United States — California Code

United States — California legislation

Revenue and Taxation Code, 1939

911 communications911 emergency services911 emergency systems911 services911 systems988 Suicide and Crisis LifelineABLE programsCPI adjustmentDMV administrationFedwireFranchise Tax BoardFranchise Tax Board actionsFranchise Tax Board administrationFranchise Tax Board electionGross incomeLIFO accountingMedi-Cal managed care plansRoth IRAS corporation penaltiesS corporation reportingS corporation taxS corporationsSecretary of State filingsTaxable incomeVoIPVoIP service definitionabated tax recoveryabatementabstract listsaccelerated public auctionaccess chargesaccessibilityaccessibility improvementsaccount creditaccount establishmentaccountingaccounting adjustmentsaccounting definitionsaccounting methodaccounting methodsaccounting periodaccounting periodsaccounting systemsaccrued rightsaccuracy-related penaltiesacknowledgmentsacquisition indebtednessadditional feesadditional property tax ratesadditions to taxaddress change notificationaddress recordsadjusted gross incomeadjustmentsadjustments timingadministrationadministration costsadministration expensesadministrative adjustmentsadministrative appealadministrative appealsadministrative approvaladministrative authority definitionadministrative certificationadministrative chargesadministrative claimsadministrative complaintsadministrative complianceadministrative cost recoveryadministrative costsadministrative deadlinesadministrative decision-makingadministrative determinationadministrative determinationsadministrative disallowanceadministrative dischargeadministrative discretionadministrative enforcementadministrative evidenceadministrative exemptionsadministrative expense capadministrative extensionsadministrative feesadministrative filingadministrative filing deadlinesadministrative finalityadministrative hearingadministrative hearingsadministrative noticeadministrative powersadministrative procedureadministrative proceedingsadministrative processadministrative programsadministrative protestadministrative publicationsadministrative reconsiderationadministrative redeterminationadministrative referraladministrative regulationsadministrative relianceadministrative reliefadministrative remediesadministrative reportingadministrative requestsadministrative res judicataadministrative resourcingadministrative reviewadministrative rulemakingadministrative rulesadministrative rulingsadministrative statementsadoptionadvance grantsadverse claimsadvertisingaffidavitaffidavitsaffiliated corporationsaffiliated groupsaffordability housingaffordable housingaffordable housing obligationsagency appointmentagency authorityagency coordinationagency data exchangeagency definitionagency definitionsagency guidanceagency memorandum of understandingagency notificationagency/representationagreement effective dateagreements and deedsagricultural equipmentagricultural exemptionagricultural fairsagricultural land useagricultural land valuationagricultural propertyagricultureair carrier operationsaircraftaircraft and ship income exclusionsaircraft assessmentaircraft assessment and taxationaircraft fuelaircraft jet fuelaircraft jet fuel dealer permitaircraft jet fuel taxaircraft jet fuel tax administrationaircraft of historical significanceaircraft salesaircraft taxationaircraft valuationairport operationsairport property interestsalcohol beverage taxalcohol productionalcoholic beverage taxalcoholic beverage tax administrationalcoholic beverage tax collectionalcoholic beverage transportalien corporationsalimonyalimony paymentsallocated assessed valueallocationallocation claims by eligible countiesallocation of incomeallocation of income and deductionsallocation proceduresalterationsalternative minimum taxamended determinationamended filingsamended returnsammunitionamortizationamount roundinganimal welfareannexation development planannual assessmentannual disclosureannual feesannual information returnsannual reportingannual returnsannual statementsannual taxannual tax determinationannual taxpayer statementsannuitiesannuity contractsannuity fundsanswer deadlineanti-evasionappeal costsappeal procedureappealsappeals and exemptionsappeals and staysappeals boardsappeals conferencesappeals deadlinesappeals procedureappeals routingappeals staff review conferencesappeals/hearingsappeals/protestsapplicabilityapplicability of tax provisionsapplication feeapplication feesapplication filingapplication formsapplication noticesapplication of amendmentsapplication processapplication processingapplicationsappointment of agentappointment procedureappointmentsapportionmentapportionment formulaappraisalappraisal commissionappraisal expensesappraisal practicesappraisal workappraisalsappraiser qualificationsappropriationappropriation and allocationappropriation restrictionsappropriationsarbitrationarbitration procedureartart property exemptionartworksassessed or collected amountsassessed propertyassessed valuationsassessed valueassessed valuesassessmentassessment adjustmentsassessment administrationassessment analyst certificatesassessment analyst certificationassessment and collectionassessment and collection of taxassessment and levyassessment appealassessment appealsassessment appeals boardassessment appeals board appointmentassessment appeals board trainingassessment appeals boardsassessment apportionmentassessment cancellationassessment computationassessment computationsassessment contractsassessment correctionassessment correctionsassessment deadlinesassessment definitionassessment definitionsassessment disputesassessment equalizationassessment feesassessment hearingassessment hearingsassessment increasesassessment levyassessment limitation periodassessment limitation periodsassessment limitationsassessment methodologyassessment noticeassessment noticesassessment of aircraftassessment paymentsassessment penaltiesassessment periodsassessment practicesassessment procedureassessment proceduresassessment protestsassessment ratioassessment reassessmentassessment reconsiderationassessment recordassessment recordsassessment redeterminationassessment reductionassessment reduction applicationsassessment reduction deadlinesassessment reduction hearingsassessment reportingassessment reviewassessment rollassessment roll administrationassessment roll computationassessment roll entriesassessment roll requirementsassessment rollsassessment standardsassessment valuationassessment yearassessment year correctionsassessmentsassessor dutiesassessor filingassessor filingsassessor informationassessor information requestsassessor noticeassessor office equipmentassessor office operationsassessor recordsassessor reportingassessor responsibilitiesassessor staffingasset acquisitionsasset basisasset classificationasset conversionasset dedicationasset disclosureasset disposition restrictionasset disposition restrictionsasset distributionasset forfeitureasset levy noticeasset redemptionasset restraintasset saleasset seizureasset seizure and saleasset taxationasset transferasset transfer restrictionasset transfer restrictionsasset useful lifeasset valuationassignmentsassistance paymentsattachmentattachment in litigationattachmentsattendance feesattorney feesattorney’s feesauctionauction paymentsauction postponementauction salesaudio recordingsauditaudit administrationaudit and compliance trainingaudit and disclosureaudit and examinationaudit assessmentsaudit correctionsaudit costsaudit noticesaudit procedureaudit proceduresaudit processaudit programaudit reportingaudit reviewaudit/inspectionauditing resourcesauditor calculationsauditor