over 20,000 up to 30,000 metric tons, inclusive.Over 30,000 metric tons.$800 per metric ton extracted over 30,000. (b) (1) The tax brackets specified in subdivision (a) shall apply to the total metric tons of lithium carbonate extracted by a producer cumulatively beginning from the date the first metric ton of lithium carbonate was extracted. In each quarterly reporting period, as described in Section 47070, the producer shall add the amount of metric tons of lithium carbonate extracted during that quarter to the cumulative amount of lithium carbonate previously reported by the producer. (2) Where the permit (ownership) of a mine, lithium extraction facility, or well changes, the cumulative amount of lithium carbonate extracted previously reported by the producer shall be assumed to be 30,000 metric tons. (c) Beginning January 1, 2025, the lithium extraction tax rate imposed under subdivision (a) shall be adjusted annually by the department consistent with increases and decreases in the cost of living, as measured by the California Consumer Price Index issued by the Department of Industrial Relations or a successor agency, rounded to the nearest whole dollar. The first adjustment pursuant to this subdivision shall be an amount equal to the increase or decrease in the California Consumer Price Index for all urban consumers (CPI-U) from June 2023 to June 2024. Subsequent annual adjustments shall cover subsequent 12-month periods. The adjusted rate shall apply beginning the following January 1. (d) A producer shall remit the tax to the department in a manner and form as prescribed by this part. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  84. 47015.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 2. The Lithium Extraction Excise Tax [47010 - 47020] ( Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6. )

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    This section requires lithium and lithium compounds extracted to be converted into lithium carbonate equivalent using the listed conversion factors.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 2. The Lithium Extraction Excise Tax [47010 - 47020] ( Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47015. For purposes of this part, the lithium and lithium compounds extracted shall be converted to lithium carbonate equivalent by multiplying the tonnage of lithium and lithium compounds by the appropriate conversion factor, as follows:Lithium or lithium compound:Conversion factor:Lithium (Li)5.323Lithium oxide (Li2O)2.473Lithium chloride (LiCl)0.871Lithium bromide (LiBr)0.425Lithium hydroxide monohydrate (LiOH.H2O)0.880Butyllithium (C4HgLi)0.576Lithium carbonate (Li2CO3)1.000 (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  85. 4702.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    A county board of supervisors may put this chapter’s procedure into effect by resolution by the applicable deadline, and it stays in effect until the board discontinues it or a qualifying petition triggers discontinuance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4702. (a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted not later than July 15th of the fiscal year for which it is to first apply and shall thereafter remain in effect unless the board orders its discontinuance or unless, prior to the commencement of any subsequent fiscal year, the board receives a petition for its discontinuance joined in by resolutions duly adopted by the governing boards of not less than two-thirds of the participating revenue districts in the county, in which event the board shall order discontinuance of the procedure effective at the commencement of the subsequent fiscal year. (b) Notwithstanding subdivision (a), for the 1993–94 and 1994–95 fiscal years only, the procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted not later than October 15 of the relevant fiscal year, and shall remain in effect unless otherwise discontinued in accordance with the provisions of this chapter. (Amended by Stats. 1994, Ch. 1166, Sec. 7. Effective September 30, 1994.)
  86. 4702.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    A county board of supervisors may, by resolution, extend or stop these procedures for current-year assessments on the secured tax roll; if adopted, the assessments must be apportioned like taxes under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4702.5. In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend, or discontinue, these procedures to assessments that are entered on the secured tax roll for the current year. Upon adoption, assessments shall be apportioned in the same manner that taxes are apportioned under this chapter. (Added by Stats. 1959, Ch. 482.)
  87. 4702.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    A county board of supervisors may stop using this chapter’s procedures for a tax levying or assessment levying agency if it holds a public hearing, adopts a resolution under Section 4702, and the agency’s secured tax delinquency rate in a year exceeds 3%.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4702.7. In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section 4702, after holding a public hearing on the matter, may discontinue those procedures with respect to any tax levying agency or assessment levying agency in the county if the rate of secured tax delinquency in that agency in any year exceeds 3 percent of the total of all taxes and assessments levied on the secured rolls in that agency. (Amended by Stats. 1993, Ch. 130, Sec. 3. Effective July 19, 1993.)
  88. 47020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 2. The Lithium Extraction Excise Tax [47010 - 47020] ( Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6. )

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    This section says the state lithium extraction tax is meant to override inconsistent local taxes, and that the tax imposed here replaces county, municipal, or district taxes on lithium extraction or storage by producers, except as stated in subdivision (c).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 2. The Lithium Extraction Excise Tax [47010 - 47020] ( Chapter 2 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47020. (a) It is the intent of the Legislature that this part preempt provisions pertaining to the imposition of taxes by counties, municipalities, and districts to the extent that the provisions are inconsistent with this part. (b) Except as provided in subdivision (c), the taxes imposed by this part are in lieu of all county, municipal, or district taxes on lithium extraction or lithium storage by producers. (c) This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251) to the sale, storage, use, or other consumption of lithium. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  89. 4703.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    This section creates a tax losses reserve fund in counties that adopt the chapter’s procedure, limits its use to covering certain tax lien losses, and requires the auditor and treasurer to keep specified tax accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4703. In each county that elects to adopt the procedure authorized by this chapter there is hereby created a tax losses reserve fund. (a) The tax losses reserve fund shall be used exclusively, as hereinafter provided, to cover losses that may occur in the amount of tax liens as a result of special sales of tax-defaulted property. Whenever in any year the amount of the tax losses reserve fund has reached an amount equivalent to 1 percent of the total of all taxes and assessments levied on the secured roll for that year for participating entities in the county, the amounts hereinafter authorized to be credited to that fund may, for the remainder of that year, be credited to the county general fund. (b) The auditor and treasurer shall keep apportioned tax resources accounts in a manner that the balance of amounts apportioned to funds on an accrual basis shall be known by both officers. In addition, the auditor shall keep secured taxes receivable accounts in a manner as to establish accountability for the amounts receivable on the secured tax rolls. Secured tax rolls, as used in this chapter, include delinquent rolls prescribed by Section 2627. (Amended by Stats. 1995, Ch. 914, Sec. 5. Effective October 16, 1995.)
  90. 4703.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    A county that elects this chapter’s procedure may choose this section over Section 4703 by resolution, file the resolution with county officials, maintain a tax losses reserve fund at at least 25%, and keep certain tax accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4703.2. (a) In any county electing to follow the procedure authorized by this chapter, the board of supervisors may, by October 31 of any fiscal year, on the recommendation of the county auditor, adopt a resolution electing to be governed by this section rather than the provisions of Section 4703. Upon adoption, a copy of this resolution shall be filed with the county auditor, the county treasurer, and the county tax collector. Except as otherwise provided in this subdivision, this election shall remain in effect each fiscal year unless the board of supervisors adopts another resolution by October 31 of a fiscal year electing to be governed instead by Section 4703. For the 1993–94 fiscal year only, the election to be governed by this section rather than Section 4703 may be made no later than January 15, 1994. For the 1994–95 fiscal year only, an election to be governed by this section rather than Section 4703 may be rescinded, upon the recommendation of the county auditor, by a resolution electing governance under Section 4703 that is adopted by the board of supervisors on any date during that fiscal year. (b) In each county that elects to adopt the procedure authorized by this chapter and elects to be governed by this section rather than Section 4703 there shall be created a tax losses reserve fund. (c) The tax losses reserve fund shall be used exclusively, as hereinafter provided, to cover losses that may occur in the amount of tax liens as a result of special sales of tax-defaulted property. In a county electing to be subject to this section rather than Section 4703, the tax losses reserve fund shall be maintained at not less than 25 percent of the total delinquent secured taxes and assessments for participating entities in the county as calculated at the end of the fiscal year. At the end of the fiscal year, amounts in the tax losses reserve fund that are in excess of 25 percent of the total delinquent secured taxes and assessments for participating entities in the county may be credited to the county general fund. (d) The auditor and treasurer shall keep apportioned tax resources accounts in such a manner that the balance of amounts apportioned to funds on an accrual basis shall be known by both officers. In addition, the auditor shall keep secured taxes receivable accounts in such a manner as to establish accountability for the amounts receivable on the secured tax rolls. Secured tax rolls as used in this chapter include delinquent rolls prescribed by Section 2627. (Amended by Stats. 1995, Ch. 914, Sec. 6. Effective October 16, 1995.)
  91. 4703.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    If Orange County sells or assigns certain delinquent-tax obligations to a joint powers agency, the Board of Supervisors may transfer the county’s tax losses reserve fund to that agency.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4703.3. Notwithstanding any other provision of law, general, special, or local, if Orange County sells or assigns obligations arising out of delinquent assessments or taxes on the secured roll to a joint powers agency pursuant to Section 26220.5 of the Government Code, the Orange County Board of Supervisors may elect to transfer its tax losses reserve fund to the joint powers agency. The tax losses reserve fund shall be maintained by the joint powers agency according to Section 4703 or 4703.2, whichever is applicable, except that the tax losses reserve fund may both be used to cover losses that may occur in the amount of tax liens as a result of special sales of tax-defaulted property and, subject to agreements with bondholders, be pledged as a reserve for bonds issued by the joint powers agency to purchase the obligations arising out of delinquent assessments or taxes on the secured roll. (Amended by Stats. 2006, Ch. 538, Sec. 613. Effective January 1, 2007.)
  92. 4704.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    Counties using this procedure must enter tax-defaulted property on the rolls in the assessee’s name and extend the taxes in that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4704. In order to facilitate tax accounting in connection with the procedure authorized by this chapter each county which adopts the procedure shall enter tax-defaulted property on the rolls in the name of the assessee and extend taxes thereon in the name of the assessee. The amount so extended shall be used in the determination of the cost to redeem that property. If valuations of tax-defaulted property entered on the roll under the provisions of this section exceed 1 percent of the total, the valuations shall not be included by the county auditor in any statement of equalized assessed valuations which he or she may be required to make as the basis for the determination of a bond debt limitation. (Amended by Stats. 1985, Ch. 316, Sec. 74.)
  93. 4705.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    This section requires the county auditor and board of supervisors to allocate tax-roll amounts and treasury moneys for county tax distribution, and lets eligible counties finance the procedure with bonds.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4705. (a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended thereon for each fund for which a tax levy has been included. The amount so determined for each fund shall forthwith be apportioned to the credit of those funds on the accounts of the county auditor and county treasurer and the total thereof shall be entered on the apportioned tax resources accounts of both officers. (b) Assessments entered on the secured tax roll shall be apportioned in the same manner if the board of supervisors has extended these procedures to assessments under Section 4702.5. (c) Upon completion of the tax roll the auditor shall record the total amount due on the secured taxes receivable accounts. (d) The board of supervisors shall provide which moneys in the county treasury, including but not limited to those credited to the tax losses reserve, shall be available to be drawn on to the extent of the amount of uncollected taxes credited to each fund for which a tax levy has been included, and those moneys may thereafter be drawn against in an amount not to exceed the amount of uncollected taxes credited to each fund for which a tax levy has been included in the same manner as if the amount credited had been collected. To the extent that moneys are so expended for a fund in advance of receipt of tax revenue therefor, the tax revenue may not be expended upon receipt. Moneys in the amount credited to the tax losses reserve, as well as tax revenues actually received for funds to the extent moneys have been expended therefor in advance of receipt, shall be available in the county treasury for payment for the same purposes and in the same amounts as the money advance was available prior to being advanced; provided however, that if the moneys so advanced were derived from the proceeds of the sale of bonds, including notes, certificates of participation, or other instruments evidencing indebtedness, authorized pursuant to subdivision (e) or otherwise permitted by law, or the investment of those amounts, then tax revenues actually received, including delinquent penalties, shall be used for the repayment of the bonds or the replenishment of any reserve fund for these bonds, or both. (e) Any county that has elected to adopt the procedure authorized by this chapter is hereby authorized, in addition to any other financing permitted by law, to fund the procedure by the issuance of bonds payable from any delinquent taxes, assessments, and delinquent penalties in accordance with Chapter 6.6 (commencing with Section 54773) of Part 1 of Division 2 of Title 5 of the Government Code. Once the procedure authorized by this chapter is adopted, the obligation of the county to fund the procedure is an obligation imposed by law. (Amended by Stats. 1994, Ch. 293, Sec. 5. Effective July 21, 1994.)
  94. 4706.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    The auditor must record certain delinquent penalty amounts and related accountability in the secured taxes receivable accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4706. Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall record the additional amount due on the secured taxes receivable accounts. The auditor shall similarly record the accountability for delinquent penalties and costs computed and entered on unpaid second installments as prescribed by Section 2627 of this code. (Amended by Stats. 1959, Ch. 482.)
  95. 47060.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. )

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    The department must administer and collect the taxes imposed by this part under the Fee Collection Procedures Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47060. The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall include a person required to pay the taxes imposed by this part. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  96. 4707.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    If an apportioned tax or assessment is later changed by correction, cancellation, or refund, the amount must be adjusted proportionately in the relevant accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4707. Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of Division 1 of this code, a pro rata adjustment for the amount of such change shall be made in each of the funds to which apportionment previously has been made. The total pro rata adjustments of amounts previously apportioned shall be entered on the apportioned tax resources accounts of the auditor and the treasurer. The total amount of the changes shall be entered on the secured taxes receivable accounts of the auditor. (Amended by Stats. 1959, Ch. 482.)
  97. 47070.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. )

