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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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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Exempt bus operators must file tax returns with the board and send payment for the tax due by the end of the next calendar month.

Section 60205.

A person assessed by the board may ask for a redetermination within 30 days after notice is given.

Section 60350.

The state’s remedies under this chapter are cumulative, and board action does not make the state choose one remedy over another.

Section 60491.

Interest is allowed on a judgment for illegally collected tax, calculated at the modified adjusted annual rate under Section 6591.5 from payment until credit is allowed or up to 30 days before the refund warrant date, as determined by the board.

Section 60547.

When the board gives an applicant an application form, it must also give the applicant a written notice in the board’s prescribed form.

Section 6066.5.

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

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Showing 200 of 7,200 provisions

Amendment 199Repeal

§ 60205.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Exempt bus operators must file tax returns with the board and send payment for the tax due by the end of the next calendar month.

Section 60205.Verify source

§ 60205.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Government entities must file returns with the board and a remittance by the due date; the board may also require non-monthly filing, and eligible government entities get a credit for diesel fuel tax paid to a retail vendor.

Section 60205.5.Verify source

§ 60206.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Qualified highway vehicle operators must file monthly returns with the board in the board’s prescribed form, and pay the tax due with the return.

Section 60206.Verify source

§ 60207.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Late filing or late payment triggers a 10% penalty, and late payment also accrues interest.

Section 60207.Verify source

§ 60207.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the department finds interest at the monthly rate would be inequitable, it must compute interest at the modified adjusted daily rate for qualifying electronic tax payments made one business day late.

Section 60207.5.Verify source

§ 60208.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may extend the time to file reports or returns or pay tax, and a person who gets an extension must pay interest on the unpaid tax.

Section 60208.Verify source

§ 60208.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

During a state of emergency, the department may extend certain tax reporting or payment deadlines for up to three months.

Section 60208.5.Verify source

§ 60209.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A person may get relief from certain tax penalties if the department finds the delay was caused by reasonable cause and beyond the person’s control, and the person generally must file a sworn statement with the board.

Section 60209.Verify source

§ 6021.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )Amendment

Sales tax applies to vending machine receipts on Army, Navy, or Air Force installations when the machines dispense taxable tangible personal property.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6021. Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force installations and dispensing tangible personal property of a kind the gross receipts from the retail sale of which are subject to tax. This section shall not be deemed to require payment of sales tax measured by receipts of such operators who lease the machines to exchanges of the Army, Air Force, Navy or Marine Corps which acquire title to and sell the merchandise through the machines to authorized purchasers from such exchanges. The term “operator,” as used herein, means any person who owns or possesses vending machines and who controls the operations of the machines, as by placing the merchandise therein or removing the coins therefrom, and who has access thereto for any purpose connected with the sale of merchandise through the machines, and whose compensation is based, in whole or in part, upon receipts from sales made through such machines. (Added by Stats. 1959, Ch. 416.)

Section 6021.Verify source

§ 60210.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A person may get relief from diesel fuel tax, penalties, and interest if the board finds the person missed a timely return or payment because they reasonably relied on written advice from the board.

Section 60210.Verify source

§ 60210.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

This section lets one spouse be relieved from certain diesel fuel tax liability if the understatement or unpaid tax was attributable to the other spouse and the claiming spouse did not know, had no reason to know, and relief would be equitable.

Section 60210.5.Verify source

§ 60211.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The department may relieve interest on late diesel fuel tax returns or payments if the failure was due to a disaster and happened despite ordinary care and no willful neglect. A person normally must file a statement under penalty of perjury, but this filing is not required for certain emergency-area relief, which is time-limited.

Section 60211.Verify source

§ 60212.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may relieve some or all interest if a tax-payment failure was caused by an unreasonable error or delay by a board employee, and an applicant must file a sworn statement with the board.

Section 60212.Verify source

§ 6022.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )Amendment

This section says that “Vehicle” and “motor vehicle” mean what Sections 415 and 670 of the Vehicle Code say they mean, for this part of the code.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6022. “Vehicle” and “motor vehicle,” as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code. (Added by Stats. 1963, Ch. 1858.)

Section 6022.Verify source

§ 6023.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )Amendment

This section defines “mobile transportation equipment” and lists what is included and excluded.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6023. “Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”), truck tractors, truck trailers, dollies, bogies, chassis, reusable cargo shipping containers, aircraft and ships, and tangible personal property which is or becomes a component part of such equipment. “Mobile transportation equipment” does not include passenger vehicles as defined in Section 465 of the Vehicle Code, trailers and baggage containers designed for hauling by passenger vehicles, or “one-way rental trucks” as defined and identified pursuant to Section 6024. (Added by Stats. 1971, Ch. 1777.)

Section 6023.Verify source

§ 6024.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )Amendment

The section defines “one-way rental trucks” and requires the rental business to tell the customer that the vehicle is designated as such and that any rental-based taxes may apply.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6024. “One-way rental trucks” are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer’s gross vehicle weight rating of 24,000 pounds, which are principally employed by a person in the rental business in being leased out for short-term periods of not more than 31 days to individual customers for one-way or local hauling of personal property of the customers, and which upon acquisition or being employed in this state by the person are identified to the board, in such manner as the board may prescribe, for employment in such one-way or local hauling. Upon the leasing of such a truck to a customer, the person shall make known to the customer the fact that the vehicle is designated as a one-way rental truck and any taxes imposed by this part which are payable measured by the rentals. (Added by Stats. 1971, Ch. 1777.)

Section 6024.Verify source

§ 6025.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

This chapter is named the “Streamlined Sales Tax Project.”

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6025. This chapter shall be known as and referred to as the “Streamlined Sales Tax Project.” (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6025.Verify source

§ 60250.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )Amendment

Certain taxpayers must pay diesel fuel tax amounts by electronic funds transfer, and smaller-liability taxpayers may do so only with board approval.

