Revenue and Taxation Code — Part 26 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 26 of 36 · provisions 5,001–5,200

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. 50105.

    ## 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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    Earlier actions or proceedings are preserved, but they should conform to this part as far as possible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 50105. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  2. 50106.

    ## 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 defines “Board” or “department” to mean the California Department of Tax and Fee Administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 50106. “Board” or “department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2024, Ch. 499, Sec. 104. (SB 1528) Effective January 1, 2025.)
  3. 50107.

    ## 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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    “Fee payer” means a person liable to pay the fee imposed by Section 25299.41 of the Health and Safety Code.

    ## 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. ) ## 50107. “Fee payer” means any person liable for the payment of a fee imposed by Section 25299.41 of the Health and Safety Code. (Amended by Stats. 1990, Ch. 1366, Sec. 34. Effective September 27, 1990.)
  4. 50108.

    ## 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 2. The Underground Storage Tank Fee [50108 - 50108.2] ( Chapter 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Imposition of Fee [50108- 50108.] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    The California Department of Tax and Fee Administration must administer and collect the fee 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 2. The Underground Storage Tank Fee [50108 - 50108.2] ( Chapter 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Imposition of Fee [50108- 50108.] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50108. (a) The fee imposed pursuant to Sections 25299.41 and 25299.43 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part. (b) The inoperability of certain portions of Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code pursuant to Section 25299.81 of the Health and Safety Code does not terminate the rights, obligations, or authorities, or any provision necessary to carry out the rights and obligations for the California Department of Tax and Fee Administration to collect unpaid fees pursuant to this part that are imposed, or to issue refunds or allow credits, dispose of moneys collected, or commence any action or proceeding regarding fees, pursuant to Article 5 (commencing with Section 25299.40) of Chapter 6.75 of Division 20 of the Health and Safety Code, as that article read on December 31, 2035, or that have become due before January 1, 2036, including any interest or penalties that accrue before, on, or after January 1, 2036, associated with those unpaid fees, for deposit into the Underground Storage Tank Cleanup Fund. (Amended by Stats. 2024, Ch. 72, Sec. 64. (SB 156) Effective July 2, 2024.)
  5. 50108.1.

    ## 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 2. The Underground Storage Tank Fee [50108 - 50108.2] ( Chapter 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Registration and Security [50108.1 - 50108.2] ( Heading of Article 2 added by Stats. 1990, Ch. 1366, Sec. 36. )

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    An owner of a petroleum underground storage tank that needs a permit must register with the board using board-provided forms.

    ## 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 2. The Underground Storage Tank Fee [50108 - 50108.2] ( Chapter 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Registration and Security [50108.1 - 50108.2] ( Heading of Article 2 added by Stats. 1990, Ch. 1366, Sec. 36. ) ## 50108.1. Every person who is an owner of an underground storage tank for which a permit is required pursuant to Section 25284 of the Health and Safety Code containing petroleum shall register with the board on forms provided by the board. (Amended by Stats. 1995, Ch. 639, Sec. 72. Effective January 1, 1996.)
  6. 50108.2.

    ## 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 2. The Underground Storage Tank Fee [50108 - 50108.2] ( Chapter 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Registration and Security [50108.1 - 50108.2] ( Heading of Article 2 added by Stats. 1990, Ch. 1366, Sec. 36. )

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    The board may require a person subject to this part to provide security, may sell it at public auction to recover amounts due, and must give notice and return any surplus after sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 2. The Underground Storage Tank Fee [50108 - 50108.2] ( Chapter 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Registration and Security [50108.1 - 50108.2] ( Heading of Article 2 added by Stats. 1990, Ch. 1366, Sec. 36. ) ## 50108.2. (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it any security that the board determines to be reasonable, taking into account the circumstances of that person. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the board in trust to be used solely in the manner provided by this section. The board may sell the security at a public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. (b) Notice of the sale authorized in subdivision (a) shall be served upon the person who placed the security personally or by mail. If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security. (Amended by Stats. 1994, Ch. 903, Sec. 17. Effective January 1, 1995.)
  7. 50109.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    Fee payers must file a quarterly fee return and send the fee payment to the board by the 25th day of the following month.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50109. The fee collected under Section 50108 is due and payable to the board quarterly on or before the 25th day of the month following the end of each calendar quarter. Each feepayer, on or before the 25th day of the month following the quarterly period for which the fee is due, shall prepare a fee return for the preceding quarterly period, in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of petroleum placed into underground storage tanks which he or she owns during the period, the amount of the fee for the period covered by the return, and any other information that the board determines to be necessary. The feepayer shall deliver the return, together with a remittance of the amount of the fee due, to the office of the board on or before the 25th day of the month following the quarterly period for which the fee is due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2002, Ch. 459, Sec. 32. Effective January 1, 2003.)
  8. 5011.

    ## 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 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. )

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    The board may cancel all or part of a state-assessed property assessment if there is satisfactory proof and the assessment was made more than once, was erroneous or illegal, or was made on improvements that did not exist on the lien date.

    ## 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 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. ) ## 5011. All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made: (a) More than once. (b) Erroneously or illegally. (c) On improvements when the improvements did not exist on the lien date. (Amended by Stats. 1957, Ch. 155.)
  9. 50110.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    The board may require certain Section 50109 returns and payments to be made on a schedule other than quarterly if needed to help administer this part.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50110. The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 50109 to be made for periods other than quarterly. (Repealed and added by Stats. 1990, Ch. 1366, Sec. 42. Effective September 27, 1990.)
  10. 50111.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    The board may extend certain report or payment deadlines, and a person who gets an extension must pay interest on the deferred fee.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50111. (a) Except as provided in subdivision (b), the board for good cause may extend, for up to one month, the time period within which a person is required to submit a report or pay a sum of money under this part. The extension may be granted at any time if a request is filed with the board within, or prior to the commencement of, the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee would have been due without the extension until the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 12. (AB 1559) Effective September 9, 2016.)
  11. 50111.5.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    If the Governor declares a state of emergency, the department may extend certain report, return, or fee deadlines for up to three months, and affected people do not have to request the extension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50111.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 90. (SB 1496) Effective January 1, 2023.)
  12. 50112.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    A feepayer who misses a required fee payment or return filing must pay a 10% penalty, and late-payment cases also accrue interest until paid.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112. (a) Any feepayer who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 50113) within the time required shall pay a penalty of 10 percent of the amount of the fee, together with interest on that fee at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee became due and payable until the date of payment. (b) Any feepayer who fails to file a return in accordance with the due date set forth in Section 50109 or the due date established by the board in accordance with Section 50110, shall pay a penalty of 10 percent of the amount of the fee with respect to the period for which the return is required. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the fee for which the return is required for any one return. (Amended by Stats. 2000, Ch. 923, Sec. 60. Effective January 1, 2001.)
  13. 50112.1.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    The department may use a daily interest rate instead of the monthly rate in certain fee-payment situations if the payment was one business day late, penalties were relieved, and a request for adjustment is filed.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112.1. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the fee was due until the date of payment, if all of the following occur: (1) The payment of the fee was made one business day after the date the fee was due. (2) The person was granted relief from all penalties that applied to that fee payment. (3) The person files a request for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum, as defined in subdivision (a) of Section 6591.5, determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department. (e) This section only applies to electronic payments of fees. (Amended by Stats. 2021, Ch. 432, Sec. 166. (SB 824) Effective January 1, 2022.)
  14. 50112.10.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. )

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    Tax documents filed electronically must be filed and authenticated in the form or method the board prescribes, and certain electronically filed signed documents count as signed original documents.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. ) ## 50112.10. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Added by Stats. 2002, Ch. 459, Sec. 33. Effective January 1, 2003.)
  15. 50112.2.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

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    A person seeking penalty relief must file a statement with the department, unless the emergency-proclamation rule applies; the department may grant relief in limited emergency situations and must set criteria for handling relief requests.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112.2. (a) If the department finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalties provided by Sections 50112, 50112.7, and 50119. (b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 91. (SB 1496) Effective January 1, 2023.)
  16. 50112.3.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A person may get relief from specified interest if the department finds the late report or payment was due to a disaster despite ordinary care and no willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112.3. (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 50111, 50112, and 50112.7. (b) Except as provided in subdivision (c), any person seeking to be relieved of the interest provided by Sections 50111, 50112, and 50112.7 shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 92. (SB 1496) Effective January 1, 2023.)
  17. 50112.4.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board may excuse all or part of interest on unpaid fees if the nonpayment was caused by an unreasonable error or delay by a board employee, and the person asking for relief must file a sworn statement with the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112.4. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the feepayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on fee liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 34. Effective January 1, 2002.)
  18. 50112.5.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A person may get relief from fees, penalties, or interest if the board finds the late report or payment happened because the person reasonably relied on the board’s written advice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112.5. (a) If the board finds that a person’s failure to make a timely report or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the fees imposed or administered under this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely report or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to the fee under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the fee, or stating the conditions under which the activity or transaction is subject to the fee. (3) The liability for fees applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1990, Ch. 987, Sec. 11.)
  19. 50112.6.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    This section lets a spouse or registered domestic partner seek relief from liability for certain unpaid or understated underground storage tank maintenance fees when specific knowledge, fairness, and attribution 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Reports and Payments [50109 - 50112.6] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50112.6. (a) Under regulations prescribed by the board, if: (1) A fee liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of the fee liability is attributable to one spouse; or any amount of the fee reported on a return was unpaid and the nonpayment of the reported fee liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in the fee attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for the fee (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of the fee. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar quarters subject to the provisions of this part, but shall not apply to any calendar quarter that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as an owner of an underground storage tank containing petroleum that is subject to fees imposed by this part to which the understatement is attributable. If neither spouse rendered substantial services as an owner, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 54. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  20. 50112.7.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. )

    Verify source ↗

    Some fee payers must use electronic funds transfer, and smaller fee payers may do so with board approval. Related return-filing duties, deadlines, penalties, interest, and board rulemaking authority are also set out.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. ) ## 50112.7. (a) Any person whose estimated fee liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated fee liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the board. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 50109). Payment is deemed complete on the date the electronic funds transfer is initiated, if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting fees by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of fees, with respect to the period for which the return is required. (e) Any person required to remit fees pursuant to this article who remits those fees by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the fees incorrectly remitted. (f) Any person who fails to pay any fee to the state or any amount of fee required to be paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 50113) within the time required shall pay a penalty of 10 percent of the fee or amount of fee, in addition to the fee or amount of fee, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the fee or the amount of fee required to be paid became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated fee liability averages twenty thousand dollars ($20,000) or more per month, the board may consider returns filed pursuant to this part and any other information in the board’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the fees due for any one return. Any person remitting fees by electronic funds transfer shall be subject to the penalties under this section and not Section 50112. (i) The board shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2005, Ch. 519, Sec. 20. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  21. 50112.8.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. )

    Verify source ↗

    A person may be relieved from the specified electronic funds transfer penalty if the board finds reasonable cause, circumstances beyond the person’s control, ordinary care, and no willful neglect; the person must also file a statement with the board under penalty of perjury.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. ) ## 50112.8. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 50112.7. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.)
  22. 50112.9.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. )

    Verify source ↗

    This section defines electronic funds transfer terms and says EFT payments must be made by ACH debit, ACH credit, or Fedwire, with banking costs assigned as stated.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7 - 50112.10] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 65. ) ## 50112.9. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of the fee. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 50112.7 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.)
  23. 50113.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [50113 - 50113.2] ( Heading of Article 2 amended by Stats. 1990, Ch. 1366, Sec. 50. )

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    The department may determine an unpaid fee amount and must notify the fee payer in writing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [50113 - 50113.2] ( Heading of Article 2 amended by Stats. 1990, Ch. 1366, Sec. 50. ) ## 50113. (a) If the department is dissatisfied with the report filed or the amount of fee paid to the department under this part by any fee payer, or if no report has been filed or no payment or payments of the fees have been made to the state by a fee payer, the department may compute and determine the amount to be paid, based upon any information available to it. One or more additional determinations may be made of the amount of fee due for one, or for more than one, period. The amount of fee so determined shall bear interest at the modified rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the department may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. (b) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or regulations adopted by the department pursuant to this part, a penalty of 10 percent of the amount of that determination shall be added, plus interest as provided in subdivision (a). (c) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or regulations adopted pursuant to this part, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a). (d) The department shall give to the fee payer written notice of its determination. The notice shall be served in one of the following manners: (1) By placing the notice in a sealed envelope, with postage paid, addressed to the fee payer at the fee payer’s address as it appears in the records of the department. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit in a United States Post Office, or a mailbox, sub-post office, substation, mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. (2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed complete at the time of delivery. The department may make personal service to a corporation by delivering a notice to any person designated in the Code of Civil Procedure to be served for the corporation with a summons and complaint in a civil action. (3) (A) By delivering the notice electronically via secure transmission when either of the following applies: (i) The feepayer requests the notice of determination to be sent electronically via secure transmission. (ii) The department has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (B) Service provided pursuant to subparagraph (A) shall be deemed complete at the time the department electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 105. (SB 1528) Effective January 1, 2025.)
  24. 50113.1.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [50113 - 50113.2] ( Heading of Article 2 amended by Stats. 1990, Ch. 1366, Sec. 50. )

    Verify source ↗

    A notice of an additional tax determination must be served within 3 years, with a longer 8-year period if no report or return was filed.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [50113 - 50113.2] ( Heading of Article 2 amended by Stats. 1990, Ch. 1366, Sec. 50. ) ## 50113.1. Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount was required to have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be served within eight years after the date the report or return was due. (Amended by Stats. 2024, Ch. 499, Sec. 106. (SB 1528) Effective January 1, 2025.)
  25. 50113.2.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [50113 - 50113.2] ( Heading of Article 2 amended by Stats. 1990, Ch. 1366, Sec. 50. )

    Verify source ↗

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

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Deficiency Determinations [50113 - 50113.2] ( Heading of Article 2 amended by Stats. 1990, Ch. 1366, Sec. 50. ) ## 50113.2. If, before the expiration of the time prescribed in Section 50113.1 for serving a notice of deficiency determination, the fee payer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 107. (SB 1528) Effective January 1, 2025.)
  26. 50114.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A person owed an amount under Article 2, or any directly interested person, may petition for redetermination within 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50114. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 50113), or any person directly interested, may petition for a redetermination thereof within 30 days after service of a notice of determination on that person. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration of that time period. (Amended by Stats. 1990, Ch. 1366, Sec. 54. Effective September 27, 1990.)
  27. 50115.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50115. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition for redetermination. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  28. 50116.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50116. If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s petition, the board shall grant the person an oral hearing and shall give the person 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  29. 50117.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board may change the amount of a determination before it becomes final, but it can increase the amount only if it asserted a claim for the increase at or before the hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50117. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  30. 50118.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50118. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of the notice of the order or decision. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  31. 50119.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Amounts determined due by the board become payable when final, and unpaid amounts get a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50119. All amounts determined to be due by the board under Article 2 (commencing with Section 50113) are due and payable at the time they become final, and, if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable. (Amended by Stats. 1990, Ch. 1366, Sec. 55. Effective September 27, 1990.)
  32. 5012.

