Revenue and Taxation Code — Part 27 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 27 of 36 · provisions 5,201–5,400

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. 531.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    If the assessor requires it, the assessee must describe personal property in enough detail to show its cost, and inaccurate omission can trigger additional assessment, interest, and possibly penalties.

    ## 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. ) ## 531.3. If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost of the property accurately, notwithstanding that this information is available to the assessee, to the extent that this omission on the part of the assessee causes the assessor not to assess the property or to assess it at a lower valuation than he would enter upon the roll were the cost reported to him accurately, that portion of the property as to which the cost is unreported, in whole or in part, shall be assessed as required by law. If the omission is willful or fraudulent, the penalty and interest provided in Sections 504 and 506 shall be added to the additional assessment; otherwise only the interest provided in Section 506 shall be so added. (Added by renumbering Section 507 by Stats. 1969, Ch. 1557.)
  2. 531.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    If an assessee’s property statement underreports taxable tangible property, the omitted or misreported property must be assessed as required by law.

    ## 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. ) ## 531.4. When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or used in a profession, trade or business and the statement fails to report any taxable tangible property accurately, regardless of whether this information is available to the assessee, to the extent that this failure causes the assessor not to assess the property or to assess it at a lower valuation than he would enter on the roll if the property had been reported to him accurately, that portion of the property which is not reported accurately, in whole or in part, shall be assessed as required by law. If the failure to report the property accurately is willful or fraudulent, the penalty and interest provided in Sections 504 and 506 shall be added to the additional assessment; otherwise only the interest provided in Section 506 shall be added. (Added by Stats. 1969, Ch. 1557.)
  3. 531.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    If a business inventories exemption was wrongly allowed because of incorrect information, an escape assessment must be made for the exemption amount; interest is added, and a Section 504 penalty applies if the false information was given knowingly.

    ## 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. ) ## 531.5. If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent misclassifying as business inventories property not includible in “business inventories,” as that term is defined in Section 129, an escape assessment in the amount of the exemption shall be made on discovery of the error. Interest shall be added to the assessment in the amount and manner provided by Section 506. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent with knowledge that such information was erroneous or incorrect, the penalty provided in Section 504 shall be added to the assessment. (Amended by Stats. 1981, Ch. 261, Sec. 16.)
  4. 531.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    A qualifying homeowner must tell the assessor if the property no longer qualifies for the homeowners’ exemption, and the assessor must review and cancel the exemption if eligibility has ended.

    ## 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. ) ## 531.6. The taxpayer who has filed a claim for the homeowners’ exemption which has not been denied by the assessor is responsible for notifying the assessor when the property is no longer eligible for the exemption. Upon any indication that a homeowners’ exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the homeowners’ exemption. If the assessor determines that the property is no longer eligible for the exemption, he shall immediately cancel the exemption on the property. If a homeowners’ exemption has been incorrectly allowed, an escape assessment as allowed by Section 531.1 in the amount of the exemption with interest as provided in Section 506 shall be made, except that where 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 such information was erroneous or incomplete or because the claimant failed to notify the assessor in a timely manner that the property was no longer eligible for the exemption, the penalty provided in Section 504 shall be added to the assessment. If the property subject to this paragraph has been transferred or conveyed to a bona fide purchaser for value during the period commencing with the lien date and ending July 1 of the fiscal year for which such exemption was incorrectly allowed, and the claimant is not the purchaser, any amount of penalty provided by Section 504 or any amount of interest provided by Section 506 imposed pursuant to the escape assessment due to such incorrect homeowners’ exemption shall be forgiven. (Amended by Stats. 1979, Ch. 242.)
  5. 531.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    Property that was tax deeded to a taxing agency other than the state is treated as having escaped assessment for that year if listed conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. ) ## 531.7. If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply: (a) The property has not been declared tax defaulted for delinquent taxes. (b) The property has been redeemed from the tax sale and deeded to the taxing agency. (c) The tax deed to the taxing agency has been held to be invalid and has been canceled; provided, however, that the statute of limitations provided for in Section 532 shall not apply. (Amended by Stats. 2006, Ch. 538, Sec. 608. Effective January 1, 2007.)
  6. 531.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    Before an escape assessment can be enrolled, the assessor must first give the affected taxpayer a Notice of Proposed Escape Assessment and wait 10 days.

    ## 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. ) ## 531.8. No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading: ## “NOTICE OF PROPOSED ESCAPE ASSESSMENT” The notice shall contain all of the following: (a) The amount of the proposed escape assessments for each tax year at issue. (b) The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments. (Amended by Stats. 2003, Ch. 604, Sec. 7. Effective January 1, 2004.)
  7. 531.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. )

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    A county board of supervisors may adopt an ordinance that stops an assessor from making certain escape assessments, but not when the resulting taxes would exceed $50.

    ## 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. ) ## 531.9. A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. In no event may the ordinance apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed fifty dollars ($50). (Added by Stats. 2002, Ch. 775, Sec. 30. Effective January 1, 2003.)
  8. 532.

    ## 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 sets deadlines for making escape or underassessment assessments, with different time limits depending on the circumstances.

    ## 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. ) ## 532. (a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made within four years after July 1 of the assessment year in which the property escaped taxation or was underassessed. (b) (1) Any assessment to which the penalty provided for in Section 504 must be added shall be made within eight years after July 1 of the assessment year in which the property escaped taxation or was underassessed. (2) Any assessment resulting from an unrecorded change in ownership for which either a change in ownership statement, as required by Section 480 or a preliminary change in ownership report, as required by Section 480.3, is not timely filed with respect to the event giving rise to the escape assessment or underassessment shall be made within eight years after July 1 of the assessment year in which the property escaped taxation or was underassessed. For purposes of this paragraph, an “unrecorded change in ownership” means a deed or other document evidencing a change in ownership that was not filed with the county recorder’s office at the time the event took place. (3) Notwithstanding paragraphs (1) and (2), in the case where property has escaped taxation, in whole or in part, or has been underassessed, following a change in ownership or change in control and either the penalty provided for in Section 503 must be added or a change in ownership statement, as required by Section 480.1 or 480.2 was not filed with respect to the event giving rise to the escape assessment or underassessment, an escape assessment shall be made for each year in which the property escaped taxation or was underassessed. (4) Notwithstanding any other law, in the case where property that is owned by a community land trust and was previously exempt pursuant to Section 214.18 becomes subject to taxation pursuant to subdivision (d) of that section, any assessment made in the amount of an exemption, or that portion of the exemption, previously allowed pursuant to Section 214.18 shall be made within five years of the lien date following the date on which the property becomes subject to taxation. (c) For purposes of this section, “assessment year” means the period defined in Section 118. (Amended by Stats. 2019, Ch. 669, Sec. 5. (SB 196) Effective January 1, 2020.)
  9. 532.1.

    ## 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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    If the taxpayer and assessor agree in writing, the escape-assessment deadline can be extended, and a proposed escape-assessment notice can push the deadline to the 90th day after mailing or delivery in some cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. ) ## 532.1. (a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in writing to extend the time for making an assessment, correction, or claim for refund, the assessment may be made at any time prior to the expiration of the period agreed upon. The period may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (b) If the assessor mails or otherwise delivers a “Notice of Proposed Escape Assessment” under Section 531.8 as to any assessment year for which the period for making an escape assessment, including any extension pursuant to subdivision (a), will expire in less than 90 days after the date of mailing or delivery of that notice, then that period, and any limitations period on the filing of a refund claim with respect to the same assessment year, shall be extended to the 90th day after the date of mailing or delivery. Subsequent mailings or deliveries of a “Notice of Proposed Escape Assessment” for the same assessment year shall not establish any further extension. (Amended by Stats. 1993, Ch. 387, Sec. 4. Effective January 1, 1994.)
  10. 532.2.

    ## 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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    The assessor must assess certain property as escaped property when a welfare-exempt property under construction is abandoned or later used for nonqualifying purposes.

    ## 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. ) ## 532.2. Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in the course of construction,” as defined in Section 214.2, if either of the following occurs: (a) Construction is abandoned. (b) Upon completion of the construction, the property is used other than exclusively for religious, hospital, or charitable purposes. If, upon completion of construction, a portion of the property is used other than exclusively for religious, hospital, or charitable purposes, the assessor shall assess as escaped property only that portion of the property so used. (Amended by Stats. 1992, Ch. 1180, Sec. 7. Effective January 1, 1993.)
  11. 533.

    ## 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 an audit leads to an escape assessment, tax refunds from incorrect assessments are offset against the escaped-assessment liabilities. If any refund exceeds those liabilities, the tax collector must notify the audited party, and the party may file a claim for cancellation or refund with the county.

    ## 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. ) ## 533. (a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed either for a past tax year for which taxes have been paid and a claim for refund is not barred by Section 5097 or for any tax year for which the taxes are unpaid, the tax refunds resulting from the incorrect assessments shall be an offset against proposed tax liabilities, including accumulated penalties and interest, resulting from escaped assessments for any tax year covered by the audit. (b) If a tax refund, authorized under this section exceeds any proposed tax liabilities, including accumulated penalties and interest, the party audited shall be notified by the tax collector of the amount of the excess and of the fact that a claim for cancellation or refund may be filed with the county as provided by Section 5096 or 5096.7. (Amended by Stats. 2004, Ch. 200, Sec. 6. Effective January 1, 2005.)
  12. 5331.

    ## 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 2. Exemptions [5331 - 5332] ( Chapter 2 added by Stats. 1961, Ch. 1703. )

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    Aircraft owned by the United States, a foreign government, or certain foreign-government officials are exempt from personal property taxation.

    ## 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 2. Exemptions [5331 - 5332] ( Chapter 2 added by Stats. 1961, Ch. 1703. ) ## 5331. Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation. (Added by Stats. 1961, Ch. 1703.)
  13. 5332.

    ## 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 2. Exemptions [5331 - 5332] ( Chapter 2 added by Stats. 1961, Ch. 1703. )

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    Aircraft owned by specified California public entities are exempt from personal property taxation.

    ## 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 2. Exemptions [5331 - 5332] ( Chapter 2 added by Stats. 1961, Ch. 1703. ) ## 5332. Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation. (Added by Stats. 1961, Ch. 1703.)
  14. 534.