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    Taxes under this part are due quarterly, and producers must file a return with each payment by the end of the next month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47070. (a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter. (b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  98. 4708.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    The auditor and treasurer must distribute current-year secured tax roll amounts as specified, and the auditor must record total secured tax roll collections on secured taxes receivable accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4708. Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows: (a) Any amounts levied but not apportioned to funds in the manner authorized by this chapter shall be distributed to the funds for which levied as prescribed in Chapter 1a of this part. (b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts. (c) Amounts collected as costs shall be distributed to the county general fund. (d) Amounts collected as delinquent penalties shall be distributed to the tax losses reserve fund. The auditor shall record the total secured tax roll collections on his secured taxes receivable accounts. (Amended by Stats. 1959, Ch. 482.)
  99. 47080.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. )

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    The department may make and enforce regulations for administering and enforcing this part, including rules on collections, reporting, refunds, and appeals. It may also make emergency regulations for the same purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47080. (a) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals. (b) The department may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  100. 4709.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    The auditor must verify certain tax roll totals against the auditor’s accounts and adjust secured taxes receivable accounts for specified nonreceivable delinquent penalties and costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4709. Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor shall similarly verify against his or her accounts the total of the list of tax-defaulted property furnished him or her after the declaration date by the tax collector as prescribed by Section 3442. The auditor shall adjust the secured taxes receivable accounts for the total amount of any adjustments on the secured tax rolls for delinquent penalties and costs which are no longer receivable as of the sale date under Section 4102. (Amended by Stats. 1985, Ch. 316, Sec. 75.)
  101. 47090.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. )

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    Producers subject to this part must register for a permit with the department using electronic media and provide the business name and any other information the department requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47090. (a) A producer subject to this part shall register for a permit with the department using electronic media and shall set forth the name under which it transacts or intends to transact business and any other information as the department may require. (b) By September 1 of each year, the Department of Conservation shall provide to the department the annual reports submitted pursuant to Section 2207 of the Public Resources Code that report on the extraction of lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance by a physical or chemical process. (Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.)
  102. 4710.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    Money received for redeeming tax-defaulted property must be distributed in the ways listed in this section, and costs must go to a restricted county fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4710. After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be distributed as follows: (a) Any amounts levied but not apportioned to funds at the time of levy in the manner authorized by this chapter and any redemption penalties collected on those amounts shall be distributed to funds as prescribed in Chapter 1c (commencing with Section 4656), except that assessments not apportioned previously shall be distributed to the funds for which levied. (b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts. The pro rata of redemption penalties or interest collected on any amounts levied but not apportioned to funds at the time of levy shall be distributed to the respective funds and the balance of redemption penalties or interest together with delinquency penalties shall be apportioned to the tax losses reserve fund. (c) Amounts collected as costs shall be distributed to a restricted county fund to be allocated only for the following purposes: (1) Updating and improving information with respect to delinquent taxes. (2) Redemption systems. (3) Monthly settlements with the auditor pursuant to Section 4108. (4) The collection of taxes by the tax collector. The total amount collected on the secured tax roll shall be entered on the secured taxes receivable accounts. (Amended by Stats. 1995, Ch. 527, Sec. 12. Effective January 1, 1996.)
  103. 47100.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. )

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    This section creates the Lithium Extraction Excise Tax Fund and directs how lithium extraction revenues must be distributed, including county deposits, Imperial County community funding, and annual reporting.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 3. Administration [47060 - 47100] ( Chapter 3 added by Stats. 2022, Ch. 63, Sec. 6. ) ## 47100. All revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Lithium Extraction Excise Tax Fund, which is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, moneys in the fund are continuously appropriated, without regard to fiscal year, as follows: (a) (1) Eighty percent shall be disbursed by the Controller to all counties in proportion to the amounts of the taxes, interest, penalties, and other amounts collected for lithium extraction within each county. Each county shall establish for deposit of these revenues an account or fund separate from the other accounts and funds of the county. (2) (A) Of the amount disbursed to the County of Imperial pursuant to this subdivision, the county shall establish a method to distribute an amount not less than 30 percent of that disbursed amount to the County of Imperial communities that are most directly and indirectly impacted by the lithium extraction activities, including, but not limited to, the following communities: (i) The directly affected communities listed below: (I) Bombay Beach. (II) The City of Brawley. (III) The City of Calipatria. (IV) Niland. (V) The City of Westmorland. (ii) The indirectly affected communities listed below: (I) Bard. (II) The City of Calexico. (III) Desert Shores. (IV) The City of El Centro. (V) Heber. (VI) The City of Holtville. (VII) The City of Imperial. (VIII) Ocotillo. (IX) Palo Verde. (X) Salton City. (XI) Salton Sea Beach. (XII) Seeley. (XIII) Winterhaven. (XIV) Vista Del Mar. (B) The County of Imperial shall annually, on a date and in a manner determined by the department, report to the department the communities to which funding was distributed pursuant to this paragraph. (b) Twenty percent shall be disbursed as follows: (1) Twenty percent of the revenues collected in the County of Imperial shall be deposited into the Salton Sea Lithium Fund created in Section 2951 of the Fish and Game Code. (2) Twenty percent of the revenues collected in a county other than the County of Imperial shall be disbursed to that county for distribution to communities in that county that are the most impacted by the lithium extraction activities. (Amended by Stats. 2024, Ch. 596, Sec. 1. (SB 974) Effective January 1, 2025.)
  104. 4711.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    This section sets how proceeds and redeemed tax amounts from tax-defaulted property sales must be distributed among funds and accounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4711. The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund shall be distributed as provided in Chapter 1.3 (commencing with Section 4671). However, the taxes and assessments which constitute the amounts required to redeem the tax-defaulted property shall, for the purposes of this chapter, be distributed as follows: (a) The amount available for distribution shall be prorated on the basis of those taxes and assessments between apportioned levies and unapportioned levies. (b) The pro rata share for unapportioned levies shall be prorated between the amount of tax levies and the amount of assessment levies. The pro rata share for unapportioned tax levies shall be distributed to funds on the basis prescribed in Chapter 1.3 (commencing with Section 4671). The pro rata share for unapportioned assessment levies shall be distributed to the assessment funds on the basis prescribed in subdivision (a) of Section 4710. (c) The pro rata share for apportioned levies shall be distributed to the tax losses reserve fund. The amount canceled by the sale shall be entered on the secured taxes receivable accounts. Any canceled amounts which were apportioned at the time of levy in the manner authorized by this chapter shall be entered on the apportioned tax resources accounts, and this cancellation shall be borne by the tax losses reserve fund. (Amended by Stats. 1985, Ch. 316, Sec. 77.)
  105. 47110.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 4. Citizens Oversight Committee [47110 - 47115] ( Chapter 4 added by Stats. 2023, Ch. 506, Sec. 3. )

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    This section creates the Lithium Extraction Tax Citizens Oversight Committee and sets rules for its membership, meetings, and duties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 4. Citizens Oversight Committee [47110 - 47115] ( Chapter 4 added by Stats. 2023, Ch. 506, Sec. 3. ) ## 47110. (a) The Lithium Extraction Tax Citizens Oversight Committee is hereby established within the department for the purposes of ensuring that revenues from the lithium extraction excise tax are distributed pursuant to subparagraph (A) of paragraph (2) of subdivision (a) and subdivision (b) of Section 47100 and revenues deposited pursuant to subdivision (b) are allocated pursuant to Section 2951 of the Fish and Game Code, and making recommendations on how to improve community engagement and maximize community benefits from the revenues. (b) The committee shall be composed of the following members: (1) Three public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Governor. (2) Two public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Senate Rules Committee. Of these two public members, one shall have environmental justice expertise and the other shall have economic development expertise. (3) Two public members who reside in the local communities where the lithium extraction occurs, to be appointed by the Speaker of the Assembly. Of these two public members, one shall have environmental restoration expertise and the other shall have vocational training expertise. (c) The members of the committee shall serve at the pleasure of the appointing power and shall be appointed for terms of two years. (d) The members of the committee shall serve without compensation. (e) (1) Meetings of the committee shall be subject to the Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Chapter 1 of Part 1 of Division 3 of Title 2 of the Government Code). (2) The committee shall meet not more than once per calendar quarter. (3) The committee shall hold its first meeting on the calendar quarter following the calendar quarter when the first revenues of the lithium extraction excise tax have been collected. (f) The committee shall be responsible for the collection and analysis of any information included in the report required pursuant to Section 47115. (g) The department’s duties pursuant to this section shall be limited to the following: (1) Administrative support for meetings held pursuant to subdivision (e). (2) Compilation of the report required to be submitted by the committee pursuant to Section 47115. (Added by Stats. 2023, Ch. 506, Sec. 3. (SB 797) Effective January 1, 2024.)
  106. 47115.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 4. Citizens Oversight Committee [47110 - 47115] ( Chapter 4 added by Stats. 2023, Ch. 506, Sec. 3. )

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    The committee must report to the Legislature on how lithium extraction tax revenues were distributed and allocated, plus any recommendations for improvement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 25. Lithium Extraction Tax Law [47000 - 47115] ( Part 25 added by Stats. 2022, Ch. 63, Sec. 6. ) ## CHAPTER 4. Citizens Oversight Committee [47110 - 47115] ( Chapter 4 added by Stats. 2023, Ch. 506, Sec. 3. ) ## 47115. (a) Subject to subdivision (b), the committee shall report to the Legislature on how the revenues from the collection of the lithium extraction excise tax were distributed pursuant to subparagraph (A) of paragraph (2) of subdivision (a) of Section 47100 and how revenues deposited pursuant to subdivision (b) were allocated pursuant to Section 2951 of the Fish and Game Code in the prior fiscal year and any recommendations for improving the distribution or allocation, or both, of those revenues to enhance the health and welfare of the local communities where the lithium extraction occurs. (b) (1) Notwithstanding Section 10231.5 of the Government Code, the report required pursuant to subdivision (a) shall be submitted on April 1, 2027 and every April 1 thereafter. (2) The report shall be submitted in accordance with Section 9795 of the Government Code. (Added by Stats. 2023, Ch. 506, Sec. 3. (SB 797) Effective January 1, 2024.)
  107. 4713.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    In counties using this chapter’s procedure, the tax collector and auditor may calculate delinquent amounts, and the treasurer and auditor may allocate 95% of certain fund amounts to the affected funds.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4713. In any county electing to follow the procedure authorized by this chapter the tax collector and auditor, or either of them, upon approval of the county treasurer, may determine by analysis of the abstract of delinquencies the amounts included therein by the original tax and assessment levies for each fund, and, on the basis of such determination, the treasurer and auditor may forthwith enter the total tax levy on the apportioned tax resources accounts and apportion to each fund for which taxes were levied 95 percent of the fund amounts so determined. The remaining 5 percent of the tax amounts shall be apportioned to the tax losses reserve fund. These apportionments shall constitute a full liquidation of the share of each fund in the liens for delinquent taxes appearing on the abstract list and any amounts thereafter received through redemption or sale of the property shall be apportioned in the manner prescribed by Sections 4708, 4710, and 4711 for years in which the procedure authorized by this chapter has been in effect. (Amended by Stats. 1985, Ch. 316, Sec. 79.)
  108. 4713.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    In certain counties, the tax collector and auditor may apportion assessment levies if the county treasurer approves, and each affected fund must receive 100% of the assessment levies as determined.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4713.5. In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by this chapter the tax collector and auditor, or either of them, upon the approval of the county treasurer may apportion assessment levies in the same manner that Section 4713 provides for tax levies except that each fund for which assessments were levied shall be apportioned 100 percent of the assessment levies so determined. Such apportionments shall constitute a full liquidation of the share of each fund in the liens for delinquent assessments appearing on the abstract list and any amounts thereafter received through redemption, sale or rental of the property shall be apportioned in the manner prescribed by Sections 4708, 4710, 4711 and 4712 for years in which the procedure authorized by this chapter has been in effect. (Amended by Stats. 1974, Ch. 1101.)
  109. 4714.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    Taxing agencies may have their withdrawals from the county treasury limited to amounts matching actual tax collections in their taxing areas.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4714. Taxing agencies for which the county levies and collects taxes but for which the county treasury is not the legal depositary may be limited in their withdrawals from the county treasury to amounts proportionate with actual tax collections by the county within their taxing areas. (Added by Stats. 1949, Ch. 1370.)
  110. 4715.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    This chapter does not apply to certain county tax levies for public districts unless the required resolutions are adopted.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4715. This chapter shall have no application to tax levies made by counties on behalf of public districts for which the county treasury is not the legal depositary unless agreed to by a resolution of the governing board of the public district and the board of supervisors of the county, adopted in accordance with Section 4702 for the fiscal year in which this procedure is to apply to that public district. (Amended by Stats. 1993, Ch. 130, Sec. 4. Effective July 19, 1993.)
  111. 4716.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    Each fund must receive at least the amount that the Constitution requires to be distributed to it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4716. There shall, notwithstanding any other provision of this chapter, be distributed to each fund not less than the amount which must under the Constitution be distributed thereto. (Added by Stats. 1949, Ch. 1370.)
  112. 4717.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. )