dutiesauditsauthenticationautomated clearinghouseaviationaviation fuelaviation gasolinebackup taxbackup withholdingbad checksbad debtsballot approvalballot measuresballot pamphlet disclosuresballot propositionsbank account holdsbank account withholdingbank and financial corporation taxationbank chargesbank deposit noticebank deposit restraintbank depositsbank noticebank noticesbank taxbank taxationbank withholdingbankingbanking costsbankruptcybankruptcy tax assessmentbase year valuebase year value correctionsbase year value transferbase year valuesbase-year valuebasisbasis adjustmentbasis adjustmentsbasis allocationbasis calculationbasis computationbasis determinationbasis for propertybasis of propertybasis rulesbeer and winebeer and wine tax presumptionsbeer and wine taxationbeer shipmentsbeer taxbeneficiariesbenefit administrationbenefit limitationsbenefitsbenefits paymentsbidding processbill amendment notificationbillingbilling liabilitybilling periodsbingo proceedsboard administrationboard adviceboard appointmentboard appointmentsboard authorityboard communicationsboard compensationboard compositionboard conductboard data requestsboard decisionsboard disqualificationboard governanceboard member qualificationboard member trainingboard membershipboard membership eligibilityboard membership withdrawalboard of equalizationboard organizationboard procedureboard proceduresboard reportingboard roll adjustmentsboard roll correctionsboard roll errorsbond compliancebond covenantsbond debt limitsbond deliverybond financingbond interestbond issuancebond premiumbond premiumsbond redemptionbond registrationbond requirementbond salebond transactionsbond withdrawal timingbonding requirementsbondsbooks and records examinationbookstore propertybookstore property taxbracket indexingbreast cancer screening and research fundingbudget adjustmentsbudget administrationbudget appropriationsbudget reductionsbudget reimbursementsbudget reportingbudgetingbuilding improvementsbuilding modificationsbuilding permitsbulk transfer/terminal systembullionbundled salesburden of proofbus operationsbusiness assetsbusiness compliancebusiness creditsbusiness day calculationbusiness expensesbusiness incomebusiness income taxbusiness income taxationbusiness interest carryforwardbusiness inventoriesbusiness license recordsbusiness licensingbusiness location recordsbusiness lossesbusiness nexusbusiness recordsbusiness registrationbusiness salebusiness sale liabilitybusiness successionbusiness terminationbusiness termination noticebusiness transfercancellationcancellation of assessmentscancellation of chargescancellation of determinationscancellation of tax determinationscancellation voucherscancellationscancellations and refundscannabiscannabis businesscannabis equitycannabis excise taxcannabis taxcannabis tax administrationcannabis tax collectioncannabis tax fundcannabis taxationcapital accountcapital contributionscapital expenditurescapital gainscapital gains and lossescapital lossescarbon dioxidecargo containerscargo theft deterrencecarrier inspection feecarrier reportingcarrybackcarrybackscarryovercarryoverscase review timelinescash handlingcash method accountingcash register softwarecash transactionscashflow loanscashflow managementcemetery exemptioncemetery propertycertificate cancellationcertificate handlingcertificate issuancecertificate of paymentcertificate reinstatementcertificate renewalcertificate revocationcertificated aircraftcertificatescertificationcertification and reservation processcertification deadlinescertification disclosureschange in ownershipchange in ownership documentschange in ownership reportingchange of ownershipchapter constructionchapter titlecharitable contribution deductionscharitable contributionscharitable contributions designationcharitable corporationscharitable deductioncharitable deductionscharitable donationcharitable donationscharitable exemptioncharitable gamingcharitable organizationcharitable organization exemptioncharitable organizationscharitable property exemptioncharitable property usecharitable trustscharitable usecharitable/fund designationscharitable/religious organization activitiescheck casherschild support enforcementcigarette reportingcigarette salescigarette taxcigarette tax administrationcigarette tax collectioncigarette tax compliancecigarette tax enforcementcigarette tax licensingcigarette tax registrationcigarette tax reportingcigarette tax violationscigarette transportcigarette transport permitscigarette wholesaler licensingcigarettescirculation expensescitationcity distributionscity eligibilitycity finance officecity incorporationcity tax revenuecivil actioncivil actionscivil penaltiescivil procedurecivil service disciplinecivil service displacementcivil tax dispute settlementsclaim deadlinesclaim disallowanceclaim disallowance noticeclaim disallowance noticesclaim disputesclaim filingclaim filing deadlinesclaim for refundclaim formsclaim timingclaimsclaims administrationclaims deadlinesclaims disallowance noticeclaims documentationclaims filingclaims for credit or refundclaims for refundclaims limitation periodclaims procedureclaims processclaims processingclaims reviewclass claimsclean energyclean vehicle programclerical errorsclient disclosureclinical testing expensesclosing agreementscloud on titlecloud servicesclub receiptsco-operative corporationscode constructioncode enforcementcode headings and constructioncode interpretationcode titlecollectioncollection actioncollection activitiescollection and distribution of court-imposed amountscollection and remittancecollection and remittance of tax amountscollection costscollection enforcementcollection error remediescollection feecollection feescollection noticescollection obligationscollection of delinquent taxcollection of delinquent tax accountscollection of surchargecollection of taxcollection of tax-related surchargescollection of taxescollection procedurecollection procedurescollection restrictionscollection staycollection suspensioncollection timingcollection warrantscollectionscollections and refundscollege exemptioncollege savingscombat zone treatmentcombined reportcombined reportingcombined reportscommencementcommencing businesscommercecommercial and industrial real propertycommercial fishingcomminglingcommission authoritycommission compliancecommission definitionscommissionscommittee governancecommon areacommon trust fundscommunicationscommunications equipmentcommunity land trustscommunity propertycommutingcomparative salescompensationcompensation sourcingcompensatory damagescomplaints resolutioncomplaints reviewcompliancecompliance auditcompliance burdencompliance communicationcompliance communicationscompliance deadlinescompliance enforcementcompliance examinationcompliance reportingcompliance reviewcompliance trainingcompromise agreementscomputer equipmentcomputer equipment donationscomputer programscomputer systemscondemnationconditional commencementconditional operabilityconditional repealcondominium assessmentcondominium projectsconference procedureconference proceduresconfidential filingsconfidential health informationconfidential informationconfidential information disclosureconfidential recordsconfidential tax informationconfidential tax returnsconfidential taxpayer informationconfidentialityconfidentiality of filed claimsconflict of interestconsent requirementsconservation contributionsconservation easementsconservation landconservation land exemptionconsolidated returnsconsolidated tax returnsconstructionconstruction aid contributionsconstruction complianceconstruction of prior lawconstruction of provisionsconstruction