Section 60250.Verify source

§ 60251.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )Amendment

A person may be relieved of the specified penalty if the board finds the payment failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and not due to willful neglect.

Section 60251.Verify source

§ 60252.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )Amendment

This section defines electronic funds transfers and related payment methods, and assigns who must pay certain banking costs.

Section 60252.Verify source

§ 60253.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [60250 - 60253] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 76. )Amendment

Electronic-media tax documents must be filed and authenticated in the form the board prescribes, and the board may later revoke approval and require normal filing.

Section 60253.Verify source

§ 6026.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

This section defines key terms used in the Streamlined Sales Tax Project.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6026. For purposes of this act: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement. (b) “Board” means the board of governance, as defined in this act, or the board’s designee. (c) “Certified automated system” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. (d) “Certified service provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions. (e) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. (f) “Sales tax” means the tax levied by Chapter 2 (commencing with Section 6051) of Part 1 of Division 2 of the Revenue and Taxation Code. (g) “Purchaser” means a person to whom a sale of tangible personal property is made or to whom a service is provided. (h) “Seller” means any person making sales, leases, or rentals of personal property of services. (i) “Sourcing” means determining the tax situs of a transaction. (j) “State” means any state of the United States and the District of Columbia. (k) “Signatory state” means a state that has entered into the agreement. (l) “Use tax” means the tax levied by Chapter 3 (commencing with Section 6201) of Part 1 of Division 2 of the Revenue and Taxation Code. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6026.Verify source

§ 6027.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

This section creates a Board of Governance and requires it to vote for the state, report quarterly, and recommend needed statute changes related to the agreement.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6027. (a) There is created in state government a Board of Governance consisting of two Members of the Senate chosen by the Senate Committee on Rules, one of whom shall belong to the majority party and one of whom shall belong to the minority party, two Members of the Assembly chosen by the Speaker of the Assembly, one of whom shall belong to the majority party and one of whom shall belong to the minority party, one member of the State Board of Equalization, one member of the Franchise Tax Board, and one member of the Governor’s Department of Finance. (b) The board may represent this state in all meetings, limited only to those states that are also authorized by statute to enter into the agreement. The board shall vote on behalf of this state and shall represent the position of this state in all matters relating to the adoption of or amendments to the agreement. (c) The board shall report quarterly to the Assembly and Senate Revenue and Taxation Committees on the board’s progress in negotiating the agreement and shall recommend to the committees the state statutes required to be added, amended, or otherwise modified for purposes of substantially complying with the agreement. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6027.Verify source

§ 6028.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

Joining the Streamlined Sales Tax Project does not change California law, and any state implementation of the agreement must be done by separate legislative act(s).

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6028. The state’s decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or otherwise modify, in whole or in part, any provision of the law of this state. Implementation of any provision of the agreement in this state, whether adopted before, at, or after this state’s adoption of the agreement, shall be exclusively done by a separate act or acts of the Legislature. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6028.Verify source

§ 6029.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

The board may not enter into the agreement unless the agreement makes each state follow listed sales-and-use-tax requirements.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6029. The board may not enter into the agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement shall set restrictions to limit over time the number of state rates. (b) The agreement shall establish uniform standards for the following: (1) The sourcing of transactions to taxing jurisdictions. (2) The administration of exempt sales. (3) Sales and use tax returns and remittances. (c) The agreement shall provide a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (d) The agreement shall provide that registration with the central registration system and the collection of sales and use taxes in the signatory states does not by itself determine whether the seller has nexus with a state for any tax. (e) The agreement shall provide for reduction of the burdens of complying with local sales and use taxes through the following: (1) Restricting variances between the state and local taxes bases. (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions. (3) Restricting the frequency of changes in local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes. (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (f) The agreement shall outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement shall allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes or state and local governments under various levels of complexity. (g) The agreement shall require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member. (h) The agreement shall require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (i) The agreement shall provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6029.Verify source

§ 6030.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

This section says the agreement is an accord among cooperating sovereigns and creates a mechanism for member states to work together on sales and use taxes.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6030. The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6030.Verify source

§ 60301.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a person does not file the required return on time, the board must estimate the diesel fuel activity, determine the tax due, and add a 10% penalty.

Section 60301.Verify source

§ 60302.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A determination made under this section must bear interest, excluding penalties, at the modified adjusted rate per month until payment.

Section 60302.Verify source

§ 60303.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a person’s failure to file a return is due to fraud or intent to evade tax, an extra 25% penalty is added, on top of the 10% penalty in Section 60301.

Section 60303.Verify source

§ 60304.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Determination If No Return Made [60301 - 60304] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

After making its determination, the board must promptly give the delinquent person written notice of the estimate, including tax, interest, and penalty.

Section 60304.Verify source

§ 6031.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. )Amendment

This section limits the agreement’s benefit to the state and member states and bars people from using it to sue, defend, or challenge state actions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.5. Streamlined Sales Tax Project [6025 - 6031] ( Chapter 1.5 added by Stats. 2003, Ch. 702, Sec. 1. ) ## 6031. (a) The agreement shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement. (b) Consistent with subdivision (a), no person shall have any cause of action or defense under the agreement or by virtue of this state’s decision to join the Streamlined Sales Tax Project. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement. (c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. (Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

Section 6031.Verify source

§ 60310.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the board is not satisfied with a return, it may determine the deficiency tax owed based on the return or other information it has.

Section 60310.Verify source

§ 60311.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The department must give the person written notice of its determination and may serve that notice by mail, personal delivery, or secure electronic transmission in specified cases.

Section 60311.Verify source

§ 60312.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a deficiency determination is due in part to negligence or intentional disregard of the law or regulations, a 10% penalty must be added.

Section 60312.Verify source

§ 60313.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a deficiency determination includes any amount due to fraud or intent to evade the tax, a 25% penalty is added to the determination.