    ## 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 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. )

    Verify source ↗

    The board’s records must show the date and nature of a 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 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. ) ## 5012. The date and nature of the cancellation shall be entered in the records of the board. (Added by Stats. 1951, Ch. 1329.)
  33. 50120.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Notices required by this article must be served the same way Section 50113 requires for service of notice.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Redeterminations [50114 - 50120] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50120. Any notice required by this article shall be served in the same manner as prescribed for service of notice by Section 50113. (Amended by Stats. 2024, Ch. 499, Sec. 108. (SB 1528) Effective January 1, 2025.)
  34. 50120.1.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [50120.1 - 50120.3] ( Heading of Article 4 added by Stats. 1990, Ch. 1366, Sec. 56. )

    Verify source ↗

    If the board thinks collection of a fee is at risk because of delay, it must determine the amount due and that amount becomes immediately payable.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [50120.1 - 50120.3] ( Heading of Article 4 added by Stats. 1990, Ch. 1366, Sec. 56. ) ## 50120.1. If the board determines that the collection of any amount of fee will be jeopardized by delay, it shall thereupon make a determination of the amount of fee due, noting that fact upon the determination, and the amount of the fee shall be immediately due and payable. If the amount of the fee, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the feepayer of a notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 50112 shall attach to the amount of fee specified in the jeopardy determination. (Amended by Stats. 2004, Ch. 527, Sec. 11. Effective January 1, 2005.)
  35. 50120.2.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [50120.1 - 50120.3] ( Heading of Article 4 added by Stats. 1990, Ch. 1366, Sec. 56. )

    Verify source ↗

    A fee payer subject to a jeopardy determination may seek redetermination within 10 days and must deposit security the department requires; the department may sell the security if needed and must return any surplus after sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [50120.1 - 50120.3] ( Heading of Article 4 added by Stats. 1990, Ch. 1366, Sec. 56. ) ## 50120.2. The fee payer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 3 (commencing with Section 50114), with the department within 10 days after the service upon the fee payer of notice of the determination, and they shall, within the 10-day period, deposit with the department that security which the department determines to be necessary to ensure compliance with this part. The security may be sold by the department at a public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the same manner as prescribed for service of notice by subdivision (d) of Section 50113. After that sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 109. (SB 1528) Effective January 1, 2025.)
  36. 50120.3.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [50120.1 - 50120.3] ( Heading of Article 4 added by Stats. 1990, Ch. 1366, Sec. 56. )

    Verify source ↗

    A person subject to a jeopardy determination may ask for an administrative hearing, and must file the request within 30 days in writing with stated grounds.

    ## 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 3. Determinations [50109 - 50120.3] ( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Jeopardy Determinations [50120.1 - 50120.3] ( Heading of Article 4 added by Stats. 1990, Ch. 1366, Sec. 56. ) ## 50120.3. (a) In accordance with rules and regulations which the board may adopt, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (1) To establish that the determination is excessive. (2) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (3) To request the release of all or part of the property to the person. (4) To request a stay of collection activities. (b) The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. The person shall not be required to post any security in order to file the application and to obtain the hearing. However, if the person does not deposit, within the 10-day period prescribed in Section 50120.2, that security which the board determines to be necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except for sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section does not affect Section 50120.1, relating to the finality date of the determination, and the attachment of the delinquency penalty and interest. (Added by Stats. 1990, Ch. 1366, Sec. 59. Effective September 27, 1990.)
  37. 50121.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Suit for Fee [50121 - 50122] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Suit for Fee [50121 - 50122] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50121. The board may bring any legal action necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney General shall bring the action. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  38. 50122.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Suit for Fee [50121 - 50122] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    In an action to enforce the state’s fee rights, a board certificate showing delinquency is treated as prima facie evidence, and a writ of attachment may be issued under the referenced civil procedure chapter.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Suit for Fee [50121 - 50122] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50122. In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee and penalty set forth in the certificate, and of compliance by the board with this part in relation to the computation and levy of the fee. In that action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  39. 50123.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [50123 - 50124] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a person does not pay an amount due under this part when it is due, the unpaid amount and related interest, penalties, and additional costs become a perfected and enforceable state tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [50123 - 50124] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50123. If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (Amended by Stats. 1990, Ch. 1366, Sec. 60. Effective September 27, 1990.)
  40. 50124.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [50123 - 50124] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board may release or subordinate a lien on property under specified conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Judgment for Fee [50123 - 50124] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50124. (a) If the board determines that the amount of any fees, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fees and penalties, the board may at any time release all, or any portion of, the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds the liability represented by the lien imposed under this article is legally unenforceable, the board may release the lien. (c) A certificate by the board that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated, as provided in the certificate. (Amended by Stats. 2006, Ch. 538, Sec. 636. Effective January 1, 2007.)
  41. 50125.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [50125 - 50127] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board or its authorized representative may issue a warrant within three years after a delinquency or related state tax lien filing to collect amounts owed 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [50125 - 50127] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50125. At any time within three years after any person is delinquent in the payment of any amount required to be paid under this part, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board, or its authorized representative, may issue a warrant for the enforcement of any lien and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and has the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of, and sale pursuant to, a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 169. Effective January 1, 1997.)
  42. 50126.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [50125 - 50127] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board may pay or advance certain service fees to the sheriff or marshal, and the board—not the court—must approve newspaper publication fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [50125 - 50127] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50126. The board may pay or advance to the sheriff or marshal, the same fees, commissions, or expenses for services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 170. Effective January 1, 1997.)
  43. 50127.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [50125 - 50127] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A person who must pay an amount under this part is responsible for the fees, commissions, and expenses, and those amounts may be collected from that person by warrant or another collection method allowed in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Warrant for Collection [50125 - 50127] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50127. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from the person by the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  44. 50128.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50128. Whenever any fee payer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the fee payer, and sell at public auction the property seized, or a sufficient portion of the property, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  45. 50129.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Before selling the property, notice must be given and must also be mailed/personal served, published, posted, and include specific sale details.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50129. Notice of the sale and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the fee payer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and depositing it in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is located if any part thereof is situated in a city or if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount of the fees, penalties, and costs, the name of the fee payer, and the further statement that unless the fees, penalties, and costs are paid on or before the time fixed in the notice of the sale, the property, or so much of the property as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 1990, Ch. 1528, Sec. 16.)
  46. 5013.

    ## 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 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. )

    Verify source ↗

    The board must send a cancellation statement to the county or city auditor for the location 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. ) ## 5013. The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located. (Added by Stats. 1951, Ch. 1329.)
  47. 50130.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    At a sale under this article, the board or its authorized agent must sell the property and give the purchaser the proper bill of sale or deed.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50130. At a sale conducted pursuant to this article the board, or its authorized agent, shall sell the property, in accordance with all applicable provisions of law and the notice specified in Section 50129, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the fee payer. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  48. 50131.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a sale produces more money than is owed, the board must return the excess to the fee payer or, in some cases, hold or deposit it as specified.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Seizure and Sale [50128 - 50131] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50131. If, after a sale conducted pursuant to this article, the money received exceeds the amount of all fees, interest, penalties, and costs due the state from the fee payer, the board shall return the excess to the fee payer and obtain the fee payer’s receipt. If any persons having an interest in or lien upon the property files with the board prior to the sale notice of the person’s interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If the receipt of the fee payer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the fee payer, and the fee payer’s heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 22. Effective January 1, 1997.)
  49. 50132.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a fee payer is delinquent or has an unpaid determination, the board may notify persons holding the fee payer’s credits, property, or debts, within three years of the stated trigger.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50132. If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a fee payer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail, to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the fee payer, or owing any debts to the fee payer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent fee payer to the Controller. (Amended by Stats. 1990, Ch. 1366, Sec. 64. Effective September 27, 1990.)
  50. 50133.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    After notice under Section 50132, the notified persons may not transfer or otherwise dispose of certain credits, personal property, or debts until the board consents or 60 days pass, whichever happens first.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50133. After receiving the notice specified in Section 50132, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days after the receipt of the notice, whichever occurs first. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  51. 50134.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    People notified under Section 50132 must immediately tell the board about credits, other personal property, or debts they hold, control, or are owed.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50134. All persons notified pursuant to Section 50132 shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice, to be effective, shall state the amount, interest, and penalty due from the person and shall be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property are held. Notwithstanding any other provision of law, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of the amount, interest, and penalty due from the person. (Amended by Stats. 1990, Ch. 1366, Sec. 65. Effective September 27, 1990.)
  52. 50135.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A person notified to withhold property or debts may become liable to the state if, during the notice period, they transfer or pay out the property or debts and the state then cannot recover the fee payer’s debt because of that transfer.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50135. If, during the effective period of the notice to withhold, given pursuant to Section 50132, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, the person is liable to the state for any indebtedness due under this part from the fee payer with respect to whose obligation the notice was given, if solely because of that transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  53. 50136.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The department may serve a notice of levy and require people holding a feepayer’s money or property to withhold and send the amount 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50136. (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any fee, interest, or penalties due from the feepayer or other person, or the amount of any liability incurred under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the feepayer or other person liable for the fee. (3) Any other payments or credits due or becoming due the feepayer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the feepayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 93. (SB 1496) Effective January 1, 2023.)
  54. 50136.5.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If the board finds an employer withheld taxes under Section 50136 but did not remit them, the employer must pay the unpaid amount after notice.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50136.5. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a feepayer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 50136 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 82. Effective January 1, 2001.)
  55. 50137.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50137. The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  56. 50138.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The state’s claim for amounts due under this part, including penalties, gets paid first in certain insolvency and estate-distribution situations, but not ahead of prior liens/security interests or certain personal-service claims.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50138. (a) The amounts required to be paid by any person under this part, together with any penalties, shall be satisfied first in any of the following cases: (1) Whenever the person is insolvent. (2) Whenever the person makes a voluntary assignment of the person’s assets. (3) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (4) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. (b) This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien, as provided in Section 7171 of the Government Code. (c) The preference given to the state by this section is subordinate to the preferences given to claims for personal services made pursuant to Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  57. 50138.5.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board is exempt from subdivisions (c) and (d) of Section 16307 of the Corporations Code unless the applicant gives the board a written partnership agreement covering business assets.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50138.5. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 15. Effective January 1, 1997.)
  58. 50138.6.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board may offer installment payment agreements for fees, interest, and penalties, may terminate them for noncompliance, and must provide an administrative review process for terminations.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50138.6. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the fee payer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the fees, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of fees, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the fee to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 50119. (Amended by Stats. 2000, Ch. 1052, Sec. 83. Effective January 1, 2001.)
  59. 50138.7.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50138.7. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 50138.6 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 84. Effective January 1, 2001.)
  60. 50138.8.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The department may impose a collection cost recovery fee when a person fails to pay amounts due under this part, but only after mailing a demand notice that warns of possible collection action.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50138.8. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other fee imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other fee imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 167. (SB 824) Effective January 1, 2022.)
  61. 50138.9.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The tax agency may serve or receive certain earnings withholding documents electronically, and may provide service electronically if the employer consents.

    ## 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 4. Collection of Fee [50121 - 50138.9] ( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 5. Miscellaneous [50132 - 50138.9] ( Article 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50138.9. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 33. (SB 889) Effective January 1, 2024.)
  62. 50139.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If the department finds a fee, interest, or penalty was overpaid or wrongly collected or calculated, it must record and certify the overpayment and refund or credit the excess. Large determinations over $50,000 must be public records 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50139. (a) If the department determines that any amount of fee, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom it was paid. The excess amount collected or paid shall be credited on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. (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. 94. (SB 1496) Effective January 1, 2023.)
  63. 50139.5.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a feepayer overcharges a customer for reimbursement of fees, the person must return the excess to the customer after notice; if not, the amount must be remitted to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50139.5. When an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that fee or is in excess of that fee amount due and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the fee or is in excess of the fee due, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same activity from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 1996, Ch. 1087, Sec. 62. Effective January 1, 1997.)
  64. 5014.