    ## 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 sets the tax rate and notice rules for certain escaped assessments, and it requires notice before the assessment becomes effective.

    ## 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. ) ## 534. (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to, property regularly assessed on the roll on which it is entered, unless the assessment relates to a prior year and then the tax rate of the prior year shall be applied, except that the tax rate for years prior to the 1981-82 fiscal year shall be divided by four. (b) No assessment described in subdivision (a) shall be effective for any purpose, including its review, equalization and adjustment by the Board of Equalization, until the assessee has been notified thereof personally or by United States mail at his or her address as contained in the official records of the county assessor. For purposes of Section 532, the assessment shall be deemed made on the date on which it is entered on the roll pursuant to Section 533, if the assessee is notified of the assessment within 60 days after the statute of limitations or the placing of the escape assessment on the assessment roll. Otherwise the assessment shall be deemed made only on the date the assessee is so notified. (c) The notice given by the assessor pursuant to this section shall include all of the following: (1) The date the notice was mailed. (2) Information regarding the assessee’s right to an informal review and the right to appeal the assessment, and except in a case in which paragraph (3) applies, that the appeal shall be filed within 60 days of the date of mailing printed on the notice or the postmarked date therefor, whichever is later. For the purposes of equalization proceedings, the assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605. (3) For counties in which the board of supervisors has adopted a resolution in accordance with subdivision (c) of Section 1605, and the County of Los Angeles, receipt by the assessee of a tax bill based on that assessment shall suffice as notice under this section if the tax bill advises the assessee of the right to appeal the assessment, and that the appeal shall be filed within 60 days of the date of mailing printed on the tax bill or the postmark therefor, whichever is later. For the purposes of equalization proceedings, the assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605. (4) A description of the requirements, procedures, and deadlines with respect to an application for the reduction of an assessment pursuant to Section 1605. (d) (1) The notice given by the assessor under this section shall be on a form approved by the board. (2) Giving of the notice required by Section 531.8 shall not satisfy the requirements of this section. (Amended by Stats. 2005, Ch. 264, Sec. 7. Effective January 1, 2006.)
  15. 535.

    ## 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 article does not apply to intangibles.

    ## 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. ) ## 535. This article does not apply to intangibles. (Enacted by Stats. 1939, Ch. 154.)
  16. 536.

    ## 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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    The county auditor must notify the State Controller about incorrectly allowed exemptions and related escape assessments when local taxing agencies have been reimbursed by the state for lost revenue.

    ## 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. ) ## 536. Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the state, shall be deducted under Section 12419.5 of the Government Code from the next reimbursement to such agencies. The county auditor shall notify the State Controller of all incorrectly allowed exemptions for which local taxing agencies have been reimbursed by the state for loss of revenue, and all escape assessments made because thereof. (Amended by Stats. 1971, Ch. 1636.)
  17. 5362.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

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    The county assessor must assess habitually situated aircraft at market value.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5362. The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value. (Added by Stats. 1961, Ch. 1703.)
  18. 5363.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

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    When assessing aircraft, the county assessor must determine market value using board-prescribed standards and guides, and must not rely on custom or common methods to set that value.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5363. In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of aircraft prescribed by the board. In determining the market value of aircraft the assessor shall not take into account the existence of any custom or common method, if any, in arriving at the market value of any class or classes of aircraft. (Added by Stats. 1961, Ch. 1703.)
  19. 5364.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

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    The board must establish assessment standards and guides for aircraft, or after a public hearing review and approve commercially available guides for county assessors to use.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5364. The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft at market value. (Amended by Stats. 1996, Ch. 1087, Sec. 24. Effective January 1, 1997.)
  20. 5365.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

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    If the county assessor asks, the aircraft owner must file a statement with aircraft information needed to determine full value.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5365. Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting forth information about the aircraft that is necessary to ascertain the full value of the aircraft, including, but not limited to, the serial number, the make, model, year of manufacture of the aircraft, and engine and maintenance information, including the total hours logged on the aircraft following the last major overhaul of the engine of the aircraft. (Amended by Stats. 2004, Ch. 200, Sec. 8. Effective January 1, 2005.)
  21. 5366.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

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    Airport owners and operators must give the county assessor an annual aircraft list statement within 15 days after the lien date, and county assessors must send a similar statement to the California Department of Transportation, Division of Aeronautics by the Section 407 statistical-statement deadline.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5366. Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of the county in which the airport is situated with a statement containing a list of names and addresses of the owners, and the make, model, and aircraft registration number, of all aircraft which were using the airport as a base. The assessors of each county shall, not later than the deadline to submit the required statistical statement pursuant to Section 407, provide the California Department of Transportation, Division of Aeronautics with a statement containing a list of names, addresses of owners, make, model, aircraft registration number, and assessed value of all aircraft which were using airports in the county as a base. (Amended by Stats. 2022, Ch. 427, Sec. 22. (SB 1489) Effective January 1, 2023.)
  22. 5367.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

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    A person required to file a statement under Section 5365 must file it by the time set by the assessor, or a penalty applies.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5367. If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the assessor, a penalty of 10 percent of the market value of the unreported aircraft shall be added to the value of the aircraft of such person which is placed on the current roll. If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the statement was due to reasonable cause and not due to willful neglect, it may order the penalty abated; provided, that the assessee has filed with the county board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions. If the penalty is abated, it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected. (Added by Stats. 1978, Ch. 1209.)
  23. 5368.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. )

    Verify source ↗

    Airport owners and operators must provide certain aircraft information to the county assessor when asked.

    ## 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 3. Assessment [5362 - 5368] ( Chapter 3 added by Stats. 1961, Ch. 1703. ) ## 5368. Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport is situated, a statement containing the make, model, aircraft registration number, and arrival and departure information of all aircraft utilizing the airport facilities. (Added by Stats. 2007, Ch. 180, Sec. 5. Effective August 24, 2007.)
  24. 538.

    ## 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 requires the assessor to seek declaratory relief instead of making a disputed assessment in certain constitutional or board-rule situations, and it sets post-judgment roll correction and refund-claim timing rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 4. Property Escaping Assessment [531 - 538] ( Article 4 enacted by Stats. 1939, Ch. 154. ) ## 538. (a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board is unconstitutional or invalid, and as a result thereof concludes that property should be assessed in a manner contrary to such provision, or the assessor proposes to adopt general interpretation of a specific provision of the Constitution of the State of California, or this division, or of a rule or regulation of the board, that would result in a denial to five or more assessees in that county of an exemption, in whole or in part, of their property from property taxation, the assessor shall, in lieu of making such an assessment, bring an action for declaratory relief against the board under Section 1060 of the Code of Civil Procedure. The court shall allow intervention in such action by potential assessees and other assessors under Section 387 of the Code of Civil Procedure to the greatest extent practicable. (b) If the assessor obtains judgment in such action upholding the validity of such assessment, the assessor shall correct the roll in accordance with Section 4831 consistent with such judgment within 60 days of the date upon which the judgment becomes final, regardless of the time limit otherwise provided in Section 4831. The assessor shall not levy an assessment based upon the subject matter of the action under any other section of this division. (c) Within 60 days of notice of such assessment, a person assessed under subdivision (b) may file a claim for refund relating to the assessment of any of the person’s property for the fiscal year to which the assessment under subdivision (b) relates regardless of the time limit otherwise provided in Section 5097. (Added by Stats. 1978, Ch. 1188.)
  25. 5391.

    ## 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 4. Levy [5391 - 5392] ( Chapter 4 added by Stats. 1961, Ch. 1703. )

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    Aircraft covered by this part are taxed at the same rate and in the same manner as other personal property, and aircraft treated as business inventories are included in the inventory exemption.

    ## 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 4. Levy [5391 - 5392] ( Chapter 4 added by Stats. 1961, Ch. 1703. ) ## 5391. For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other personal property. Aircraft which are considered business inventories, within the meaning of Section 129 of the Revenue and Taxation Code, shall be included in the inventory exemption. (Amended by Stats. 1980, Ch. 610, Sec. 3.5. Effective July 18, 1980.)
  26. 5392.

    ## 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 4. Levy [5391 - 5392] ( Chapter 4 added by Stats. 1961, Ch. 1703. )

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    The tax on aircraft covered by this part must be collected the same way as other personal property tax.

    ## 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 4. Levy [5391 - 5392] ( Chapter 4 added by Stats. 1961, Ch. 1703. ) ## 5392. The tax on aircraft subject to this part shall be collected in the same manner as all other personal property. (Amended by Stats. 1980, Ch. 610, Sec. 4. Effective July 18, 1980.)
  27. 5451.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. )

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    Revenue from any tax levied under this part must be distributed according to this chapter.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. ) ## 5451. The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter. (Added by Stats. 1961, Ch. 1703.)
  28. 5452.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. )

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    If aircraft are habitually based in a city and any school districts, the proceeds must be split one-third to the city, one-third to the school districts, and one-third to the county.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. ) ## 5452. If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county. (Added by Stats. 1961, Ch. 1703.)
  29. 5453.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. )

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    If aircraft are habitually based outside a city but within school districts, the proceeds must be split equally between the school districts and the county.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. ) ## 5453. If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county. (Added by Stats. 1961, Ch. 1703.)
  30. 5454.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. )

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    If aircraft are habitually based in both an elementary school district and a high school district, the proceeds allotted to school districts must be split equally between the two districts.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. ) ## 5454. If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district. (Added by Stats. 1961, Ch. 1703.)
  31. 5455.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. )

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    This chapter’s purpose is to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding other educational districts.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. ) ## 5455. It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other educational districts. (Added by Stats. 1961, Ch. 1703.)
  32. 5456.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. )

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    The county auditor must supply the details of the distribution method and make sure it fairly carries out this chapter’s purpose.