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    If a county uses this chapter and receives an underpaid tax payment, the tax collector must hold it in trust and notify the taxpayer. The taxpayer may pay the balance within the stated time, and officials must adjust the rolls and charges.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 8. DISTRIBUTION [4651 - 4717] ( Part 8 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701 - 4717] ( Chapter 3 added by Stats. 1949, Ch. 1370. ) ## 4717. (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency. (b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code. (c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll. (d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status. (e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges. (f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter. (g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county. (Amended by Stats. 2019, Ch. 258, Sec. 5. (SB 789) Effective January 1, 2020.)
  113. 480.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    This section requires a change in ownership statement to be filed for certain property transfers, with different filing rules for transferees, estates, trustees, and personal representatives.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480. (a) Whenever there occurs any change in ownership of real property, a manufactured home, or a floating home that is subject to local property taxation and is assessed by the county assessor, the transferee shall file a signed change in ownership statement in the county where the real property, manufactured home, or floating home is located, as provided for in subdivision (c). In the case of a change in ownership where the transferee is not locally assessed, no change in ownership statement is required. (b) The personal representative shall file a change in ownership statement with the county recorder or assessor in each county in which the decedent owned real property at the time of death that is subject to probate proceedings. The statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases in which an interest in real property is transferred by reason of death, including a transfer through the medium of a trust, the change in ownership statement or statements shall be filed by the trustee (if the property was held in trust) or the transferee with the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death. (c) Except as provided in subdivision (d), the change in ownership statement as required pursuant to subdivision (a) shall be declared to be true under penalty of perjury and shall give that information relative to the real property, manufactured home, or floating home acquisition transaction as the board shall prescribe after consultation with the California Assessors’ Association. The information shall include, but not be limited to, a description of the property, the parties to the transaction, the date of acquisition, the amount, if any, of the consideration paid for the property, whether paid in money or otherwise, and the terms of the transaction. The change in ownership statement shall not include any question that is not germane to the assessment function. The statement shall contain a notice informing the transferee of the property tax relief available under Section 69.5. The statement shall contain a notice that is printed, with the title in at least 12-point boldface type and the body in at least 8-point boldface type, in the following form: “Important Notice” “The law requires any transferee acquiring an interest in real property, manufactured home, or floating home subject to local property taxation, and that is assessed by the county assessor, to file a change in ownership statement with the county recorder or assessor. The change in ownership statement must be filed at the time of recording or, if the transfer is not recorded, within 90 days of the date of the change in ownership, except that where the change in ownership has occurred by reason of death the statement shall be filed within 150 days after the date of death or, if the estate is probated, shall be filed at the time the inventory and appraisal is filed. The failure to file a change in ownership statement within 90 days from the date a written request is mailed by the assessor results in a penalty of either: (1) one hundred dollars ($100), or (2) 10 percent of the taxes applicable to the new base year value reflecting the change in ownership of the real property, manufactured home, or floating home, whichever is greater, but not to exceed five thousand dollars ($5,000) if the property is eligible for the homeowners’ exemption or twenty thousand dollars ($20,000) if the property is not eligible for the homeowners’ exemption if that failure to file was not willful. This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes, and be subject to the same penalties for nonpayment.” (d) The change in ownership statement may be attached to or accompany the deed or other document evidencing a change in ownership filed for recording, in which case the notice, declaration under penalty of perjury, and any information contained in the deed or other transfer document otherwise required by subdivision (c) may be omitted. (e) If the document evidencing a change in ownership is recorded in the county recorder’s office, then the statement shall be filed with the recorder at the time of recordation. However, the recordation of the deed or other document evidencing a change in ownership shall not be denied or delayed because of the failure to file a change of ownership statement, or filing of an incomplete statement, in accordance with this subdivision. If the document evidencing a change in ownership is not recorded or is recorded without the concurrent filing of a change in ownership statement, then the statement shall be filed with the assessor no later than 90 days from the date the change in ownership occurs, except that where the change in ownership has occurred by reason of death the statement shall be filed within 150 days after the date of death or, if the estate is probated, shall be filed at the time the inventory and appraisal is filed. (f) Whenever a change in ownership statement is filed with the county recorder’s office, the recorder shall transmit, as soon as possible, the original statement or a true copy thereof to the assessor along with a copy of every recorded document as required by Section 255.7. (g) (1) The change in ownership statement may be filed with the assessor through the United States mail, properly addressed with the postage prepaid. (2) A change in ownership statement that is filed with the assessor, as authorized by paragraph (1), shall be deemed filed on either the date of the postmark affixed by the United States Postal Service containing the statement or on the date certified by a bona fide private courier service on the envelope containing the statement. (h) In the case of a corporation, the change in ownership 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 those statements on behalf of the corporation. In the case of a partnership, limited liability company, or other legal entity, the statement shall be signed by an officer, partner, manager, or an employee or agent who has been designated in writing by the partnership, limited liability company, or legal entity. (i) No person or entity acting for or on behalf of the parties to a transfer of real property shall incur liability for the consequences of assistance rendered to the transferee in preparation of any change in ownership statement, and no action may be brought or maintained against any person or entity as a result of that assistance. Nothing in this section shall create a duty, either directly or by implication, that the assistance be rendered by any person or entity acting for or on behalf of parties to a transfer of real property. (Amended by Stats. 2015, Ch. 454, Sec. 6. (SB 803) Effective January 1, 2016.)
  114. 480.1.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    When ownership control changes, the acquirer must file a signed change in ownership statement with the board in Sacramento within 90 days and include required ownership and property information.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.1. (a) Whenever there is a change in control of any corporation, partnership, limited liability company, or other legal entity, as defined in subdivision (c) of Section 64, a signed change in ownership statement as provided for in subdivision (b), shall be filed by the person or legal entity acquiring ownership control of the corporation, partnership, limited liability company, or other legal entity with the board at its office in Sacramento within 90 days from the date of the change in control of the corporation, partnership, limited liability company, or other legal entity. The statement shall list all counties in which the corporation, partnership, limited liability company, or legal entity owns real property. (b) The change in ownership statement as required pursuant to subdivision (a), shall be declared to be true under penalty of perjury and shall give such information relative to the ownership control acquisition transaction as the board shall prescribe after consultation with the California Assessors’ Association. The information shall include, but not be limited to, a description of the property owned by the corporation, partnership, limited liability company, or other legal entity, the parties to the transaction, and the date of the ownership control acquisition. The change in ownership statement shall not include any question which is not germane to the assessment function. The statement shall contain a notice that is printed, with the title in at least 12-point boldface type and the body in at least 8-point boldface type, in the following form: ## “Important Notice” “The law requires any person or legal entity acquiring ownership control in any corporation, partnership, limited liability company, or other legal entity owning real property in California subject to local property taxation to complete and file a change in ownership statement with the State Board of Equalization at its office in Sacramento. The change in ownership statement must be filed within 90 days from the date of the change in control of a corporation, partnership, limited liability company, or other legal entity. The law further requires that a change in ownership statement be completed and filed whenever a written request is made therefor by the State Board of Equalization, regardless of whether a change in control of the legal entity has occurred. The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in control of the corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the State Board of Equalization, results in a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in control of the real property owned by the corporation, partnership, limited liability company, or legal entity (or 10 percent of the current year’s taxes on that property if no change in control occurred). This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes, and be subject to the same penalties for nonpayment.” (c) In the case of a corporation, the change in ownership 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 such statements on behalf of the corporation. In the case of a partnership, limited liability company, or other legal entity, the statement shall be signed by an officer, partner, manager, or an employee or agent who has been designated in writing by the partnership, limited liability company, or legal entity. (d) No person or entity acting for or on behalf of the parties to a transfer of real property shall incur liability for the consequences of assistance rendered to the transferee in preparation of any change in ownership statement, and no action may be brought or maintained against any person or entity as a result of that assistance. Nothing in this section shall create a duty, either directly or by implication, that such assistance be rendered by any person or entity acting for or on behalf of parties to a transfer of real property. (e) The board or assessors may inspect any and all records and documents of a corporation, partnership, limited liability company, or legal entity to ascertain whether a change in control as defined in subdivision (c) of Section 64 has occurred. The corporation, partnership, limited liability company, or legal entity shall upon request, make those documents available to the board during normal business hours. (f) Notwithstanding Section 20, for purposes of this section “State Board of Equalization” and “board” mean the State Board of Equalization. (Amended by Stats. 2018, Ch. 37, Sec. 58. (AB 1817) Effective June 27, 2018.)
  115. 480.2.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    Certain entities must file a signed change-in-ownership statement with the board within 90 days after a qualifying ownership change, and also when the board makes a written request.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.2. (a) Whenever there is a change in ownership of any corporation, partnership, limited liability company, or other legal entity, as defined in subdivision (d) of Section 64, a signed change in ownership statement as provided in subdivision (b) shall be filed by the corporation, partnership, limited liability company, or other legal entity with the board at its office in Sacramento within 90 days from the date of the change in ownership of the corporation, partnership, limited liability company, or other legal entity. The statement shall list all counties in which the corporation, partnership, limited liability company, or legal entity owns real property. (b) The change in ownership statement required pursuant to subdivision (a) shall be declared to be true and under penalty of perjury and shall give such information relative to the ownership interest acquisition transaction as the board shall prescribe after consultation with the California Assessors’ Association. The information shall include, but not be limited to, a description of the property owned by the corporation, partnership, limited liability company, or other legal entity, the parties to the transaction, the date of the ownership interest acquisition, and a listing of the “original coowners” of the corporation, partnership, limited liability company, or other legal entity prior to the transaction. The change in ownership statement shall not include any question which is not germane to the assessment function. The statement shall contain a notice that is printed, with the title in at least 12-point boldface type and the body in at least 8-point boldface type, in the following form: ## “Important Notice” “The law requires any corporation, partnership, limited liability company, or other legal entity owning real property in California subject to local property taxation and transferring shares or other ownership interest in such legal entity which constitute a change in ownership pursuant to subdivision (d) of Section 64 of the Revenue and Taxation Code to complete and file a change in ownership statement with the State Board of Equalization at its office in Sacramento. The change in ownership statement must be filed within 90 days from the date that shares or other ownership interests representing cumulatively more than 50 percent of the total control or ownership interests in the entity are transferred by any of the original coowners in one or more transactions. The law further requires that a change in ownership statement be completed and filed whenever a written request is made therefor by the State Board of Equalization, regardless of whether a change in ownership of the legal entity has occurred. The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in ownership of the corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the Board of Equalization, results in a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in ownership of the real property owned by the corporation, partnership, limited liability company, or legal entity (or 10 percent of the current year’s taxes on that real property if no change in ownership occurred). This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes, and be subject to the same penalties for nonpayment.” (c) In the case of a corporation, the change in ownership 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 such statements on behalf of the corporation. In the case of a partnership, limited liability company, or other legal entity, the statement shall be signed by an officer, partner, manager, or an employee or agent who has been designated in writing by the partnership, limited liability company, or legal entity. (d) No person or entity acting for or on behalf of the parties to a transfer of real property shall incur liability for the consequences of assistance rendered to the transferee in preparation of any change in ownership statement, and no action may be brought or maintained against any person or entity as a result of that assistance. Nothing in this section shall create a duty, either directly or by implication, that such assistance be rendered by any person or entity acting for or on behalf of parties to a transfer of real property. (e) The board or assessors may inspect any and all records and documents of a corporation, partnership, limited liability company, or legal entity to ascertain whether a change in ownership as defined in subdivision (d) of Section 64 has occurred. The corporation, partnership, limited liability company, or legal entity shall upon request, make those documents available to the board during normal business hours. (f) Notwithstanding Section 20, for purposes of this section “State Board of Equalization” and “board” mean the State Board of Equalization. (Amended by Stats. 2018, Ch. 37, Sec. 59. (AB 1817) Effective June 27, 2018.)
  116. 480.3.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    County assessors and recorders must provide a Preliminary Change of Ownership Report form, and real-property transferees must complete it and may file it with the recorder when recording a change in ownership.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.3. (a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled “Preliminary Change of Ownership Report,” which transferees of real property shall complete and may file with the recorder concurrent with the recordation of any document effecting a change in ownership. The form shall be signed by the transferee or an officer of the transferee certifying that the information provided on the form is, to the best of his or her knowledge and belief, true, correct, and complete. The form shall not be signed by an agent acting for a transferee. (b) If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20). (c) Noncompliance with this section by the transferee shall not delay or preclude the recordation of documents if the additional fee specified in subdivision (b) is tendered. (d) The authority to obtain information pursuant to this section is in addition to, and not in lieu of, any existing authority the assessor has under this article. (e) In cases where the county tax collector files purchaser’s deeds with respect to a sale for defaulted taxes, the information given to the assessor pursuant to Sections 3716 and 3811 shall be deemed to constitute compliance with this section. (f) The filing of a preliminary change of ownership report or the payment of an additional recording fee shall not be required of any intermediate transferee of property, or of any trustee issuing a trustee’s deed to the mortgagee or beneficiary of a mortgage or deed of trust, or his or her assignees, pursuant to the exercise of a power of sale contained in a deed of trust or mortgage pursuant to Chapter 2 (commencing with Section 2920) of Title 14 of Part 4 of Division 3 of the Civil Code. For purposes of this subdivision, “intermediate transferee” means any transferee who is acting as both a transferee and the transferor of the same property as part of a series of simultaneous transfers which affect that property and who records the transfer documents and any other recorded documents related to the transfer in consecutive order at one time. (g) Except as prescribed in subdivisions (e) and (f), this section shall apply to changes of ownership occurring on or after July 1, 1985. (Amended by Stats. 2009, Ch. 67, Sec. 7. (SB 824) Effective January 1, 2010.)
  117. 480.4.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    The preliminary change of ownership report must provide transfer information and must not include questions unrelated to the assessment function. The State Board of Equalization must prescribe the report form after consulting specified parties.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.4. (a) The preliminary change of ownership report referred to in Section 480.3 shall give information relative to the transfer. The information shall include, but not be limited to, a description of the property, the parties to the transaction, the date of acquisition, the amount, if any, of the consideration paid for the property, whether paid in money or otherwise, and the terms of the transaction. The preliminary change in ownership report shall not include any question that is not germane to the assessment function. (b) The State Board of Equalization, after consultation with the California Assessors’ Association and interested parties, shall prescribe the preliminary change of ownership report for the purpose of maintaining statewide uniformity in the contents of the report. (Amended by Stats. 2009, Ch. 67, Sec. 8. (SB 824) Effective January 1, 2010.)