Section 60313.Verify source

§ 60314.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Deficiency determinations must bear interest at a rate tied to Section 6591.5, starting after the reporting period and continuing until payment.

Section 60314.Verify source

§ 60315.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A deficiency determination notice must usually be served within 3 years, but within 8 years if there was a failure to make a return.

Section 60315.Verify source

§ 60316.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60316.Verify source

§ 60317.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Deficiency Determinations [60310 - 60317] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A deficiency notice can be served late if the taxpayer gives written consent before the original deadline expires.

Section 60317.Verify source

§ 60330.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the board believes tax collection will be delayed and jeopardized, it must determine the tax amount and note that fact on the determination.

Section 60330.Verify source

§ 60331.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the jeopardy determination amount is not paid within 10 days after notice is served, the determination becomes final unless a redetermination petition is filed within that time.

Section 60331.Verify source

§ 60332.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A person subject to a jeopardy determination may ask for redetermination, but must file the petition with the board within 10 days after notice is served and must deposit any security the board considers necessary when filing.

Section 60332.Verify source

§ 60333.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60333.Verify source

§ 60334.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the board thinks it is necessary to ensure tax payment, it may require a supplier to make weekly returns and payments.

Section 60334.Verify source

§ 60335.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A supplier required to make weekly payments must still file the verified monthly return required by Article 1.

Section 60335.Verify source

§ 60336.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A supplier in the weekly-installment tax category must file weekly returns and pay the full amount as the board prescribes, or the supplier’s license may be revoked immediately.

Section 60336.Verify source

§ 60337.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a supplier misses a weekly return or payment, the unpaid installment becomes immediately due, and the board must make a jeopardy determination and collect the tax.

Section 60337.Verify source

§ 60338.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a supplier does not pay a weekly tax installment when due, a 5% penalty applies; if it is still unpaid at month-end, a 10% penalty applies.

Section 60338.Verify source

§ 60339.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Jeopardy determinations, except penalties, must bear monthly interest at the modified adjusted rate until paid.

Section 60339.Verify source

§ 60340.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330 - 60340] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A required notice under this article may be served using the same method prescribed for serving notice of a deficiency determination.

Section 60340.Verify source

§ 60350.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A person assessed by the board may ask for a redetermination within 30 days after notice is given.

Section 60350.Verify source

§ 60351.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60351.Verify source

§ 60352.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a redetermination petition is filed within 30 days, the board must reconsider the determination and, if requested, hold an oral hearing with 10 days’ notice.

Section 60352.Verify source

§ 60353.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may change a determination before it becomes final. It may increase the amount only if it asserts a claim at or before the hearing, and in some cases the claim must be made within eight years after the return due date.

Section 60353.Verify source

§ 60354.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A board order or decision on a redetermination becomes final 30 days after notice is given to the person.

Section 60354.Verify source

§ 60355.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Board determinations become due and payable when final, and unpaid amounts get a 10% penalty.

Section 60355.Verify source

§ 60356.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Redeterminations [60350 - 60356] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

When making a determination, the board may offset overpayments, related interest, penalties, and interest on underpayments against underpayments.

Section 60356.Verify source

§ 6040.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

This section names the chapter the Marketplace Facilitator Act.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6040. This chapter shall be known as and referred to as the Marketplace Facilitator Act. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6040.Verify source

§ 60401.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may require a person to post security for compliance, set the amount within stated limits, and release it after three years of compliant filing and payment.

Section 60401.Verify source

§ 60402.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may give notice of a delinquent or unpaid tax-related obligation to persons holding the taxpayer’s credits, property, or debts, and must notify state officers, departments, or agencies before they present a claim to the Controller.

Section 60402.Verify source

§ 60403.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

People who receive the notice must not transfer or otherwise dispose of the listed credits, personal property, or debts until the board consents or 60 days pass, whichever happens first.

Section 60403.Verify source

§ 60404.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

People notified under this section must promptly tell the board about credits, personal property, or debts they hold, control, or are owed.

Section 60404.Verify source

§ 60405.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a notified person transfers or disposes of property or debts that must be withheld during the notice period, that person can be liable to the state for the covered indebtedness.

Section 60405.Verify source

§ 60406.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a person stops operating under this part, any qualifying security held by the board is treated as a payment toward the taxpayer’s liability.

Section 60406.Verify source

§ 60407.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The department may serve a notice of levy to make persons holding a taxpayer’s property withhold and send the amount owed to the department.

Section 60407.Verify source

§ 60408.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Security for Tax [60401 - 60408] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If an employer withholds earnings for taxes and does not remit them, the board may determine the amount, notify the employer, and treat the unpaid amount like a tax deficiency.

Section 60408.Verify source

§ 6041.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

This section defines “marketplace,” “marketplace facilitator,” and “marketplace seller” for this chapter.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041. For purposes of this chapter, the following definitions shall apply: (a) “Marketplace” means a physical or electronic place, including, but not limited to, a store, booth, internet website, catalog, television or radio broadcast, or a dedicated sales software application, where a marketplace seller sells or offers for sale tangible personal property for delivery in this state regardless of whether the tangible personal property, marketplace seller, or marketplace has a physical presence in this state. (b) “Marketplace facilitator” means a person who contracts with marketplace sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the marketplace seller’s products through a marketplace operated by the person or a related person and who does both of the following: (1) Directly or indirectly, through one or more related persons, engages in any of the following: (A) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller. (B) Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together. (C) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller. (D) Software development or research and development activities related to any of the activities described in paragraph (2), if such activities are directly related to a marketplace operated by the person or a related person. (2) Directly or indirectly, through one or more related persons, engages in any of the following activities with respect to the marketplace seller’s products: (A) Payment processing services. (B) Fulfillment or storage services. (C) Listing products for sale. (D) Setting prices. (E) Branding sales as those of the marketplace facilitator. (F) Order taking. (G) Providing customer service or accepting or assisting with returns or exchanges. (c) “Marketplace seller” means a person who has an agreement with a marketplace facilitator and makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by a marketplace facilitator, even if that person would not have been required to hold a seller’s permit or permits, or required to collect the taxes imposed pursuant to Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201), or a fee administered pursuant to Part 30 (commencing with Section 55001), had the sale not been made through that marketplace. (Amended by Stats. 2021, Ch. 421, Sec. 1. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6041.Verify source