    ## 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 6. Distribution [5451 - 5456] ( Chapter 6 added by Stats. 1961, Ch. 1703. ) ## 5456. The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter. (Amended by Stats. 1980, Ch. 202, Sec. 3.)
  33. 55001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. )

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    This part may be cited as the Fee Collection Procedures Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55001. This part shall be known and may be cited as the Fee Collection Procedures Law. (Amended by Stats. 2013, Ch. 177, Sec. 2. (SB 824) Effective January 1, 2014.)
  34. 55002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. )

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    This section defines “person” broadly to include individuals, businesses, companies, many government-related entities, and the United States and its agencies, to the extent permitted by law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55002. “Person” means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law. (Amended by Stats. 1994, Ch. 1200, Sec. 77. Effective September 30, 1994.)
  35. 55003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55003. “Department” means the California Department of Tax and Fee Administration. (Amended by Stats. 2021, Ch. 432, Sec. 168. (SB 824) Effective January 1, 2022.)
  36. 55004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. )

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    “Feepayer” means any person who is liable to pay the fees collected 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [55001 - 55004] ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55004. “Feepayer” means any person liable for the payment of the fees collected pursuant to this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  37. 55021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 2. Fee [55021 - 55022] ( Chapter 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    People who owe a fee covered by this part must register with the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 2. Fee [55021 - 55022] ( Chapter 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55021. Every person who owes a fee which is subject to this part shall register with the board. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  38. 55022.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 2. Fee [55021 - 55022] ( Chapter 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board may require a person covered by this part to post reasonable security, may sell that security at public auction to recover amounts due, must give notice before the sale, and must return any surplus to the person who posted it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 2. Fee [55021 - 55022] ( Chapter 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55022. The board, whenever it deems 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. The board may sell the security at public auction if it becomes necessary to do so in order to recover any fee or any amount required to be collected, including any interest or penalty due. Notice of the sale shall be served upon the person who placed the security personally or by mail. If service is made by mail, the notice shall be addressed to the person at his or her address as it appears in the records of the board. Service shall be made at least 30 days prior to the sale in the case of personal service, and at least 40 days prior to the sale in the case of service by mail. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security. (Amended by Stats. 1994, Ch. 903, Sec. 18. Effective January 1, 1995.)
  39. 55040.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A feepayer must file a return in the form prescribed by the board, and the board may allow electronic media. Returns must also be authenticated using a board-prescribed form or method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55040. A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Added by Stats. 2002, Ch. 459, Sec. 34. Effective January 1, 2003.)
  40. 55041.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may grant limited extensions of time for returns, reports, or payments under this part, and a person who gets an extension must pay interest on the delayed fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55041. (a) Except as provided in subdivision (b), the board for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any fee required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 13. (AB 1559) Effective September 9, 2016.)
  41. 55041.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may require payment of the amount due and filing of returns for periods different from those set out in the applicable tax and fee laws.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55041.1. The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws administered under this part. (Added by Stats. 2009, Ch. 545, Sec. 5. (AB 1547) Effective January 1, 2010.)
  42. 55041.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the Governor declares a state of emergency, the department may extend certain filing and tax-payment deadlines, and people in the affected area 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55041.5. (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 tax 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. 99. (SB 1496) Effective January 1, 2023.)
  43. 55042.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    Late payment or late filing triggers a 10% penalty, with interest on late-paid fees; the total penalty under this section is capped at 10% for any one return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55042. (a) Any person who fails to pay any fee, except fees determined by the board under Article 2 (commencing with Section 55061), 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 person who fails to file a return within the time prescribed for filing the return 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. 67. Effective January 1, 2001.)
  44. 55042.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the department finds it would be inequitable to use the usual monthly interest rate, it must calculate interest at a daily rate, but only when the fee was paid one business day late, all penalties were relieved, and a request for adjustment was filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55042.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the fee was due until the date of payment, if all of the following occur: (1) The payment of the fee was made one business day after the date the fee was due. (2) The person was granted relief from all penalties that applied to that fee payment. (3) The person files a request for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum, as defined in subdivision (a) of Section 6591.5, determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section does not apply to any payment made pursuant to a deficiency determination, a determination where a return has not been filed, or a jeopardy determination issued by the department. (e) This section only applies to electronic payments of fees. (Amended by Stats. 2021, Ch. 432, Sec. 169. (SB 824) Effective January 1, 2022.)
  45. 55044.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The department may relieve a penalty if a late return or payment was caused by reasonable circumstances beyond the person’s control and there was no willful neglect, but the person usually must file a sworn statement explaining the facts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55044. (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 34013, 55042, 55050, and 55086. (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. 100. (SB 1496) Effective January 1, 2023.)
  46. 55045.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55045. (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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  47. 55045.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    This section lets a spouse be relieved from liability for certain tax or fee understatements or nonpayments attributable to the other spouse if the spouse did not know, had no reason to know, and it would be inequitable to hold them liable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55045.1. (a) Under regulations prescribed by the board, if: (1) A tax or 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 tax or fee liability is attributable to one spouse; or any amount of the tax or fee reported on a return was unpaid and the nonpayment of the reported tax or fee liability is attributable to one spouse, or any amount of the fee due on a notice of determination or similar billing document used for collection of the fee was unpaid and the nonpayment of the fee liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that 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 tax or fee attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for the tax or fee (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax or 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 months, quarters, or years subject to the provisions of this part, but shall not apply to any calendar month, quarter, or year that is more than five years from the final date on the board-issued determination or similar billing document for collection of the fee, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a taxpayer or feepayer engaged in an activity or transaction that is subject to a tax or fee administered under this part to which the understatement or nonpayment is attributable. If neither spouse rendered substantial services as a taxpayer or feepayer, then the attribution of applicable items of understatement or nonpayment 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 fee or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 55. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  48. 55046.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may reduce some or all interest on fee debts if the missed payment was caused by an unreasonable error or delay by a board employee, and eligible requests must be filed with a sworn statement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55046. (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. 35. Effective January 1, 2002.)
  49. 55046.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The department can grant interest relief in certain disaster or emergency situations, and a person seeking relief usually must file a statement 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Returns and Payments [55040 - 55046.5] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55046.5. (a) If the department finds that a person’s failure to make a timely return 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 interest provided by Sections 55041, 55042, 55050, and 55061. (b) Except as provided in subdivision (c), any person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 101. (SB 1496) Effective January 1, 2023.)
  50. 55050.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. )

    Verify source ↗

    Certain fee payers must use electronic funds transfer, file a return on time, and may face 10% penalties for late, incorrect, or non-EFT payment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. ) ## 55050. (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 prescribed for the payment of the fee. 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, exclusive of prepayments, with respect to the period for which the return is required. (e) Any person required to remit fees pursuant to this article who remits those fees by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the fees incorrectly remitted. (f) Any person who fails to pay any fee to the state or any amount of fee required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 55061) 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 collected 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, exclusive of prepayments, for any one return. Any person remitting fees by electronic funds transfer shall be subject to the penalties under this section and not Section 55042. (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. 21. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  51. 55051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. ) ## 55051. 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 55050. 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. 71. Effective January 1, 2001.)
  52. 55052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. )

    Verify source ↗

    This section defines electronic funds transfer terms for fee payments and says when Fedwire may be used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. ) ## 55052. (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 55050 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. 71. Effective January 1, 2001.)
  53. 55053.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. )

    Verify source ↗

    Electronic-media filings must follow the board’s required method or form, and a taxpayer’s signed document filed electronically in the required form is treated as a signed, valid original.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [55050 - 55053] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 71. ) ## 55053. (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. 2001, Ch. 543, Sec. 52. Effective January 1, 2002.)
  54. 55061.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The department can determine unpaid fee amounts, add interest and penalties in some cases, and must give the feepayer written notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55061. (a) If the department is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no payment of the fee has been made to the state by a feepayer, the department may compute and determine the amount to be paid, based upon any information available to it. In addition, where the department is authorized to collect a fee for another state agency, or where the department is authorized to collect a fee under circumstances where the feepayer is not required to file a return, the department may issue a notice of determination or similar billing document for collection of the fee. One or more additional determinations may be made of the amount of the fee due for one, or for more than one period. The amount of the fee so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the fee, or any portion thereof, became due and payable until the date of payment. In making a determination, the department may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. (b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a). (c) If any part of the deficiency for which a determination of an additional amount due is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a). (d) The department shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners: (1) By placing the notice in a sealed envelope, with postage paid, addressed to the feepayer at their address as it appears in the records of the department. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason. (2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (3) (A) By delivering the notice electronically via secure transmission when either of the following applies: (i) The feepayer requests the notice of determination to be sent electronically via secure transmission. (ii) The 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. 111. (SB 1528) Effective January 1, 2025.)
  55. 55062.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A notice of an additional amount due usually must be served within 3 years, but if no return was filed, it must be served within 8 years.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55062. Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the return was due. (Amended by Stats. 2024, Ch. 499, Sec. 112. (SB 1528) Effective January 1, 2025.)
  56. 55063.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a deficiency arises during a decedent’s lifetime under this part, the fiduciary of the estate or trust, or another person liable for the fee, must serve a notice of deficiency determination within four months after written request, in the form required by the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55063. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 113. (SB 1528) Effective January 1, 2025.)
  57. 55064.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A notice of deficiency determination may be served after the normal deadline if the feepayer gives written consent before that deadline expires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Deficiency Determinations [55061 - 55064] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55064. If before the expiration of the time prescribed in Section 55062 for serving a notice of deficiency determination the feepayer 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 so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 114. (SB 1528) Effective January 1, 2025.)
  58. 55081.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

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    A person liable for an amount under Article 2, or any directly interested person, may ask 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55081. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30–day period, the amount determined to be due becomes final at the expiration thereof. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  59. 55082.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A petition for redetermination must be written and state the specific grounds for the request. It may be amended to add more grounds before the board issues its order or decision.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55082. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  60. 55083.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a redetermination petition is filed within 30 days, the board must reconsider the amount due and, if requested, give an oral hearing with 10 days’ notice. The board may also continue the hearing as needed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55083. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  61. 55084.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may change the amount of a determination before it becomes final, but any increase needs a claim asserted by the board 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55084. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the 25-percent penalty imposed by subdivision (c) of Section 55061 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  62. 55085.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55085. The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  63. 55086.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