  118. 480.5.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    Owners of tax-exempt real property must report certain lease-related transactions to the local assessor within 60 days, but only in counties that have elected to apply 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.5. (a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease, license, use permit, or other document which conveys the right to use that real property within 60 days of the transaction. The report shall include all of the following: (1) The name and address of the owner. (2) The names and addresses of all other parties to the transaction, including an identification of each party and of his or her possessory interest. (3) The type of transaction, whether creation, renewal, sublease, or assignment. (4) A description of the property. (5) The date of the transaction. (6) The terms of the transaction, including all of the following: (A) The consideration for the possessory interest, whether paid in money or otherwise. (B) The term of the possessory interest, including any renewal or extension options. (C) If a sublease, the original term, the remaining term, and the consideration paid for the master lease. (D) If an assignment, the original term, the remaining term, and the consideration paid for the underlying lease. (b) This section shall be applicable only in those counties in which the board of supervisors, by ordinance or resolution, specifically elects to have this section applicable in the county. (Amended by Stats. 1990, Ch. 892, Sec. 3.)
  119. 480.6.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    A holder of a possessory interest in government-owned real property does not have to file a renewal change-in-ownership report or statement; the governmental fee owner must instead file the report/statement or submit an annual real property usage report to the county assessor by the stated deadline.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.6. (a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental entity is not required to file a preliminary change in ownership report or change in ownership statement with respect to any renewal of that possessory interest. Instead, every state or local governmental entity that is the fee owner of real property in which one or more taxable possessory interests have been created shall either file any preliminary change in ownership report or change in ownership statement otherwise required to be filed with respect to any renewal of a possessory interest, or annually file with the county assessor, no later than the 15th day of the first month following the month in which the lien date occurs, a real property usage report. The report shall include all of the following information: (1) The name and address of the fee owner of the real property. (2) The name and address of each holder of a possessory interest in the real property. (3) The types of transactions in which the holders of the possessory interests acquired those interests, whether creations, renewals, subleases, or assignments. (4) The description of the subject real property. (5) The date of each transaction in which a holder of a possessory interest in the real property acquired that interest. (6) The terms of each transaction described in paragraph (5), including all the following: (A) The consideration given for the possessory interest, whether paid in money or otherwise. (B) The terms of the possessory interest, including any renewal or extension option. (C) For any subleases, the original term and remaining term of the sublease, and the consideration paid for the master lease. (D) For any assignments, the original term and remaining term of the assignment, and the consideration paid for the underlying lease. (b) The failure of a state or local governmental entity to comply with this filing requirement shall not give rise to any interest or penalties assessed against the holder of the possessory interest. (Amended by Stats. 1996, Ch. 171, Sec. 4. Effective July 17, 1996.)
  120. 480.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    Certain life insurance companies must file a signed statement of transfer with the county assessor for real property transfers involving a separate account.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.7. (a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any domestic life insurance company that has established a separate account pursuant to Section 10506 of the Insurance Code, or any foreign life insurance company that has established a separate account pursuant to the corresponding insurance laws of its state of domicile, shall file with the assessor a signed statement of transfer as described in subdivision (b) with respect to any transfer of real property, located within the county, to or from that separate account. (b) The statement of transfer required to be filed by subdivision (a) shall comply with all of the following conditions: (1) The statement of transfer shall be subscribed under penalty of perjury. (2) The statement of transfer shall identify all of the following: (A) The separate account to which or from which the real property was transferred. (B) The parties to the transfer. (C) The date of transfer and the amount, if any, of consideration given with respect to the transfer, whether paid in the form of money or otherwise. (D) The name and address of a contact person for any questions with respect to the separate account. (E) Any other information with respect to the transfer as prescribed by the State Board of Equalization, after consultation with the California Assessor’s Association. (3) The statement of transfer shall not be required to include any information that is not relevant to the assessment function. (4) The statement of transfer shall be signed by either an officer of the filing life insurance company, or by an employee or agent of that insurance company who has been designated in writing by the company’s board of directors to sign the statement of transfer on the company’s behalf. (5) The statement of transfer shall be filed with the assessor either in person or through the United States mail, properly addressed with the postage prepaid. (c) Any life insurance company required by subdivision (a) to file a statement of transfer that fails to file that statement within 45 days from the date of the subject transfer of real property shall be subject to a penalty of one thousand dollars ($1,000), in addition to any other penalty prescribed by law. (Added by Stats. 1995, Ch. 933, Sec. 2. Effective January 1, 1996.)
  121. 480.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    After a county assessor’s written request, certain residential property owners must file an ownership report by February 1 and each February 1 after that.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 480.8. (a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdivision (i) of Section 61, upon a written request of the county assessor, the owners of a cooperative housing corporation, community apartment project, condominium, planned unit development, or other residential subdivision complex with common areas or facilities in which units or lots are transferred without the use of recorded deeds, shall file an ownership report on or before the first February 1 that follows an assessor request, and on or before each February 1 thereafter. The ownership report shall include all of the following information: (A) The full name and mailing address of each owner, stockholder, or holder of an ownership interest in the property and a copy of the stock certificate, or other document that evidences an interest in the unit or lot. Copies of stock certificates and other documents evidencing an interest in an individual unit or lot that were provided to the county assessor in a previous ownership report are not required to be provided in subsequent ownership reports. (B) The situs address, including the number, of each unit or lot. (C) The date that an ownership interest in the property was acquired and the acquisition price of that interest. (2) The ownership report described in paragraph (1) applies to units or lots of residential property for which the individual units or lots consist of dwellings that could be eligible for homeowners’ exemption if occupied as a principal place of residence. (b) (1) If the ownership report request described in subdivision (a) is not complied with, the assessor may send a change in ownership statement to every owner, tenant-shareholder, or occupant of each individual unit or lot. If the assessor sends a change in ownership statement pursuant to this paragraph, a notice shall be included with that statement informing occupants who do not have an ownership interest in the unit or lot to forward the statement to the owner or shareholder of the unit or lot. (2) Failure to file the change in ownership statement described in paragraph (1) shall result in the penalty described in subdivision (a) of Section 482 for each individual unit or lot whose owner or shareholder fails to independently file the change in ownership statement. (Added by Stats. 2007, Ch. 450, Sec. 2. Effective January 1, 2008.)
  122. 4801.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    For this part, “taxes” also includes assessments collected the same way and at the same time as county taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4801. As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes. (Enacted by Stats. 1939, Ch. 154.)
  123. 4802.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “district attorney” for this part as the civil legal adviser of the board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4802. As used in this part, “district attorney” means the civil legal adviser of the board of supervisors. (Enacted by Stats. 1939, Ch. 154.)
  124. 4804.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    A county board of supervisors may authorize certain county officers to act on its behalf for eligible acts under this part, and the authorizing resolution must set out the covered sections and procedures.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4804. The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county auditor, or any other county officer, or a specified group of any county officers acting as a committee, to perform in its behalf any act required or authorized to be performed by the board of supervisors under this part, if such act is not imposed upon the board of supervisors by the Constitution. The resolution may, at the request of the county legal advisor, provide for a waiver of the requirement for the written consent of the county legal advisor in any act performed under the provisions of this section. The resolution shall enumerate those sections or subdivisions, or those portions of sections or subdivisions, to which the authorization is to apply, and shall specify administrative rules and procedures concerning any act performed under the authorization. The resolution shall require that the county auditor record each act performed under the authorization. The resolution may provide for review by the board of supervisors of any act performed under the authorization, or for periodic reports to the board of supervisors of any or all acts performed under the authorization, or both. (Added by Stats. 1969, Ch. 130.)
  125. 4806.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section bars refunds and lawsuits to recover certain voluntarily paid taxes levied before January 1, 1939, when the levy problems were due to budget or tax-rate errors and the collected money was later used to reduce taxes or spent for a public purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4806. No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be further prosecuted for the recovery, of any tax voluntarily paid which was levied prior to January 1, 1939, claimed to be erroneous or illegal, by reason of errors, omissions or illegalities in preparing, transmitting, computing, determining or fixing the budget or the tax rate or rates of any county, city and county, school district, municipal corporation or other public corporation, or political subdivision, in any case in which the taxes collected from such erroneous or illegal levy have been applied in the next or any succeeding fiscal year to reduce the tax levy for such year, or have been expended, appropriated, or applied for a public purpose. For the purposes of this section, the mere payment of a tax under protest shall not be deemed to constitute such payment an involuntary payment. (Added by Stats. 1939, Ch. 159.)
  126. 4807.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    Courts may not issue injunctions, writs of mandate, or similar orders to stop collection of property taxes. In a bankruptcy-related tax collection, the county may request reasonable attorney’s fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4807. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county, municipality, or district, or any officer thereof, to prevent or enjoin the collection of property taxes sought to be collected. In the case of a collection of taxes pursuant to a bankruptcy proceeding, the county may request a reasonable amount of attorney’s fees. (Amended by Stats. 1998, Ch. 497, Sec. 25. Effective January 1, 1999.)
  127. 4808.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    A taxpayer may seek declaratory relief over locally assessed property taxes within 30 days after delinquency, but the case is limited to a declaration and does not let the taxpayer delay payment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. General Provisions [4801 - 4808] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 4808. Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or any installment thereof, seek declaratory relief in the superior court in the county in which the property is located alleging that the locally assessed property taxes have been illegally or unconstitutionally assessed or collected or are to be so assessed or collected. Any action alleging an illegal or unconstitutional method of valuation or similar matter shall name as respondent the assessor of the county in which the property is located. An action alleging an unconstitutional or illegal tax rate shall name as respondent the auditor-controller of such county. In the event the action involves the validity of a rule or regulation adopted by the State Board of Equalization, the board shall be named as a respondent. The relief granted pursuant to this section shall be limited to a declaration that the taxes assessed or collected or to be assessed or collected are unconstitutional or otherwise legally invalid. This section shall not be interpreted to allow a taxpayer to postpone payment of property taxes pending the decision of the court. All assessment and collection provisions of this division shall continue to apply to properties affected by this section. This section shall be applicable only in instances where the alleged illegal or unconstitutional assessment or collection occurs as the direct result of a change in administrative regulations or statutory or constitutional law that became effective not more than 12 months prior to the date the action is initiated by the taxpayer. The procedure for obtaining a declaratory relief judgment under this section shall be the same as that used to obtain a writ of mandate. (Added by Stats. 1981, Ch. 550, Sec. 1.)
  128. 481.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    Certain change-in-ownership information must be kept secret and is not open to public inspection, except as allowed by 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 481. All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret by the assessor and the board. All information furnished in either the preliminary change in ownership statement or the change in ownership statement shall be held secret by those authorized by law to receive or have access to this information. These statements are not public documents and are not open to inspection, except as provided in Section 408. (Amended by Stats. 1985, Ch. 200, Sec. 3.)
  129. 482.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    If required change-in-ownership statements are not filed on time, the assessor must add a penalty to the tax roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 482. (a) (1) If a person or legal entity required to file a statement described in Section 480 fails to do so within 90 days from the date a written request is mailed by the assessor, a penalty of either: (A) one hundred dollars ($100), or (B) 10 percent of the taxes applicable to the new base year value reflecting the change in ownership of the real property, manufactured home, or floating home, whichever is greater, but not to exceed five thousand dollars ($5,000) if the property is eligible for the homeowners’ exemption or twenty thousand dollars ($20,000) if the property is not eligible for the homeowners’ exemption if the failure to file was not willful, shall, except as otherwise provided in this section, be added to the assessment made on the roll. The penalty shall apply for failure to file a complete change in ownership statement notwithstanding the fact that the assessor determines that no change in ownership has occurred as defined in Chapter 2 (commencing with Section 60) of Part 0.5. The penalty may also be applied if after a request the transferee files an incomplete statement and does not supply the missing information upon a second request. (2) The assessor shall mail the written request specified in paragraph (1) to the mailing address of the transferee as provided by subdivision (f). (b) If a person or legal entity required to file a statement described in Section 480.1 or 480.2 fails to do so within 90 days from the earlier of (1) the date of the change in control or the change in ownership of the corporation, partnership, limited liability company, or other legal entity, or (2) the date of a written request by the State Board of Equalization, a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in control or change in ownership of the real property owned by the corporation, partnership, or legal entity, or 10 percent of the current year’s taxes on that property if no change in control or change in ownership occurred, shall be added by the county assessor to the assessment made on the roll. The penalty shall apply for failure to file a complete statement with the board notwithstanding the fact that the board determines that no change in control or change in ownership has occurred as defined in subdivision (c) or (d) of Section 64. The penalty may also be applied if after a request the person or legal entity files an incomplete statement and does not supply the missing information upon that second request to complete the statement. That penalty shall be in lieu of the penalty provisions of subdivision (a). (c) The penalty for failure to file a timely statement pursuant to Sections 480, 480.1, and 480.2 for any one transfer may be imposed only one time, even though the assessor may initiate a request as often as he or she deems necessary. (d) The penalty shall be added to the roll in the same manner as a special assessment and treated, collected, and subject to the same penalties for the delinquency as all other taxes on the roll in which it is entered. (1) When the transfer to be reported under this section is of a portion of a property or parcel appearing on the roll during the fiscal year in which the 90-day period expires, the current year’s taxes shall be prorated so the penalty will be computed on the proportion of property which has transferred. (2) Any penalty added to the roll pursuant to this section between January 1 and June 30 may be entered either on the unsecured roll or the roll being prepared. After January 1, the penalty may be added to the current roll only with the approval of the tax collector. (3) If the property is transferred or conveyed to a bona fide purchaser for value or becomes subject to a lien of a bona fide encumbrancer for value after the transfer of ownership resulting in the imposition of the penalty and before the enrollment of the penalty, the penalty shall be entered on the unsecured roll in the name of the transferee whose failure to file the change in ownership statement resulted in the imposition of the penalty. (e) When a penalty imposed pursuant to this section is entered on the unsecured roll, the tax collector may immediately file a certificate authorized by Section 2191.3. (f) Notice of any penalty added to either the secured or unsecured roll pursuant to this section, which shall identify the parcel or parcels for which the penalty is assessed, and the written request to file a statement specified in subdivision (a), which shall identify the real property, manufactured home, or floating home for which the statement is required to be filed, shall be mailed by the assessor to the transferee at his or her address contained in any recorded instrument or document evidencing a transfer of an interest in real property, manufactured home, or floating home or the address specified for mailing tax information contained in the preliminary change in ownership report. If the transferee has subsequently notified the assessor of a change in address for mailing tax information, the assessor shall mail the notice of any penalty, or the written request to file a statement specified in subdivision (a), to this address. If there is no address specified for mailing tax information on either the recorded instrument, the document evidencing a transfer of an interest in real property, manufactured home, or floating home or on the filed preliminary change in ownership report, and the transferee has not provided an address for purposes of mailing tax information, the assessor shall mail the notice of any penalty, or the written request to file a statement specified in subdivision (a), to the transferee at any address reasonably known to the assessor. (Amended by Stats. 2015, Ch. 454, Sec. 7. (SB 803) Effective January 1, 2016.)
  130. 482.1.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    If a change in ownership statement is not filed on time, the successor in interest to the decedent’s property is subject to the penalty in Section 482.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 482.1. If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482. (Amended by Stats. 1981, Ch. 1141, Sec. 12.)
  131. 483.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