    ## 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 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. )

    Verify source ↗

    The auditor must record the cancellation, keep the cancellation statement as a public record, and make any needed account changes 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014] ( Article 1.5 added by Stats. 1951, Ch. 1329. ) ## 5014. The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector. (Added by Stats. 1951, Ch. 1329.)
  65. 50140.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Refunds and credits under this section are time-limited, and claims must be filed in writing with specific grounds stated.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50140. (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 50113) of Chapter 3, after six months from the date the determinations have become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. The board shall not approve a credit after the expiration of that period, unless a claim for credit is filed with the board within that period. (b) A refund may be approved by the board for any period for which a waiver is given under Section 50113.2 if a claim is filed with the board before the expiration of the period agreed upon. (c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. (Amended by Stats. 2001, Ch. 543, Sec. 50. Effective January 1, 2002.)
  66. 50140.1.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The refund claim limitation period is suspended while a person is financially disabled.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50140.1. (a) The limitation period specified in Section 50140 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to a period of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 85. Effective January 1, 2001.)
  67. 50140.2.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A refund of an overpayment of certain fees, penalties, or interest is approved if a refund claim is filed within three years of the overpayment.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50140.2. Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 31. Effective January 1, 2007.)
  68. 50140.3.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a valid refund claim is filed before the fee determination is fully paid, it is treated as timely for later payments tied to that determination.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50140.3. (a) A claim for refund that is otherwise valid under Section 50140 that is made in the case in which the amount of fee determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 50113) or Article 4 (commencing with Section 50120.1) of Chapter 3. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 10. (AB 1856) Effective January 1, 2017.)
  69. 50141.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A person must file a claim within the time set by this article, or the failure to do so waives all demands against the state for the overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50141. The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  70. 50142.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50142. Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant to Section 50113. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  71. 50142.1.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Interest must be computed and paid on overpaid fees, and any interest charged on the refunded or credited amount must also be refunded or credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50142.1. Interest shall be computed, allowed, and paid upon any overpayment of any amount of fee at the modified adjusted rate per month established pursuant to Section 6591.5, from the 26th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the 25th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the fee or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 17. Effective January 1, 1998.)
  72. 50142.2.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board must not allow interest on an overpayment if it finds the overpayment was intentional or caused by carelessness. If a refund claimant asks the board to defer action, the board may require the claimant to waive interest for that deferment period.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Claim for Refund [50139 - 50142.2] ( Article 1 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50142.2. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Added by Stats. 1998, Ch. 420, Sec. 13. Effective January 1, 1999.)
  73. 50143.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50143. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any office of the state to prevent or enjoin the collection of any fee sought to be collected. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  74. 50144.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A court action to recover an allegedly erroneous or illegal tax assessment or collection is barred unless a refund or credit claim has first been filed under this chapter.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50144. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been filed in accordance with this chapter. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  75. 50145.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50145. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board, on the grounds set forth in the claim, in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole, or any part of, the amount with respect to which the claim has been disallowed. (Amended by Stats. 2006, Ch. 538, Sec. 637. Effective January 1, 2007.)
  76. 50146.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If the board does not mail a notice of action within six months after a claim is filed, the claimant may treat the claim as disallowed and bring an action against the board.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50146. If the board fails to mail a notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and may bring an action against the board on the grounds set forth in the claim for the recovery of the whole, or any part of, the amount claimed as an overpayment. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  77. 50147.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a person does not sue within the time set in this article, they waive any demands against the state for alleged overpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50147. A person’s failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  78. 50148.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a plaintiff wins a judgment under Section 50145, the judgment amount must first be applied to any fees the plaintiff owes, and any remaining balance must be refunded to the plaintiff.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50148. If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  79. 50148.1.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If a judgment finds money was illegally collected, interest must be allowed on that amount at the modified adjusted annual rate, starting from payment and ending on the credit date or up to 30 days before the refund warrant date.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50148.1. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Added by Stats. 1990, Ch. 1366, Sec. 70. Effective September 27, 1990.)
  80. 50149.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    A judgment under Section 50145 cannot be entered for the plaintiff if the refund action is brought by an assignee of the fee payer or by anyone other than the person who paid the fee.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. Suit for Refund [50143 - 50149] ( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50149. (a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the fee payer paying the tax or by any person other than the person who has paid the fee. (b) For purposes of this section, “assignee” does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  81. 50150.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The Controller or the board may recover erroneous refunds or credits, and the board may issue a deficiency determination when doing so.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50150. (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 50113) or Article 4 (commencing with Section 50120.1) 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. 48. Effective January 1, 1999.)
  82. 50150.1.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    In an action under Section 50150(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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50150.1. In any action brought pursuant to subdivision (a) of Section 50150, 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. 49. Effective January 1, 1999.)
  83. 50150.2.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The Attorney General must prosecute actions brought under Section 50150(a), and Civil Procedure rules for service, pleadings, proof, trials, and appeals 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50150.2. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 50150, 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. 50. Effective January 1, 1999.)
  84. 50150.5.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If the department finds that no responsible person caused 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 3. Recovery of Erroneous Refunds [50150 - 50150.5] ( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50150.5. (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 50150, 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 50150 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 110. (SB 1528) Effective January 1, 2025.)
  85. 50151.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Cancellations [50151- 50151.] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    If an amount was illegally determined, the department must certify the excess amount and authorize cancellation on its records. Any departmental determination over $50,000 must remain a public record for at least 10 days after its effective date.

    ## 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 5. Overpayments and Refunds [50139 - 50151] ( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 4. Cancellations [50151- 50151.] ( Article 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50151. (a) If any amount has been illegally determined, 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. 95. (SB 1496) Effective January 1, 2023.)
  86. 50152.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    The board must enforce this part and may adopt and enforce rules and regulations for its administration and enforcement.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50152. The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  87. 50153.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    The board may examine certain books and records when it considers the examination necessary for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50153. The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part. (Amended by Stats. 1994, Ch. 1223, Sec. 11. Effective January 1, 1995.)
  88. 50154.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    The board may hire accountants, auditors, investigators, and other needed expert or clerical help.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50154. 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  89. 50155.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    A board certificate can serve as prima facie evidence that required notice was given by mailing or personal service. Notices under this part may generally be given by mailing or personal service unless a specific requirement 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155. 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 is 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  90. 50155.5.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    Tax return preparers covered by this section must not disclose or use return-preparation information for other purposes, unless the person consents or a subpoena, court order, or other compulsory legal process applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155.5. (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 50109), 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. 86. Effective January 1, 2001.)
  91. 50155.6.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    The board must decide which feepayer accounts can use the managed audit program, and 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155.6. (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. 46. (AB 2009) Effective January 1, 2015.)
  92. 50155.6.1.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    A feepayer’s account is eligible for the managed audit program only if the feepayer 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155.6.1. 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 small number of clearly defined taxability or liability issues. (c) The feepayer is subject to the fee imposed pursuant to Section 25299.41 of the Health and Safety 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. 47. (AB 2009) Effective January 1, 2015.)
  93. 50155.6.2.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    If the board selects a feepayer for a managed audit, the board must specify the audit details and the feepayer must review its records and provide the relevant 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155.6.2. (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. 48. (AB 2009) Effective January 1, 2015.)
  94. 50155.6.3.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    This provision says the article does not limit the board’s authority to examine a feepayer’s books and records under Section 50153.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155.6.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153. (Added by Stats. 2014, Ch. 105, Sec. 49. (AB 2009) Effective January 1, 2015.)
  95. 50155.6.4.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. )

    Verify source ↗

    After a managed audit is completed and verified by the board, unpaid liability interest is charged at half the usual rate, and payment must be made 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 1. Administration [50152 - 50155.6.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15. ) ## 50155.6.4. 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. 50. (AB 2009) Effective January 1, 2015.)
  96. 50156.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    The board must administer this article, and this 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  97. 50156.1.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    The board must create a Taxpayers’ Rights Advocate position, and the advocate or designee must help resolve fee payer complaints and may stay actions in cases of irreparable loss.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.1. (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 fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  98. 50156.10.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    Board officers and employees may not knowingly investigate or surveil people for non-tax-administration purposes, with limited exceptions.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.10. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations that 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. (Amended by Stats. 1993, Ch. 589, Sec. 177. Effective January 1, 1994.)
  99. 50156.11.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    This section sets procedures for settlement recommendations on disputed fee matters, including review by the Attorney General, director approval limits, public-record filing, and deadlines.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.11. (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 fees, 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 for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (h) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 34. (SB 889) Effective January 1, 2024.)
  100. 50156.12.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    This section requires the tax agency to release certain levies or notices to withhold when sale costs exceed the liability, lets the Taxpayers’ Rights Advocate order releases or limited returns in some cases, requires annual adjustment of the $2,300 amount, and bars sale of seized property until written levy exemptions are given.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.12. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the feepayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the fee payer 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. 10. (SB 1507) Effective January 1, 2019.)
  101. 50156.13.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    Exemptions from levy must be adjusted for debt collection purposes to reflect changes in the California Consumer Price Index when the CPI change is more than 5% above any previous adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.13. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Amended by Stats. 1993, Ch. 589, Sec. 179. Effective January 1, 1994.)
  102. 50156.14.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    A feepayer may seek reimbursement from the board for certain bank and third-party check charges caused by an erroneous board levy, notice to withhold, processing action, or collection action.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.14. (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees 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 the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the feepayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the 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. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the feepayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 10. (SB 442) Effective January 1, 2014.)
  103. 50156.15.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    The department must give the fee payer advance notice before certain liens are filed or recorded, and it must quickly send a release if a lien was filed in error.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.15. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the fee payer to prevent the filing or recording of the lien. In the event fee 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 be required with respect to jeopardy determinations issued under Article 4 (commencing with Section 50120.1) of Chapter 3. (c) If the department determines that the filing of a lien was in error, it shall mail a release to the fee payer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the fee payer and the entity recording the lien. (d) When the department releases a lien that has been erroneously filed, notice of that release shall be mailed to the fee payer and, upon the request of the fee payer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) (1) The 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. 96. (SB 1496) Effective January 1, 2023.)
  104. 50156.16.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    A fee payer 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.16. (a) If any officer or employee of the board recklessly disregards board-published procedures, a fee payer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil 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 that contributed to the damages. (d) Whenever it appears to the court that the fee payer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Amended by Stats. 1993, Ch. 589, Sec. 181. Effective January 1, 1994.)
  105. 50156.17.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    If levied property is not covered by the collection-jeopardy exception, the board must return the property or sale proceeds to the fee payer when one of the listed conditions is met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.17. (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 50138.6 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 50156.14. (Added by Stats. 1999, Ch. 929, Sec. 73. Effective January 1, 2000.)
  106. 50156.2.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    The board must develop 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.2. (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 to comply with this section shall not represent the voice, picture, or name of members of the board or the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 70. Effective January 1, 2000.)
  107. 50156.3.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    The board must hold an annual hearing before the full board.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.3. The board shall conduct an annual hearing before the full board where industry representatives and individual fee payers are allowed to present their proposals on changes to the Underground Storage Tank Maintenance Fee Law which may further improve voluntary compliance and the relationship between fee payers and government. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  108. 50156.4.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.4. 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 fee payers. As appropriate, statements shall be provided to fee payers 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 taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  109. 50156.5.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

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    The board must certify in its annual report that revenue collected or assessed is not being used in prohibited ways.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.5. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  110. 50156.6.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    The board must create and run a program to evaluate employees’ or officers’ performance in relation to contact with fee payers.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.6. 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 fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  111. 50156.7.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    The board must work with specified groups to develop a plan to speed up resolution of redetermination petitions and refund claims.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.7. The board shall, in cooperation with the State Water Resources Control Board, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  112. 50156.8.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    Verify source ↗

    The fee payer has rights about staff review conferences, including notice for any recording and the ability to have certain representatives present.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.8. 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 fee payer. (b) The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording. (c) The fee payer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 438, Sec. 16. Effective January 1, 1993.)
  113. 50156.9.

    ## 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 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. )

    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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 6. Administration [50152 - 50156.18] ( Chapter 6 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [50156 - 50156.18] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 16. ) ## 50156.9. (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 refunds. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 87. Effective January 1, 2001.)
  114. 50157.

    ## 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 7. Disposition of Proceeds [50157 - 50158] ( Chapter 7 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Fees, interest, and penalties paid under this section must go to the board, and the board must forward the payments to the Treasurer for deposit in the Underground Storage Tank Cleanup Fund.

    ## 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 7. Disposition of Proceeds [50157 - 50158] ( Chapter 7 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50157. All fees, interest, and penalties imposed, and all amounts of fees required to be paid to the state pursuant to Section 50108 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 Underground Storage Tank Cleanup Fund in the State Treasury. (Amended by Stats. 1998, Ch. 350, Sec. 5. Effective January 1, 1999.)
  115. 50158.