§ 6041.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

Some advertisers and referral websites are not treated as facilitating a sale under this chapter if they only refer purchasers to the seller and do not take part further in the sale.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.1. Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet link, or other similar means to complete the sale, and do not participate further in the sale are not facilitating a sale under this chapter. (Amended by Stats. 2019, Ch. 34, Sec. 2. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6041.1.Verify source

§ 6041.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

This section defines when persons are related and specifies which charges and fees count as a “fee administered pursuant to Part 30,” including one item it excludes.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.2. For purposes of this chapter, the following shall apply: (a) A person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder. (b) (1) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall include a charge pursuant to the Lead-Acid Battery Recycling Act of 2016 (Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code), a lumber products assessment pursuant to Article 9.5 (commencing with Section 4629) of Chapter 8 of Part 2 of Division 4 of the Public Resources Code, a fee imposed pursuant to the Electronic Waste Recycling Act of 2003 (Chapter 8.5 (commencing with Section 42460) of Part 3 of Division 30 of the Public Resources Code), and a California tire fee pursuant to Article 5 (commencing with Section 42885) of Chapter 17 of Part 3 of Division 30 of the Public Resources Code. (2) A “fee administered pursuant to Part 30 (commencing with Section 55001)” shall not include the fee administered pursuant to Part 21.1 (commencing with Section 42100). (Amended by Stats. 2025, Ch. 17, Sec. 1. (SB 132) Effective June 27, 2025.)

Section 6041.2.Verify source

§ 6041.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A delivery network company is not a marketplace facilitator unless it elects to be treated as one under this section.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.5. (a) Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter. (b) For purposes of this section, all of the following definitions shall apply: (1) “Delivery network company” means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products. (2) “Delivery services” means the pickup of one or more local products from a local merchant and delivery of the local products to a customer. “Delivery services” do not include any delivery requiring over 75 miles of travel from the local merchant to the customer. (3) “Local merchant” means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company. (4) “Local product” means any item, including food, other than freight, mail, or a package to which postage has been affixed. (c) Notwithstanding subdivision (a), a delivery network company that meets the definition set forth in subdivision (b) of Section 6041 may elect, in a reasonable manner and duration prescribed by the department, to be deemed a marketplace facilitator pursuant to this chapter. Consistent with this section, the department shall adopt regulations that establish the criteria for obtaining and retaining an election to be a marketplace facilitator pursuant to this subdivision. (Amended by Stats. 2019, Ch. 34, Sec. 4. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6041.5.Verify source

§ 6041.6.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A vehicle rental broker is not treated as a marketplace facilitator for certain passenger vehicle rental facilitation.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 1. General Provisions and Definitions [6040 - 6041.6] ( Article 1 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6041.6. (a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission, fee, or other consideration, of a passenger vehicle rental on behalf of a rental company that is not a related person for purposes of this chapter. (b) For purposes of this section, the following definitions apply: (1) “Optional accessory” includes, but is not limited to, a child seat, a GPS navigation system, snow chains or other traction device, and a ski rack. (2) “Passenger vehicle” has the same meaning as defined in Section 465 of the Vehicle Code. (3) “Passenger vehicle rental” means any lease of a passenger vehicle, including any optional accessory, which is classified as a “continuing sale” and a “continuing purchase” in accordance with Sections 6006.1 and 6010.1. (4) “Rental company” means a person or entity in the business of leasing passenger vehicles to the public and that is registered with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201). (5) “Vehicle rental broker” means a person that facilitates, for a commission, fee, or other consideration, passenger vehicle rentals through an online marketplace owned, operated, or controlled by the person or a related person. (Added by Stats. 2022, Ch. 228, Sec. 1. (SB 1312) Effective January 1, 2023.)

Section 6041.6.Verify source

§ 6042.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A marketplace facilitator is treated as the seller, retailer, and dealer for facilitated sales when determining whether it must register with the department.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6042. A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilitated through its marketplace for purposes of determining whether the marketplace facilitator is required to register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), in addition to each sale for which the marketplace facilitator is the seller, retailer, dealer, or any combination of the three, under Chapter 1 (commencing with Section 6001), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001). (Amended by Stats. 2021, Ch. 421, Sec. 3. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6042.Verify source

§ 60421.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may sue in court to collect delinquent tax amounts, plus penalties and interest, within the stated time limits.

Section 60421.Verify source

§ 60422.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A writ of attachment may be issued in the action, and the usual showing required by Section 485.010 is not required.

Section 60422.Verify source

§ 60423.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Suit for Tax [60421 - 60423] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

In an action, a board certificate showing delinquency is prima facie evidence of the tax levy, the delinquency, the stated tax/interest/penalty amounts, and the board’s compliance with the part.

Section 60423.Verify source

§ 6043.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A qualifying marketplace facilitator is treated as the retailer for sales of tangible personal property made through its marketplace.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6043. A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of this part. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6043.Verify source

§ 6043.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A qualifying marketplace facilitator is treated as the retailer or dealer, or both, for collecting and remitting certain fees on a consumer retail sale.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6043.1. A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001) and that facilitates a retail sale of tangible personal property by a marketplace seller is the retailer or dealer or both for purposes of collecting and remitting any fee imposed on the consumer in regards to that retail sale. (Added by Stats. 2021, Ch. 421, Sec. 4. (AB 1402) Effective January 1, 2022.)