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    This section lets certain penalties for late change-of-ownership statements be abated if specific conditions are met.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 483. (a) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the change in ownership statement within the time required by subdivision (a) of Section 482 was due to reasonable cause and circumstances beyond the assessee’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, and has filed the statement with the assessor, the county board of equalization or the assessment appeals board may order the penalty abated, provided the assessee has filed with the county board of equalization or the assessment appeals board a written application for abatement of the penalty no later than 60 days after the date on which the assessee was notified of the penalty. If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected. (b) The provisions of subdivision (a) shall not apply in any county in which the board of supervisors adopts a resolution to that effect. In that county the penalty provided for in subdivision (a) of Section 482 shall be abated if the assessee files the change of ownership statement with the assessor no later than 60 days after the date on which the assessee was notified of the penalty. If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected. (c) (1) If a person or legal entity establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the change in ownership statement within the time required by subdivision (b) of Section 482 was due to reasonable cause and circumstances beyond the assessee’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, and has filed the statement with the State Board of Equalization, the county board of equalization or the assessment appeals board may order the penalty be abated, provided the person or legal entity has filed with the county board of equalization or the assessment appeals board a written application for abatement of the penalty no later than 60 days after the date on which the person or legal entity was notified of the penalty by the assessor. (2) If a written request to file a change in ownership statement, including a written request to file a complete change in ownership statement, is mailed by the State Board of Equalization to a person or legal entity as specified in subdivision (b) of Section 482, and the assessor determines that the written request was based on erroneous information in the possession of the board provided by any person or entity, including, but not limited to, the Franchise Tax Board, a county assessor, or board staff, the assessor shall abate the penalty if the person or legal entity required to comply with the written request notifies both the board and the county assessor responsible for assessing the penalty of the error no later than 60 days after the date on which the person or legal entity is notified of the penalty. (3) If the penalty is abated, it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected. (Amended by Stats. 2015, Ch. 501, Sec. 2. (AB 571) Effective January 1, 2016.)
  132. 4831.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section lets certain assessment errors or omissions be corrected within set time limits, and allows the county auditor to transfer certain taxes to the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4831. Incorrect entries on a roll may be corrected under this article as follows: (a) (1) Any error or omission not involving the exercise of assessor value judgment may be corrected within four years after the making of the assessment being corrected. (2) Notwithstanding paragraph (1), the four-year limit shall not apply to escape assessments caused by the assessee’s failure to report the information required by Article 2 (commencing with Section 441) of Chapter 3 of Part 2. (b) Any error or omission not involving the exercise of assessor value judgment that is discovered as a result of any audit may be corrected within six months after the completion of the audit. (c) Any error or omission involving the exercise of assessor value judgment that arises solely from a failure to reflect a decline in the taxable value of real property, floating homes subject to taxation pursuant to Section 229, and manufactured homes subject to taxation under Part 13 (commencing with Section 5800), as required by paragraph (2) of subdivision (a) of Section 51 shall only be corrected within one year after the making of the assessment that is being corrected. (d) Taxes that are not a lien or charge on the property assessed may be transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor. These taxes shall be collected in the same manner as other delinquent taxes on the unsecured roll and shall be subject to delinquent penalties in the same manner as taxes transferred to the unsecured roll under Section 5090. The statute of limitations for the collection of those taxes shall commence to run from the date of transfer. (Amended by Stats. 2011, Ch. 351, Sec. 18. (SB 947) Effective January 1, 2012.)
  133. 4831.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Roll corrections tied to the disabled veterans’ exemption in Section 205.5 may be made within eight years after the assessment was made.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4831.1. Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5 may be corrected within eight years after the making of the assessment being corrected. (Added by Stats. 2016, Ch. 871, Sec. 2. (SB 1458) Effective September 30, 2016.)
  134. 4831.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    An assessor may correct certain roll errors caused by defects or clerical mistakes in the assessee’s information, if the error led to property being wrongly assessed or overvalued.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4831.5. When it can be ascertained by the assessor from an audit of an assessee’s books of account or other papers that there has been a defect of description or clerical error of the assessee in his property statement or in other information or records furnished to the assessor which caused the assessor to assess taxable tangible property which should not have been assessed or to assess it at a substantially higher valuation than he would have entered on the roll if the information had been correctly furnished to the assessor, the error on the roll may be corrected under this article at any time after the roll is delivered to the auditor by the clerk of the county board and within the time allowed for assessing property which has escaped assessment as provided in Sections 532 and 532. 1. The extent and character of the change to be made on the roll shall be certified to the auditor by the assessor. (Amended by Stats. 1983, Ch. 1224, Sec. 31.5.)
  135. 4832.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The auditor’s clerical errors on the roll may be corrected under this article before the relevant report or summary statement is sent to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4832. Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to Section 3440, or the summary statement is sent to the Controller pursuant to Section 3446, showing in detail the tax-defaulted property. (Amended by Stats. 1985, Ch. 316, Sec. 82.)
  136. 4832.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a tax or special assessment is understated by $5 or less because of the auditor’s clerical error, the auditor may cancel the understated amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4832.1. If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by which such tax or special assessment is understated may be canceled by the auditor. After cancellation by the auditor, the amount appearing on the roll shall in each instance be deemed the correct amount of that tax or special assessment for all purposes and upon payment of that amount the tax collector shall show the tax or special assessment as paid in full. The auditor need not note the cancellation on the roll. Whenever a portion of the rate of any tax or special assessment is canceled in the manner provided by this section, written consent of any city attorney shall not be required. (Amended by Stats. 1991, Ch. 532, Sec. 36.)
  137. 4833.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section limits when penalty relief applies for certain property tax assessment appeals and requires notice to affected taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4833.1. (a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending assessment appeal, the relief from penalties shall apply only to the difference between the county board’s final determination of value and the value on the assessment roll for the fiscal year covered by the application. For purposes of this section, “county board” means either a county board of supervisors that meets as a county board of equalization or an assessment appeals board. (b) The county board shall cause notice of the requirements of this section to be mailed to each taxpayer or to be presented to each taxpayer upon filing an application for reduction in assessment with the county board if that taxpayer will be impacted by the penalty provisions of this section. (c) For any taxpayer who has paid at least 80 percent of the amount of tax finally determined due by the county board within 60 days of mailing or presentation of the notice prescribed in subdivision (b), the tax collector shall accept payment of the balance of the tax due without penalties or interest. (d) This section shall apply only to those properties upon which an application for reduction in assessment is pending before the county board on the effective date of the act adding this section or those applications for reduction in assessment that are filed with the county board after the effective date of the act adding this section. (e) This section shall only become operative if the board of supervisors of a county, with the approval of the county’s tax collector and the county’s auditor, adopts a resolution or ordinance approving this section. (Added by Stats. 1994, Ch. 856, Sec. 2. Effective September 27, 1994.)
  138. 4834.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The auditor must make corrections authorized under this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4834. Corrections authorized under this article shall be made by the auditor. (Amended by Stats. 1991, Ch. 532, Sec. 37.)
  139. 4834.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The tax collector may correct clerical errors on the delinquent roll before the county disposes of the property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4834.5. Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This section shall be construed as an additional procedure to that set forth in Sections 4946 to 4948, inclusive. (Amended by Stats. 1991, Ch. 532, Sec. 38.)
  140. 4835.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A correction that reduces unpaid taxes needs consent from the board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4835. If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction. (Amended by Stats. 1980, Ch. 411, Sec. 45. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
  141. 4836.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If a correction lowers an assessment and creates a refund entitlement, the auditor must either process the refund or send written refund instructions; the assessee must file the refund claim within 60 days, and a claim filed in that window is timely. If a correction increases unpaid taxes, the assessor must explain review and cancellation procedures.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4836. (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or notify the assessee in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the assessee is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice. Notwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice. (b) If the correction will increase the amount of unpaid taxes, the assessor shall notify the assessee of the procedure for obtaining review by the county board under Section 1605 and the procedure for applying for cancellation under Section 4986. (Amended by Stats. 2008, Ch. 329, Sec. 1. Effective January 1, 2009.)
  142. 4836.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If a correction increases an assessment, the auditor must use the tax rate and assessment ratio from the year the error was made; in some cases the increase is treated differently on the tax rolls.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4836.5. In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at whatever tax rate was in existence in the year in which the error was made and shall apply the assessment ratio that was in existence in the year in which the error was made. All increased amounts of taxes shall be entered on the roll prepared or being prepared for the current assessment year and shall thereafter be treated and collected like other taxes on the roll. After the lien date, and with the approval of the tax collector, the increase may be added to the current roll being collected. However, if the correction affects taxes on the secured roll for any year and subsequent to the entry of the original assessment but prior to the date of the correction the real property on which the taxes constitute a lien has been transferred or conveyed to a bona fide purchaser for value or becomes subject to a bona fide encumbrance for value, the increased amount of taxes shall not create, impose or constitute a lien on the real property and shall be entered on the unsecured roll in the name of the assessee at the time the error was made and shall thereafter be treated and collected like other taxes on the roll. The entry on the unsecured roll shall be followed with “Correction to account or Parcel Number ____ for the 19_–_ assessment year pursuant to Section(s) ____ of the Revenue and Taxation Code.” The foregoing entry may be made on a document separate from the roll if reference is made on the roll to the document wherein the entry is made. (Amended by Stats. 1997, Ch. 546, Sec. 10. Effective January 1, 1998.)
  143. 4837.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Corrections must be entered on the relevant roll or delinquent abstract, and the auditor must keep the written authority and update accounts with the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4837. The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the description of property; provided, however, that where the correction is to a prior year’s roll and results in an increase in taxes, if the delinquent tax abstract prepared from such roll does not list that parcel or account, the correctional entry to the delinquent abstract may be made by insertion therein of a new sheet containing the information required to be set forth by Section 4372 and the date and nature of the correction. The written authority for the correction shall be filed and preserved by the auditor as a public record. The auditor shall make any necessary changes in accounts with the tax collector. (Amended by Stats. 1973, Ch. 1190.)
  144. 4837.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section lets an assessee pay qualifying escape-assessment taxes over four years if the tax is over $500 and a timely written request is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4837.5. (a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a four-year period at the option of the assessee if: (1) the additional tax is over five hundred dollars ($500), and (2) a written request for installment payment is filed by the assessee with the tax collector prior to the time the second installment of taxes on the secured roll becomes delinquent, or by the last day of the month following the month in which the tax bill is mailed, whichever is later. The tax collector shall include with the property tax bill a notice of the payment provisions of this section. For unsecured taxes, the written request for installment payment shall be filed with the tax collector prior to the date on which those taxes become delinquent. (b) If payment by installments is requested, 20 percent or more of the tax shall be paid no later than the deadline for filing the written request. The current taxes and prior year taxes with penalties and costs thereon shall be paid with or prior to the initial installment payment. In each succeeding fiscal year, the assessee shall pay, before the delinquency date of the second installment of current taxes on the secured roll, all current year taxes, and a sum at least sufficient to reduce the outstanding balance of the tax by 20 percent of the original amount. In the case of unsecured taxes, the required annual installment shall be paid on or before August 31. (c) Interest at the rate of three-fourths of 1 percent per month, starting with the month following the date of the deadline for filing the written request, shall be applied to the outstanding balance, on the first day of the month, if the escape or underassessment was due, in whole or in part, to the error, omission, or other fault of the assessee. If the first day of any month falls on a Saturday, Sunday, or legal holiday, the next additional three-fourths of one percent of interest shall be applied to the outstanding balance on the next business day. (d) No additional penalties shall be charged as long as installment payments are made timely; and, in the case of secured taxes, as long as all payments are made timely, an affidavit regarding the property shall not be published pursuant to Section 3371. (e) If any installment is not paid timely, or if the property on the secured roll becomes tax defaulted, or if the property changes ownership, or if taxes for the property on the unsecured roll are not paid before becoming delinquent, the balance of the tax remaining to be paid shall immediately become due and payable, and no further installment payments for that escape assessment or correction shall be authorized. The tax collector shall inform the auditor of the defaulted, off-roll installment plan and of the delinquent amount remaining unpaid. With regard to property on the secured roll that has not become tax defaulted, or property on the unsecured roll that has not become delinquent, in the event the payment is missed at the time the second or subsequent installment is due and the assessee or agent of the assessee can, by substantial evidence, convince the tax collector that the payment was not made through any fault of the assessee, the tax collector may reinstate the account upon receipt of a payment in an amount reflecting the installment plus interest under subdivision (c) to the date of reinstatement, provided that the payment is physically received by the tax collector prior to the time the property becomes tax defaulted or prior to June 30 of the current fiscal year, whichever occurs earlier. (f) The auditor shall add the unpaid balance, plus all penalties and costs thereon, to the current roll, adjust the tax collector’s charge accordingly, and the remaining balance of the tax shall become subject to all of the provisions of this division applicable to delinquent taxes. (g) The tax collector shall maintain records listing the current status of all the installment accounts authorized under this section. The status of each installment account shall be entered on the current roll and the tax collector may file for record with the county recorder a certificate pursuant to Section 2191.3. (h) When the installment account is paid in full before 5 p.m. on June 30 of the year in which the account has become defaulted and the tax collector has filed for record a certificate of lien, the tax collector shall also file for record a release of that lien. Where the account is not paid in full until after June 30 of the year in which the account became defaulted, the filings of the certificates of lien and release of lien shall be subject to recording fees charged to the taxpayer. (i) The tax collector may establish a fee for the actual cost of processing a request to pay escaped assessments in installments. (j) The taxes due on a property making payments pursuant to an installment plan as provided in this section shall be suspended, shall not be collected, and shall not be considered delinquent until April 10, 2030, for property that is located within a five-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles, provided that, on or before January 7, 2025, all payments required by the plan were timely made. (Amended by Stats. 2025, Ch. 174, Sec. 3. (AB 985) Effective October 1, 2025.)
  145. 4838.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a taxing agency’s roll is lost or destroyed by public calamity and rebuilt from available data, the assessor may correct erroneous assessments before default is declared, and must notify specified officials and record the correction details on the roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4838. If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the assessor may correct any erroneous assessment. The assessor shall: (a) Send certified notices of the correction to the tax collector, the auditor, and the Controller. (b) Enter opposite the description of property on the roll the date and nature of the correction. (Amended by Stats. 1985, Ch. 316, Sec. 85.)
  146. 4839.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If property was wrongly redeclared tax defaulted, or wrongly redeclared subject to a power of sale, the mistaken declaration may be canceled by order of the board of supervisors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4839.1. If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been erroneously redeclared tax defaulted or subject to a power of sale, the erroneous declarations may be canceled on the order of the board of supervisors. (Amended by Stats. 1985, Ch. 316, Sec. 87.)
  147. 484.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