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    Amounts determined by the board become payable when final, and an unpaid amount gets 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55086. All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become final, and if not paid when due and payable, a penalty of 10 percent of the amount determined to be due shall be added to the amount due and payable. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  64. 55087.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    Any notice required by this article must be served the same way as notice under Section 55061(d).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Redeterminations [55081 - 55087] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55087. Any notice required by this article shall be served in the same manner as prescribed for service of notice by subdivision (d) of Section 55061. (Amended by Stats. 2024, Ch. 499, Sec. 115. (SB 1528) Effective January 1, 2025.)
  65. 55101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Jeopardy Determinations [55101 - 55103] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the board thinks fee collection is in danger from delay, it must determine the fee due and note that on the determination; the fee then becomes immediately due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Jeopardy Determinations [55101 - 55103] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55101. If the board believes that the collection of any amount of the fee will be jeopardized by delay, it shall thereupon make a determination of the amount of the 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 notice of determination, the determination becomes final, and the delinquency penalty and interest provided in Section 55042 shall be attached to the amount of the fee specified therein. (Amended by Stats. 2004, Ch. 527, Sec. 13. Effective January 1, 2005.)
  66. 55102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Jeopardy Determinations [55101 - 55103] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a jeopardy determination is made, the feepayer may ask for redetermination within 10 days and must deposit any security the department requires within that same period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Jeopardy Determinations [55101 - 55103] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55102. The feepayer against whom a jeopardy determination is made may file a petition for redetermination thereof, pursuant to Article 3 (commencing with Section 55081), with the department within 10 days after the service upon the feepayer of notice of the determination, but they shall, within the 10-day period, deposit with the department any security that it deems necessary to ensure compliance with the provisions of this part. The security may be sold by the department at public sale if it becomes necessary to do so in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the same manner as prescribed for service of notice by Section 55061. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 116. (SB 1528) Effective January 1, 2025.)
  67. 55103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Jeopardy Determinations [55101 - 55103] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A person subject to a jeopardy determination may ask for an administrative hearing, but must file the application within 30 days and explain the factual and legal grounds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 3. Determinations [55040 - 55103] ( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Jeopardy Determinations [55101 - 55103] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55103. In accordance with any rules and regulations that the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive. (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination, or any part thereof, shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (c) To request the release of all or a part of the property to the person. (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual 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 55102, the security that the board deems necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the 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 shall not affect the provisions of Section 55101 relating to the finality date of the determination or to penalty and interest. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  68. 55121.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Suit for Fee [55121 - 55122] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Suit for Fee [55121 - 55122] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55121. The board may bring any legal action that is 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  69. 55122.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Suit for Fee [55121 - 55122] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    In a suit to enforce the state’s fee rights, a board certificate showing delinquency is prima facie evidence of the fee, delinquency, interest, penalty, and the board’s compliance; a writ of attachment may also be issued under the referenced civil procedure rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Suit for Fee [55121 - 55122] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55122. In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency of the amount of the fee, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the fee. In the action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  70. 55141.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Judgment for Fee [55141 - 55142] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Judgment for Fee [55141 - 55142] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55141. (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent. (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board. (3) For amounts determined under Section 55101, the date the notice of the board’s finding is mailed or issued. (4) For all other amounts, the date the assessment is final. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  71. 55142.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Judgment for Fee [55141 - 55142] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may release or subordinate a lien on property if certain 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Judgment for Fee [55141 - 55142] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55142. (a) If the board determines that the amount of the fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  72. 55161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Warrant for Collection [55161 - 55163] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The department or its authorized representative may issue a warrant to collect unpaid amounts and enforce liens within specified time limits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Warrant for Collection [55161 - 55163] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55161. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the department, or its authorized representative, may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal, or the Department of the California Highway Patrol, and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the manner and with the same effect as a levy of, and sale pursuant to, a writ of execution. (Amended by Stats. 2022, Ch. 474, Sec. 102. (SB 1496) Effective January 1, 2023.)
  73. 55162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Warrant for Collection [55161 - 55163] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The department may pay or advance certain service fees and expenses to the sheriff, marshal, or California Highway Patrol, and the department—not the court—approves newspaper publication fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Warrant for Collection [55161 - 55163] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55162. The department may pay or advance to the sheriff, marshal, or Department of the California Highway Patrol the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to writ of execution. The department, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 2022, Ch. 474, Sec. 103. (SB 1496) Effective January 1, 2023.)
  74. 55163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Warrant for Collection [55161 - 55163] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A person required to pay any amount under this part must bear the fees, commissions, and expenses, and those amounts may be collected from that person by warrant or other collection methods allowed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Warrant for Collection [55161 - 55163] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55163. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any other manner provided in this part for the collection of the fee. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  75. 55181.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55181. Whenever any feepayer is delinquent in the payment of the fee, the board, or its authorized representative, may seize any property, real or personal, of the feepayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the fee due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  76. 55182.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    Before a property sale, notice must be given to the delinquent feepayer and record interest holders at least 20 days in advance, using specified delivery, publication, and posting methods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55182. Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer 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 feepayer 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 deposited in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including the fee, interest, penalties, and costs, the name of the feepayer, and the further statement that unless the amount due is paid on or before the time fixed in the notice of the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and notice. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  77. 55183.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    At the sale, the board must sell the property and give the purchaser the proper sale documents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55183. At the sale, the property shall be sold by the board, or by its authorized agent, in accordance with law and notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the feepayer. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  78. 55184.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a sale produces more money than the fees, penalties, and costs owed, the board must handle the excess by returning it, withholding it for a court decision, or depositing it with the Controller depending on the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55184. If, after the sale, the money received exceeds the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess to him or her and obtain his or her receipt. If any persons having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If the receipt of the feepayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the feepayer, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 23. Effective January 1, 1997.)
  79. 55191.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A feepayer subject to certain sales and use tax liability is also liable for the same periods for Part 30 taxes, fees, and surcharges.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Seizure and Sale [55181 - 55191] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55191. (a) To the extent that a feepayer is subject to liability for sales and use taxes pursuant to Section 6071.1 or 6814, the feepayer is also subject to liability for the same periods for taxes, fees, and surcharges administered pursuant to Part 30 (commencing with Section 55001), as applicable. (b) (1) For purposes of this section, “fees administered pursuant to Part 30 (commencing with Section 55001)” shall include, but are not limited to: (A) A charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code). (B) A lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code. (C) A covered electronic waste recycling fee pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code). (D) A California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code. (E) A California electronic cigarette excise tax pursuant to the Healthy Outcomes and Prevention Education (HOPE) Act (Part 13.6 (commencing with Section 31000)). (F) A cannabis excise tax pursuant to the Cannabis Tax Law (Part 14.5 (commencing with Section 34010)). (2) “Fees administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Local Prepaid Mobile Telephony Services Collection Act (Part 21.1 (commencing with Section 42100)). (c) This section shall be applied and administered in the same manner as specified in Sections 6071.1, 6811, 6812, 6813, 6814, and 6815. (Added by Stats. 2023, Ch. 511, Sec. 35. (SB 889) Effective January 1, 2024.)
  80. 55201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may notify people or agencies holding a delinquent feepayer’s money or property, and state officers or agencies must get the notice before they present the feepayer’s claim to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55201. If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after 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 feepayer, or owing any debts to the feepayer. 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 feepayer to the Controller. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  81. 55202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    After notice, the notified persons must not transfer or otherwise dispose of certain credits, personal property, or debts they control, unless 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55202. After receiving the notice, 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  82. 55203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    People who receive this notice must immediately tell the board what credits, personal property, or debts they have or control. For bank-held deposits or similar property, the notice is effective only if it states the amount, interest, and penalty due and is delivered or mailed to the proper bank branch or office, and only up to that amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55203. All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession, or 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 in accordance with the records of the board, or the branch or office at which the deposit is carried or at which the credits or personal property is held, unless another branch or office is designated by the bank. 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. 1992, Ch. 1295, Sec. 42.7. Effective January 1, 1993.)
  83. 55204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