rulesconsumer billingconsumer cooperativesconsumer goodsconsumer price indexconsumer price index adjustmentconsumption of electrical energycontainerscontaminated propertycontaminated property remediationcontinuation conditionscontinuity of lawcontinuous appropriationcontraband cigarettescontract accountingcontract administrationcontract noticescontract rescissioncontract treatmentcontract voidabilitycontract/lease paymentscontracted propertycontractingcontractor licensing enforcementcontractor purchasescontractual amountscontrol groupscontroller allocationconveyanceconveyancescooperative associationscooperative corporationscooperative housingcooperative housing corporationcooperativescopying tax returnscorporate adjustmentscorporate classificationcorporate compliancecorporate deductionscorporate dissolutioncorporate distributionscorporate distributions and adjustmentscorporate exemptioncorporate existencecorporate franchise taxcorporate governance documentscorporate income allocationcorporate income exclusionscorporate income taxcorporate income tax deductionscorporate ownershipcorporate ownership controlcorporate revivor taxationcorporate shareholderscorporate statuscorporate taxcorporate tax accounting periodscorporate tax basiscorporate tax classificationcorporate tax compliancecorporate tax computationcorporate tax creditscorporate tax deductionscorporate tax definitionscorporate tax exemptioncorporate tax exemptionscorporate tax lawcorporate tax paymentscorporate tax returnscorporate taxationcorporate withdrawalcorporation franchise taxcorporation officer statement penaltycorporation taxcorporation tax exemptionscorporation tax lawcorrection of clerical errorscorrectionscost allocationcost of living indexcost recoverycotenancy transfercounterfeit goodscounterfeit stampscounterfeit tobacco productscounterfeitingcounty accountingcounty administrationcounty advertising costscounty allocationcounty allocationscounty applicabilitycounty apportionmentcounty approvalcounty assessmentcounty assessment rollcounty assessment rollscounty assessorcounty assessor administrationcounty assessor dutiescounty assessor filingcounty assessor fundingcounty assessor monitoringcounty assessor reportingcounty assessor staffingcounty assessorscounty auditcounty auditorcounty auditor calculationscounty auditor compliancecounty auditor dutiescounty auditor reportingcounty board definitioncounty board findingscounty board governancecounty board hearing procedurecounty board hearingscounty board meetingscounty board of equalizationcounty board procedurecounty board resolutionscounty board reviewcounty budgetingcounty charges to citiescounty clerk feescounty clerk reportingcounty contractscounty definitioncounty distributioncounty educational revenue augmentation fundscounty electioncounty election administrationcounty expresswayscounty fee collectioncounty feescounty financecounty finance administrationcounty financingcounty fiscal administrationcounty fundingcounty fundscounty general fundcounty governancecounty noticecounty officialscounty operative conditioncounty ordinancecounty participationcounty paymentscounty procedurescounty programscounty recordercounty recorder filingscounty recordscounty reimbursementcounty remittancecounty remittancescounty removalcounty reportingcounty resolutionscounty revenuecounty revenue apportionmentcounty revenue distributioncounty sales/use taxcounty servicescounty tax administrationcounty tax allocationcounty tax apportionmentcounty tax billscounty tax collectioncounty tax distributioncounty tax procedurecounty tax procedurescounty tax programcounty tax remittancecounty tax verificationcounty taxationcounty taxescounty transfer of tax functionscounty treasurycounty treasury withdrawalscounty warrantscounty/city financecourt actioncourt action deadlinescourt approvalcourt challenge deadlinecourt costscourt decreecourt enforcementcourt evidencecourt filingcourt hearing prioritycourt interpleadercourt judgment entrycourt judgmentscourt ordercourt orderscourt procedurecourt proceedingscourt representationcourt reviewcourt-fixed compensationcourt-ordered paymentscourt-ordered salecredentialscreditcredit administrationcredit allocationcredit assignmentcredit calculationcredit card paymentscredit carryovercredit carryoverscredit claimscredit counseling organizationscredit limitationcredit recoverycredit transfercredit unionscrediting amounts duecreditor prioritycreditscredits and debtscredits and refundscriminal justice costscriminal liabilitycriminal profiteeringcross-border shipmentcross-border use outside statecross-reference applicabilitycross-referencescross-referencing federal tax lawcurrent year taxescustomer noticecustomer refundscustomer reimbursementsdamaged property reliefdamagesdamages awards and settlementsdamages claimsdata disclosuredata handlingdata matchingdata reportingdata requestsdata retentiondata sharingdate of paymentdeadlinedeadline extensiondeadline extensionsdeadlinesdealer compliancedealer inventorydealer reportingdeath benefitsdeath taxdeath tax administrationdeath tax assessmentdeath tax compromisedeath tax credit apportionmentdeath tax dispute proceduredeath taxesdebtdebt collectiondebt collection servicesdebt financingdebt instrumentsdebt limit valuationdebt noticedebt prioritydebt recoverydebt repurchasedebt servicedecalsdecedent estate assessmentdecedent estatesdecedentsdeductibilitydeductibility of losses expenses and interestdeductiondeduction computationdeduction limitsdeduction of employer expensesdeduction rulesdeductionsdeed acknowledgmentdeed contentsdeed correctiondeed issuancedeed recordingdeed to state/county/public agenciesdeed validitydeedsdeep sea fishingdefaultdefault declarationdefaulted taxesdefense in refund actiondefense of actiondefermentdeferred compensationdeferred gaindeferred paymentdeferred payment purchasesdeferred property taxdeferred-payment purchasesdeficiency adjustmentsdeficiency assessmentdeficiency assessment periodsdeficiency assessment redeterminationdeficiency assessmentsdeficiency calculationsdeficiency determinationdeficiency determinationsdeficiency noticesdeficiency proceduresdefinitiondefinitionsdelegationdelinquencydelinquency collectiondelinquency consequencesdelinquency costsdelinquency datedelinquency evidencedelinquency noticesdelinquency penaltiesdelinquency penalties and interestdelinquency penaltydelinquency recoverydelinquent fee collectiondelinquent insurersdelinquent listdelinquent list noticedelinquent list publicationdelinquent noticedelinquent paymentdelinquent penaltiesdelinquent penalties and costsdelinquent property noticesdelinquent property recordsdelinquent property taxdelinquent property taxesdelinquent rolldelinquent roll proceduresdelinquent taxdelinquent tax amountsdelinquent tax bonddelinquent tax collectiondelinquent tax debtsdelinquent tax installment paymentsdelinquent tax installmentsdelinquent tax noticedelinquent tax noticesdelinquent tax paymentdelinquent tax paymentsdelinquent tax publicationdelinquent tax rolldelinquent tax saledelinquent tax sale proceedsdelinquent taxesdelinquent unsecured rolldelivery chargesdelivery network companiesdelivery salesdemolitiondenial of licensedepartment advicedepartment reviewdepletiondeposit in lieu of seized propertydepository institutionsdepreciationdepreciation electiondepreciation electionsdesignated delivery servicesdestructiondeterminationsdeterminations and paymentsdiesel fueldiesel fuel licensingdiesel fuel permitsdiesel fuel taxdiesel fuel tax administrationdiesel fuel tax collectiondiesel fuel tax exemption reportingdiesel fuel tax exemptionsdiesel fuel tax