    Verify source ↗

    The assessor may use Article 2 provisions to obtain change-in-ownership information for assessment purposes, except the penalty provision in Section 463.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 484. With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor for the purposes of securing change in ownership information required for assessment purposes. (Added by Stats. 1979, Ch. 242.)
  148. 4840.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If taxes were wrongly placed as a lien on real property, the assessor must send the evidence and cancellation to the auditor, and the auditor must remove and reenter the taxes in the correct roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4840. On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows: (a) If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property. (b) Where there is not sufficient real property to secure the taxes: (1) If it is state-assessed property, on the secured roll. (2) In all other cases, on the unsecured roll. (Amended by Stats. 1991, Ch. 532, Sec. 41.)
  149. 4841.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a publication contains an error or defect, it may be republished as amended, or a correction notice may be issued in a supplementary publication.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4841. If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be given in a supplementary publication. (Enacted by Stats. 1939, Ch. 154.)
  150. 4842.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a publication error or defect is found after the original publication deadline, the publication may be republished within 60 days, and the republication must run for at least one week.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4831 - 4842] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4842. (a) If the error or defect is discovered after the time required for the original publication, the publication may be republished within 60 days of the original time period required. The republication shall not adversely affect the right of a taxpayer, assessee, or other private party in a material way. (b) The republication shall be made for not less than one week. (Amended by Stats. 2011, Ch. 352, Sec. 8. (SB 948) Effective January 1, 2012.)
  151. 485.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

    Verify source ↗

    After a written request from the assessor, a person must comply with information-furnishing requirements under Section 480; if not, the assessor estimates the property’s value and promptly assesses the 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 485. If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property. (Amended by Stats. 1981, Ch. 714, Sec. 399.)
  152. 487.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. )

    Verify source ↗

    A life insurance company that completes a qualifying real property transaction must file a certified copy of its Insurance Commissioner application with the county assessor where the property is located.

    ## 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 2.5. Change in Ownership Reporting [480 - 487] ( Article 2.5 added by Stats. 1979, Ch. 242. ) ## 487. Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506 of the Insurance Code shall, upon completing that transaction, file with the assessor of the county in which the real property is located a certified copy of the application that the insurance company filed with the Insurance Commissioner with respect to the transaction. (Added by Stats. 1995, Ch. 933, Sec. 3. Effective January 1, 1996.)
  153. 4876.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

    Verify source ↗

    The board may correct certain board-roll assessment errors when the intended assessment can be determined, subject to a four-year limit or a Section 868 waiver period.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. ) ## 4876. When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercise of judgment as to value which result in the entry on the roll of assessed values other than those intended by the board may be corrected by the board under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868. (Amended by Stats. 1983, Ch. 1281, Sec. 31. Effective September 30, 1983.)
  154. 4876.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

    Verify source ↗

    The board may correct the roll when an audit shows property was incorrectly valued or misclassified and the error caused an improper assessment, but only within the stated time limit.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. ) ## 4876.5. When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the assessee was incorrectly valued or misclassified for any cause, then to the extent that this error caused the board to assess taxable tangible property which should not have been assessed or to assess it at a higher valuation than the board would have entered on the roll if the error had not occurred, the roll may be corrected under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868. (Amended by Stats. 1983, Ch. 1281, Sec. 32. Effective September 30, 1983.)
  155. 4877.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

    Verify source ↗

    If a correction will increase taxes due, the board must give the assessee at least five days’ notice and an opportunity for a hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. ) ## 4877. If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board’s decision is final. (Enacted by Stats. 1939, Ch. 154.)
  156. 4878.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

    Verify source ↗

    The board must record the date and nature of a correction in its records.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. ) ## 4878. The date and nature of the correction shall be entered in the records of the board. (Enacted by Stats. 1939, Ch. 154.)
  157. 4879.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

    Verify source ↗

    The board must send a statement of the assessment correction to the county or city auditor where the property is located.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. ) ## 4879. The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located. (Enacted by Stats. 1939, Ch. 154.)
  158. 4880.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

    Verify source ↗

    The auditor must record the correction on the county or city roll, keep the correction statement as a public record, and make any needed changes in the account with the tax collector.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Errors on the Board Roll [4876 - 4880] ( Heading of Article 2 amended by Stats. 1961, Ch. 481. ) ## 4880. The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the statement of the correction as a public record. The auditor shall make any necessary changes in his account with the tax collector. (Amended by Stats. 1943, Ch. 409.)
  159. 4911.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section lets the tax collector correct mistaken tax payments by moving them to the intended property or refunding them, if the mistake is proved and the timing limits are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4911. (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector shall cancel the credit on the unintended property and transfer the payment to the property intended as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of payment. (b) If through no fault of the assessee or agent of the assessee, a tax payment is credited to property other than the property intended and the taxpayer by substantial evidence convinces the tax collector that the payment should have been credited to another property, the tax collector shall cancel the credit on the unintended property and transfer the payment to the property intended as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment. (c) If any person mistakenly pays an amount of tax and there is no property of that person in the county to which that payment properly applies, the tax collector shall, by being convinced upon substantial evidence that the payment was a mistake, cancel the payment and return the amount paid to that person, as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment. (d) The county shall transfer a payment pursuant to subdivision (a) or return a payment pursuant to subdivision (c) within 60 days of the later of the date of the county verifying that the payment was paid by mistake or the date the payment is not subject to chargeback, dishonor, or reversal, or shall pay interest as prescribed in subdivision (e). (e) If a refund to an assessee or agent of the assessee is created as a result of subdivision (a) or (c), interest as prescribed by Section 5151 shall not be paid. However, if the refund was not issued within 60 days of the county verification of the refund or credit due, interest shall be paid from the date of verification. (Amended by Stats. 2011, Ch. 352, Sec. 9. (SB 948) Effective January 1, 2012.)
  160. 4911.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a tax payment was credited to the wrong property, the tax collector must transfer or cancel it as the statute directs; if a payment was made by mistake after title papers issued, the collector must cancel and refund it when the conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4911.1. (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or certificate of title issues respecting the unintended property, the taxpayer by substantial evidence convinces the tax collector that the payment should have been credited to another property, the tax collector shall transfer the payment in full to the property intended, and shall cancel the credit on the unintended property. In the event a transfer of payment is made, the person owning the unintended property immediately before issuance of the guaranty or certificate of title shall be personally liable for the amount so transferred that shall be collected in the manner specified for the collection of taxes on the unsecured roll. (b) If any person mistakenly pays an amount of tax on a property after a guaranty of certificate of title has been issued and there is no other property of that person in the county to which that payment properly applies, the tax collector shall, upon being convinced upon substantial evidence that the payment was a mistake, cancel the payment and return the amount paid to that person. Upon cancellation of the payment, the person owning the property immediately before issuance of the guaranty or certificate of title shall be personally liable for the subject tax amount, which shall be collected in the matter specified for the collection of taxes on the unsecured tax roll. (Amended by Stats. 2001, Ch. 121, Sec. 9. Effective January 1, 2002.)
  161. 4912.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The property owner must sign and file a verified cancellation voucher with the tax collector, and if the transfer is made, the voucher must be kept as a public record and noted on the roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4912. The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property. (Enacted by Stats. 1939, Ch. 154.)
  162. 4913.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If a credit is canceled on unintended property, the tax collector must notify the assessee or the assessee’s agent by registered mail. If the credit is canceled and transferred under Section 4911.1, the tax collector must also inform the prior owner, and the notified person becomes personally liable for the transferred amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4913. If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer. If the credit on the unintended property is canceled and transferred pursuant to Section 4911.1, the tax collector shall inform the person owning the unintended property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll. (Amended by Stats. 1967, Ch. 1365.)
  163. 4914.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The owner of unintended property may demand a hearing by the board of supervisors within 10 days after the notice is mailed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4914. The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a time for the hearing and its decision on the transfer is final. (Enacted by Stats. 1939, Ch. 154.)
  164. 4915.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the amount paid is less than the amount due on the property, the remaining balance must be paid before the transfer can be made.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4915. If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made. (Enacted by Stats. 1939, Ch. 154.)
  165. 4916.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If too much was paid on the intended property, the applicant is entitled to a refund of the excess.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Incorrect Application of Payments [4911 - 4916] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 4916. If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector. (Amended by Stats. 1965, Ch. 351.)
  166. 4920.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. )