Section 6043.1.Verify source

§ 6044.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

Marketplace facilitators and marketplace sellers must count specified sales of tangible personal property delivered in the state when determining total combined sales under Section 6203.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6044. For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203: (a) A marketplace facilitator shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and by all related persons and sales facilitated on behalf of marketplace sellers. (b) A marketplace seller shall include all sales of tangible personal property for delivery in this state, including sales made on its own behalf and sales facilitated through any marketplace facilitator’s marketplace. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6044.Verify source

§ 60441.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The tax, interest, and penalties become a lien on certain qualified motor vehicles and on the personal property of the interstate user.

Section 60441.Verify source

§ 60442.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The lien under Section 60441 attaches when a qualified motor vehicle is operated in California using diesel fuel taxable under this part.

Section 60442.Verify source

§ 60443.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A lien under Section 60441 stays in place until the tax, interest, and penalties are paid, or the property subject to the lien is sold to satisfy it.

Section 60443.Verify source

§ 60444.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The tax lien under Section 60441 has priority over private liens, encumbrances, and certain title holders, but only for tax and interest, not penalties.

Section 60444.Verify source

§ 60445.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Lien of Tax [60441 - 60445] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a person does not pay a diesel fuel tax amount when it is due, the unpaid amount becomes a perfected and enforceable state tax lien.

Section 60445.Verify source

§ 6045.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A marketplace seller must register with the department for qualifying retail sales made on its own behalf and not handled through a registered marketplace facilitator.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 2. Registration and Collection [6042 - 6045] ( Article 2 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6045. A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator. (Amended by Stats. 2021, Ch. 421, Sec. 5. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6045.Verify source

§ 60451.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board or its authorized representative may issue a warrant to collect amounts owed and enforce liens, but only within the stated time limits.

Section 60451.Verify source

§ 60452.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may pay or advance certain fees, commissions, and expenses to the sheriff or marshal, and the board—not the court—approves newspaper publication fees.

Section 60452.Verify source

§ 60453.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Warrant for Collection of Tax [60451 - 60453] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60453.Verify source

§ 6046.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

A marketplace facilitator can be relieved of liability for taxes or fees on a retail sale if it shows the department it made a reasonable effort to get accurate information from an unrelated seller and the underpayment was caused by that seller’s incorrect or incomplete information.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6046. If the marketplace facilitator demonstrates to the satisfaction of the department that the marketplace facilitator has made a reasonable effort to obtain accurate and complete information from an unrelated marketplace seller about a retail sale and that the failure to remit the correct amount of taxes or fees imposed under this part, or under any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), was due to incorrect or incomplete information provided to the marketplace facilitator by the unrelated marketplace seller, then the marketplace facilitator shall be relieved of liability for the taxes or fees for that retail sale. This section does not apply with regard to a retail sale for which the marketplace facilitator is the retailer selling or making the sale of the tangible personal property on its own behalf or if the marketplace facilitator and marketplace seller are related. Where a marketplace facilitator is relieved of liability for the taxes or fees on a retail sale under this section, the marketplace seller is the retailer for that retail sale. (Amended by Stats. 2021, Ch. 421, Sec. 6. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6046.Verify source

§ 60461.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a person is delinquent on obligations under this part, the board or its authorized representative may seize and sell property covered by the tax lien to pay the tax, interest, penalties, and seizure-and-sale costs.

Section 60461.Verify source

§ 60462.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Before a seized property sale, written notice must be given at least 20 days in advance and served, mailed, published, and posted as described.

Section 60462.Verify source

§ 60462.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may seize and sell a qualified motor vehicle subject to the tax lien to pay the tax, interest, penalties, and seizure-and-sale costs.

Section 60462.5.Verify source

§ 60462.6.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Before selling a qualified motor vehicle, written notice must be given to the delinquent person and anyone with a recorded interest, and the notice must include specified sale and payment details.

Section 60462.6.Verify source

§ 60463.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

At a sale, the board or its authorized agent must sell the property according to law and notice, and give the purchaser the proper sale documents.

Section 60463.Verify source

§ 60464.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Seizure and Sale [60461 - 60464] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If sale proceeds exceed the tax due, the board must return the excess to the taxpayer. If a lienholder or interested person gives notice before the sale, the board must hold the excess until a court decides who is entitled to it. If the taxpayer’s receipt is unavailable, the board must deposit the excess with the Controller as trustee.

Section 60464.Verify source

§ 6047.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

Marketplace facilitators can get relief from certain taxes or fees on facilitated retail sales if they meet listed conditions, and the department may set the claim process.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 3. Marketplace Facilitator Relief [6046 - 6047] ( Article 3 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6047. (a) A marketplace facilitator shall be relieved of the taxes or fees on retail sales facilitated through its marketplace as provided in subdivision (c) if the marketplace facilitator demonstrates to the satisfaction of the department all of the following: (1) The retail sales were facilitated for a marketplace seller prior to January 1, 2023, through a marketplace of the marketplace facilitator. (2) The marketplace facilitator is not the marketplace seller. (3) The marketplace facilitator and the marketplace seller are not related. (4) The failure to collect sales and use tax or any other fee administered pursuant to Part 30 (commencing with Section 55001) was due to a good faith error other than an error in sourcing the sale pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001). (b) To the extent that a marketplace facilitator is relieved of liability for collection of sales and use tax or any other fee administered pursuant to Part 30 (commencing with Section 55001) under this section, the marketplace seller for whom the marketplace facilitator has facilitated the retail sale is also relieved of liability, unless the marketplace seller is the retailer for those retail sales pursuant to Section 6046. The department may determine the manner in which a marketplace facilitator or marketplace seller shall claim the liability relief provided in this section. (c) The liability relief provided under this section shall not exceed the following percentage of the sum of all sales and use tax and any other fee administered pursuant to Part 30 (commencing with Section 55001) due on sales facilitated by a marketplace facilitator for marketplace sellers, which sales shall not include sales by the marketplace facilitator or persons related to the marketplace facilitators: (1) For sales facilitated during the fourth quarter of 2019 or during the 2020 calendar year, 7 percent. (2) For sales facilitated during the 2021 calendar year, 5 percent. (3) For sales facilitated during the 2022 calendar year, 3 percent. (d) Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the department sales and use tax or any other fee administered pursuant to Part 30 (commencing with Section 55001). (Amended by Stats. 2021, Ch. 421, Sec. 7. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