    ## 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 7. Disposition of Proceeds [50157 - 50158] ( Chapter 7 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Money in the fund may be drawn out, on the Controller’s order, to pay 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162] ( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## CHAPTER 7. Disposition of Proceeds [50157 - 50158] ( Chapter 7 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50158. The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part. (Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
  116. 50159.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board must give certain underground storage tank information to the State Water Resources Control Board, and both boards may use it to develop data; the State Water Resources Control Board may also make the data public, and the board may share some confidential information with the fee payer if needed to assess, administer, or verify the fee.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50159. (a) The board shall provide any information obtained under this part to the State Water Resources Control Board, including any information regarding underground storage tanks containing petroleum. (b) The State Water Resources Control Board and the board may utilize any information obtained pursuant to this part to develop data on underground storage tanks containing petroleum within the state. Notwithstanding Section 50161, the State Water Resources Control Board may make this underground storage tank data available to the public. (c) The board may disclose otherwise confidential information obtained from the lessee or operator of an underground storage tank, or from the person who sold or provided petroleum to the lessee or operator of the underground storage tank, only to the fee payer and only to the extent that this information is necessary for assessment, administration, and verification of the underground storage tank fee. (Amended by Stats. 1999, Ch. 941, Sec. 40. Effective January 1, 2000.)
  117. 50160.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    Certain directly interested successors, receivers, trustees, executors, administrators, assignees, or guarantors of a fee payer may be given information about unpaid fees and related interest or penalties.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50160. A fee payer’s successors, receivers, trustees, executors, administrators, assignees, or 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. (Amended by Stats. 1990, Ch. 1366, Sec. 72. Effective September 27, 1990.)
  118. 50161.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    This section says the chapter does not change public access to information about petroleum in underground storage tanks, except as stated in Section 50159(b), 50159(c), and Section 50162.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50161. Except as provided in subdivisions (b) and (c) of Section 50159 and Section 50162, this chapter does not limit or increase public access to information on any aspect of petroleum contained in underground storage tanks made available pursuant to any other state or local law, regulation, or ordinance. (Amended by Stats. 1997, Ch. 620, Sec. 18. Effective January 1, 1998.)
  119. 50162.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. )

    Verify source ↗

    The board may share motor fuel tax information with certain enforcement officials and state or federal agencies in specified enforcement situations.

    ## 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 8. Disclosure of Information [50159 - 50162] ( Chapter 8 added by Stats. 1989, Ch. 1442, Sec. 6. ) ## 50162. (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished. (b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws. (Added by Stats. 1997, Ch. 620, Sec. 19. Effective January 1, 1998.)
  120. 502.

    ## 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. )

    Verify source ↗

    If someone willfully hides, fails to disclose, removes, transfers, or misrepresents tangible personal property to evade tax and that causes a lower assessment, the assessor must assess the property at the lawful amount and apply the Section 504 penalty.

    ## 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. ) ## 502. If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than that which would otherwise be required by law, the assessor on discovery shall assess the property in the lawful amount and impose the penalty provided for in Section 504. (Added by Stats. 1967, Ch. 1418.)
  121. 5026.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If the State Lands Commission applies with the required certificate, the board of supervisors must order the auditor to cancel the taxes assessed on the land.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 5026. On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes levied on the land. On the making of the order all the assessments and the taxes levied on the assessments are null. (Enacted by Stats. 1939, Ch. 154.)
  122. 5027.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Cancelling an assessment does not affect the validity of a deed to the State if the land was deeded to the State for 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 5027. If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State. (Enacted by Stats. 1939, Ch. 154.)
  123. 5028.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This article applies to public lands sold by the State at public auction if, when sold, they were subject to a tax lien.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 5028. This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes. (Enacted by Stats. 1939, Ch. 154.)
  124. 5029.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This article does not apply to certain State-owned tax-sale lands and to swamp and overflowed lands.

    ## 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 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026 - 5029] ( Article 2 enacted by Stats. 1939, Ch. 154. ) ## 5029. This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller. (b) Swamp and overflowed lands. (Enacted by Stats. 1939, Ch. 154.)
  125. 503.

    ## 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. )

    Verify source ↗

    If fraud or collusion causes taxable tangible property to escape assessment or be underassessed, the assessor must assess it at its lawful amount and add a 75% penalty on the additional assessed value.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Arbitrary and Penal Assessments [501 - 506] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 503. If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s agent and the assessor or any of the assessor’s deputies causes, any taxable tangible property to escape assessment in whole or in part, or to be underassessed, the assessor shall assess the property in the lawful amount and add a penalty of 75 percent of the additional assessed value so assessed. (Amended by Stats. 1996, Ch. 1087, Sec. 21. Effective January 1, 1997.)
  126. 504.

    ## 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. )

    Verify source ↗

    A 25% penalty must be added to assessments made under Section 502, except certain current-roll assessments completed and published earlier.

    ## 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. ) ## 504. There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it is originally completed and published, a penalty of 25 percent of the additional assessed value so assessed. (Amended by Stats. 1996, Ch. 1087, Sec. 22. Effective January 1, 1997.)
  127. 505.

    ## 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. )

    Verify source ↗

    The assessor must enter the assessment and penalty on the local roll in the form and manner prescribed by the board.

    ## 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. ) ## 505. The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  128. 506.

    ## 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. )

    Verify source ↗

    For assessments under this article, the tax rate is the rate that would have applied if the property had been on the roll when it should have been lawfully assessed, and interest is added at 0.75% per month.

    ## 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. ) ## 506. The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. To the tax there shall be added interest at the rate of three-fourths of 1 percent per month from the date or dates the taxes would have become delinquent if they had been timely assessed to the date the additional assessment is added to the assessment roll. (Amended by Stats. 1980, Ch. 411, Sec. 14. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
  129. 5061.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “public land” for 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 5061. As used in this article, “public land” means: (a) The possession of, claim to, or right to the possession of land belonging to the United States. (b) Land on which final payment had not been made to the United States at the time of assessment. (c) Land sold by this State on which the full purchase price has not been paid. (Enacted by Stats. 1939, Ch. 154.)
  130. 5062.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If public land was assessed and the taxes are unpaid, the board of supervisors must order the auditor to cancel the assessment when the owner applies and files the required certificate.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 5062. If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment if: (a) Verified application is made by the owner of the land, and (b) The applicant files with the board of supervisors a certificate of the Register of the United States Lands Office, or of the State Lands Commission, showing that the assessee or his successor in interest never received a patent or otherwise acquired title to the land. (Enacted by Stats. 1939, Ch. 154.)
  131. 5063.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This article does not apply if, after the assessment, the assessee of the public land obtained a patent or absolute title, retains any interest in the land, or has been in possession of the land.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 5063. This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a patent or the absolute title to the land. (b) Retains any interest in the land. (c) Has been in possession of the land. (Enacted by Stats. 1939, Ch. 154.)
  132. 5064.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A cancellation of assessment under this article does not erase tax liability for the period the property was possessed, and it does not create extra rights for the assessee.

    ## 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 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061 - 5064] ( Article 3 enacted by Stats. 1939, Ch. 154. ) ## 5064. A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he had the possession of the property, no matter in whose name the property was assessed, nor does it give the assessee any rights he would not have had if the assessment had not been canceled. (Enacted by Stats. 1939, Ch. 154.)
  133. 5071.

    ## 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 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071 - 5073] ( Article 4 added by Stats. 1955, Ch. 69. )

    Verify source ↗

    If the State Lands Commission petitions, the board of supervisors must cancel certain tax liens at its first meeting after receiving the petition.

    ## 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 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071 - 5073] ( Article 4 added by Stats. 1955, Ch. 69. ) ## 5071. On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-sixth section, or legal subdivision thereof, which, subsequent to March 24, 1909, is used as the base for lieu selections. (Added by Stats. 1955, Ch. 69.)
  134. 5072.

    ## 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 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071 - 5073] ( Article 4 added by Stats. 1955, Ch. 69. )

    Verify source ↗

    A State Lands Commission certificate can authorize the board of supervisors to cancel tax liens on the lands covered by the certificate.

    ## 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 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071 - 5073] ( Article 4 added by Stats. 1955, Ch. 69. ) ## 5072. A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority for the action of the board of supervisors in ordering the cancellation of liens for taxes on such lands. (Added by Stats. 1955, Ch. 69.)
  135. 5073.

    ## 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 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071 - 5073] ( Article 4 added by Stats. 1955, Ch. 69. )

    Verify source ↗

    The board of supervisors must report lien cancellations to the State Lands Commission and the county auditor.

    ## 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 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071 - 5073] ( Article 4 added by Stats. 1955, Ch. 69. ) ## 5073. The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor. (Amended by Stats. 1955, Ch. 476.)
  136. 5081.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    This section defines “exempt property” for 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5081. As used in this article, “exempt property” means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States. (b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state. (Added by Stats. 1979, Ch. 31.)
  137. 5082.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    This section defines “date of apportionment” as the earliest of three listed times.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5082. For purposes of this article, the “date of apportionment” is the earliest of the following times: (a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded. (b) The date of actual possession by the acquiring entity. (c) The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking. (Added by Stats. 1979, Ch. 31.)
  138. 5082.1.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    A public entity must give specified tax and acquisition documents and information to the local assessor and auditor, and ask the auditor to cancel the remaining year’s taxes after apportionment.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5082.1. Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity. (b) Indicate on the instrument referred to in subdivision (a) the date of apportionment. (c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment. (d) Provide a map of the acquired property. (Added by Stats. 1985, Ch. 650, Sec. 2.)
  139. 5083.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    If exempt property is bought by negotiated purchase or taken by eminent domain, the property-tax lien ends and moves to the purchase price or award proceeds.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5083. If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law upon the acquisition of the property, and the lien immediately transfers and attaches to the proceeds constituting the purchase price or award. (Added by Stats. 1979, Ch. 31.)
  140. 5084.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    Unpaid prior-year taxes, penalties, or costs that are liens when exempt property is acquired cannot be cancelled.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5084. (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a lien at the time of acquisition of exempt property. (b) Such unpaid taxes, penalties, and costs shall be paid through escrow at the close of escrow or from the award in eminent domain, or if unpaid for any reason, shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from either the person from whom the property was acquired or the public entity that acquired the property. (Added by Stats. 1979, Ch. 31.)
  141. 5085.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    Taxes for the fiscal year must be canceled when exempt property is acquired after the lien date but before that fiscal year begins, if the acquisition is by negotiated purchase, gift, devise, or eminent domain.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5085. If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property, the amount of the taxes for that fiscal year shall be canceled and are not collectible from either the person from whom the property was acquired or the public entity that acquired the property. (Added by Stats. 1979, Ch. 31.)
  142. 5086.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    If exempt property is bought, gifted, devised, or taken by eminent domain after the fiscal year starts, the taxes, penalties, and costs are split by date: the pre-apportionment portion is paid, and the later portion is canceled.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5086. If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a lien on the property: (a) The portion of the current taxes and any penalties and costs that are allocable to the part of the fiscal year that ends on the day before the date of apportionment shall be paid through escrow at the close of escrow or from the award in eminent domain. (b) The portion of the current taxes and any penalties and costs that are allocable to the part of the fiscal year that begins on the date of apportionment shall be canceled and are not collectible either from the person from whom the property was acquired or from the public entity that acquired the property. (c) If the amount of taxes or special assessment liens is unknown, the portion of the current taxes attributable to the period of the fiscal year that ends on the day before the date of apportionment shall be ascertained by the auditor on a pro rata basis of the previous year’s taxes, and shall be paid to the tax collector. The auditor shall adjust the assessment roll and the tax charge accordingly. (Amended by Stats. 1988, Ch. 830, Sec. 27. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
  143. 5086.1.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    The auditor must cancel taxes on the date of apportionment stated in the notice required by Section 5082.1.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5086.1. The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1. (Added by Stats. 1985, Ch. 650, Sec. 3.)
  144. 5086.2.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    If tax cancellation results in a refund, the auditor must either process the refund or give the payer written refund instructions, and the payer has 60 days from the notice to file the refund claim.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5086.2. If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the payer of the tax 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. (Added by Stats. 2024, Ch. 922, Sec. 1. (AB 3134) Effective January 1, 2025.)
  145. 5087.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    A county board of supervisors may direct that certain unpaid taxes, penalties, costs, and related current amounts are not paid through escrow or from an eminent domain award, but are moved to the unsecured roll and collected from the person who acquired 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5087. The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired. (Added by Stats. 1979, Ch. 31.)
  146. 5088.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    For property subject to a power of sale under Section 3691, unpaid taxes, penalties, and costs must not be transferred 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5088. Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691. (Amended by Stats. 1985, Ch. 316, Sec. 91.)
  147. 5089.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

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    A county board of supervisors may direct that small unpaid property-tax-related amounts under $20 for a fiscal year be canceled instead of moved 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 4. Cancellations [4985 - 5091] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5089. The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and costs shall be canceled rather than transferred to the unsecured roll. (Amended by Stats. 1991, Ch. 532, Sec. 46.)
  148. 5090.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    Uncancelled taxes, penalties, and costs that are unpaid at default must be moved to the unsecured roll and collected there; the auditor must record the transfer date, and later collection is limited if the property was acquired by a public entity.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5090. (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of default of property on the secured roll, they shall be transferred to the unsecured roll pursuant to Section 2921.5, and collected as provided therein. (b) The statute of limitations on any suit brought to collect taxes, penalties, and costs transferred to the unsecured roll commences to run on the date of transfer, which date shall be entered on the unsecured roll by the auditor opposite the name of the assessee at the time the transfer is made. (c) The amount of taxes, penalties, and costs collectible on the unsecured roll from a public entity pursuant to this article shall not exceed the amount paid for the property or awarded in the proceeding. (d) The person from whom the property was acquired is liable to the public entity that acquired the property for any taxes, penalties, and costs collected on the unsecured roll from the public entity. (Amended by Stats. 1985, Ch. 316, Sec. 92.)
  149. 5091.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. )

    Verify source ↗

    A public entity planning to acquire property for a public use that will make it tax-exempt must notify the county assessor, the county tax collector, and certain other public entities, and the notice must include the project’s approximate extent and estimated completion time.