    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 covered property or debts and the state cannot recover the debt for that reason.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55204. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  84. 55205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The department may serve a notice of levy and require people holding a feepayer’s money or property to withhold the amount due and send it 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55205. (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 the feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of the 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 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. (c) 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. (d) 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 office of the financial institution where the credits or other property are held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 104. (SB 1496) Effective January 1, 2023.)
  85. 55205.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    If an employer withholds earnings for taxes under Section 55205 but does not remit them, the board can hold the employer liable and must notify the employer. If the employer still does not pay within 15 days, the amount is treated like a tax deficiency, can be assessed for up to seven years from first withholding, and interest accrues from that first withholding date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55205.5. (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 fee payer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 55205 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. 90. Effective January 1, 2001.)
  86. 55206.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The state’s remedies under this chapter are cumulative, and actions by the board or Attorney General do not count as choosing one remedy instead of others.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55206. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  87. 55207.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    Certain amounts owed under this part, including interest and penalties, get paid first in specified insolvency or enforcement situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55207. The amounts required to be paid by any person under this part, together with interest and penalties, shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his or her assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien, as provided in Section 7171 of the Government Code. The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  88. 55208.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board is generally not subject to specified Corporations Code provisions unless the applicant provides a written partnership agreement when applying for or receiving a permit, license, or registration number.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55208. 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. 16. Effective January 1, 1997.)
  89. 55209.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board may offer written installment payment agreements for fees, interest, and penalties, and may terminate them for noncompliance after notice. Review procedures must be available, and the collection cannot be stayed during review.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55209. (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 55086. (Amended by Stats. 2000, Ch. 1052, Sec. 91. Effective January 1, 2001.)
  90. 55209.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must give qualifying taxpayers an annual statement showing the year’s starting balance, payments made, and ending balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55209.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 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. 92. Effective January 1, 2001.)
  91. 55211.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The department may impose a collection cost recovery fee on a person who does not pay amounts due under this part, if it has mailed a demand notice warning that collection action may follow.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55211. (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. 170. (SB 824) Effective January 1, 2022.)
  92. 55212.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The California Department of Tax and Fee Administration may serve certain tax-related employer documents electronically, and may receive an employer return electronically, in some cases only with employer consent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 4. Collection of Fee [55121 - 55212] ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 5. Miscellaneous [55201 - 55212] ( Article 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55212. (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. 36. (SB 889) Effective January 1, 2024.)
  93. 55221.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the department finds a fee, penalty, or interest was paid twice or collected or computed incorrectly or illegally, it must record that finding and certify the excess amount and the payer. The excess must be credited against amounts due, and any balance refunded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55221. (a) If the department determines that any amount of the fee, penalty, or interest 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 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. 105. (SB 1496) Effective January 1, 2023.)
  94. 55221.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A feepayer must return an overcharged reimbursement amount to the customer after notice; if the feepayer does not, the amount must be remitted to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55221.5. When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed upon an amount that is not taxable or is in excess of the fee amount and is actually paid by the customer to the feepayer, the amount so paid shall be returned by the feepayer to the customer upon notification by the State Board of Equalization or the customer that the excess has been ascertained. If the feepayer fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the feepayer upon an amount that is not subject to the fee or is in excess of the fee amount, shall be remitted by that feepayer to this state. Those amounts remitted to the state by the feepayer shall be credited by the board on any amounts due and payable from the feepayer which are subject to this part and are based on the same activity, and the balance, if any, shall constitute an obligation due from the feepayer to this state. (Added by Stats. 1996, Ch. 1087, Sec. 63. Effective January 1, 1997.)
  95. 55222.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    Refund and credit claims must be filed on time and 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55222. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from 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 55061) of Chapter 3, after six months from the date the determinations have become final, or six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 55064. (b) A refund may be approved by the board for any period for which a waiver is given under Section 55064 if a claim therefor 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. 53. Effective January 1, 2002.)
  96. 55222.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55222.1. (a) The limitation period specified in Section 55222 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 ran be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 93. Effective January 1, 2001.)
  97. 55222.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55222.2. Notwithstanding Section 55222, 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. 33. Effective January 1, 2007.)
  98. 55222.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a valid refund claim is filed when the fee, interest, or penalty has not yet been paid in full, the claim is treated as timely for later payments applied 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55222.3. (a) A claim for refund that is otherwise valid under Section 55222 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 55061) or Article 4 (commencing with Section 55101) 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. 11. (AB 1856) Effective January 1, 2017.)
  99. 55223.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a claim is not filed within the time set by this article, the claimant 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55223. Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  100. 55224.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the board disallows a claim, in whole or in part, it must serve written notice on the claimant 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55224. 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 55061. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  101. 55225.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    Interest must be calculated, allowed, and paid on fee overpayments, 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55225. 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 first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the period commencing on the day after the due date of the payment and continuing through the same date in the immediately following month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the monthly period following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as to that to which interest is computed on the fee or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 20. Effective January 1, 1998.)
  102. 55226.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Claim for Refund [55221 - 55226] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55226. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 14. Effective January 1, 1999.)
  103. 55242.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55242. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  104. 55243.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A claimant may sue the board within 90 days after notice of the board’s action on a refund or credit claim, in Sacramento County court, and only on the grounds stated in the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55243. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  105. 55244.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55244. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  106. 55245.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a suit or action is not brought within the time set by this article, the person loses all demands against the state for the alleged overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55245. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  107. 55246.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the plaintiff wins a judgment, the judgment amount must be applied first to any fee owed by the plaintiff, 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55246. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be refunded to the plaintiff. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  108. 55247.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If a judgment finds money was illegally collected, interest is allowed at the modified adjusted rate for overpayments, and the board determines the date used for the refund period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55247. In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  109. 55248.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A plaintiff cannot get a judgment in an action against the board to recover a fee if the action is brought by the fee payer’s assignee or by someone 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. Suit for Refund [55242 - 55248] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55248. A judgment 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 feepayer paying the fee or by any person other than the person who has paid the fee. As used in this section, “assignee” does not include a person who has acquired the business of the feepayer which gave rise to the fee and who is thereby a successor in interest to the feepayer. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  110. 55261.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The Controller may recover erroneous refunds or credits in court, and the board may instead recover them and issue a deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55261. (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 55061) or Article 4 (commencing with Section 55101) 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. 52. Effective January 1, 1999.)
  111. 55262.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    In an action under subdivision (a) of Section 55261, the court may order a change of trial place 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55262. In any action brought pursuant to subdivision (a) of Section 55261, 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. 53. Effective January 1, 1999.)
  112. 55262.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the department did not cause an erroneous refund, it may not impose interest on that refund until 30 days after serving a repayment notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55262.5. (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 55261, 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 55261 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 117. (SB 1528) Effective January 1, 2025.)
  113. 55263.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The Attorney General must prosecute actions brought under subdivision (a) of Section 55263, and related civil procedure rules apply to those proceedings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 3. Recover of Erroneous Refunds [55261 - 55263] ( Article 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55263. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, 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. 54. Effective January 1, 1999.)
  114. 55281.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Cancellations [55281- 55281.] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If an amount was illegally determined, the department must certify the excess and authorize cancellation. 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 5. Overpayments and Refunds [55221 - 55281] ( Chapter 5 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 4. Cancellations [55281- 55281.] ( Article 4 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55281. (a) If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the department. (b) Any determination by the department that is in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 106. (SB 1496) Effective January 1, 2023.)
  115. 55301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board must enforce this part and may make 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55301. The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  116. 55302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may examine the books and records of any feepayer when it considers that necessary for carrying out this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55302. The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  117. 55303.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board may hire accountants, auditors, investigators, and other expert or clerical help when needed to carry out its powers and duties under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55303. 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  118. 55304.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A board certificate about notice by mail or personal service counts as prima facie evidence, and notices may generally be given by mailing or personal service unless another method is specifically required.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55304. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  119. 55305.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    People who prepare tax returns for pay, or provide services for return preparation, must not knowingly or recklessly disclose or misuse information given for the return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55305. (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 55041), 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. 94. Effective January 1, 2001.)
  120. 55306.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The board decides which feepayer accounts may join 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55306. (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. 51. (AB 2009) Effective January 1, 2015.)
  121. 55306.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    A feepayer’s account can enter the managed audit program only if it meets all listed criteria.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55306.1. A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or activities involve few or no statutory exemptions. (b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues. (c) The feepayer is liable for payment of a fee collected pursuant to this part 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. 52. (AB 2009) Effective January 1, 2015.)
  122. 55306.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    If the board selects a feepayer’s account for a managed audit, the board must specify the audit details and the feepayer must review its records and provide the 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55306.2. (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 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. 53. (AB 2009) Effective January 1, 2015.)
  123. 55306.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    The article does not limit the board’s authority to examine a feepayer’s books and records under Section 55302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55306.3. Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302. (Added by Stats. 2014, Ch. 105, Sec. 54. (AB 2009) Effective January 1, 2015.)
  124. 55306.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

    Verify source ↗

    After a managed audit is completed and verified by the board, unpaid liability interest is charged at half the usual rate, and the feepayer must pay the liabilities and interest by the board’s deadline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 1. Administration [55301 - 55306.4] ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55306.4. 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. 55. (AB 2009) Effective January 1, 2015.)
  125. 55321.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must administer this article, and the article applies to this part unless the context indicates otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55321. 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. 407, Sec. 1. Effective January 1, 1993.)
  126. 55322.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must create a Taxpayers’ Rights Advocate position, and the advocate or designee must help resolve taxpayer complaints and can stay actions in certain cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55322. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  127. 55323.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must create and run an education and information program for newly registered taxpayers and board audit and compliance staff, and electronic media used under this section may not show the voice, picture, or name of board members or the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55323. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance of inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 77. Effective January 1, 2000.)
  128. 55324.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must hold an annual hearing before the full board, and industry representatives and individual taxpayers may present proposals about changes to the Fee Collection Procedures Law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55324. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Fee Collection Procedures Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  129. 55325.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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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 taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55325. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  130. 55326.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    Revenue collected or assessed under this part must not be used to evaluate individual officers or employees, or to impose or suggest production quotas or goals. The board must certify this in its annual report.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55326. (a) The amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  131. 55327.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must create and run a program to evaluate individual employees’ or officers’ performance in their contact with taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55327. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  132. 55328.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must work with the Taxpayers’ Rights Advocate and other taxpayer-oriented groups to develop a plan to speed up 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55328. The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  133. 55329.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The board must run appeals staff review conferences with specified procedures, including a reasonable time and convenient location for the taxpayer, notice before recording, and advance notice of the taxpayer’s right to bring an attorney, accountant, or other agent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55329. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  134. 55330.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55330. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fees and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was found unreasonable. (d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 95. Effective January 1, 2001.)
  135. 55331.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    Board officers and employees may not knowingly investigate or surveil people for nontax administration-related purposes, with stated exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55331. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include hazardous substances tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  136. 55332.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    This section sets settlement procedures for disputed fee matters, including review by the Attorney General, approval limits for the director, public-record requirements, and confidentiality rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55332. (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) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential information for purposes of Section 55381. (h) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (i) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 37. (SB 889) Effective January 1, 2024.)
  137. 55333.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The tax agency must release a levy or notice to withhold if sale expenses exceed the debt, and the Taxpayers’ Rights Advocate may order release or return of limited amounts in specified hardship cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55333. (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 upon his or her finding that the 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, threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section shall not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 11. (SB 1507) Effective January 1, 2019.)
  138. 55333.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    If property has been levied on for a fee, the board must return the property or sale proceeds to the fee payer in specified cases, unless collection of the fee is in jeopardy.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55333.5. (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the fee payer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The fee payer has entered into and is in compliance with an installment payment agreement pursuant to Section 55209 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 55335. (Added by Stats. 1999, Ch. 929, Sec. 79. Effective January 1, 2000.)
  139. 55334.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    Levy exemptions are to be adjusted for debt collection purposes when the California Consumer Price Index change is more than 5% above the previous adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55334. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  140. 55335.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    A taxpayer may claim reimbursement from the board for certain bank and third-party check charges caused by an erroneous board action, if the claim is filed in the required form and within 90 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55335. (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 11. (SB 442) Effective January 1, 2014.)
  141. 55336.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The department must send taxpayers a preliminary notice at least 30 days before filing or recording certain liens, and must mail lien releases when 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 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55336. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 55101) of Chapter 3. (c) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but not later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (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 tax liability. (B) Release or subordination will be in the best interest of the state and the taxpayer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 109. (SB 1496) Effective January 1, 2023.)
  142. 55337.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. )

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    If a board officer or employee recklessly ignores published procedures, an aggrieved taxpayer may sue the State of California for damages in superior court.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337] ( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337] ( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55337. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs, including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceedings, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Amended by Stats. 2004, Ch. 183, Sec. 335. Effective January 1, 2005.)
  143. 55361.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. )