licensediesel fuel tax licensesdiesel fuel tax returnsdiesel fuel tax violationsdigital documentsdigital goodsdigital productsdirect depositdirect payment permitdirector approvaldirectory listingdisabilitydisability accommodationdisabled accessdisabled citizensdisabled veterans' exemptiondisabled veterans' property tax exemptiondisaster damagedisaster expensesdisaster loansdisaster lossdisaster loss carryforwarddisaster loss carryforwardsdisaster lossesdisaster mitigationdisaster property reliefdisaster reliefdisaster relief allocationdisaster relief claimsdisaster relief paymentsdisaster treatmentdisaster-related tax reliefdischarge of accountabilitydischarge of indebtednessdisciplinary actiondisciplinary proceduredisciplinary sanctionsdisciplinedisclosuredisclosure of informationdismissaldismissal groundsdisposition of proceedsdisposition of propertydispute resolutiondisputed claimsdisregarded business entitiesdissolutiondissolution or withdrawaldistilled spiritsdistilled spirits taxdistributiondistribution of assessmentsdistribution of collected amountsdistribution of delinquent penaltiesdistribution of excess proceedsdistribution of moneysdistribution of payments in lieu of taxesdistribution of proceedsdistribution of sale proceedsdistribution of tax amountsdistribution of tax levies and collectionsdistribution of tax proceedsdistribution of taxesdistributor licensingdistributor presumptionsdistributor remittancesdistributor taxationdistrict administrationdistrict formationdistrict leviesdistrict taxesdividend deductionsdividendsdividends paid deductiondividends received deductiondivorcedocument acknowledgmentdocument authenticationdocument destructiondocument preparationdocument retentiondocument signaturesdocumentary transfer taxdocumentationdocumentation filingdocumentation requirementsdomestic partnersdomiciledomicile determinationdonated agricultural productsdonationdonationsdouble taxationdrawback creditdrilling and development costsdue datesdwelling definitiondyed diesel fuelearned income tax creditearnings withholding orderseducationeducation and information programeducation fundingeducation revenue augmentationeducation savings accountseducational assistanceeducational broadcastingeducational materialseducational revenueeffective applicabilityeffective application of tax laweffective dateeffective dateseffective periodelder care facilitieselderly or disabled personselderly personselectionelectionselections in tax returnselective deferralselective payment creditselective taxelectric bus chargingelectric generation facilitieselectric powerelectric utilitieselectric utilityelectric utility billingelectric utility consumptionelectricityelectricity saleselectronic auctionelectronic cigaretteselectronic communicationselectronic document filingelectronic filingelectronic funds transferelectronic mediaelectronic noticeselectronic paymentelectronic paymentselectronic postmark evidenceelectronic recordselectronic serviceelectronic tax paymentseligibilityeligibility criteriaeligibility definitionseligibility documentationeligibility requirementseligibility restrictioneligibility verificationeligible access expendituresemergencyemergency communicationsemergency disaster reliefemergency extensionsemergency fundingemergency proclamationemergency regulationsemergency reliefemergency relief requestsemergency telephone serviceemergency telephone servicesemergency telephone surchargeemergency telephone users surchargeeminent domainemissions labelingemployee annuitiesemployee benefit plansemployee benefitsemployee certificationemployee classificationemployee commuting benefitsemployee conductemployee hand toolsemployee hiringemployee informationemployee misconductemployee ownership plansemployee performance evaluationemployee performance programemployee stock ownership plansemployee tax documentationemployee thresholdsemployee trustsemployer eligibilityemployer liabilityemployer noticesemployer reportingemployer tax incentivesemployer tax remittanceemployer withholdingemploymentemployment benefits administrationemployment compensationemployment complianceemployment creditsemployment incentivesemployment of staffemployment tax creditemployment-related incentivesencumbrancesenergyenergy commission rate settingenergy conservation subsidiesenergy efficiency financingenergy incentivesenergy propertyenergy resources surchargeenergy surchargeenergy surcharge returnsenforcementenforcement collectionsenforcement cooperationenforcement informationenforcement staffingenforcement support staffentity classificationentity definitionentity reorganizationenvironmental managementenvironmental remediation costsenvironmental restorationequalizationequalization filingequipment and machineryerroneous creditserroneous levyerroneous refund recoveryerroneous refundsescape assessmentescape assessmentsescaped assessmentescaped assessmentsescaped propertyescheatescrowescrow complianceestateestate administrationestate and transfer property definitionsestate and trust administrationestate and trust beneficiariesestate and trust distributionsestate distributionestate or trust beneficiariesestate taxestate tax collectionestate tax enforcementestate tax recordsestate tax returnestate tax return filingestate tax returnsestate taxationestatesestates and trustsestimated assessmentsestimated income taxestimated taxestimated tax creditsestimated tax installmentsestimated tax liabilityestimated tax paymentsevasionevidenceevidence admissibilityevidence at hearingevidence burdenevidence in courtevidence submissionevidentiary proofexaminationsexcess expenditures to influence legislationexcess fundsexcess funds handlingexcess proceedsexcise taxexcise tax administrationexcise tax reportingexcise taxesexcluded incomeexclusionsexclusions from taxable sale/purchaseexecutionexecution of judgmentsexecutor administration expensesexempt bus operator licenseexempt corporation statusexempt corporationsexempt organizationsexempt propertyexempt transactionsexempt trustexempt trustsexempt-interest dividendsexemptionexemption administrationexemption amountsexemption application procedureexemption applicationsexemption auditexemption certificatesexemption claimsexemption eligibilityexemption errorexemption noticesexemption procedureexemption revocationexemptionsexpense allocationexpense reimbursementexpensesexportexport shipmentexported tobacco productsexportsextension of timeextensionsextensions of timefacility definitionfacility definitionsfacility registrationfactory-built housingfair market valuefalse reportingfalse returnsfalse statementsfarm corporationsfarm equipment exemptionfarm lossesfarmers and fruit growersfarmingfarming businessfarming expensesfarmland security zone contractfederal adjustment reportingfederal amendmentsfederal contractsfederal tax adjustmentsfederal tax amendmentsfederal tax changesfederal tax code cross-referencefederal tax determinationfederal-tax reference modificationfee adjustmentfee administrationfee approvalfee assessmentfee calculationfee collectionfee collection and remittancefee collection proceduresfee compliancefee computationfee deadlinesfee determinationsfee disclosurefee disputesfee enforcementfee extensionsfee impositionfee liabilitiesfee liabilityfee liability relieffee noticesfee overpaymentsfee payer communicationsfee payer complaintsfee payer compliancefee payer definitionfee payer definitionsfee payer educationfee paymentfee payment deadlinesfee payment extensionsfee paymentsfee recomputationfee recoveryfee reduction offsetfee refund litigationfee refundsfee reimbursementfee reimbursementsfee remittancefee reportingfee returnsfee