    ## 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 5. Cancellation of Taxes on Exempt Property [5081 - 5091] ( Article 5 added by Stats. 1979, Ch. 31. ) ## 5091. (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county assessor, the county tax collector, and to any public entities whose taxes are not collected by the county tax collector but who at the time exercise the right of assessment and taxation. (b) The notice shall be given within a reasonable time following the initial budgeting of funds for the proposed acquisition, and shall state all of the following: (1) The approximate extent of the proposed project. (2) The estimated time of completion of all acquisitions necessary for the proposed project. (c) This section creates no rights or liabilities and does not affect the validity of any property acquisitions by negotiated purchase or eminent domain. (Amended by Stats. 2016, Ch. 300, Sec. 2. (AB 2450) Effective January 1, 2017.)
  150. 5096.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Taxes paid before or after delinquency must be refunded if they were paid too many times, collected or assessed illegally, or fall within certain listed assessment errors or overassessments.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5096. Any taxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. (c) Illegally assessed or levied. (d) Paid on an assessment in excess of the ratio of assessed value to the full value of the property as provided in Section 401 by reason of the assessor’s clerical error or excessive or improper assessments attributable to erroneous property information supplied by the assessee. (e) Paid on an assessment of improvements when the improvements did not exist on the lien date. (f) Paid on an assessment in excess of the value of the property as determined pursuant to Section 1614 by the county assessment appeals board. (g) Paid on an assessment in excess of the value of the property as determined by the assessor pursuant to Section 469. (Amended by Stats. 2011, Ch. 352, Sec. 10. (SB 948) Effective January 1, 2012.)
  151. 5096.1.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Taxes collected on behalf of a local agency may be treated as erroneously collected for refund purposes if annexed property was not detached because of error or inadvertence and the required resolution finding is 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5096.1. Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency but was not detached from the first local agency due to error or inadvertence shall be deemed to have been erroneously collected for purposes of Section 5096 if the governing board of the first local agency makes a finding by resolution that detachment proceedings were not commenced due to excusable neglect. If the first local agency is a fire protection district the governing body of the annexing agency may make the finding by resolution that detachment proceedings were not commenced following annexation due to excusable neglect. For purposes of determining the amount of the refund the property shall be deemed to have been detached from the first local agency on the date annexation proceedings were completed. This section shall not apply to taxes which would be collectible under authority of Government Code Section 56492 even though the annexed property had been detached from the special district. (Amended by Stats. 1976, Ch. 164.)
  152. 5096.3.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Counties must provide specified tax credits to named airlines, subject to settlement or waiver conditions, and airline representatives must give counties the allocation details.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5096.3. (a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the filing of other claims relating to (1) the assessment, equalization, and assessability of certain possessory interests in publicly owned airports and (2) aircraft valuation and equalization by Alaska Airlines, Inc., American Airlines, Inc., Continental Airlines, Inc., Delta Air Lines, Inc., Federal Express Corporation, Northwest Airlines, Inc., Trans World Airlines, Inc., United Airlines, Inc., United Parcel Service, U.S. Airways, Inc., Wings West Airlines, Southwest Airlines, America West Airlines, in their own right or as successors in interest, counties shall provide future tax credits in the following amounts: Alameda ........................ $ 4,455,110 Contra Costa ........................ 1,000 El Dorado ........................ 1,000 Fresno ........................ 264,630 Humboldt ........................ 500 Kern ........................ 33,540 Los Angeles ........................ 18,335,720 Monterey ........................ 148,560 Orange ........................ 2,916,995 Riverside ........................ 435,780 Sacramento ........................ 1,070,185 San Bernardino ........................ 1,991,405 San Diego ........................ 4,262,610 San Joaquin ........................ 1,000 San Mateo ........................ 13,544,005 Santa Barbara ........................ 167,880 Santa Clara ........................ 2,369,080 Solano ........................ 1,000 (b) The credits identified in subdivision (a) will be allowed in equal amounts for the 1998–99 fiscal year to the 2002–03 fiscal year, inclusive, and may be credited by the counties against one or more tax bills of the airline entitled to the credit. The credits identified in subdivision (a) shall be allocated among the airlines in accordance with a schedule to be established and agreed upon by the airlines identified in subdivision (a). The airlines shall, through a designated representative, provide to each county listed in subdivision (a), before the effective date of this measure, the detail of the allocation of the credits among the various airlines. In no instance shall a county be required to provide a credit to any airline in any year that exceeds the total tax due from that airline to that county for that year. The airlines’ designated representative may submit revised instructions not later than June 30 preceding the beginning of the fiscal year in which the credits are to be adjusted, but in no event may the credit for any county in any year be increased beyond the levels set out in subdivisions (a) and (b) for any fiscal year. (c) In addition to the credits provided in subdivision (a), each county shall allow a credit against any escape assessment upon certificated aircraft levied on or after April 1, 1998, under subdivision (b) of Section 401.15 for tax years up to and including the 1997–98 fiscal year to the extent the escape assessment is based upon the cost established in sale/leaseback or assignment of purchase rights transaction. The amount of the credit shall be equal to the tax on one-half of the value increase, plus interest and penalties attributable to use of the sale/leaseback or assignment of purchase rights transaction amount to determine value pursuant to subdivision (b) of Section 401.15. (d) Upon enrollment of any escape assessment contemplated in subdivision (a) of Section 401.15, the county assessor shall provide the county auditor with the information necessary to calculate the credit required in subdivision (c) of this section. (e) No county shall be required to provide the credits specified in subdivisions (a) and (b) unless all airlines named in subdivision (a) who also have assessments in that county have entered into a settlement agreement or executed a waiver with that county. No county shall be required to provide the credits specified in subdivision (c) unless the airline otherwise entitled to that credit has entered into a settlement agreement or executed a waiver with that county. The settlement agreement or waiver shall include a waiver of all statutory and constitutional rights with respect to pending and future challenges to valuation and equalization of certificated aircraft through the 2003–04 fiscal year, provided that the assessments are established in conformance with Section 401.15, and all statutory and constitutional rights to challenge valuation, equalization and assessability of possessory interests in publicly owned airports (other than interests stated in a written agreement for terminal, cargo, hangar, automobile parking lots, storage and maintenance facilities, and other buildings and the land thereunder leased in whole or in part by an airline), provided that the valuations made for the 1998–99 fiscal year and thereafter are established in conformance with Section 107.9. At the discretion of a county, the airlines may be required to file waivers in that county in lieu of entering into a settlement agreement. Upon the execution of a settlement agreement or waiver by the airlines named in subdivision (a) that also have assessments in a county, that county listed in subdivision (a) shall be required to provide the credits set out in this section. Nothing in this section precludes claims concerning allocation of aircraft values. (f) With respect to America West Airlines only, the waiver or settlement agreement required by subdivision (e) may exclude the claims that America West Airlines has already raised in the adversary proceedings in the bankruptcy proceeding entitled “In Re America West Airlines, Inc., Case No. 91-07505 PHX-RGM” against the Counties of Orange, San Bernardino, Sacramento, San Mateo, Alameda, and San Diego, provided that the settlement agreements or waivers under subdivision (e) provide that the resolution of any of America West’s adversary claims will have no legal effect for any tax year not at issue in those adversary proceedings. This section and Sections 107.9 and 401.15 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of this section between a county and an airline concerning the subject matter of this section and Sections 107.9 and 401.15 with respect to those tax years expressly settled by any agreement as so described. However, no settlement agreement as so described may be used to challenge the assessment and valuation provided by these sections for any tax year after the 1997–98 fiscal year or any tax year not expressly settled by that agreement. (Added by Stats. 1998, Ch. 86, Sec. 3. Effective June 30, 1998.)
  153. 5096.5.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Taxes paid may be refunded if they were later covered by a retroactive constitutional amendment exemption, and the refund claim can be filed within four years of the later effective date.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5096.5. Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later. (Amended by Stats. 1991, Ch. 532, Sec. 48.)
  154. 5096.7.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    If certain property taxes were paid after a public entity’s negotiated purchase, the refundable portion must be returned to the taxpayer unless that amount was already reimbursed by the public entity.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5096.7. If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal year for which the taxes are a lien on the property, the portion of such taxes which are allocable to that part of the fiscal year which begins on the date of apportionment determined pursuant to Section 5082 and made uncollectible if unpaid by virtue of Section 5086, shall be deemed erroneously collected and shall be refunded to the person who has paid the tax, where the person was not otherwise reimbursed for that portion of the taxes by the public entity which acquired the property. Refunds under this section shall be applicable to taxes paid on either the secured or unsecured rolls. (Amended by Stats. 1979, Ch. 31.)
  155. 5096.8.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A person claiming a refund because base year value was reduced must certify whether the property was sold or transferred, and the sale or transfer date if it was.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5096.8. (a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction being levied and charged to a subsequent owner of that property, that portion of any refund, due and owing to a former owner of that property, in the amount of the taxes on the reduction in base value after the former owner sold or transferred ownership of the property, shall be applied to satisfy that supplemental assessment. (b) Any person claiming a refund due to a reduction in base year value shall certify under penalty of perjury whether he or she has sold or transferred ownership of the property to any other person, and if so, the date of sale or transfer. (c) This section shall not apply in any county unless the board of supervisors adopts a resolution by majority vote to make the provisions of this section applicable in the county. (Added by Stats. 1990, Ch. 974, Sec. 4.)
  156. 5097.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Refunds under this section generally require a verified claim filed within specified time limits.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5097. (a) An order for a refund under this article shall not be made, except on a claim: (1) Verified by the person who paid the tax, their guardian, executor, trustee, or administrator. (2) Except as provided in paragraph (3) or (4), filed within four years after making the payment sought to be refunded, within one year after the mailing of notice as prescribed in Section 2635, within the period agreed to as provided in Section 532.1, or within 60 days of the date of the notice prescribed by subdivision (a) of Section 4836, whichever is later. (3) (A) Filed within one year, if an application for a reduction in an assessment or an application for equalization of an assessment has been filed pursuant to Section 1603 and the applicant does not state in the application that the application is intended to constitute a claim for a refund, of either of the following events, whichever occurs first: (i) After the county assessment appeals board makes a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment of the property, and mails a written notice of its determination to the applicant and the notice does not advise the applicant to file a claim for refund. (ii) After the expiration of the time period specified in subdivision (c) of Section 1604 if the county assessment appeals board fails to hear evidence and fails to make a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment of the property. (B) Filed within six months, if an application for a reduction in an assessment or an application for equalization of an assessment has been filed pursuant to Section 1603 and the applicant does not state in the application that the application is intended to constitute a claim for a refund, after the county assessment appeals board makes a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment, and mails a written notice of its determination to the applicant and the notice advises the applicant to file a claim for refund within six months of the date of the county assessment appeals board’s final determination. (4) Filed within eight years after making the payment sought to be refunded, or within 60 days of the notice prescribed by subdivision (a) of Section 4836, whichever is later, if the claim for refund is filed on or after January 1, 2015, and relates to the disabled veterans’ exemption described in Section 205.5. (b) An application for a reduction in an assessment filed pursuant to Section 1603 shall also constitute a sufficient claim for refund under this section if the applicant states in the application that the application is intended to constitute a claim for refund. If the applicant does not so state, the applicant may thereafter and within the period provided in paragraph (3) of subdivision (a) file a separate claim for refund of taxes extended on the assessment which the applicant applied to have reduced pursuant to Section 1603 or 1604. (c) If an application for equalization of an escape assessment is filed pursuant to Section 1603, a claim may be filed on any taxes resulting from the escape assessment or the original assessment to which the escape relates within the period provided in paragraph (3) of subdivision (a). (d) Notwithstanding subdivision (a), an order for a refund under this article may be made without a claim pursuant to Section 5105, 5108, or 5109. (e) The amendments made to this section by Chapter 656 of the Statutes of 2014 apply to claims for refund filed on or after January 1, 2015. (Amended by Stats. 2024, Ch. 922, Sec. 2. (AB 3134) Effective January 1, 2025.)
  157. 5097.02.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A refund claim must be submitted in writing and say whether the whole assessment is claimed to be void or, if only part, which part, plus the grounds for the claim.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5097.02. The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or, if only a part, what portion. (b) The grounds on which the claim is founded. (Added by Stats. 1976, Ch. 499.)
  158. 5097.03.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If a tax refund claim is filed, the tax on the part of the assessment that is not disputed must not be impounded.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5097.03. When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded. (Added by Stats. 1976, Ch. 499.)
  159. 5097.2.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    County tax collector or county auditor may refund certain property taxes within four years of 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5097.2. Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if: (a) Paid more than once. (b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20). (c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid. (d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20). (e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer. (Amended by Stats. 2019, Ch. 258, Sec. 6. (SB 789) Effective January 1, 2020.)
  160. 5097.3.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    County tax collectors or county auditors may refund certain property taxes within eight years of payment when roll corrections tied to the disabled veterans’ exemption cause the amount paid to exceed the amount due.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5097.3. Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight years after the date of payment, if the amount paid exceeds the amount due on the property as the result of corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5. (Added by Stats. 2016, Ch. 871, Sec. 4. (SB 1458) Effective September 30, 2016.)
  161. 5099.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A refund ordered by the board of supervisors may include county taxes and certain taxes collected by county officers.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5099. The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district. (Amended by Stats. 1957, Ch. 155.)
  162. 51.