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    A person who refuses to provide a required return, report, supplemental return, or other data to the board commits a misdemeanor and may be fined up to $500 for each offense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55361. Any person who refuses to furnish any return or report required to be made, or who refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor and subject to a fine not to exceed five hundred dollars ($500) for each offense. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  144. 55362.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. )

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    A person who knowingly files a false return or report, blocks board inspections, fails to keep or preserve required records, or falsifies records commits a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55362. Any person who knowingly or willfully files a false return or report with the board, and any person who refuses to permit the board or any of its authorized representatives to make any inspection or examination for which provision is made in this part, or who fails to keep any records prescribed by the board, or who fails to preserve the records for the inspection of the board for the time that the board deems necessary, or who alters, cancels, or obliterates entries in the records for the purpose of falsifying the records, is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) or more than one thousand dollars ($1,000), by imprisonment in the county jail for not less than one month or more than six months, or by both. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  145. 55363.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. )

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    Any person who willfully evades or tries to evade payment of the fee under this part commits a felony and may be fined and imprisoned.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55363. Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony punishable by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000). (Amended by Stats. 2011, Ch. 15, Sec. 594. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
  146. 55363.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. )

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    This section makes it a crime to buy, install, use, sell, transfer, or possess certain sales-suppression devices or phantom-ware in California when done with the required intent or knowledge.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55363.5. (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or zapper or phantom-ware with the intent to defeat or evade the determination of an amount collected pursuant to this part is guilty of a misdemeanor. (b) (1) Any person who, for commercial gain, sells, purchases, installs, transfers, or possesses in this state any automated sales suppression device or zapper or phantom-ware with the knowledge that the sole purpose of the device is to defeat or evade the determination of an amount collected pursuant to this part is guilty of an offense punishable by a fine as specified in paragraph (2), by imprisonment in a county jail for not more than one year, or, pursuant to subdivision (h) of Section 1170 of the Penal Code, for 16 months, or two or three years, or by both that fine and imprisonment. In addition, any person who uses an automated sales suppression device or zapper or phantom-ware shall be liable for all taxes, interest, and penalties due as a result of the use of that device. (2) (A) Where a person is guilty of the offense described in paragraph (1) and the person sold, installed, transferred, or possessed three or fewer automated sales suppression devices or zappers or phantom-ware, that person shall be guilty of an offense punishable by a fine of not more than five thousand dollars ($5,000). (B) Where a person is guilty of the offense described in paragraph (1) and the person sold, installed, transferred, or possessed more than three automated sales suppression devices or zappers or phantom-ware, that person shall be guilty of an offense punishable by a fine of not more than ten thousand dollars ($10,000). (3) This subdivision shall not apply to a person that is a corporation that possesses any automated sales suppression device or zapper or phantom-ware for the sole purpose of developing hardware or software to combat the evasion of taxes by use of automated sales suppression devices or zappers or phantom-ware. (c) For purposes of this section: (1) “Automated sales suppression device” or “zapper” means a software program carried on a memory stick or removable compact disc, accessed through an Internet link, or accessed through any other means, that falsifies the electronic records of electronic cash registers and other point-of-sale systems, including, but not limited to, transaction data and transaction reports. (2) “Electronic cash register” means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data in whatever manner. (3) “Phantom-ware” means a hidden, preinstalled, or installed at a later time programming option embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that can be used to create a virtual second till or may eliminate or manipulate transaction records that may or may not be preserved in digital formats to represent the true or manipulated record of transactions in the electronic cash register. (4) “Transaction data” includes information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax or fee amount for each of the items subject to the tax or fee, the amount of cash or credit tendered, the net amount returned to the customer in change, the date and time of the purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction. (d) This section shall not preclude prosecution under any other law. (Added by Stats. 2013, Ch. 532, Sec. 2. (AB 781) Effective January 1, 2014.)
  147. 55364.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. )

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    A person convicted of a violation of this part is guilty of a misdemeanor and may be fined up to $500, jailed up to six months, or both, unless another penalty is specifically provided in the part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55364. Every person convicted for a violation of any provision of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), by imprisonment in the county jail for not more than six months, or by both. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  148. 55365.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. )

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    A prosecution for a violation of this part must be started within 3 years after the offense is committed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 7. Violations [55361 - 55365] ( Chapter 7 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55365. Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense. (Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
  149. 55381.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 8. Disclosure of Information [55381- 55381.] ( Chapter 8 added by Stats. 1992, Ch. 407, Sec. 1. )

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    The department must share certain fee-related information with a state agency in specified cases, and several parties are barred from disclosing protected feepayer information except as authorized.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381] ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) ## CHAPTER 8. Disclosure of Information [55381- 55381.] ( Chapter 8 added by Stats. 1992, Ch. 407, Sec. 1. ) ## 55381. (a) If the department collects a fee pursuant to this part on behalf of a state agency or pursuant to an interagency agreement with a state agency, or if the fee collected pursuant to this part is used to fund a program administered by a state agency, the department shall provide that state agency with any and all information obtained under this part relating to that fee. (b) It shall be unlawful for the department, the state agency for which the department collects the fee, or any person having an administrative duty under this part to make known, in any manner whatsoever, the business affairs, operations, or any other information pertaining to a feepayer that was submitted to the department in a report or return required by this part, or to permit any report or copy thereof to be seen or examined by any person not expressly authorized by subdivision (a) and this subdivision. However, the Governor may, by general or special order, authorize examination of the records maintained by the department under this part by other state officers, by officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. (c) Notwithstanding subdivision (b), the predecessors, successors, receivers, trustees, executors, administrators, assignees, and guarantors of a feepayer, if directly interested, may be given information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed. (d) Notwithstanding subdivision (b), information regarding the determination of any unpaid fees or the amount of the fees, interest, or penalties required to be collected or assessed may be disclosed to any agent of a vessel owner or operator subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code. (Amended by Stats. 2023, Ch. 511, Sec. 38. (SB 889) Effective January 1, 2024.)
  150. 568.

    ## 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 5. Tax Deeded Property [568- 568.] ( Article 5 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Certain tax-defaulted or previously tax-deeded property must be assessed.

    ## 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 5. Tax Deeded Property [568- 568.] ( Article 5 enacted by Stats. 1939, Ch. 154. ) ## 568. (a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed. The assessment shall be entered, in the name of the assessee on the secured roll. (b) All property which was tax-deeded to the state prior to the enactment of Chapter 988 of the Statutes of 1984 and was unassessed because of the tax deed to the state shall be assessed as if the tax deed was never issued. (Amended by Stats. 1985, Ch. 316, Sec. 8.)
  151. 5701.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The Legislature states that this part is meant to create a more equitable, uniform in-lieu tax system for racehorses.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5701. The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another respecting the method used in arriving at an assessed value; that this has resulted in serious inequities between the owners of racehorses depending in part on the county wherein they are assessed; that a continuation of current assessment practices will result in a substantial decrease in the breeding, boarding, and training of racehorses for racing competition in California and that current assessment practices have caused racehorse owners to remove their horses from California to other major breeding states with the result that over a period of time if these assessment practices are continued, both the breeding and racing of racehorses in California will suffer in that the quality and quantity of racehorses will be reduced and impaired; that a severe loss of employment and taxes to breeding and racing will result, attendance at race meetings will decrease, and betting will be reduced with consequent substantial loss of revenue to California. It is the intent of the Legislature, in enacting this part, to establish a more equitable method of taxing racehorses and thereby provide incentives to owners of these horses to maintain their horses within the state by providing for a uniform system of in-lieu taxation for the racehorses subject to the provisions of this part. The Legislature further finds that, because Arabian horses begin racing and breeding at least one year later than other breeds, Arabian horses should be treated equitably by allowing that breed four years before they are required to begin racing or be engaged in breeding activities. (Amended by Stats. 1985, Ch. 1250, Sec. 3. Effective September 30, 1985.)
  152. 5702.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5702. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1971, Ch. 1759.)
  153. 5703.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “racehorse” and excludes certain older horses that have not raced or been used for breeding in the last two calendar years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5703. “Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to participate in a horseracing contest in California wherein parimutuel racing is permitted under rules and regulations prescribed by the California Horse Racing Board. “Racehorse” does not mean or include any horse over three years old, or four years old in the case of an Arabian horse, that has not participated in a horserace contest on which parimutuel wagering is permitted or has not been used for breeding purposes in order to produce racehorses during the two previous calendar years. (Amended by Stats. 1985, Ch. 1250, Sec. 4. Effective September 30, 1985.)
  154. 5704.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    A person claiming, possessing, or controlling a racehorse must give the assessor the owner’s or agent’s name and address if asked.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5704. “Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor. (Added by Stats. 1971, Ch. 1759.)
  155. 5705.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Annual tax” means a tax imposed on the owner for any racehorse domiciled in California.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5705. “Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California. (Amended by Stats. 1972, Ch. 665.)
  156. 5706.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Current calendar year” means the period from January 1 through December 31, inclusive, for the tax that is imposed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5706. “Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed. (Repealed and added by Stats. 1972, Ch. 665.)
  157. 5707.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Previous calendar year” means the calendar year immediately before the calendar year when the annual tax is imposed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5707. “Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed. (Repealed and added by Stats. 1972, Ch. 665.)
  158. 5710.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Stallion” means a racehorse that has serviced at least three different broodmares during the previous two calendar years to produce a racehorse.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5710. “Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse. (Amended by Stats. 1972, Ch. 665.)
  159. 5711.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “producing broodmare” as a racehorse mare that produced a live foal in the previous calendar year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5711. “Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal. (Amended by Stats. 1972, Ch. 665.)
  160. 5712.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “nonproducing broodmare” as a racehorse mare that did not produce a live foal during the previous calendar year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5712. “Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)
  161. 5713.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “stakes-winning broodmare.”

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5713. “Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation. (Amended by Stats. 1972, Ch. 665.)
  162. 5714.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “stakes-producing broodmare.”