waiverfeepayer accountsfeesfees and expensesfees enforcementfertilizer productsfiduciariesfiduciary administrationfiduciary filingfiduciary liabilityfiduciary noticefiduciary noticesfilingfiling compliancefiling deadlinesfiling enforcementfiling extensionsfiling noticefiling relieffiling reportsfiling requirementsfiling returnsfiling statementsfiling statusfiling/delivery requirementsfilingsfilm productionfilm tax creditfinality of board decisionsfinality of decisionfinality of decisionsfinality of departmental ordersfinality of determinationsfinance certificationfinancial administrationfinancial asset liquidationfinancial asset securitization investment trustsfinancial corporation taxationfinancial corporationsfinancial disabilityfinancial disclosurefinancial hardshipfinancial institution compliancefinancial institution record matchingfinancial institution reportingfinancial institutionsfinancial interest reportingfinancial oversightfinancial reportingfinancial securityfinesfines and penaltiesfire damagefire safety improvementsfirearm excise taxfirearm excise tax administrationfirearm-related registrationfirearmsfiscal adjustmentsfiscal administrationfiscal reportingfixture assessmentflag salesfleet-based permit feesfloating home marinafloating homesfloor stock taxfood and agricultural inputsfood bankfood bank donationsfood inventory contributionsfood packing and shippingfood processingfood productsfood products exemptionfood serviceforeclosureforeclosure exemptionforeign corporation reportingforeign corporationsforeign countryforeign currency transactionsforeign estatesforeign financial assetsforeign governmentsforeign investment companiesforeign purchaserforeign taxpayerforeign transfersforeign trustsforeign-owned corporationsforest resourcesforfeiture proceedingsforgiven loansform filingform revisionformsforms and instructionsforms and recordsforms and regulationsfoundation classificationfractionally owned aircraftfranchise and income taxfranchise and income tax administrationfranchise and income tax compliancefranchise and income tax return filingfranchise and income tax returnsfranchise taxfranchise tax administrationfranchise tax reportingfraudfraud and evasion penaltiesfraud/evasionfraudulent documentsfringe benefitsfrivolous returnsfuelfuel blendingfuel blendstocksfuel classificationfuel definitionsfuel distributionfuel dyeingfuel exemptionfuel exportfuel inventory positionfuel licensingfuel logisticsfuel lossesfuel markingfuel productionfuel purchasesfuel salesfuel sales reportingfuel shipmentfuel storage and distributionfuel taxfuel tax administrationfuel tax agreementfuel tax agreementsfuel tax collectionfuel tax compliancefuel tax definitionsfuel tax distributionfuel tax distributionsfuel tax enforcementfuel tax exemptionfuel tax exemptionsfuel tax permitsfuel tax proceedsfuel tax proceeds distributionfuel tax ratefuel tax refundsfuel tax returns and paymentsfuel tax violationsfuel taxationfuel taxesfuel terminalfuel terminal operationsfuel vendorsfund administrationfund allocationfund allocation and reportingfund allocationsfund appropriationfund balancesfund depositfund depositsfund designationsfund disbursementfund dispositionfund distributionfund handlingfund managementfund operationfund reportingfund terminationfund transferfund transfersfundingfunding sourcesfundsfunds dispositionfunds transferfuneral trustsfungible goodsgain and loss recognitiongain on dispositiongain on disposition of propertygain or lossgain or loss basis adjustmentgain or loss calculationgain or loss computationgain or loss determinationgain or loss on dispositiongain or loss on disposition of propertygain or loss recognitiongain recognitiongarment cleaninggasoline blendstocksgeneral applicationgeneral fundgeneral revenuegeneration skipping transfer taxgeneration-skipping transfer taxgeographygift taxgifted propertygoods in transitgovernancegovernment accessgovernment accountinggovernment accountsgovernment administrationgovernment allocationgovernment allocationsgovernment appropriationgovernment bodiesgovernment budgetinggovernment certificationgovernment chargesgovernment compliancegovernment contractinggovernment disclosuregovernment document distributiongovernment enforcementgovernment expendituregovernment facilitiesgovernment feesgovernment financegovernment financinggovernment fund dispositiongovernment fund distributiongovernment fundinggovernment funding allocationsgovernment fundsgovernment grantsgovernment information handlinggovernment information sharinggovernment investigationsgovernment litigationgovernment loansgovernment notificationsgovernment payment handlinggovernment payment processinggovernment paymentsgovernment recordsgovernment reimbursementgovernment remittancegovernment remittancesgovernment reportinggovernment tax allocationgovernment tax paymentgovernment transfersgovernment usegovernment vehicle operationgovernment vehicle paymentsgovernmental obligations interestgovernmental reorganizationgrant administrationgrant allocationgrant exclusionsgrant fund allocationgrant fundinggrant programgrant program administrationgrant programsgrant recapturegrant recoverygrantsgroceriesgrocery policygross income exclusiongross income exclusionsgross income timinggross receiptsgross receipts exemptiongross receipts paymentsgroup returnsguidelinesguidelines and standardsguidelines for disaster relief claim reviewharbor districthazardous material definitionhazardous materials transporthazardous spill prevention feehazardous substances feehazardous substances feeshazardous substances taxhazardous substances tax administrationhazardous substances tax lawhazardous wastehazardous waste dataheadings and definitionshealth care coverage notificationhealth care facilitieshealth care managed carehealth care serviceshealth coveragehealth coverage notificationshealth coverage reportinghealth insurancehealth insurance coveragehealth reimbursement arrangementshealth savings accountshealthcare supplieshearinghearing aidshearing costshearing evidencehearing expenseshearing feeshearing fees and expenseshearing noticehearing officer reportshearing officershearing procedurehearing procedureshearing processhearing recordshearing reimbursementhearing requestshearing schedulinghearingshigh-income taxpayershighway carrier securityhighway vehicle operator licensehighway vehicle usehiringhiring incentiveshistoric rehabilitationhistoric structureshistorical propertyhistorical property assessmenthistorical property valuationholding periodholiday definitionshomelessness fundinghomeowner exemptionhomeowner tax reliefhomeowners associationshomeowners' exemptionhomeowners' property tax exemptionhomeowners’ exemptionhospital property exemptionhospital service organizationshospital usehospital/provider-sponsored organization treatmenthousehold and agricultural fuel usehousehold incomehousinghousing affordabilityhousing cooperativeshousing developmenthousing financehybrid transactionsidentifying numbersimpartialityimporter licensingimportersimpound accountsimprisonmentinclusionary housingincome adjustmentincome allocationincome allocation and apportionmentincome apportionmentincome capitalizationincome characterizationincome classificationincome definitionincome eligibilityincome exclusionincome inclusionincome method of appraisalincome recognitionincome reportingincome sourcingincome taxincome tax administrationincome tax assistanceincome tax creditincome tax creditsincome tax deductionsincome tax definitionsincome tax filingincome tax liabilityincome tax provisionsincome tax reportingincome tax return designationsincome tax return