    Verify source ↗

    This section lets a redemption payment be moved to the intended property if specific proof and timing conditions are met, and requires the tax collector to correct the redemption or credit accordingly.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. ) ## 4920. (a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was intended by him or her to be paid in connection with any other property or that the payment was, without his or her fault, credited to unintended property. (B) The right of redemption has not terminated on the property in connection with which the payment was intended. (C) Two years have not elapsed since the date of the payment. (D) Since the date of payment, the property has not been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value. (2) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was, without his or her fault, credited to unintended property. (B) The right of redemption has not terminated on the property in connection with which the payment was intended. (C) Two years have not elapsed since the date of the payment. (D) Since the date of payment, the property has been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value. (b) (1) When the requirements of paragraph (1) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended, and in case the payment caused the redemption of the property in connection with which the payment was not intended, cancel the redemption of that property. (2) When the requirements of paragraph (2) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended to be made, and shall cancel the credit on the unintended property immediately before issuance of the guaranty or certificate shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll. (Amended by Stats. 1996, Ch. 699, Sec. 11. Effective January 1, 1997.)
  167. 4921.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. )

    Verify source ↗

    The redemptioner must sign and file a verified statement with the tax collector, giving complete details of the transaction.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. ) ## 4921. The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the delinquent roll opposite the unintended property. (Amended by Stats. 1974, Ch. 1101.)
  168. 4922.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. )

    Verify source ↗

    If a credit is canceled on unintended property, the tax collector must give notice. If the credit is canceled and transferred under Section 4920(b), the collector must inform the prior owner, and the notified person is personally liable for the transferred amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. ) ## 4922. If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer, or if no address is known, at the county seat. Assessee as used in this section refers to the assessee as shown on the last roll on which the unintended property appears. If a credit on unintended property is canceled and transferred pursuant to subdivision (b) of Section 4920, the tax collector shall inform the person owning the property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll. (Amended by Stats. 1974, Ch. 1101.)
  169. 4923.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. )

    Verify source ↗

    The notice must tell the last assessee that they may demand a hearing by the board of supervisors within 10 days after mailing.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. ) ## 4923. The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a time for the hearing and its decision on the matter is final. (Amended by Stats. 1974, Ch. 1101.)
  170. 4924.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. )

    Verify source ↗

    If the redemption payment is too low, the remaining balance must be paid before the property is transferred.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. ) ## 4924. If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division, the balance of the amount due shall be paid before the transfer is made. (Added by Stats. 1945, Ch. 1011.)
  171. 4925.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. )

    Verify source ↗

    If a redemption payment was too large, the applicant is entitled to a refund of the excess.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Corrections [4831 - 4925] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Incorrect Application of Payment on Redemption [4920 - 4925] ( Article 4 added by Stats. 1945, Ch. 1011. ) ## 4925. If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division the applicant is entitled to a refund of the excess which shall be paid in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector. (Amended by Stats. 1974, Ch. 1101.)
  172. 4946.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946 - 4948] ( Chapter 3 repealed and added by Stats. 1939, Ch. 1012. )

    Verify source ↗

    The auditor may cancel uncollected tax, penalties, or costs if the tax collector submits satisfactory proof and the board of supervisors orders cancellation because collection cannot be enforced. The clerk must send notice to the last assessee when cancellation is made, and also when a court finally cancels, voids, or refunds the tax, penalty, or costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946 - 4948] ( Chapter 3 repealed and added by Stats. 1939, Ch. 1012. ) ## 4946. All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be canceled by the auditor on order of the board of supervisors upon a showing that the collection of the delinquent tax can not be enforced because of any errors in description, assessment, equalization, levy, or any other proceeding. If all or any portion of the property was taxable for the year or years for which the cancellation is made, the clerk shall send a notice to the last assessee of the property respecting the cancellation. A similar notice shall be sent to the last assessee, except that the grounds of cancellation need not be stated, in the event that any tax, penalty, or costs, or any portion thereof, is ordered canceled or held void or ordered refunded by a final judgment of a court of competent jurisdiction. (Amended by Stats. 1993, Ch. 1187, Sec. 27. Effective January 1, 1994.)
  173. 4947.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946 - 4948] ( Chapter 3 repealed and added by Stats. 1939, Ch. 1012. )

    Verify source ↗

    The notice must explain why the cancellation happened, warn that the tax collection will proceed unless cause is shown, and tell the assessee that a hearing may be requested within 10 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946 - 4948] ( Chapter 3 repealed and added by Stats. 1939, Ch. 1012. ) ## 4947. The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year for which cancellation was made will be enforced unless cause is shown why such action should not be taken; (c) That the assessee may demand a hearing by the board of supervisors within ten days after the notice is sent. If demanded, the board of supervisors shall set a time for the hearing and its decision is final as to whether or not collection of the tax should be enforced. If any portion of the property was taxable for the year for which cancellation is made, the board of supervisors shall order collection of the corrected tax for the year for which cancellation was made. (Added by Stats. 1939, Ch. 1012.)
  174. 4948.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946 - 4948] ( Chapter 3 repealed and added by Stats. 1939, Ch. 1012. )