    ## 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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    This section sets how real property taxable value is calculated, using the lower of base-year value or full cash value, with special rules for damaged or destroyed property.

    ## 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. ) ## 51. (a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for each lien date after the lien date in which the base year value is determined pursuant to Section 110.1, the taxable value of real property shall, except as otherwise provided in subdivision (b) or (c), be the lesser of: (1) Its base year value, compounded annually since the base year by an inflation factor, which shall be determined as follows: (A) For any assessment year commencing prior to January 1, 1985, the inflation factor shall be the percentage change in the cost of living, as defined in Section 2212. (B) For any assessment year commencing after January 1, 1985, and prior to January 1, 1998, the inflation factor shall be the percentage change, rounded to the nearest one-thousandth of 1 percent, from December of the prior fiscal year to December of the current fiscal year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations. (C) For any assessment year commencing on or after January 1, 1998, the inflation factor shall be the percentage change, rounded to the nearest one-thousandth of 1 percent, from October of the prior fiscal year to October of the current fiscal year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations. (D) In no event shall the percentage increase for any assessment year determined pursuant to subparagraph (A), (B), or (C) exceed 2 percent of the prior year’s value. (2) Its full cash value, as defined in Section 110, as of the lien date, taking into account reductions in value due to damage, destruction, depreciation, obsolescence, removal of property, or other factors causing a decline in value. (b) If the real property was damaged or destroyed by disaster, misfortune, or calamity and the board of supervisors of the county in which the real property is located has not adopted an ordinance pursuant to Section 170, or any portion of the real property has been removed by voluntary action by the taxpayer, the taxable value of the property shall be the sum of the following: (1) The lesser of its base year value of land determined under paragraph (1) of subdivision (a) or full cash value of land determined pursuant to paragraph (2) of subdivision (a). (2) The lesser of its base year value of improvements determined pursuant to paragraph (1) of subdivision (a) or the full cash value of improvements determined pursuant to paragraph (2) of subdivision (a). In applying this subdivision, the base year value of the subject real property does not include that portion of the previous base year value of that property that was attributable to any portion of the property that has been destroyed or removed. The sum determined under this subdivision shall then become the base year value of the real property until that property is restored, repaired, or reconstructed or other provisions of law require establishment of a new base year value. (c) If the real property was damaged or destroyed by disaster, misfortune or calamity and the board of supervisors in the county in which the real property is located has adopted an ordinance pursuant to Section 170, the taxable value of the real property shall be its assessed value as computed pursuant to Section 170. (d) For purposes of this section, “real property” means that appraisal unit that persons in the marketplace commonly buy and sell as a unit, or that is normally valued separately. (e) Nothing in this section shall be construed to require the assessor to make an annual reappraisal of all assessable property. However, for each lien date after the first lien date for which the taxable value of property is reduced pursuant to paragraph (2) of subdivision (a), the value of that property shall be annually reappraised at its full cash value as defined in Section 110 until that value exceeds the value determined pursuant to paragraph (1) of subdivision (a). In no event shall the assessor condition the implementation of the preceding sentence in any year upon the filing of an assessment appeal. (Amended by Stats. 2000, Ch. 647, Sec. 1. Effective January 1, 2001.)
  163. 51.5.

    ## 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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    This section allows certain base-year value errors or omissions to be corrected, sets a four-year limit for some assessor-judgment errors, and requires refunds or escape assessments when a correction lowers or raises value.