filingincome tax returnsincome tax treatmentincome tax withholdingincome thresholdincome thresholdsincome-based assistance computationincorporation by referenceincorporation of federal tax ruleincorrect application of paymentsincorrect payment applicationindemnityindex adjustmentindexationindividual income taxindividual penaltyindividual retirement accountsindividual shared responsibility penaltyindustrial useindustrial user licensingindustrial usersinflation adjustmentinformant rewardsinformation access restrictionsinformation actinformation confidentialityinformation disclosureinformation exchangeinformation reportinginformation requestsinformation returnsinformation sharinginformation transmissioninformation useinfrastructure financinginfrastructure planninginheritance taxinherited stockinitial paymentsinjunctionsinjunctive reliefinsolvencyinspectioninspection accessinspection and copyinginspection complianceinspection fundinginspection of tax rollinspection powersinspectionsinstallment collectioninstallment delinquencyinstallment methodinstallment obligationsinstallment paymentinstallment payment agreementsinstallment payment of taxesinstallment payment plansinstallment paymentsinstallment plansinstallment redemptioninstallment tax paymentinstallment taxationinstallment underpaymentinstallment underpaymentsinstallmentsinsuranceinsurance accountinginsurance certificate revocationinsurance commissioner reportinginsurance contractsinsurance defenseinsurance group taxationinsurance group transactionsinsurance policiesinsurance premiums taxinsurance prepaymentsinsurance regulationinsurance taxinsurance tax assessmentinsurance tax filinginsurance tax fundinsurance tax paymentinsurance tax payment and collectioninsurance tax prepaymentinsurance tax remittanceinsurance tax returnsinsurance taxationinsurance transactionsintangible assetsintangible personal propertyintangible propertyintangible rightsintegrated waste management feeinteragency agreementinteragency information sharinginterestinterest abatementinterest accrualinterest adjustmentsinterest and penaltiesinterest and penaltyinterest assessmentinterest calculationinterest characterizationinterest chargesinterest computationinterest deductioninterest deductionsinterest disallowance appealsinterest limitsinterest on amounts dueinterest on deferred paymentsinterest on deferred taxinterest on deferred tax paymentsinterest on deficiency determinationsinterest on erroneous refundsinterest on judgmentsinterest on late paymentinterest on late refundsinterest on loansinterest on overdue returninterest on overdue taxinterest on overpaymentsinterest on refundsinterest on repaymentinterest on tax amountsinterest on tax deficienciesinterest on tax determinationsinterest on tax or fee determinationsinterest on tax overpaymentsinterest on tax paymentsinterest on tax refundsinterest on tax understatementsinterest on underpaymentinterest on unpaid liabilitiesinterest on unpaid liabilityinterest on unpaid taxinterest payment timinginterest paymentsinterest rateinterest ratesinterest reductioninterest reliefinterest waiverintergovernmental agreementintergovernmental agreementsintergovernmental collection agreementsintergovernmental information sharingintergovernmental property transferintergovernmental requestsintergovernmental tax collection agreementsintergovernmental transfersinternal code referencesinternal controlsinternal performance evaluationinternational fuel tax agreementinternational organizationsinternet publicationinternet website reportinginterpretationinterspousal transferinterstate arbitration of death taxesinterstate cooperationinterstate fuel usersinterstate litigationinterstate tax disputesinterstate transitinterstate user licensesinterstate usersintrastate businessinventoriesinventory accountinginventory basisinventory costinventory costsinventory recordsinvestigationsinvestment companiesinvestment partnershipsinvestment securitiesinvestmentsinvoicinginvoluntary conversionitemized deductionsitems not deductiblejeopardy assessmentjeopardy assessmentsjeopardy determinationjeopardy determinationsjet fuel salesjob creation incentivesjoinder of partiesjoint and several liabilityjoint return reliefjoint return treatmentjoint returnsjoint tenancyjudgment applicationjudgment collectionjudgment costsjudgment creditjudgment creditingjudgment effectjudgment enforcementjudgment entryjudgment executionjudgment for taxjudgment for unpaid taxjudgment interestjudgment lienjudgment lien priorityjudgment liensjudgment refundjudgment refundsjudgmentsjudicial reviewjudicial salejurisdictionjurisdictional changejurisdictional changesjury administrationjustice facilitiesland assessmentland descriptionland recordsland surveyingland useland valuationland-use restrictionslanding fee-based valuationlanguage accesslate exemption claimslate paymentlate payment chargeslate payment penaltieslate-payment penaltieslate-payment penaltylaw enforcementlaw enforcement fundinglaw enforcement information sharinglaw enforcement requestslawsuit against boardlawsuitslease amortizationlease arrangementslease conditionslease definitionlease interpretationlease paymentslease purchase optionlease reportinglease taxationlease transactionslease-leasebackleased fixturesleased personal propertyleased propertyleased tangible personal propertyleasehold assessmentleasehold estatesleasehold interestsleasehold valuationleasesleasinglegal continuitylegal definitionslegal entity ownershiplegal procedurelegalization eligibilitylegislation-related expenditureslegislative implementationlegislative procedurelegislative reportinglender account requirementslevieslevylevy and return of propertylevy and seizurelevy enforcementlevy exemptionslevy limitslevy noticelevy noticeslevy releaselevy restrictionsliabilityliability determinationliability exemptionliability for transfer of property or debtsliability for transferred property or debtsliability insurancelibrarieslibrary fundinglicense administrationlicense applicationlicense applicationslicense compliancelicense conditionslicense deniallicense denial processlicense exemptionlicense issuancelicense reinstatementlicense requirementlicense restorationlicense revocationlicense revocation noticelicense revocation noticeslicense revocation or suspensionlicense suspensionlicense taxlicense taxeslicensed distributorslicensee informationlicenseslicenses and bondslicensinglienlien adjustmentlien administrationlien claimslien enforcementlien extensionlien filinglien noticelien noticeslien prioritylien processinglien recordationlien recordinglien releaselien reportinglien satisfactionlien subordinationlienslife insurancelife insurance contractslife insurance exclusionslife tenant propertylimitation periodslimitationslimitations periodlimitations periodslimitations tollinglimited liability companieslimited liability company feeslimited partnership tax compliancelimited partnership taxationlimited partnershipsliquidationlisted transactionslithium conversionlithium extractionlithium extraction taxlithium extraction tax administrationlitigationlitigation challengelitigation conditionslitigation conductlitigation costslitigation deadlinelitigation deadlineslitigation evidencelitigation expenseslitigation pleadinglitigation procedurelitigation referrallitigation venuelivestocklivestock saleslivestock/breeding stockloan interestloan repaymentloan securityloan servicingloan taxationlocal agency claimslocal agency 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Jurisdiction: United States — California
Structure: 7,200 provisions
Citation: RTC
Official identity: Year 1939
Dates: Enacted 1939