    Verify source ↗

    If the board of supervisors orders enforcement, the assessor must reassess the property, place it on the roll, and the tax is collected as a corrected tax under specific rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946 - 4948] ( Chapter 3 repealed and added by Stats. 1939, Ch. 1012. ) ## 4948. If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the year for which cancellation was made. The property shall be entered on the roll prepared or being prepared in the assessment year when the cancellation is made. The entry shall be followed with “Taxes canceled for year 19_ and collection ordered enforced by Board of Supervisors ____ 19_.” The amount charged against the property on the roll on which it is entered shall be the corrected tax for the year for which the cancellation was made. No penalties or other charges shall be charged on this assessment except those which may attach to other property assessed for the year in which this property is placed on the roll. If the tax rate for the year for which the cancellation is made has not been held invalid by a court, the tax rate to be applied shall be the rate fixed for such year. If the tax rate or any portion of it has been held invalid by a final judgment of a court, the corrected tax shall be determined by the auditor by applying all such judgments in the manner prescribed by the Controller. Any revenue received on this assessment for the year for which cancellation is made shall be treated like revenue received from delinquent taxes for such year. The collection of the tax shall be enforced in the same manner as the tax on other property on the roll on which it is entered. (Amended by Stats. 1943, Ch. 409.)
  175. 4985.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The auditor must cancel certain delinquent charges when satisfactory proof is submitted and the charges resulted from specified error or failed procedure conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4985. Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the assessor, be canceled by the auditor upon a showing that the delinquent penalty, cost, redemption penalty, interest, or redemption fee has attached because of either of the following: (a) An error of the tax collector, the auditor, or the assessor. (b)They were unable to complete valid procedures initiated prior to the delinquency date. The collection shall be made upon the further showing that payment of the corrected or additional amount was made within 30 days from the date that the correction was entered on the roll or abstract record. (Amended by Stats. 1999, Ch. 941, Sec. 31. Effective January 1, 2000.)
  176. 4985.05.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A qualifying property owner can avoid interest, penalties, and collection action on certain ad valorem property taxes if annual eligibility requirements are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4985.05. (a) Notwithstanding any other law, but except as provided in subdivision (b), a property owner shall not be liable for interest or penalties, nor shall the tax collector take or continue any collection action, with respect to any ad valorem property taxes levied upon a property if the property owner satisfies all of the following requirements annually while receiving the benefit: (1) The property owner supplies evidence to the tax collector that the property owner has submitted to the county assessor an application for an exemption pursuant to subdivision (g) of Section 214, including, but not limited to, the information required under Section 254. (2) The property owner supplies evidence to the tax collector that they received a reservation of tax credits from the California Tax Credit Allocation Committee or an award of funds from the Department of Housing and Community Development, including a copy of the reservation letter or notice of award. (3) Facilities are in the course of construction, as defined in Section 214.2 of the Revenue and Taxation Code. (b) The treatment of delinquent installments of ad valorem property tax and associated penalties and interest under subdivision (a) shall not apply to any of the following: (1) The prorated portion of any delinquent installments of ad valorem property taxes that are related to improvements not eligible for an exemption or to residential units not restricted as affordable to lower and very low income households pursuant to the reservation of tax credits from the California Tax Credit Allocation Committee or the award of funds from the Department of Housing and Community Development. (2) Any late or delinquent installments of ad valorem property taxes related to property which the assessor, upon completion of its review of the application for exemption pursuant to subdivision (g) of Section 214, has deemed ineligible for exemption. (3) Any delinquent installment of ad valorem taxes for property that, after four years from the date the claim for the welfare exemption was filed with the assessor, has not been developed in a manner that would make the property eligible for exemption under subdivision (g) of Section 214. (c) An eligible property owner who is not liable for penalties or interest under this section shall provide verification of eligibility to the tax collector annually. The tax collector shall provide the list of eligible properties to the assessor. (d) If an assessor deems an application ineligible for exemption, as described in paragraph (2) of subdivision (b), they shall make the notice required in paragraph (2) of subdivision (c) of Section 254.5 and provide a copy of the notification to the tax collector upon receipt of the annual eligibility list. (e) Any bill, notice of deficiency, or other routine communication sent to the taxpayer from the tax collector shall not constitute a collection action under this section. (f) This section shall apply to property tax installments that are due and payable from December 10, 2025, to April 10, 2031. (Added by Stats. 2024, Ch. 566, Sec. 1. (AB 2353) Effective January 1, 2025.)
  177. 4985.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    In large charter counties, some auditor duties under Section 4985 can be transferred to the tax collector if the auditor approves and the board of supervisors acts by resolution. The tax collector must report cancellations to the auditor as the auditor prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4985.1. In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of the auditor and by resolution of the board of supervisors, be transferred to the tax collector. The tax collector shall make a report to the auditor in the manner prescribed by the auditor of any cancellation made pursuant to this section. (Added by Stats. 1972, Ch. 776.)
  178. 4985.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The auditor or tax collector may cancel tax-delinquency penalties, costs, or other charges if one of the listed grounds is found.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4985.2. Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following: (a) Failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent. (b) There was an inadvertent error in the amount of payment made by the taxpayer, provided the principal payment for the proper amount of the tax due is made within 10 days after the notice of shortage is mailed by the tax collector. (c) The cancellation was ordered by a local, state, or federal court. (d) (1) Failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from a shelter-in-place order if the principal payment for the proper amount of tax due is paid no later than June 30 of the fiscal year in which the payment first became delinquent. (2) For purposes of this subdivision, “shelter-in-place order” means an order that meets all of the following criteria: (A) The order is issued by the Governor or the local health officer of the city, county, or city and county in which the property is located or in which the property owner resides. (B) The order is enforceable under Section 101029 or 120295 of the Health and Safety Code. (C) The order requires all persons to remain in their place of residence, except for essential activities as defined in the order. (e) (1) Failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from the Chiquita Canyon elevated temperature landfill event, if the principal payment for the proper amount of tax due is paid no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent. (2) For purposes of this subdivision, “Chiquita Canyon elevated temperature landfill event” means an event that meets all of the following criteria: (A) The elevated temperature landfill event occurred beneath the Chiquita Canyon Landfill in the County of Los Angeles and began in 2022. (B) The Department of Toxic Substances Control issued an imminent and substantial endangerment order to the owners of the landfill. (Amended by Stats. 2025, Ch. 174, Sec. 4. (AB 985) Effective October 1, 2025.)
  179. 4985.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section limits penalty relief in certain property tax cancellation cases, requires the county board to notify affected taxpayers, and lets the tax collector accept the remaining tax without penalties or interest if the taxpayer pays at least 80% within 60 days after notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4985.3. (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending assessment appeal, the relief from penalties shall apply only to the difference between the county board’s final determination of value and the value on the assessment roll for the fiscal year covered by the application. For purposes of this section, “county board” means either a county board of supervisors that meets as a county board of equalization or an assessment appeals board. (b) The county board shall cause notice of the requirements of this section to be mailed to each taxpayer or to be presented to each taxpayer upon filing an application for reduction in assessment with the county board if that taxpayer will be impacted by the penalty provisions of this section. (c) For any taxpayer who has paid at least 80 percent of the amount of tax finally determined due by the county board within 60 days of mailing or presentation of the notice prescribed in subdivision (b), the tax collector shall accept payment of the balance of the tax due without penalties or interest. (d) This section shall apply only to those properties upon which an application for reduction in assessment is pending before the county board on the effective date of the act adding this section or those applications for reduction in assessment that are filed with the county board after the effective date of the act adding this section. (e) This section shall only become operative if the board of supervisors of a county, with the approval of the county’s tax collector and the county’s auditor, adopts a resolution or ordinance approving this section. (Added by Stats. 1994, Ch. 856, Sec. 3. Effective September 27, 1994. Applicable in each county upon action prescribed in subd. (e).)
  180. 4985.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section limits penalty relief for certain property-tax cancellations and requires the county tax collector to accept some late-paid balances without penalties or interest when the taxpayer has paid at least 80% within 30 days of filing for reassessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4985.5. (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending informal review based upon paragraph (2) of subdivision (a) of Section 51, the relief from penalties shall apply only to the difference between the county assessor’s final determination of value and the value on the assessment roll for the fiscal year covered by the application. (b) This section shall apply only to those properties upon which an application for an informal review based upon paragraph (2) of subdivision (a) of Section 51 is pending before the county assessor on the effective date of the act adding this section or those applications for an informal review based upon paragraph (2) of subdivision (a) of Section 51 that are filed with the county board after the effective date of the act adding this section. (c) For any taxpayer that has paid at least 80 percent of the amount of tax finally determined due by the county assessor within 30 days of filing an application for reassessment, the tax collector shall accept payment of the balance of the tax due without penalties or interest. (d) The county tax collector shall notify all taxpayers that receive a tax bill of the provisions of this section. (e) This section shall only become operative if the board of supervisors of a county, with the approval of the county’s tax collector and the county’s auditor, adopts a resolution or ordinance approving this section. (Added by Stats. 2012, Ch. 161, Sec. 2. (AB 2643) Effective January 1, 2013.)
  181. 4986.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The auditor must cancel certain taxes, penalties, or costs when satisfactory proof shows they were wrongly charged, and county officers may not cancel some city-related items without required city consent or council authorization.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986. (a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it was levied or charged: (1) More than once. (2) Erroneously or illegally. (3) On the canceled portion of an assessment that has been decreased pursuant to a correction authorized by Article 2 (commencing with Section 4876) of Chapter 2. (4) On property that did not exist on the lien date. (5) On property annexed after the lien date by the public entity owning it. (6) On property acquired by the United States, the state, or by any county, city, school district or other public entity, to the extent provided in Article 5 (commencing with Section 5081). (7) On that portion of an assessment in excess of the value of the property as determined by the assessor pursuant to Section 469. (b) No cancellation under paragraph (2) of subdivision (a) may be made in respect of all or any portion of any tax, or penalties or costs attached thereto, collectible by county officers on behalf of a city without the written consent of the city attorney or other officer designated by the city council unless the city council has authorized the cancellation by county officers. The resolution shall remain effective until rescinded by the city council. (c) If the tax, penalty, or costs, are collected more than four years following the enrollment of the tax bill, the cancellation authorized pursuant to subdivision (a) may be performed if the cancellation action is initiated within 120 days of the payment. (Amended by Stats. 2004, Ch. 407, Sec. 12. Effective January 1, 2005.)
  182. 4986.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Uncollected city taxes, penalties, or costs must be canceled on the grounds in Section 4986, with different steps depending on whether the city or county collected the taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986.2. All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986. If the city taxes are collected by the county, the procedure outlined in Section 4986 for the cancellation of taxes, penalties or costs shall be followed, except that the consent of the city attorney, in lieu of the consent of the county legal adviser, is necessary before cancellation. If the taxes are collected by the city, the taxes, penalties, or costs shall be canceled by the officer having custody of the records thereof on order of the governing body of the city, with the written consent of the city attorney. (Amended by Stats. 1979, Ch. 31.)
  183. 4986.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The auditor may cancel all or part of certain uncollected taxes, penalties, or costs if the statutory conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986.3. All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on satisfactory proof, be canceled by the auditor on order of the board of supervisors with the written consent of the district attorney if it was levied or charged on property subject to assessment or special taxes for the payment of bonds issued under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) or the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Division 2 of Part 1 of Title 5 of the Government Code) where that property was acquired after the lien date by a city on foreclosure proceedings under the Improvement Bond Act of 1915 or the Mello-Roos Community Facilities Act of 1982. If a city is entitled to bring foreclosure proceedings under the Improvement Bond Act of 1915 or the Mello-Roos Community Facilities Act of 1982 against any property and the city acquires the property in any other manner than by foreclosure and the governing body of the city by resolution, covering any number of parcels acquired, declares that the acquisition was in lieu of acquisition under foreclosure proceedings, that acquisition is, for the purposes of this section, an acquisition by foreclosure proceedings under the Improvement Bond Act of 1915 or the Mello-Roos Community Facilities Act of 1982. This section applies regardless of whether the property acquired by the city is impressed with a public trust or is acquired for the purpose of resale. As used in this section, “city” means any city, county, city and county, special district, school district, joint powers authority, or any other municipal corporation, district, or political subdivision of the state. (Amended by Stats. 1999, Ch. 550, Sec. 30. Effective September 28, 1999.)
  184. 4986.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If property has been deeded to the Veterans’ Welfare Board and a tax-cancellation petition is filed, the district attorney or city attorney must investigate the facts, approve the petition if the facts are true, and recommend cancellation to the legislative body.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986.4. Whenever any property has been deeded to the Veterans’ Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been filed with any county or city for the cancellation of taxes pursuant to this article, the district attorney or city attorney, as the case may be, shall investigate the facts stated in the petition, and if he finds them to be true, shall approve the petition and recommend to the legislative body that the taxes described in the petition be canceled. (Added by Stats. 1945, Ch. 323.)
  185. 4986.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    For certain real property distributed to the State, taxes are not paid for five years after the decree of distribution unless this section provides otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986.5. When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees whose whereabouts are unknown, taxes upon such real property shall not be paid for a period of five years after the date of entry of the decree of distribution except as provided in this section. (a) If five years after the date of entry of the decree of distribution elapse without claim by the heirs of decedent or other persons entitled to make such claim, all taxes shall be canceled by the auditor on order of the board of supervisors with the written consent of the district attorney. (b) If during the five-year period the real property is claimed by the heirs of decedent or other persons entitled to make such claim, all taxes upon such real property become due upon the approval of the claim, and shall be collected in the manner provided by law. (c) If during the five-year period the State sells the real property it shall credit the proceeds of the sale to the particular estate and all taxes thereon shall be canceled. If the proceeds are claimed within the five-year period and the claim is allowed, the Controller shall deduct from the amount allowed to be paid to the claimant and remit to the taxing agency an amount equal to all taxes canceled plus any other amounts which would have been necessary to redeem the property at the time of cancellation, in accordance with an estimate thereof by the redemption officer. (Amended by Stats. 1959, Ch. 2013.)
  186. 4986.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If certain escheated real property is found before tax sale, the public administrator must be notified, take control, investigate probate options, and in some cases start probate before any tax sale can happen.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986.6. (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is included in a general distribution clause without description, or is property as to which no probate proceedings have been taken, all taxes levied upon the real property are valid and any tax sale for those taxes conveys the same title thereto as if no escheat had occurred, notwithstanding any provision of law to the contrary. All those taxes levied upon the real property and tax sales duly taken pursuant to law occurring before the effective date of this section are hereby validated. (b) If real property as described in subdivision (a) is discovered prior to tax sale by delivery to the tax collector of a certified death certificate, the public administrator of the county where the decedent resided at the time of death, and in the county in which the property is situated, if different, shall be notified of the decedent’s property that is subject to loss, injury, waste or misappropriation under Section 7600 of the Probate Code. The public administrator of the county where the decedent resided at the time of death shall take possession or control of the property under Section 7601 of Probate Code and conduct a probate investigation as authorized under Sections 7602 and 7603 of the Probate Code. Following the probate investigation, the public administrator shall do one of the following: (1) If a person with a higher priority cannot be found to assume responsibility for the estate, the public administrator of the county where the decedent resided at the time of death shall immediately commence probate proceedings with respect to the property, and the tax sale may not be made. The probate proceedings may be summary proceedings, as authorized by Section 7660 of the Probate Code, or formal proceedings as authorized by Letters of Administration from the Superior Court under Section 7620 of the Probate Code. A tax sale may not be made until the probate process is completed. (2) If a person with a higher priority cannot be found to assume responsibility for the estate, and the value of the estate will not cover the taxes, the secured liens, and the cost of probate, the public administrator of the county where the decedent resided at the time of death, as authorized by Section 7603 of Probate Code, shall notify the tax collector in writing that the public administrator has investigated the estate and has determined that the anticipated equity in the property after settlement of all secured liens and taxes does not warrant opening estate administration, at which time the tax sale may proceed. (Amended by Stats. 2004, Ch. 888, Sec. 10. Effective January 1, 2005.)
  187. 4986.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The auditor may cancel a tax bill if the tax collector recommends it and the amount is too small to justify collection costs. Related penalties, costs, fees, or special assessments from nonpayment may also be canceled, except improvement bonds.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4986.8. (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection. (b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled. (Amended by Stats. 1995, Ch. 527, Sec. 14. Effective January 1, 1996.)
  188. 4987.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Charges on tax-exempt property may not be cancelled unless the statutory exemption-claiming procedure has been complied with.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4987. No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption. (Enacted by Stats. 1939, Ch. 154.)
  189. 4988.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If the same real property is assessed by two or more counties for the same year, the owner may go to superior court, pay into court the largest county tax amount, and require the counties to resolve their claims among themselves.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4988. Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one of these counties against the conflicting claimants, discharge the obligation by paying the largest amount of taxes levied on the property by any of the counties into court, and compel the counties to interplead and litigate their several claims among themselves under section 386 of the Code of Civil Procedure. (Enacted by Stats. 1939, Ch. 154.)
  190. 4990.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If property is assessed twice by the same taxing agency for the same year, and all charges justly due are paid, the county assessor or roll custodian must certify the facts to the board of supervisors, which must order the auditor to cancel the duplicate charges and assessments.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4990. On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of supervisors shall then order the auditor to cancel the other charges and assessments by an entry on the margin of the roll and, if carried there, the delinquent and current roll. (Amended by Stats. 1970, Ch. 129.)
  191. 4990.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A quiet title action may be brought at any time against the State, a county, or a city over liens for taxes canceled under this division.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4990.3. An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled in accordance with this division. (Added by Stats. 1939, Ch. 530.)
  192. 4991.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If certain tax-default declarations are made, the tax collector must cancel the declaration with auditor approval and record the cancellation; in some cases, the tax collector must also send a copy to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4991. If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and: (a) The taxes for that year had been paid prior to that date, or (b) The taxes have been legally canceled, or (c) The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records. If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller. (Amended by Stats. 1985, Ch. 316, Sec. 89.)
  193. 4992.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If the tax collector’s power of sale becomes void or a related tax-default declaration is canceled, the tax collector must cancel the power to sell, with auditor approval, and record the cancellation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170] ( Part 9 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [4985 - 4992] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 4992. If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax defaulted is canceled under Section 4991, or (b) the power to sell is void because of any error occurring subsequent to the declaration, then the tax collector, with the approval of the auditor, shall cancel the power to sell in the form prescribed by the Controller. The cancellation shall be acknowledged, without charge, and shall be recorded with the county recorder, without charge. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records. (Amended by Stats. 1998, Ch. 497, Sec. 27. Effective January 1, 1999.)
  194. 5.

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

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    Unless the context otherwise requires, the general provisions in this section govern how the code is construed.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 5. Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code. (Enacted by Stats. 1939, Ch. 154.)
  195. 50.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 1. Base Year Values [50 - 53] ( Chapter 1 added by Stats. 1979, Ch. 242. )

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    Property values tied to purchases, changes in ownership, and new construction must be entered on the assessment roll at the next lien date, with new construction in progress entered as of the lien date.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 1. Base Year Values [50 - 53] ( Chapter 1 added by Stats. 1979, Ch. 242. ) ## 50. For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien date shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. Values determined after the 1975 lien date for property which is newly constructed shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date. However, the value of new construction in progress shall not be a base year value until completion of that construction, as described in Section 71. (Amended by Stats. 2017, Ch. 80, Sec. 1. (AB 652) Effective July 21, 2017.)
  196. 501.

    ## 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 3. Arbitrary and Penal Assessments [501 - 506] ( Article 3 enacted by Stats. 1939, Ch. 154. )

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    If a person does not comply with information-furnishing requirements after a written request by the assessor, the assessor must estimate the property’s value and promptly assess the 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 3. Arbitrary and Penal Assessments [501 - 506] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 501. If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property. (Amended by Stats. 1971, Ch. 1633.)
  197. 50101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    This section names the law as the Underground Storage Tank Maintenance Fee 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50101. This part shall be known and may be cited as the Underground Storage Tank Maintenance Fee Law. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  198. 50102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    The fee’s collection and administration must follow the Chapter 6.75 definitions, unless this part says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50102. The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  199. 50103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    Chapter definitions govern how this part is interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50103. Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  200. 50104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    This section says substantially unchanged provisions in this part should be read as restatements and continuations, not as new laws.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 1. General Provisions and Definitions [50101 - 50107] ( Chapter 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50104. 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

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