    ## 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. ) ## 51.5. (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision (a) of Section 110.1, including the failure to establish that base year value, which does not involve the exercise of an assessor’s judgment as to value, shall be corrected in any assessment year in which the error or omission is discovered. (b) An error or an omission described in subdivision (a) which involves the exercise of an assessor’s judgment as to value may be corrected only if it is placed on the current roll or roll being prepared, or is otherwise corrected, within four years after July 1 of the assessment year for which the base year value was first established. (c) An error or an omission involving the exercise of an assessor’s judgment as to value shall not include errors or omissions resulting from the taxpayer’s fraud, concealment, misrepresentation, or failure to comply with any provision of law for furnishing information required by Sections 441, 470, 480, 480.1, and 480.2, or from clerical errors. (d) If a correction authorized by subdivision (a) or (b) reduces the base year value, appropriate cancellations or refunds of tax shall be granted in accordance with this division. If the correction increases the base year value, appropriate escape assessments shall be imposed in accordance with this division. (e) The existence of a clerical error shall be proved by a preponderance of the evidence, except that if the correction is made more than four years after July 1 of the assessment year for which the base year value was first established the clerical error shall be proved by clear and convincing evidence, including the papers in the assessor’s office. Nothing in this subdivision shall be construed to change the standard of proof applicable to a determination of the value of property. (f) For purposes of this section: (1) “Assessment year” means an assessment year as defined in Section 118. (2) “Clerical errors” means only those defects of a mechanical, mathematical, or clerical nature, not involving judgment as to value, where it can be shown from papers in the assessor’s office or other evidence that the defect resulted in a base year value that was not intended by the assessor at the time it was determined. (Amended by Stats. 1990, Ch. 126, Sec. 2. Effective June 11, 1990.)
  164. 5100.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The auditor must certify the refunded amount to the Controller in the Controller’s form, and the Controller must credit the county treasurer for the State’s share if the refund is legal.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5100. The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the report which he is required to make to the Controller showing the amount due the State as of the last day of the month preceding the settlement which the county treasurer is required to have with the Controller, the auditor shall certify this amount refunded to the Controller, in the form prescribed by the Controller. On the next settlement of the county treasurer with the State, the Controller, if satisfied of the legality of the refund, shall give the county treasurer credit for the State’s portion of the refund. (Enacted by Stats. 1939, Ch. 154.)
  165. 5101.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section says how refund orders must be paid: county-tax refunds are paid by county auditor warrant, revenue-district refunds have special funding rules, and counties may not use county funds to refund revenue-district amounts.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5101. Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund by the county auditor. Refunds ordered in respect of revenue districts, except chartered cities, may be paid by a warrant drawn by the county auditor, upon such available funds, if any, as the revenue district may have on deposit in the county treasury, or in the event such funds are insufficient, then out of funds subsequently accruing to such revenue district and on deposit in the county treasury. Refunds ordered in respect of chartered cities shall be paid in the manner provided for their payment in the charter or ordinances of the city. Neither any county nor its officers shall refund amounts on behalf of a revenue district from county funds. (Repealed and added by Stats. 1941, Ch. 664.)
  166. 5102.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If a refundable payment has no claim filed within the allowed time, it may be transferred to the county general fund on 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5102. If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors. (Enacted by Stats. 1939, Ch. 154.)
  167. 5103.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A taxpayer and the county or city and county may make a written settlement agreement that replaces refund payments with credits against future tax liabilities.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5103. Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits against a taxpayer’s future tax liabilities for the payment by the county or city and county to that taxpayer of refunds of tax and any interest accrued thereon. Interest may continue to accrue upon a substituted credit until that credit has been fully offset against future tax liabilities. The authority of a county or city and county to provide for tax credits in accordance with this section shall be vested in that branch of the county or city and county government that is authorized to settle legal disputes on behalf of the county or city and county. (Added by Stats. 1998, Ch. 87, Sec. 1. Effective January 1, 1999.)
  168. 5104.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A qualifying property tax refund may be paid to the latest recorded owner instead of the person or entity that originally paid the tax or assessment.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5104. Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result of corrections to the roll or cancellations after taxes or assessments were paid, may be paid to the latest recorded owner of that property as shown on the tax roll, rather than to the individual or entity who paid the amount of tax or assessment to be refunded, if both of the following conditions are met: (a) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied. (b) The amount of the refund is less than ten thousand dollars ($10,000). (Amended by Stats. 2024, Ch. 922, Sec. 3. (AB 3134) Effective January 1, 2025.)
  169. 5105.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A refund under this section may be paid to the assessee or the latest recorded owner without a refund claim if no transfer occurred during or since the relevant fiscal year and the refund is under $10,000.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5105. (a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of the following conditions are met: (1) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied. (2) The amount of the refund is less than ten thousand dollars ($10,000). (b) This section shall become operative in a county only if the board of supervisors of the county adopts a resolution or ordinance approving the operation of this section. (Amended by Stats. 2024, Ch. 922, Sec. 4. (AB 3134) Effective January 1, 2025.)
  170. 5106.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If delinquent taxes are refunded or recovered, any refundable or recoverable penalties, interest, or costs are calculated only on the refunded or recovered 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5106. Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered. (Added by Stats. 1941, Ch. 664.)
  171. 5107.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    In this article, “tax” or “taxes” includes penalties, interest, and 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5107. As used in this article, “tax” or “taxes” includes penalties, interest, and costs. (Added by Stats. 1941, Ch. 664.)
  172. 5108.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A refund order under this article may be paid to a disabled veteran or a veteran’s surviving spouse without a refund claim, if the refund is based on a disabled veterans’ exemption in Section 205.5.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5108. Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s surviving spouse, without a claim for refund filed, if the refund is due to a disabled veterans’ exemption described in Section 205.5. (Added by Stats. 2024, Ch. 922, Sec. 5. (AB 3134) Effective January 1, 2025.)
  173. 5109.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A refund order may be paid to the property’s assessee without a filed refund claim if the refund comes from certain exemptions, depends on the assessee or qualifying occupant meeting those exemption requirements, and the refund is under $10,000.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Refunds Generally [5096 - 5109] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 5109. Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property, without a claim for refund filed, if the following conditions are met: (a) The refund results from an exemption described in Sections 201 to 242, inclusive, with the exception of Section 205.5. (b) The refund would not exist but for the assessee or qualifying occupant of the property meeting the requirements for an exemption described in subdivision (a). (c) The amount of the refund is less than ten thousand dollars ($10,000). (Added by Stats. 2024, Ch. 922, Sec. 6. (AB 3134) Effective January 1, 2025.)
  174. 5140.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    Certain taxpayers and their representatives may sue only in superior court to recover a tax refund that a county or city refused to pay.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5140. The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action only in the superior court, but not in the small claims division of the superior court, against a county or a city to recover a tax which the board of supervisors of the county or the city council of the city has refused to refund on a claim filed pursuant to Article 1 (commencing with Section 5096) of this chapter. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff. (Amended by Stats. 2007, Ch. 340, Sec. 10. Effective January 1, 2008.)
  175. 5141.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    A refund action generally must be started within six months after a refund claim is rejected, with a narrow exception for actions under Section 5148.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5141. (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the board of supervisors or city council rejects a claim for refund in whole or in part. (b) Except as provided in subdivision (c), if the board of supervisors or city council fails to mail notice of its action on a claim for refund within six months after the claim is filed, the claimant may, prior to mailing of notice by the board of supervisors or city council of its action on the claim, consider the claim rejected and bring an action under this article. (c) If an applicant for the reduction of an assessment states in the application that the application is intended to constitute a claim for refund pursuant to Section 5097, the claim for refund shall be deemed denied on the date the final installment of the taxes extended on such assessment becomes delinquent or on the date the equalization board makes its final determination on the application, whichever is later. (Amended by Stats. 1987, Ch. 1262, Sec. 2.)
  176. 5142.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    A refund action under this article generally cannot start or continue unless a refund claim was first filed, and recovery is limited to grounds stated in that claim.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5142. (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant to Article 1 (commencing with Section 5096). No recovery shall be allowed in any refund action upon any ground not specified in the refund claim. (b) When the person affected or his or her agent and the assessor stipulate that an application involves only nonvaluation issues, they may file a stipulation with the county board of equalization stating that issues in dispute do not involve valuation questions. To the extent possible, the stipulation shall also indicate the parties’ agreement as to the assessment amounts that would result under their respective positions on the issue or issues in dispute. The board shall accept or reject the stipulation, with or without conducting a hearing on the stipulation. The filing of, and the acceptance by the board of, a stipulation shall be deemed compliance with the requirement that the person affected file and prosecute an application for reduction under Chapter 1 (commencing with Section 1601) of Part 3 in order to exhaust administrative remedies. However, the filing of, and the acceptance by the board of, a stipulation under this subdivision shall not excuse or waive the requirement of a timely filing of a claim for refund. (c) Nothing in this subdivision shall be construed to deprive the county board of equalization of jurisdiction over nonvaluation issues in the absence of a contrary stipulation. (Amended by Stats. 1993, Ch. 387, Sec. 8. Effective January 1, 1994.)
  177. 5143.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    If a refund claim concerns only part of an assessment, the action under this article may be brought only for that part.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5143. If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion. (Repealed and added by Stats. 1976, Ch. 499.)
  178. 5144.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    If a court finds an assessment void, it must enter judgment for the plaintiff for taxes paid on the void part.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5144. If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be void. The taxes paid on the portion of the assessment not found to be void shall constitute valid taxes which, if paid after delinquency, shall carry penalties, interest, and costs. (Added by Stats. 1976, Ch. 499.)
  179. 5145.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    An owner may sue under Section 5140 within six months after rejection of the first-installment claim, even if all property taxes are not fully paid, if the stated installment and bond/security 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5145. (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section 5140 at any time within six months after the rejection of a claim for the first installment under an installment plan of redemption pursuant to Article 2 (commencing with Section 4216) of Chapter 3 of Part 7, if the following requirements are satisfied: (1) The first installment payment is made within six months of the delinquency of the taxes being paid by installments. (2) If the balance of the unpaid tax liability remaining after the first installment payment has been made, plus penalties and interest thereon to the date of filing the actions, exceeds 662/3 percent of the full value of the property on which the taxes are a lien, as of the last equalized assessment roll, the taxpayer shall post a bond with the county tax collector in a sum equal to that excess or, in the alternative, pledge other property with the county tax collector in that amount as security. The requirement for a bond or additional security specified in this paragraph shall terminate when the balance of unpaid tax liability remaining after a subsequent installment payment, plus penalties and interest thereon to the date of such subsequent installment payment, no longer exceeds 662/3 percent of the full value of the property on which the taxes are a lien, as of the last equalized assessment roll. However, a new bond shall be posted or property pledged if, during the pendency of the action, the balance of unpaid tax liability, plus penalties and interest thereon, again exceeds 662/3 percent of the full value. (b) The right to maintain an action under this section shall terminate if there is a default of any obligation by the owner in the installment plan of redemption on the property. (c) If the owner does not recover the amount of taxes in dispute in an action brought under this section, he or she shall pay additional interest to the county or city equal to the difference between the interest he or she has paid under Article 2 (commencing with Section 4216) of Chapter 3 of Part 7 and the amount of interest the county or city would have earned on the funds in the impound account on the entire amount of tax determined by the court to be due, if the amount had been paid in equal installments on the tax delinquency dates. (Amended by Stats. 1983, Ch. 1281, Sec. 34. Effective September 30, 1983.)
  180. 5145.5.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    A property owner may sue for a refund under Section 5140 within six months after the refund claim is rejected, but the right ends if the assessee defaults on the installment plan.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5145.5. (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations set forth in subdivision (d), bring an action in accordance with Section 5140 at any time within six months after the rejection of a claim for the refund of the first installment that is paid under an installment plan for payment of escape assessments that is entered into pursuant to Section 4837.5. (b) The right to maintain an action pursuant to this section shall terminate if there is a default on the part of the assessee with respect to any obligation in the installment plan for payment of the escape assessment. (c) If the owner does not recover the amount of taxes in dispute in an action brought under this section, he or she shall pay additional interest to the county or city in an amount equal to the difference between the amount of interest he or she has paid under Section 506 and the amount of interest that the county or city would have earned in the impound account in connection with the entire amount of tax determined by the court to be due if that amount had been paid prior to delinquency. (d) (1) This section shall not apply in cases where the penalty pursuant to Section 503 has been added to the escape assessment and upheld by the appeals board or the county board of equalization. (2) This section shall apply to installment plans initiated by written requests filed with the tax collector on or after July 1, 1997. (Added by Stats. 1997, Ch. 941, Sec. 13. Effective January 1, 1998.)
  181. 5146.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    Tax refund suits against a county must be brought against the county, and the county must notify affected city or cities within 30 days. Cities may intervene within 30 days of 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5146. If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an action must be brought against the county for the recovery of those taxes. When an action is filed against a county for taxes collected by the county on behalf of a city or cities, the county shall give notice of that action to the city or cities within 30 days of the county’s receipt of the summons and complaint. A fee shall be payable by the assessee in an amount prescribed by the court to cover the reasonable costs incurred by a county or counties in giving the required notice. Any city receiving notice of the action filed against the county may, within 30 days of the receipt of that notice, intervene in that action. Whether or not a city intervenes in the action, any judgment rendered for an assessee shall be entered exclusively against the county; however, the county shall be entitled to recover separately from the city or cities and other tax entities those taxes collected by the county on behalf of the city or cities and other tax entities which are subject to refund to the assessee as a result of the judgment. Payment to the taxpayer upon the judgment and any interest thereon may be deferred by the county until the apportionment of property tax revenue next following the date of the judgment, or as the county and the taxpayer may otherwise agree. Interest shall accrue during any deferral period unless the county and taxpayer otherwise agree. The county may if it chooses to do so offset the amount of the judgment and interest recoverable by it from the city or cities and other tax entities against amounts held in the county treasury therefor or against amounts due and payable thereto, including, but not limited to, property tax apportionments. The amount of the fee required by this section shall not be recoverable by the assessee in the action and no judgment entered in the action in favor of the assessee shall provide for the recovery of the fee. As used in this section, “county” includes a city and county. If all or any portion of the taxes sought to be recovered were levied on state-assessed property, property which the board has found ineligible for the welfare exemption pursuant to Section 254.5, or property as to which the board has reviewed the assessment pursuant to Section 11 of Article XIII of the Constitution, the board shall be joined as a party to the action. (Added by renumbering Section 5148 by Stats. 1987, Ch. 1262, Sec. 5.)
  182. 5147.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    A refund action must be dismissed if the summons is not issued and served, and returned, within one year after the action begins, unless the parties agree in writing to extend the time or the defendant makes a general appearance.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5147. (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall be dismissed by the court in which the action was commenced, on the court’s own motion or on the motion of any defendant therein, unless the summons was issued and served and the return thereon was made within one year after the commencement of the action, except where the parties have filed a stipulation in writing that the time may be extended or the party against whom the action is prosecuted has made a general appearance in the action. (b) For purposes of this section, none of the following constitutes a general appearance in the action: (1) A stipulation pursuant to Section 583.230 of the Code of Civil Procedure extending the time within which service must be made. (2) A motion to dismiss made pursuant to this chapter, whether joined with a motion to quash service or a motion to set aside a default judgment, or otherwise. (3) An extension of time to plead after a motion to dismiss made pursuant to this chapter. (Amended by Stats. 1990, Ch. 126, Sec. 34. Effective June 11, 1990.)
  183. 5148.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    This section requires a state assessee to bring certain state-assessed property tax refund actions under this section and follow specific filing, joinder, notice, fee, service, venue, and timing 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5148. Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising out of a dispute as to an assessment made pursuant to Section 721, including a dispute as to valuation, assessment ratio, or allocation of value for assessment purposes, shall be brought under this section. In any action brought under this section, the following requirements shall apply: (a) The action shall be brought by the state assessee. There shall be a single complaint with all parties joined therein with respect to disputes for any year. (b) The action shall name the board and the county or counties. When a county is named which collected taxes on behalf of a city or cities, the county shall give notice of that action to the city or cities within 30 days of receipt of advice from the board of the action. A fee shall be payable by the state assessee in an amount prescribed by the court to cover the reasonable costs incurred by a county or counties in giving that notice. Any city receiving notice of the action filed against the board and the county may, within 30 days of the receipt of that notice, intervene in that action. Whether or not a city intervenes in the action, any judgment rendered for an assessee shall be entered exclusively against the county; however, the county shall be entitled to recover separately from the city or cities and other tax entities those taxes collected by the county on behalf of the city or cities and other tax entities which are subject to refund to the assessee as the result of the judgment. Payment to the taxpayer upon the judgment and any interest thereon may be deferred by the county until the apportionment of property tax revenue next following the date of the judgment, or as the county and the taxpayer may otherwise agree. Interest shall accrue during any deferral period unless the county and taxpayer otherwise agree. The county may if it chooses to do so offset the amount of the judgment and interest recoverable by it from the city or cities and other tax entities against amounts held in the county treasury therefor or against amounts due and payable thereto, including, but not limited to, property tax apportionments. The amount of the fee required by this section shall not be recoverable by the assessee in the action and no judgment entered in the action in favor of the assessee shall provide for the recovery of the fee. As used in this section, “county” includes a city and county. (c) Service of the summons and complaint shall be only upon the board. The board shall serve as agent of the defendant county or counties for the purpose of service of process. A fee shall be payable by the state assessee in an amount prescribed by the court to cover all reasonable costs incurred by the board while acting in its capacity as agent for the defendant counties. (d) Venue of the action shall be in any county in which the Attorney General of California has an office or in which the state assessee has a significant presence. (e) The action shall be limited in the case of valuation and allocation disputes to the grounds specified in the following: (1) A petition for reassessment filed under Section 741, or any proceeding thereon. (2) A petition for correction of allocated assessment filed under Section 747, or any proceeding thereon. (f) A timely filed petition for reassessment or petition for correction of allocated assessment shall constitute a claim for refund if the petitioner states in the petition it is intended to so serve. (g) The action shall be commenced only after payment of the taxes in issue and within four years after the latest of the dates that the State Board of Equalization mailed its decision or its written findings and conclusions on the following: (1) A petition for reassessment filed under Section 741 and intended to constitute a claim for refund. (2) A petition for correction of allocated assessment filed under Section 747 and intended to constitute a claim for refund. (h) The action shall not be joined with any action filed under Section 5140. (i) Any refund of tax overpayments and any interest thereon, determined in any action brought under this section to be due shall be made by the defendant county or counties. (Added by Stats. 1987, Ch. 1262, Sec. 6.)
  184. 5149.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    Courts must give priority to certain refund actions under this part, except Section 5148 actions and cases given special statutory precedence.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5149. All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give those actions precedence over all other civil actions therein, except actions to which special precedence is given by law, in the matter of setting same for hearing or trial, and in hearing the same, to the end that all those actions shall be quickly heard and determined. (Amended by Stats. 1988, Ch. 1372, Sec. 1.)
  185. 5149.5.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

    Verify source ↗

    If the taxes being recovered were paid after delinquency, penalties, interest, and costs recoverable in actions under this article are computed only on the taxes recovered.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2. Refund Actions by Taxpayers [5140 - 5149.5] ( Article 2 repealed and added by Stats. 1976, Ch. 499. ) ## 5149.5. Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered. (Added by Stats. 1976, Ch. 499.)
  186. 5150.5.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. )

    Verify source ↗

    A plaintiff who wins recovery of certain penalties is entitled to interest on those penalties.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. ) ## 5150.5. In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is allowed by the court, the plaintiff shall be entitled to interest on the penalties for which recovery is allowed, at the applicable rate or rates in effect from time to time and payable on a refund of tax, as provided in Section 5151. This interest shall be payable from the date of filing of the claim for refund, but in no event earlier than the date of payment of the penalty or installments thereof sought to be refunded, to the date of entry of judgment. This accrued interest shall be included in the judgment. (Amended by Stats. 2011, Ch. 352, Sec. 12. (SB 948) Effective January 1, 2012.)
  187. 5151.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. )

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    This section requires interest to be paid on certain tax refunds at the greater of 3% per year or the county pool apportioned rate, but only when the interest is at least $10 and subject to stated exceptions.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. ) ## 5151. (a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars ($10) or more, on any amount refunded under Section 5096.7, or refunded to a taxpayer for any reason whatsoever. However, no interest shall be paid under the provisions of this section if the taxpayer has been given the notice required by Section 2635 and has failed to apply for the refund within 30 days after the mailing of that notice. For purposes of this section, “county pool apportioned rate” means the annualized rate of interest earned on the total amount of pooled idle funds from all accounts held by the county treasurer, in excess of the county treasurer’s administrative costs with respect to that amount, as of June 30 of the fiscal year preceding the date the refund is calculated by the auditor. For each fiscal year, the county treasurer shall advise the Controller of the county pool apportioned rate, and of computations made in deriving that rate, no later than 90 days after the end of that fiscal year. Any interest paid on a refund at a rate provided for by this subdivision as it read prior to January 1, 2009, shall be deemed to be correct. (b) The interest rate provided for in subdivision (a) does not apply to interest on refunds of those amounts of tax that became due and payable before March 1, 1993. Interest on refunds of amounts of a qualified tax shall be paid at that rate provided for by this section as it read prior to January 1, 1993. As used in this section, a “qualified tax” means a tax that became due and payable before March 1, 1993, and had not been refunded as of April 6, 1995. This subdivision shall not be construed to affect the interest paid on refunds of those amounts of tax that became due and payable before March 1, 1993, and have been refunded as of April 6, 1995. (c) (1) The interest computation period shall commence with the date of payment of the tax when any of the following applies: (A) A timely application for reduction in an assessment was filed, without regard to whether the refund ultimately results from a judgment or order of a court, an order of a board of equalization or assessment appeals board, or an assessor’s correction to the assessment roll. (B) The refund is pursuant to a roll correction resulting from the determination or adjustment by the assessor or a local assessment appeals board of a base year value. (C) The refund results from a correction to the assessment roll pursuant to Section 4831 or 4876. (2) Interest on refunds of taxes on property acquired by a public agency in eminent domain shall accrue from the date of recordation of the deed. (3) In all other cases the interest computation period shall commence on the date of filing a claim for refund or payment of the tax, whichever is later. However, in the event of the granting of property tax relief pursuant to Section 69, 69.3, or 170, interest is not payable on any resulting refund of taxes, provided that payment of that refund of taxes is made within 120 days after the county assessor has sent authorization for the reduction to the county auditor. (d) Except as provided in subdivision (h), the computation of interest shall terminate as of a date within 30 days of the date of mailing or personal delivery of the refund payment. (e) The interest charged shall be apportioned to the appropriate funds, as determined by the county auditor. (f) The amendments made to this section by Section 4 of Chapter 801 of the Statutes of 1996 shall apply to all refunds made after January 1, 1997. (g) Whenever a refund is due and a claim for refund is required under this chapter, the county auditor may send notice of the refund to the taxpayer, unless the taxpayer already filed a refund claim pursuant to subdivision (b) of Section 5097. If a notice is sent, the notice shall be mailed to the taxpayer’s last known address and shall state the amount of overpayment and that a claim for refund may be filed pursuant to this chapter. (Amended by Stats. 2024, Ch. 922, Sec. 7. (AB 3134) Effective January 1, 2025.)
  188. 5152.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. )