Section 6047.Verify source

§ 60471.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

When a liable person sells a business or stock of goods, or quits the business, the successor or assignee must withhold enough of the purchase price to cover the tax amount until the former owner shows proof of payment or a no-amount-due certificate.

Section 60471.Verify source

§ 60472.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a purchaser fails to withhold part of the purchase price, the purchaser can become personally liable. The board must act within 60 days in certain cases, and if it fails to mail the required notice, the purchaser is released from further withholding duty.

Section 60472.Verify source

§ 60473.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may issue the certificate after all amounts due under this part are paid, or after payment is secured to the board’s satisfaction.

Section 60473.Verify source

§ 60474.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Successor Withholding and Liability [60471 - 60474] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A successor’s liability is enforced by a notice, which must be served within three years after the board is notified of the business or stock purchase.

Section 60474.Verify source

§ 6049.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 4. Operative Date [6049.5- 6049.5.] ( Article 4 added by Stats. 2019, Ch. 5, Sec. 2. )Amendment

This section says the chapter becomes operative on October 1, 2019, and that its provisions are severable.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1.7. Marketplace Facilitator Act [6040 - 6049.5] ( Chapter 1.7 added by Stats. 2019, Ch. 5, Sec. 2. ) ## ARTICLE 4. Operative Date [6049.5- 6049.5.] ( Article 4 added by Stats. 2019, Ch. 5, Sec. 2. ) ## 6049.5. (a) This chapter shall become operative on October 1, 2019. (b) The provisions of this chapter are severable. If any provision of this chapter or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. (Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019.)

Section 6049.5.Verify source

§ 60491.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The state’s remedies under this chapter are cumulative, and board action does not make the state choose one remedy over another.

Section 60491.Verify source

§ 60492.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60492.Verify source

§ 60493.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may enter into, change, or end a written installment payment agreement for taxes, interest, and penalties, and must provide an administrative review process if the agreement is terminated.

Section 60493.Verify source

§ 60493.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must give each taxpayer with an installment payment agreement an annual statement showing the starting balance, payments made during the year, and ending balance.

Section 60493.5.Verify source

§ 60495.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A collection cost recovery fee is imposed on persons who do not pay certain amounts due under this part, unless they qualify for relief.

Section 60495.Verify source

§ 60496.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 7. Collection of Tax [60401 - 60496] ( Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Miscellaneous Provisions [60491 - 60496] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The California Department of Tax and Fee Administration may serve certain tax withholding orders and related notices to employers electronically, with employer consent required for electronic service under subsection (b).

Section 60496.Verify source

§ 60501.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

People who paid diesel fuel tax in qualifying loss, sale, removal, or nontaxable-use situations may be reimbursed, if the statutory conditions for a refund claim are met.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60501. Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax. (a) Except as otherwise provided in subdivision (b), a claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply: (1) Tax was imposed on the diesel fuel to which the claim relates. (2) The claimant bought or produced the diesel fuel and did not sell or resell it in this state except as provided in paragraph (4). (3) The claimant has filed a timely claim for refund that contains the information required under subdivision (b) and the claim is supported by the original invoice or original invoice facsimile retained in an alternative storage media showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice. (4) The diesel fuel was any of the following: (A) Used for purposes other than operating motor vehicles upon the public highways of the state. (B) Exported for use outside of this state. Diesel fuel carried from this state in the fuel tank of a motor vehicle is not deemed to be exported from this state unless the diesel fuel becomes subject to tax as an import under the laws of the destination state. (C) Used in any construction equipment that is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project. (D) Used in the operation of a motor vehicle on any highway that is under the jurisdiction of the United States Department of Agriculture and with respect to the use of the highway the claimant pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture. (E) Used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency when operated by it over any highway constructed and maintained by the United States or any department or agency thereof within a military reservation in this state. If the motor vehicle is operated both over the highway and over a public highway outside the military reservation in a continuous trip the tax shall not be refunded as to that portion of the diesel fuel used to operate the vehicle over the public highway outside the military reservation. Nothing contained in this section shall be construed as a refund of the tax for the use of diesel fuel in any motor vehicle operated upon a public highway within a military reservation, which highway is constructed or maintained by this state or any political subdivision thereof. As used in this section, “military reservation” includes any establishment of the United States Government or any agency thereof used by the Armed Forces of the United States for military, air, or naval operations, including research projects. (F) Sold by a supplier and which was sold to any consulate officer or consulate employee under circumstances which would have entitled the supplier to an exemption under paragraph (6) of subdivision (a) of Section 60100 if the supplier had sold the diesel fuel directly to the consulate officer or consulate employee. (G) Lost in the ordinary course of handling, transportation, or storage. (H) (i) Sold by a person to the United States and its agencies and instrumentalities under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel. (ii) Sold by a supplier and which was sold by credit card to the United States and its agencies and instrumentalities under circumstances which would have entitled the supplier to an exemption under Section 60100 if the supplier had sold the diesel fuel directly to the United States and its agencies and instrumentalities. (I) Sold by a person to a train operator for use in a diesel-powered train or for other off-highway use under circumstances that would have entitled that person to an exemption from the payment of diesel fuel tax under Section 60100 had that person been the supplier of this diesel fuel. (J) Removed from an approved terminal at the terminal rack, but only to the extent that the supplier can show that the tax on the same amount of diesel fuel has been paid more than one time by the same supplier. (b) Where tax is not imposed on dyed blended biodiesel fuel upon removal from an approved terminal at the terminal rack, if tax was previously imposed on the biodiesel fuel portion of the dyed blended biodiesel fuel, then, pursuant to paragraph (1) of subdivision (a), a claim for refund is allowed for the tax that was paid on that biodiesel fuel, but only to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier. (c) Each claim for refund under this section shall contain the following information with respect to all of the diesel fuel covered by the claim: (1) The name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase. (2) A statement by the claimant that the diesel fuel covered by the claim did not contain visible evidence of dye. (3) A statement, which may appear on the invoice, original invoice facsimile, or similar document, by the person that sold the diesel fuel to the claimant that the diesel fuel sold did not contain visible evidence of dye. (4) The total amount of diesel fuel covered by the claim. (5) The use made of the diesel fuel covered by the claim described by reference to specific categories listed in paragraph (4) of subdivision (a). (6) If the diesel fuel covered by the claim was exported, a statement that the claimant has the proof of exportation. (d) Each claim for refund under this section shall be made on a form prescribed by the board and shall be filed for a calendar year. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to diesel fuel used or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the board may require the filing of claims for refund for other than yearly periods. (Amended by Stats. 2015, Ch. 481, Sec. 1. (AB 1032) Effective January 1, 2016.)