More statute details

Official identity: Year 1939
Dates: Enacted 1939

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Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

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

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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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.

Section 531.3.

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.

Section 55051.

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.

Section 55225.

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

Section 568.

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.

Section 5830.

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Source record from leginfo.legislature.ca.gov · Enacted 1939

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Provisions 5,201–5,400

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Showing 200 of 7,200 provisions

Amendment 174Provision 13Interpretation 7Offence 4

§ 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. )Offence

Section 531.3.Verify source

§ 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. )Offence

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

Section 531.4.Verify source

§ 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. )Amendment

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.

Section 531.5.Verify source

§ 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. )Amendment

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.

Section 531.6.Verify source

§ 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. )Amendment

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.

Section 531.7.Verify source

§ 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. )Amendment

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.

Section 531.8.Verify source

§ 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. )Provision

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.

Section 531.9.Verify source

§ 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. )Amendment

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.)

Section 532.Verify source

§ 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. )Amendment

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.

Section 532.1.Verify source

§ 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. )Amendment

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

Section 532.2.Verify source

§ 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. )Amendment

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.

Section 533.Verify source

§ 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. )Provision

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

Section 5331.Verify source

§ 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. )Provision

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

Section 5332.Verify source

§ 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. )Amendment

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.)

Section 534.Verify source

§ 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. )Provision

This article does not apply to intangibles.

Section 535.Verify source

§ 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. )Amendment

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.

Section 536.Verify source

§ 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. )Provision

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

Section 5362.Verify source

§ 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. )Provision

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.

Section 5363.Verify source

§ 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. )Amendment

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.

Section 5364.Verify source

§ 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. )Amendment

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.)

Section 5365.Verify source

§ 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. )Amendment

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.)

Section 5366.Verify source

§ 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. )Offence

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.)

Section 5367.Verify source

§ 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. )Provision

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

Section 5368.Verify source

§ 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. )Interpretation

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.

Section 538.Verify source

§ 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. )Amendment

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.

Section 5391.Verify source

§ 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. )Amendment

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

Section 5392.Verify source

§ 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. )Provision

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

Section 5451.Verify source

§ 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. )Provision

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.

Section 5452.Verify source

§ 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. )Provision

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.

Section 5453.Verify source

§ 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. )Provision

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.

Section 5454.Verify source

§ 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. )Provision

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.

Section 5455.Verify source

§ 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. )Amendment

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

Section 5456.Verify source

§ 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. )Amendment

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

Section 55001.Verify source

§ 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. )Amendment

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.

Section 55002.Verify source

§ 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. )Amendment

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

Section 55003.Verify source

§ 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. )Amendment

“Feepayer” means any person who is liable to pay the fees collected under this part.

Section 55004.Verify source

§ 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. )Amendment

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.)

Section 55021.Verify source

§ 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. )Amendment

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.)

Section 55022.Verify source

§ 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. )Amendment

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.

Section 55040.Verify source

§ 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. )Amendment

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.

Section 55041.Verify source

§ 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. )Amendment

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.

Section 55041.1.Verify source

§ 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. )Amendment

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.

Section 55041.5.Verify source

§ 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. )Amendment

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.

Section 55042.Verify source

§ 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. )Amendment

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.

Section 55042.5.Verify source

§ 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. )Amendment

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.

Section 55044.Verify source

§ 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. )Amendment

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.

Section 55045.Verify source

§ 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. )Amendment

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.)

Section 55045.1.Verify source

§ 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. )Amendment

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.

Section 55046.Verify source

§ 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. )Amendment

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.

Section 55046.5.Verify source

§ 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. )Amendment

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.

Section 55050.Verify source

§ 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. )Amendment

Section 55051.Verify source

§ 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. )Amendment

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

Section 55052.Verify source

§ 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. )Amendment

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.

Section 55053.Verify source

§ 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. )Amendment

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.)

Section 55061.Verify source

§ 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. )Amendment

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.

Section 55062.Verify source

§ 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. )Amendment

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.

Section 55063.Verify source

§ 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. )Amendment

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

Section 55064.Verify source

§ 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. )Amendment

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.

Section 55081.Verify source

§ 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. )Amendment

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.

Section 55082.Verify source

§ 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. )Amendment

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.

Section 55083.Verify source

§ 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. )Amendment

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.

Section 55084.Verify source

§ 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. )Amendment

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

Section 55085.Verify source

§ 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. )Amendment

Amounts determined by the board become payable when final, and an unpaid amount gets a 10% penalty.

Section 55086.Verify source

§ 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. )Amendment

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

Section 55087.Verify source

§ 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. )Amendment

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.

Section 55101.Verify source

§ 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. )Amendment

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.

Section 55102.Verify source

§ 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. )Amendment

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.

Section 55103.Verify source

§ 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. )Amendment

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

Section 55121.Verify source

§ 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. )Amendment

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.

Section 55122.Verify source

§ 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. )Amendment

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.

Section 55141.Verify source

§ 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. )Amendment

The board may release or subordinate a lien on property if certain conditions are met.

Section 55142.Verify source

§ 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. )Amendment

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

Section 55161.Verify source

§ 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. )Amendment

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.

Section 55162.Verify source

§ 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. )Amendment

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.

Section 55163.Verify source

§ 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. )Amendment

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.

Section 55181.Verify source

§ 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. )Amendment

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.

Section 55182.Verify source

§ 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. )Amendment

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

Section 55183.Verify source

§ 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. )Amendment

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.

Section 55184.Verify source

§ 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. )Amendment

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

Section 55191.Verify source

§ 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. )Amendment

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.

Section 55201.Verify source

§ 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. )Amendment

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.

Section 55202.Verify source

§ 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. )Amendment

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.

Section 55203.Verify source

§ 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. )Amendment

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.

Section 55204.Verify source

§ 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. )Amendment

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.

Section 55205.Verify source

§ 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. )Amendment

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.

Section 55205.5.Verify source

§ 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. )Amendment

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.

Section 55206.Verify source

§ 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. )Amendment

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

Section 55207.Verify source

§ 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. )Amendment

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.

Section 55208.Verify source

§ 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. )Amendment

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.

Section 55209.Verify source

§ 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. )Amendment

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

Section 55209.5.Verify source

§ 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. )Amendment

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.

Section 55211.Verify source

§ 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. )Amendment

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.

Section 55212.Verify source

§ 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. )Amendment

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.

Section 55221.Verify source

§ 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. )Amendment

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.

Section 55221.5.Verify source

§ 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. )Amendment

Refund and credit claims must be filed on time and in writing with specific grounds stated.

Section 55222.Verify source

§ 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. )Amendment

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

Section 55222.1.Verify source

§ 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. )Amendment

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.

Section 55222.2.Verify source

§ 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. )Amendment

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.

Section 55222.3.Verify source

§ 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. )Amendment

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

Section 55223.Verify source

§ 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. )Amendment

If the board disallows a claim, in whole or in part, it must serve written notice on the claimant within 30 days.

Section 55224.Verify source

§ 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. )Amendment

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.

Section 55225.Verify source

§ 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. )Amendment

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.

Section 55226.Verify source

§ 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. )Amendment

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.

Section 55242.Verify source

§ 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. )Amendment

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.

Section 55243.Verify source

§ 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. )Amendment

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.

Section 55244.Verify source

§ 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. )Amendment

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.

Section 55245.Verify source

§ 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. )Amendment

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.

Section 55246.Verify source

§ 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. )Amendment

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.

Section 55247.Verify source

§ 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. )Amendment

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.

Section 55248.Verify source

§ 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. )Amendment

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

Section 55261.Verify source

§ 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. )Amendment

In an action under subdivision (a) of Section 55261, the court may order a change of trial place if the Attorney General consents.

Section 55262.Verify source

§ 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. )Amendment

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.