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5714. “Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation. (Amended by Stats. 1972, Ch. 665.)
  163. 5715.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “stakes yearling,” “stakes two-year-old,” and “stakes three-year-old” as racehorses of the designated age that were foaled by a stakes-winning or stakes-producing broodmare.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5715. “Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare. (Amended by Stats. 1972, Ch. 665.)
  164. 5716.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    A “yearling” is a racehorse foaled during the previous calendar year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5716. “Yearling” means a racehorse which was foaled during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)
  165. 5716.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Foal” means a racehorse foaled during the current calendar year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5716.5. “Foal” means a racehorse which is foaled during the current calendar year. (Added by Stats. 1972, Ch. 665.)
  166. 5717.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Active racehorse” means a racehorse that ran in a horseracing contest allowed for parimutuel wagering during the previous calendar year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5717. “Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)
  167. 5718.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “nonactive racehorse.”

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5718. “Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger. (Amended by Stats. 1972, Ch. 665.)
  168. 5719.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Live foal” means a foal that has lived for at least three days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5719. “Live foal” means a foal which has lived for a period of three days or more. (Added by Stats. 1971, Ch. 1759.)
  169. 5720.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “stud fee” as the money charged by a stallion owner for mating his stallion to a broodmare.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5720. “Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare. (Added by Stats. 1971, Ch. 1759.)
  170. 5720.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    “Stud fee classification” is determined by the highest stud fee charged for mating a mare to a stallion during the previous calendar year.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5720.5. “Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)
  171. 5720.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    This section defines “domicile” for racehorses.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 1. General Provisions and Definitions [5701 - 5720.6] ( Chapter 1 added by Stats. 1971, Ch. 1759. ) ## 5720.6. “Domicile” means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race. (b) The residence on January 1 of the current calendar year of the owner of any racehorse that is not quartered at a home ranch or other location when not racing or in training to race. (Added by Stats. 1972, Ch. 665.)
  172. 5721.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 2. Imposition of Tax [5721 - 5722] ( Chapter 2 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    An annual tax is imposed on owners of racehorses for racehorses domiciled in this state, starting with the 1973 calendar year and continuing each year after.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 2. Imposition of Tax [5721 - 5722] ( Chapter 2 added by Stats. 1971, Ch. 1759. ) ## 5721. For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is hereby imposed an annual tax on owners of racehorses for such racehorses domiciled in this state, which shall be in lieu of any property tax on racehorses subject to taxation pursuant to this part. (Amended by Stats. 1972, Ch. 665.)
  173. 5722.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 2. Imposition of Tax [5721 - 5722] ( Chapter 2 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    Owners must pay an annual tax on racehorses and broodmares, with the amount set by horse category and other listed criteria.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 2. Imposition of Tax [5721 - 5722] ( Chapter 2 added by Stats. 1971, Ch. 1759. ) ## 5722. The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 Age 13 STALLIONS and younger and older Stud fee classification $10,000 and up ........................ $1,000 $650 7,500 and up ........................ 750 500 5,000 and up ........................ 500 330 3,000 and up ........................ 300 200 1,500 and up ........................ 150 100 1,000 and up ........................ 100 65 Less than 1,000 ........................ 75 50 BROODMARES Stakes-winning producing broodmares ........................ 75 50 Stakes-producing broodmares ........................ 75 50 Other producing broodmares ........................ 40 28 Stakes-winning nonproducing broodmares ........................ 35 25 Other nonproducing broodmares ........................ 20 12 ACTIVE RACEHORSES Racehorses which in the previous calendar year earned: $100,000 or more ........................ 150 Between 50,000 and 99,999 ........................ 100 Between 25,000 and 49,999 ........................ 60 Less than 25,000 ........................ 40 OTHER RACEHORSES Stakes yearlings, stakes two-year-olds, stakes three-year-olds ........................ 35 Other yearlings, two-year- olds, three-year-olds, and nonactive racehorses ........................ 20 (Amended by Stats. 1972, Ch. 665.)
  174. 5741.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 3. Exemptions [5741- 5741.] ( Chapter 3 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    Foals born to a racehorse mare during the current calendar year are exempt from the tax imposed under this part or any other part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 3. Exemptions [5741- 5741.] ( Chapter 3 added by Stats. 1971, Ch. 1759. ) ## 5741. Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code. (Amended by Stats. 1972, Ch. 665.)
  175. 5761.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The racehorse tax is determined at 12:01 a.m. on January 1 of the tax year and is immediately due and payable to the county tax collector where the racehorse is domiciled.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5761. The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled. (Amended by Stats. 1972, Ch. 665.)
  176. 5762.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The tax imposed by this part becomes delinquent at 5 p.m. on February 15 of the calendar year for which it is imposed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5762. The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed. (Amended by Stats. 1972, Ch. 665.)
  177. 5763.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    A 6% delinquent penalty attaches when a tax under this part becomes delinquent, and an additional 1% penalty adds each month until the tax and penalties are paid in full.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5763. A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1 percent shall attach to the tax on the first day of the first calendar month commencing after the tax becomes delinquent and on the first day of each calendar month thereafter, until the delinquent tax and penalties have been paid in full. (Amended by Stats. 1972, Ch. 665.)
  178. 5764.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    If delay may jeopardize county tax payment, the tax collector must determine the tax owed and the amount becomes immediately due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5764. If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be jeopardized by delay, the tax collector shall thereupon make a determination of the tax or the amount of tax to be collected. The amount so determined shall be immediately due and payable. Such jeopardy determinations and the amount of tax found to be due thereunder may be collected by the tax collector by any legal means, including, but not limited to, the procedures established pursuant to Chapter 3.3 (commencing with Section 2851), Chapter 4 (commencing with Section 2901), Chapter 5 (commencing with Section 3002), and Chapter 6 (commencing with Section 3101) of Part 5 of this division. (Amended by Stats. 1972, Ch. 665.)
  179. 5765.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The assessor may audit the books and records of owners of racehorses subject to this tax, and must do so in certain cases determined by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5765. (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to determine if the correct information has been reported and the proper amount of tax has been paid. (b) In those cases wherein the board determines that an audit would have been required under Section 469 if the racehorses were subject to property taxation, rather than to the provisions of this part, the assessor shall perform such audits of the books and records of the owners of racehorses subject to the tax imposed by this part as the board by rules and regulations may prescribe. (Amended by Stats. 1972, Ch. 665.)
  180. 5766.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The tax in this part may be imposed within five years after it would otherwise be due, and penalties start from the time described in Section 5763.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5766. The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763. (Amended by Stats. 1972, Ch. 665.)
  181. 5767.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    If a required report is filed late, the tax collector must impose a 10% penalty on the tax due plus the penalties in Section 5763. If a required report is false or fraudulent and meant to evade tax, the tax collector must impose a 25% penalty on the tax due plus the penalties in Section 5763.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5767. If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10 percent of the tax, and the penalties provided by Section 5763. If any person required to file the report required by Section 5782 files any false or fraudulent report with an intent to defeat or evade any tax due under this part, the tax collector shall impose on the lawful amount of tax due under this part, a penalty equal to 25 percent of the tax, and the penalties provided by Section 5763. (Amended by Stats. 1972, Ch. 665.)
  182. 5768.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    On request by the assessor, a racehorse owner subject to this tax must provide true copies of relevant business records, and must keep those records for five years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 4. Collection [5761 - 5768] ( Chapter 4 added by Stats. 1971, Ch. 1759. ) ## 5768. Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, a true copy of business records relevant to the number and type of racehorses located in any county of the state during any taxable period and the number of days spent in each county during that period. Records referred to in this section shall be retained by the owner for a period of five years from the date any tax to which they relate becomes due. (Amended by Stats. 1972, Ch. 665.)
  183. 5781.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The State Board of Equalization must make reasonable rules, regulations, and forms needed to carry out this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. ) ## 5781. The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part. (Added by Stats. 1971, Ch. 1759.)
  184. 5782.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The owner of a racehorse must report the tax due on assessor-provided forms.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. ) ## 5782. On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due. The reports required by this section may be filed with the tax collector of the county in which the racehorse had its domicile. The reports shall be filed on or before 5:00 p.m. on the day the tax due becomes delinquent. (Amended by Stats. 1972, Ch. 665.)
  185. 5783.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The county auditor must transfer certain taxes and a copy of the report to the county that should receive the funds.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. ) ## 5783. The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as shown on the report, together with a copy of the report, in order that the auditor of any county receiving transferred funds can allocate them in the manner provided for in Section 5790. (Amended by Stats. 1983, Ch. 1281, Sec. 35. Effective September 30, 1983.)
  186. 5790.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. )

    Verify source ↗

    The county auditor must allocate racehorse tax proceeds, interest, and penalties promptly, following specific split rules based on where the racehorse was domiciled.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 12. TAXATION OF RACEHORSES [5701 - 5790] ( Part 12 added by Stats. 1971, Ch. 1759. ) ## CHAPTER 5. Administration [5781 - 5790] ( Chapter 5 added by Stats. 1971, Ch. 1759. ) ## 5790. All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the following manner: (a) If the domicile of the racehorse was located within a city and any school district, the proceeds from such racehorse shall be distributed one-third to the city, one-third to the school district, and one-third to the county. (b) If the domicile of the racehorse was located outside of any city but was located within one or more school districts, the proceeds from such racehorse shall be distributed one-half to the school district or districts and one-half to the county. (c) If the domicile of the racehorse was located in both an elementary school district and a high school district, the proceeds allocable to school districts shall be divided equally between the elementary and high school districts to the exclusion of all other school districts. The details of the method of allocation shall be supplied by the county auditor, and shall fairly carry out the purposes of this section. (Added by renumbering Section 5801 by Stats. 1980, Ch. 285, Sec. 6. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
  187. 5800.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

    Verify source ↗

    This section says the part is known as “The Manufactured Home Property Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5800. This part shall be known and may be cited as “The Manufactured Home Property Tax Law.” (Amended by Stats. 1991, Ch. 796, Sec. 2.)
  188. 5801.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

    Verify source ↗

    This section defines “manufactured home” for this part of the code and excludes certain homes that have become real property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5801. (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which: (1) Was first sold new on or after July 1, 1980. (2) Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part. (b) (1) “Manufactured home,” as used in this part, does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed. (2) Except as provided in paragraph (1), a manufactured home, otherwise subject to taxation pursuant to this part, shall not be classified as real property for property taxation purposes that would be excluded from taxation pursuant to this part. (Amended by Stats. 2002, Ch. 775, Sec. 36. Effective January 1, 2003.)
  189. 5802.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