Section 60501.Verify source

§ 60502.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Some ultimate vendors may be reimbursed for diesel fuel tax if the fuel was sold for farm use or exempt bus operation and the statutory claim requirements are met.

Section 60502.Verify source

§ 60502.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

An ultimate vendor must not include tax in the sales price or sales invoice for diesel fuel sold to an ultimate purchaser.

Section 60502.1.Verify source

§ 60502.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Certain exempt bus operations must pay one cent per gallon for refunded or exempt diesel fuel used.

Section 60502.2.Verify source

§ 60503.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A certificate for the ultimate vendor must be signed under penalty of perjury by someone authorized to bind the buyer, and a new certificate is required if the information changes.

Section 60503.Verify source

§ 60503.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If a purchaser uses a Section 60503 exemption certificate for diesel fuel that is later sold or used for another purpose, the purchaser becomes liable for the tax, penalties, and interest.

Section 60503.1.Verify source

§ 60503.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Giving a diesel fuel exemption certificate with the wrong knowledge or for evading tax can trigger criminal penalties and tax liability.

Section 60503.2.Verify source

§ 60504.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

For refund claims under this article, diesel fuel with a de minimis amount of dye is not treated as diesel fuel showing visible evidence of dye.

Section 60504.Verify source

§ 60505.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must pay a refund to the claimant when the claim and invoice are presented.

Section 60505.Verify source

§ 60505.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Refund claim forms may include electronic media, and the board may prescribe how those forms must be authenticated.

Section 60505.5.Verify source

§ 60506.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may demand the claimant’s books and records to verify a claim; if the claimant does not comply, the refund right for the questioned transactions is waived.

Section 60506.Verify source

§ 60507.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Refund applications under this article must be filed on time: generally within 3 years of purchase, or within 6 months after an invoice for the tax is received if the tax was not invoiced at purchase, whichever is later.

Section 60507.Verify source

§ 60508.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A supplier may take a credit on the supplier’s tax return instead of the usual collection and refund process for certain tax-paid diesel fuel.

Section 60508.Verify source

§ 60508.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A government entity may receive a credit instead of a refund for diesel fuel tax, if it uses the tax return and shows the amount of tax.

Section 60508.3.Verify source

§ 6051.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

Retailers selling tangible personal property at retail in this state are subject to a sales tax on their gross receipts.

Section 6051.Verify source

§ 6051.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

Retailers must pay a 5% tax on gross receipts from retail sales of tangible personal property in California during the period this subdivision is operative.

Section 6051.1.Verify source

§ 6051.15.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

Money collected from the sales tax rate of 1.0625% must be deposited into the Local Revenue Fund 2011 and used only for its public safety purposes, with later tax revenues reducing that deposit amount.

Section 6051.15.Verify source

§ 6051.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

Retailers must pay a 1/2 percent tax on gross receipts from retail sales of tangible personal property in California, with revenues credited to the Local Revenue Fund.

Section 6051.2.Verify source

§ 6051.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

This section imposes a 1/4% tax on all retailers’ gross receipts from retail sales of tangible personal property in California, subject to the section’s operative period rules.

Section 6051.3.Verify source

§ 6051.4.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

The Director of Finance must make and certify certain fiscal findings by November 1 each year, and those findings control when Section 6051.3 is operative or not operative.

Section 6051.4.Verify source

§ 6051.45.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

The Director of Finance must decide each year, by November 1, whether specified revenue and reserve conditions are met; if they are, the state sales tax rate in Section 6051.3 is not operative and the 1/4 cent reduction starts the next January 1.

Section 6051.45.Verify source

§ 6051.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Repeal

Retailers selling tangible personal property at retail in this state are subject to an additional tax of one-quarter of 1% of gross receipts.

Section 6051.5.Verify source

§ 6051.6.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

Gross receipts from certain sales to aircraft operators are exempt from the taxes imposed by Section 6051.5.

Section 6051.6.Verify source

§ 6051.8.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

Retailers must pay a 1.75% tax on diesel fuel sales, and a 4% tax applies starting November 1, 2017, except as provided by Section 6357.3.

Section 6051.8.Verify source

§ 60511.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Interest must be paid on certain tax refunds if the refund is not paid within 20 calendar days after a properly completed claim form is received by the board.

Section 60511.Verify source

§ 60512.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must pay a refund within 20 calendar days after receiving a refund claim, and the claim must be filed on a properly completed form or similar format prescribed by the board.