Section 55262.5.Verify source

§ 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. )Amendment

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

Section 55263.Verify source

§ 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. )Amendment

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.

Section 55281.Verify source

§ 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. )Amendment

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

Section 55301.Verify source

§ 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. )Amendment

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

Section 55302.Verify source

§ 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. )Amendment

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.

Section 55303.Verify source

§ 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. )Amendment

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.

Section 55304.Verify source

§ 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. )Amendment

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.

Section 55305.Verify source

§ 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. )Amendment

The board decides which feepayer accounts may join the managed audit program, and a feepayer does not have to participate.

Section 55306.Verify source

§ 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. )Amendment

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

Section 55306.1.Verify source

§ 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. )Amendment

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.

Section 55306.2.Verify source

§ 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. )Amendment

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

Section 55306.3.Verify source

§ 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. )Amendment

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.

Section 55306.4.Verify source

§ 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. )Amendment

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

Section 55321.Verify source

§ 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. )Amendment

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.

Section 55322.Verify source

§ 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. )Amendment

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.

Section 55323.Verify source

§ 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. )Amendment

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.

Section 55324.Verify source

§ 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. )Amendment

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

Section 55325.Verify source

§ 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. )Amendment

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.

Section 55326.Verify source

§ 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. )Amendment

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

Section 55327.Verify source

§ 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. )Amendment

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.

Section 55328.Verify source

§ 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. )Amendment

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.

Section 55329.Verify source

§ 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. )Amendment

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.

Section 55330.Verify source

§ 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. )Amendment

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

Section 55331.Verify source

§ 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. )Amendment

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.)

Section 55332.Verify source

§ 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. )Amendment

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.

Section 55333.Verify source

§ 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. )Amendment

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.

Section 55333.5.Verify source

§ 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. )Amendment

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.

Section 55334.Verify source

§ 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. )Amendment

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.

Section 55335.Verify source

§ 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. )Amendment

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.

Section 55336.Verify source

§ 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. )Amendment

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

Section 55337.Verify source

§ 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. )Amendment

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.

Section 55361.Verify source

§ 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. )Amendment

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.

Section 55362.Verify source

§ 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. )Amendment

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.

Section 55363.Verify source

§ 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. )Amendment

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.)

Section 55363.5.Verify source

§ 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. )Amendment

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.

Section 55364.Verify source

§ 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. )Amendment

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

Section 55365.Verify source

§ 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. )Amendment

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.

Section 55381.Verify source

§ 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. )Amendment

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

Section 568.Verify source

§ 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. )Amendment

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.)

Section 5701.Verify source

§ 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. )Interpretation

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

Section 5702.Verify source

§ 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. )Amendment

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

Section 5703.Verify source

§ 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. )Interpretation

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

Section 5704.Verify source

§ 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. )Amendment

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

Section 5705.Verify source

§ 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. )Repeal

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

Section 5706.Verify source

§ 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. )Repeal

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

Section 5707.Verify source

§ 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. )Amendment

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

Section 5710.Verify source

§ 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. )Amendment

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

Section 5711.Verify source

§ 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. )Amendment

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

Section 5712.Verify source

§ 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. )Amendment

This section defines “stakes-winning broodmare.”

Section 5713.Verify source

§ 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. )Amendment

This section defines “stakes-producing broodmare.”

Section 5714.Verify source

§ 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. )Amendment

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.

Section 5715.Verify source

§ 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. )Amendment

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

Section 5716.Verify source

§ 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. )Interpretation

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

Section 5716.5.Verify source

§ 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. )Amendment

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

Section 5717.Verify source

§ 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. )Amendment

This section defines “nonactive racehorse.”

Section 5718.Verify source

§ 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. )Interpretation

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

Section 5719.Verify source

§ 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. )Interpretation

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

Section 5720.Verify source

§ 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. )Amendment

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

Section 5720.5.Verify source

§ 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. )Interpretation

This section defines “domicile” for racehorses.

Section 5720.6.Verify source

§ 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. )Amendment

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.

Section 5721.Verify source

§ 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. )Amendment

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.)

Section 5722.Verify source

§ 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. )Amendment

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.

Section 5741.Verify source

§ 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. )Amendment

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.

Section 5761.Verify source

§ 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. )Amendment

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

Section 5762.Verify source

§ 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. )Amendment

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.

Section 5763.Verify source

§ 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. )Amendment

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

Section 5764.Verify source

§ 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. )Amendment

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.

Section 5765.Verify source

§ 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. )Amendment

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.

Section 5766.Verify source

§ 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. )Amendment

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.

Section 5767.Verify source

§ 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. )Amendment

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.

Section 5768.Verify source

§ 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. )Provision

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

Section 5781.Verify source

§ 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. )Amendment

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

Section 5782.Verify source

§ 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. )Amendment

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

Section 5783.Verify source

§ 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. )Offence

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.)

Section 5790.Verify source

§ 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. )Amendment

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

Section 5800.Verify source

§ 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. )Amendment

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

Section 5801.Verify source

§ 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. )Amendment

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.

Section 5802.Verify source

§ 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. )Amendment

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.

Section 5803.Verify source

§ 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. )Amendment

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

Section 5804.Verify source

§ 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. )Amendment

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.

Section 5805.Verify source

§ 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. )Amendment

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

Section 5810.Verify source

§ 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. )Amendment

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

Section 5811.Verify source

§ 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. )Amendment

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.

Section 5812.Verify source

§ 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. )Amendment

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.

Section 5813.Verify source

§ 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. )Amendment

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.

Section 5814.Verify source

§ 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. )Amendment

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.

Section 5815.Verify source

§ 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. )Amendment

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.)

Section 5825.Verify source

§ 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. )Amendment

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.

Section 5830.Verify source

Legislative relationships

17 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

8 instruments

Chapter 5 of Division 2 of Title 9 of Part 2 of the Code
Section 55212.
Chapter 5 of Title 9 of Part 2 of the Code
Section 55205.5.
Chapter 6.5 of Division 20 of the Health and Safety Code
Section 55191.
Chapter 8 of Part 2 of Division 13 of the Health and Safety Code
Section 5825.
Division 2 of Title 9 of Part 2 of the Code
Section 55333.
Division 36 of the Public Resources Code
Section 55381.
Division 7 of Title 1 of the Government Code
Sections 55141., 55336.
Family Code
Section 55045.1.

G–M

2 instruments

Government Code
Sections 536., 55161., 55182., 55201., 55207., 55326.
Health and Safety Code
Sections 5801., 5802., 5803., 5805.

N–S

5 instruments

Part 1 of Division 3 of Title 2 of the Government Code
Sections 55050., 55332.
Section 1170 of the Penal Code
Sections 55363., 55363.5.
Section 129 of the Revenue and Taxation Code
Section 5391.
Section 16307 of the Corporations Code
Section 55208.
Section 706.011 of the Code
Section 55205.

T–Z

2 instruments

Title 6.5 of Part 2 of the Code
Section 55122.
Title 9 of the Code
Section 55334.

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