    Verify source ↗

    Section 5802 defines “base year value” for manufactured homes and gives special valuation rules for new construction, delinquent license fees, conversions, and same-year ownership changes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5802. (a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it is purchased or changes ownership, the base year value of the new construction is its full cash value on the date on which the new construction is completed, and if uncompleted, on the lien date. (b) The base year value of a manufactured home for which the license fee is delinquent shall be its full cash value on the lien date for the fiscal year in which it is first enrolled. (c) The base year value of a manufactured home converted pursuant to Section 18119 of the Health and Safety Code from taxation under Part 5 (commencing with Section 10701) of Division 2 to taxation under this part shall be its full cash value on the lien date for the fiscal year in which that manufactured home is first enrolled. A manufactured home that has been converted is not subject to supplemental assessment pursuant to Section 75.5 by reason of the conversion. (d) The base year value of a manufactured home that changes ownership in the same calendar year after a conversion in the same calendar year, shall be its full cash value on the date of the change in ownership and its value shall be enrolled on the next lien date. The change in ownership is not subject to supplemental assessment as provided in Section 75.5. (e) This section shall become operative on January 1, 1999. (Amended by Stats. 2002, Ch. 775, Sec. 36.5. Effective January 1, 2003.)
  190. 5803.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

    Verify source ↗

    This section defines “full cash value” for manufactured homes and requires the assessor to consider specified valuation data when valuing a manufactured home on rented or leased land.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5803. (a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped and installed, including any value attributable to a manufactured home accessory building or structure as defined in Section 18008.5 of the Health and Safety Code which is sold along with the manufactured home, giving recognition, however, to the exemption provided in subdivision (m) of Section 3 of Article XIII of the Constitution. (b) The Legislature finds and declares that, because owners of manufactured homes subject to property taxation on rented or leased land do not own the land on which the manufactured home is located and are subject to having the manufactured home removed upon termination of tenancy, “full cash value” for purposes of subdivision (a) does not include any value attributable to the particular site where the manufactured home is located on rented or leased land which would make the sale price of the manufactured home at that location different from its price at some other location on rented or leased land. In determining the “full cash value” of a manufactured home on rented or leased land, the assessor shall take into consideration, among other relevant factors, cost data issued pursuant to Section 401.5 or sales prices listed in recognized value guides for manufactured homes, including, but not limited to, the National Automobile Dealers Association’s Manufactured Housing Appraisal Guide. (Amended by Stats. 2007, Ch. 596, Sec. 21. Effective January 1, 2008.)
  191. 5804.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

    Verify source ↗

    This section defines “taxable value of a manufactured home.”

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5804. As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825. (Amended by Stats. 1991, Ch. 796, Sec. 6.)
  192. 5805.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

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    Manufactured home accessories on certain rented or leased lots are generally not subject to local property tax, unless the manufactured home is also locally taxed under this part or the accessory is permanently affixed to the land.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 1. General Provisions and Definitions [5800 - 5805] ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5805. (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, and which were subject to the state vehicle license fee, shall not be subject to local property taxation, unless the manufactured home is also subject to local property taxation pursuant to this part or the accessory is permanently affixed to the land, such as on a foundation. (b) In accordance with subdivision (a), manufactured home accessories installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, shall be presumed subject to the state vehicle license fee. This presumption may be rebutted by evidence that an accessory was not included in the vehicle license fee base for the manufactured home or was not otherwise subject to the vehicle license fee. (Amended by Stats. 1991, Ch. 796, Sec. 7.)
  193. 5810.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. )

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    Manufactured homes are generally taxed like other personal property on the roll, unless this part provides otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5810. Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on the roll as defined in Section 109. (Amended by Stats. 1991, Ch. 796, Sec. 8.)
  194. 5811.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. )

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    Local property tax on a manufactured home is calculated by applying the relevant assessment ratio and tax rate to the home’s taxable value.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5811. The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated. (Amended by Stats. 2002, Ch. 775, Sec. 38. Effective January 1, 2003.)
  195. 5812.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. )

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    This section requires certain manufactured home values to be entered on the assessment roll by the next lien date, and it makes some changed-ownership or completed-new-construction homes subject to supplemental assessment unless an exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5812. (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date. (b) Except as provided in subdivisions (c) and (d) of Section 5802, a manufactured home that has changed ownership or had new construction completed is subject to supplemental assessment as provided in Section 75.5. (Amended by Stats. 2002, Ch. 775, Sec. 39. Effective January 1, 2003.)
  196. 5813.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. )

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    For each lien date after the base year value date, a manufactured home’s taxable value is the lowest of three measures, with a 2% annual increase cap on the inflation-adjusted base year value.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 2. Determination of Taxable Values [5810 - 5813] ( Chapter 2 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5813. For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of: (a) Its base year value, compounded annually since the base year by an inflation factor, which shall be the percentage change in the cost of living, as defined in Section 51, provided, that any percentage increase shall not exceed 2 percent of the prior year’s value; or (b) Its full cash value, as defined in Section 5803, as of the lien date, taking into account reductions in value due to damage, destruction, depreciation, obsolescence, or other factors causing a decline in value; or (c) If the manufactured home is damaged or destroyed by disaster, misfortune, or calamity, its value determined pursuant to (b) shall be its base year value until the manufactured home is restored, repaired or reconstructed or other provisions of law require establishment of a new base year value. (Amended by Stats. 2002, Ch. 775, Sec. 40. Effective January 1, 2003.)
  197. 5814.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 3. Change in Ownership [5814 - 5815] ( Chapter 3 added by Stats. 1980, Ch. 285, Sec. 7. )

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    This section says that, for this part, “change in ownership” and “purchase” use the meanings from Sections 60 to 68, and those sections’ operative dates control whether a manufactured home has changed ownership or been purchased.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 3. Change in Ownership [5814 - 5815] ( Chapter 3 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5814. (a) For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable. The operative dates of those sections shall be controlling in the determination of whether a change in ownership or purchase of a manufactured home has occurred. (b) As used in Sections 60 to 68, inclusive, the term “real property” includes a manufactured home that is subject to tax under this part. (Amended by Stats. 2001, Ch. 407, Sec. 8. Effective January 1, 2002.)
  198. 5815.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 3. Change in Ownership [5814 - 5815] ( Chapter 3 added by Stats. 1980, Ch. 285, Sec. 7. )

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    A manufactured home taken off-site and returned to a dealer for resale is not subject to property tax while it stays in the dealer’s inventory, as long as it remains personal property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 3. Change in Ownership [5814 - 5815] ( Chapter 3 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5815. Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property. (Added by Stats. 1991, Ch. 796, Sec. 13.)
  199. 5825.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 4. New Construction [5825- 5825.] ( Chapter 4 added by Stats. 1980, Ch. 285, Sec. 7. )

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    This section defines “newly constructed” for manufactured homes and requires the assessor to set base year value rules for certain replacements and new construction.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 4. New Construction [5825- 5825.] ( Chapter 4 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5825. (a) “Newly constructed” and “new construction” means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any alteration of the manufactured home which constitutes a major rehabilitation thereof or which converts the property to a different use. (b) Any rehabilitation, renovation, or modernization which converts a manufactured home to the substantial equivalent of a new manufactured home is a major rehabilitation of that manufactured home. (c) Notwithstanding subdivisions (a) and (b), if a manufactured home has been damaged or destroyed by misfortune or calamity, “newly constructed” and “new construction” does not mean any timely reconstruction or replacement of the manufactured home, or portion thereof, where the manufactured home after reconstruction or replacement is substantially equivalent to the manufactured home prior to damage or destruction. Any reconstruction or replacement of a manufactured home, or portion thereof, which is not substantially equivalent to the damaged or destroyed manufactured home, shall be deemed to be new construction and only that portion which exceeds substantially equivalent reconstruction or replacement shall have a new base year value determined pursuant to Section 110.1. If a manufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code, is destroyed or damaged by misfortune or calamity and is replaced by a substantially equivalent manufactured home subject to local property taxation, the assessor shall determine a base year value for that replacement manufactured home so that the property taxes levied, after adjustment for any applicable exemption, shall be the same amount as the vehicle license and registration fees for the previous manufactured home for the year prior to its destruction or damage. (d) Notwithstanding subdivisions (a) and (b), if a manufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code is taken by eminent domain, acquired by a public entity, or subject to any governmental action resulting in a judgment of inverse condemnation, “newly constructed” and “new construction” shall not mean any timely replacement of that manufactured home. If a manufactured home, subject to vehicle license and registration fees pursuant to Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety Code, is taken by eminent domain, acquired by a public entity, or subject to any governmental action resulting in a judgment of inverse condemnation, and is replaced by a comparable manufactured home subject to local property taxation, the assessor shall determine a base year value for the replacement manufactured home so that the property taxes levied, after adjustment for any applicable exemption, shall be the same amount as the vehicle license and registration fees for the previous manufactured home in the year that manufactured home was taken, acquired, or adjudged to be inversely condemned. (e) The assessor shall determine the new base year value for the portion of any manufactured home which has been newly constructed. The base year value of the remainder of the manufactured home assessed, which did not undergo new construction, shall not be changed. New construction in progress on the lien date shall be appraised at its full value on such date and each lien date thereafter until the date of completion at which time the entire portion of the manufactured home which is newly constructed shall be reappraised at its full value. (Amended by Stats. 1991, Ch. 796, Sec. 14.)
  200. 5830.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 5. Collection of Taxes on Mobilehomes [5830 - 5832] ( Chapter 5 added by Stats. 1980, Ch. 285, Sec. 7. )

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    Manufactured home taxes must be entered on the secured roll and are subject to secured-roll tax rules, with specified exceptions for collection and transfer to the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 5. Collection of Taxes on Mobilehomes [5830 - 5832] ( Chapter 5 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5830. The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll, provided, however: (a) If the taxes on any manufactured home are not a lien on real property of the owner of the manufactured home pursuant to Section 2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll; and (b) If the taxes on any manufactured home which are not a lien on real property of the owner of the manufactured home remain unpaid at the time set for the declaration of default for delinquent taxes, the taxes on the manufactured home, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll. (c) The taxes on manufactured homes may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5, notwithstanding the provisions of Section 2605 and whether or not the board of supervisors has adopted a resolution in accordance with Section 2700. (Amended by Stats. 1991, Ch. 796, Sec. 15.)

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