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    If a court allows recovery of taxes and finds a void assessment violated specified law, the plaintiff is entitled to reasonable attorney’s fees as 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. ) ## 5152. In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment was made in violation of a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board, and the assessor should have followed the procedures set forth in Section 538 in lieu of making the assessment, the plaintiff shall be entitled to reasonable attorney’s fees as costs in addition to the other allowable costs. This section is ancillary only, and shall not be construed to create a new cause of action nor to be in lieu of any other provision of law. (Added by Stats. 1978, Ch. 1188.)
  189. 5153.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. )

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    When impounded revenues are later used to refund tax, interest for the impoundment period must be calculated and paid at the county’s earned rate.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 2.5. Interest on Refunds [5150.5 - 5153] ( Article 2.5 added by Stats. 1976, Ch. 499. ) ## 5153. Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues are ultimately used to provide a refund of tax to the affected taxpayer or taxpayers, interest due to the taxpayer or taxpayers for the period that those funds were impounded shall be calculated and paid at the rate, or rates where the applicable rate fluctuated, earned by the county on those revenues during the period of impoundment. (Added by Stats. 1993, Ch. 387, Sec. 9. Effective January 1, 1994.)
  190. 5161.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Action by Public Agency [5161- 5161.] ( Article 3 added by Stats. 1961, Ch. 1978. )

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    This section requires tax-recovery actions by counties and similar public agencies to be tried in a different county, and it disqualifies certain superior court judges from sitting in those cases.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3. Action by Public Agency [5161- 5161.] ( Article 3 added by Stats. 1961, Ch. 1978. ) ## 5161. (a) Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, city and county, or municipal corporation shall be brought and tried in any county other than the plaintiff or the county in which the plaintiff is situated and other than the defendant or the county in which defendant is situated. (b) No judge of the superior court in the plaintiff county or the county in which the plaintiff is situated or in the defendant county or the county in which the defendant is situated shall sit or act in any action brought pursuant to this section. (1) Any party to or any attorney appearing in any such action may establish such disqualification by an oral or written motion without notice supported by affidavit that the judge before whom such action is pending or to whom it is assigned is disqualified by virtue of this section. Where the judge assigned to or who is scheduled to try the cause or hear the matter is known at least 10 days before the date set for trial or hearing, the motion shall be made at least five days before that date. If directed to the trial of a cause where there is a master calendar, the motion shall be made to the judge supervising the master calendar not later than the time the cause is assigned for trial. In no event shall any judge entertain such motion if it be made after the making of an opening statement by counsel for plaintiff, or if there be no such statement, then after swearing in the first witness or the giving of any evidence or after trial of the cause has otherwise commenced. If the motion is directed to a hearing (other than the trial of a cause), the motion must be made not later than the commencement of the hearing. In the case of trials or hearings not herein specifically provided for, the procedure herein specified shall be followed as nearly as may be. (2) If such motion is duly presented and such affidavit is duly filed, thereupon and without any further act or proof, the judge supervising the master calendar, if any, shall assign some other judge to try the cause or hear the matter. In other cases, the trial of the cause or the hearing of the matter shall be assigned or transferred to another judge of the court in which the trial or matter is pending or, if there is no other judge of the court in which the trial or matter is pending, the chairman of the judicial council shall assign some other judge to try such cause or hear such matter as promptly as possible. Under no circumstances shall a party or attorney be permitted to make more than one such motion in any one action pursuant to this section; and in actions where there may be more than one plaintiff or similar party or more than one defendant or similar party appearing in the action, only one motion for each side may be made in any one action or special proceeding. (3) Unless required for the convenience of the court or unless good cause is shown, a continuance of the trial or hearing shall not be granted by reason of the making of a motion under this section. If a continuance is granted, the cause or matter shall be continued from day to day or for other limited periods upon the trial or other calendar and shall be reassigned or transferred for trial or hearing as promptly as possible. (Amended by Stats. 1976, Ch. 499.)
  191. 5170.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions [5170- 5170.] ( Article 3.5 added by Stats. 1988, Ch. 1372, Sec. 2. )

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    In refund suits for state-assessed property taxes, the trial court is not limited to the administrative record and must consider admissible evidence about property value.

    ## 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 5. Refunds [5096 - 5170] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions [5170- 5170.] ( Article 3.5 added by Stats. 1988, Ch. 1372, Sec. 2. ) ## 5170. In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the property admissible under the rules of evidence. The court shall base its decision upon the preponderance of the evidence before it. (Added by Stats. 1988, Ch. 1372, Sec. 2.)
  192. 52.

    ## 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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    This section says certain kinds of property must be valued for property tax purposes under specific constitutional provisions instead of the general rules of this division.

    ## 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. ) ## 52. (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.5 (commencing with Section 421) and Article 1.9 (commencing with Section 439) of Chapter 3 of Part 2. (b) Notwithstanding any other provision of this division, property restricted to timberland use pursuant to subdivision (j) of Section 3 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.7 (commencing with Section 431) of Chapter 3 of Part 2. (c) Notwithstanding any other provision of this division, property subject to valuation as a golf course pursuant to Section 10 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section. (d) Notwithstanding the provisions of this division, property subject to valuation pursuant to Section 11 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section. (Added by Stats. 1979, Ch. 242.)
  193. 53.

    ## 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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    This section sets the initial base year value for certain fruit, nut, and grapevine property and allows county supervisors to set a special rule for eligible replacement grapevines by ordinance.

    ## 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. ) ## 53. (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i) of Section 3 of Article XIII of the California Constitution shall be the full cash value of those properties as of the lien date of their first taxable year. (b) A county board of supervisors may, after consulting with affected local agencies within the county’s boundaries, provide by ordinance that the initial base year value for replacement grapevines that are planted to replace grapevines less than 15 years of age that were removed solely as a result of phylloxera infestation or Pierce’s Disease, and are planted on the same parcel as the replaced grapevines, as certified in writing by the county agricultural commissioner, shall be the base year value of the removed grapevines factored to the lien date of the first taxable year of the replacement grapevines. The assignment of base year replacement value shall be limited to that portion of the replacement grapevines that are substantially equivalent to the grapevines that were replaced, if the replacement grapevines are planted at a greater density. (Amended by Stats. 2000, Ch. 272, Sec. 1. Effective January 1, 2001.)
  194. 5301.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. )

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    The Legislature states its intent to create a uniform countywide ad valorem tax system for all aircraft in the state, wherever based.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. ) ## 5301. It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State. (Added by Stats. 1961, Ch. 1703.)
  195. 5302.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. )

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    This section says the chapter’s definitions control how this part is interpreted, except where the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. ) ## 5302. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1961, Ch. 1703.)
  196. 5303.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. )

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    This section defines “aircraft” and lists several exclusions from that definition.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. ) ## 5303. (a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute or similar emergency safety device. (b) “Aircraft” does not include any of the following: (1) Rockets or missiles. (2) Aircraft operated exclusively by an air carrier or foreign air carrier, as respectively defined in Section 40102(a)(2) and (21) of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a)(5) of that title, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation. (3) Air taxis, as defined in subdivision (a) of Section 1154. (Amended by Stats. 2011, Ch. 351, Sec. 19. (SB 947) Effective January 1, 2012.)
  197. 5304.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. )

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    “In this State” means the exterior limits of California, including territory within those limits owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] ( Part 10 added by Stats. 1961, Ch. 1703. ) ## CHAPTER 1. General Provisions and Definitions [5301 - 5304] ( Chapter 1 added by Stats. 1961, Ch. 1703. ) ## 5304. “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 of America. (Added by Stats. 1961, Ch. 1703.)
  198. 531.

    ## 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 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    If property on the local roll escaped assessment, the assessor must assess it when discovered, using the lien-date value for that year, and escape assessments tied to a missed property statement are subject to penalty and interest.

    ## 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 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. ) ## 531. If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the year for which it escaped assessment. It shall be subject to the tax rate in effect in the year of its escape except as provided in Section 2905 of this code. Property shall be deemed to have escaped assessment when its owner fails to file a property statement pursuant to the provisions of Section 441, to the extent that this failure results in no assessment or an assessment at a valuation lower than would have obtained had the property been properly reported. Escape assessments made as the result of an owner’s failure to file a property statement as herein provided shall be subject to the penalty and interest imposed by Sections 463 and 506, respectively. This paragraph shall not constitute a limitation on any other provision of this article. (Amended by Stats. 1973, Ch. 918.)
  199. 531.1.

    ## 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 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    When an exemption ends or is found to have been wrongly allowed, the assessor must redetermine eligibility and may make an escape assessment for the exempted amount, with interest unless a stated forgiveness exception applies. A penalty is added if the claimant knowingly gave erroneous or incomplete 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 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. ) ## 531.1. Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit or other source that an exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the exemption. If an exemption or any portion of an exemption has been terminated or has been incorrectly allowed, an escape assessment in the amount of the exemption, or that portion of the exemption that has been terminated or erroneously allowed, with interest as provided in Section 506, shall be made; except that where the exemption was terminated pursuant to Section 271.5 or 276.3 or where the exemption or a portion of the exemption was allowed as the result of an assessor’s error, the amount of interest shall be forgiven. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the claimant with knowledge that the information was erroneous or incomplete, the penalty provided in Section 504 shall be added to the assessment. (Amended by Stats. 2011, Ch. 351, Sec. 12. (SB 947) Effective January 1, 2012.)
  200. 531.2.

    ## 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 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    This section rules how escape-assessed property taxes are handled for real property, including when they go on the secured or unsecured roll and when they may not create a lien.

    ## 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 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. ) ## 531.2. (a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to July 1 of the year in which the property should have been lawfully assessed, for purposes of Article 3 (commencing with Section 501), but prior to the date of that assessment and the showing thereof on the secured roll, with the date of entry specified thereon, has (1) been transferred or conveyed to a bona fide purchaser for value, or (2) become subject to a lien of a bona fide encumbrance for value, the escape assessment pursuant to either of these articles shall not create or impose a lien or charge on that real property, but shall be entered on the unsecured roll in the name of the person who would have been the assessee in the year in which it escaped assessment and shall thereafter be treated and collected like other taxes on that roll. The tax rate applicable shall be the secured tax rate of the year in which the property escaped assessment. (b) If the real property escaped assessment as a result of an unrecorded change in ownership or change in control for which a change in ownership statement required by Section 480, 480.1, or 480.2, or a preliminary change in ownership report, pursuant to Section 480.3, is not filed, the assessor shall appraise the property as of the date of transfer and enroll the difference in taxable value for each of the subsequent years on the secured roll, with the date of entry specified thereon. However, if prior to the date of the assessment the property has (1) been transferred or conveyed to a bona fide purchaser for value, or (2) become subject to a lien of a bona fide encumbrance for value, the escape assessment pursuant to this paragraph shall not create or impose a lien or charge on that real property, but shall be entered on the unsecured roll in the name of the person who would have been the assessee in the year in which it escaped assessment and shall thereafter be treated and collected like other taxes on that roll. The tax rate applicable shall be the secured rate of the year in which the property escaped assessment. “Assessment year” means the period defined in Section 118. In the event of a failure to file a change in ownership statement required by Section 480, 480.1, or 480.2, or a preliminary change in ownership report, pursuant to Section 480.3, the interest provided in Section 506 may, by the order of the board of supervisors, be added. (c) (1) Taxes resulting from escape assessments shall be prorated pursuant to paragraphs (2) to (5), inclusive, only if the board of supervisors of a county has adopted a resolution specifying that taxes shall be prorated pursuant to this subdivision. (2) When real property has been transferred or conveyed to a bona fide purchaser for value subsequent to July 1 of the year of escape for purposes of this article, or subsequent to July 1 of the year in which the property should have been lawfully assessed, for purposes of Article 3 (commencing with Section 501), taxes resulting from escape assessments pursuant to this section shall be prorated between the following: (A) The person who would have been the assessee if the change in ownership had not occurred. (B) The person who purchased the property. (3) If the real property has been transferred or conveyed to a bona fide purchaser for value more than once during the year of escape or assessment, each owner of record during that period shall be liable for a pro rata share of taxes based on the length of time during that period each bona fide purchaser was the record owner of that real property. (4) When the assessor has identified the fact and amount of the escape assessment, the assessor shall identify the owners of record during the year of escape or assessment and the dates of ownership for each owner. (5) The auditor shall compute the respective prorated shares of taxes for each owner of record. The share of taxes of the current owner of the real property shall be placed on the secured roll as a lien on the parcel for which the escaped assessment was discovered. The share of taxes of any previous owner during the year of escape or assessment shall be entered on the unsecured roll. (Amended by Stats. 1999, Ch. 941, Sec. 11. Effective January 1, 2000.)

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