Section 60512.Verify source

§ 6052.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

A retailer may be relieved from sales tax liability for certain digitally transferred or remotely accessed digital products, and the purchaser then must self-assess and pay use tax if the gross receipts threshold is exceeded.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6052. (a) Notwithstanding Section 6010.5, and except as provided in subdivision (c), a retailer is relieved from liability to pay sales tax on the sale or purchase of a digital product that is transferred electronically or accessed remotely if the following applies, unless the purchaser is an insurer, as defined in Section 28 of Article XIII of the California Constitution: (1) (A) The gross receipts from the sale of digital products by a retailer to a purchaser that are transferred electronically or accessed remotely exceed five million dollars ($5,000,000) in the aggregate in the current calendar year, or, beginning January 1, 2028, in the current or the preceding calendar year. (B) The purchaser shall become liable for the use tax pursuant to subdivision (b) on the transaction that caused the retailer to exceed the threshold specified in subparagraph (A) and any adjustments made pursuant to paragraph (2). (2) (A) On or before October 1, 2031, and every five years thereafter, the department shall multiply the amount specified in subparagraph (A) of paragraph (1) by the percentage increase in the California Consumer Price Index for All Urban Consumers between October 1, 2026, and the date of the calculation required by this subparagraph, and the result shall be rounded to the nearest one million dollars ($1,000,000) and shall be the applicable amount for the succeeding calendar year. (B) The applicable amount computed pursuant to subparagraph (A) shall be operative beginning January 1 of the succeeding calendar year, and four years thereafter, as an adjustment of the amount specified in subparagraph (A) of paragraph (1). (b) If a retailer is relieved from liability to pay sales tax pursuant to subdivision (a), the purchaser is liable for the use tax and shall self-assess and pay directly to the department taxes due under this part, Part 1.5 (commencing with Section 7200), and, if otherwise applicable, Part 1.6 (commencing with Section 7251) and Part 1.7 (commencing with Section 7280) on the transaction that caused the retailer to exceed the threshold specified in subparagraph (A) of paragraph (1) of subdivision (a) and any adjustments made pursuant to paragraph (2) of subdivision (a). (c) (1) If the department determines that it is necessary for the efficient administration of this part, the department may waive the requirement for the purchaser to self-assess and pay taxes due directly to the department under subdivision (b), and the retailer shall be liable to pay the sales tax if the purchaser submits to the department a request for waiver in a form and manner prescribed by the department that includes all the places of business where the applicant expects to be a place of first use for purchases of digital products subject to subdivision (a). (2) A purchaser that submits a request for waiver to the department under paragraph (1) shall also submit to the retailer all places of business where the purchaser expects to be a place of first use, which shall be considered the place of sale for purposes of the sales tax. (d) A purchaser that is required to pay use taxes to the department under subdivision (b) shall obtain a use tax direct payment permit pursuant to the procedures provided in Section 7051.3. (e) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 12. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)

Section 6052.Verify source

§ 60521.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

If the department finds an overpayment under this part, it must record and certify the excess, credit it against amounts due, and refund the balance unless it authorizes a deduction instead.

Section 60521.Verify source

§ 60521.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

If a taxpayer overcharges a customer for diesel-fuel-tax reimbursement on a non-taxable or excessive amount, the taxpayer must return the overpaid amount after notice; if not, the taxpayer must remit that amount to the state.

Section 60521.5.Verify source

§ 60522.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

The board cannot approve certain refund or credit claims unless the claim is filed within the stated deadline.

Section 60522.Verify source

§ 60522.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

The refund claim limitation period is suspended while a person is financially disabled, if the person meets the statute’s definition and provides proof as required by the board.

Section 60522.1.Verify source

§ 60522.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

A refund for certain overpayments is approved if the refund claim is filed within three years of the overpayment date.

Section 60522.2.Verify source

§ 60522.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

A refund claim that is otherwise valid can be treated as timely for later payments if the tax amount determined has not yet been fully paid.

Section 60522.3.Verify source

§ 60523.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

A refund claim must be in writing and must state the specific grounds for the claim.

Section 60523.Verify source

§ 60524.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

Interest must be paid on tax overpayments, and any interest charged on the refunded or credited amount must also be refunded or credited.

Section 60524.Verify source

§ 60525.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525] ( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. )Amendment

The board must not pay interest on an overpayment it finds 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 the delay period.

Section 60525.Verify source

§ 6054.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6051 - 6055] ( Article 1 added by Stats. 1941, Ch. 36. )Amendment

A retailer may be relieved from sales/use tax liability for certain digital products if the sale or purchase is deemed outside the state and the retailer shows reasonable efforts to get accurate purchaser address information.

Section 6054.Verify source

§ 60541.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Courts may not issue injunctions, writs of mandate, or similar relief to stop diesel fuel tax collection, permit revocation, or other actions to enforce payment under this part.

Section 60541.Verify source

§ 60542.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60542.Verify source

§ 60543.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60543.Verify source

§ 60544.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the board does not mail notice within six months after a claim is filed, the claimant may treat the claim as disallowed and sue the board.

Section 60544.Verify source

§ 60545.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60545.Verify source

§ 60546.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the plaintiff wins, the judgment amount must first be used to pay any amounts the plaintiff owes under specified parts, and any remaining balance must be refunded to the plaintiff.

Section 60546.Verify source

§ 60547.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Section 60547.Verify source

§ 60548.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. Suit for Refund [60541 - 60548] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A court may not enter judgment for a plaintiff in a tax refund action if the case is brought by an assignee or by someone other than the person who paid the tax.

Section 60548.Verify source

§ 60561.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may recover erroneous refunds or credits, and may also issue a deficiency determination to do so.

Section 60561.Verify source

§ 60562.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

In actions under Section 60561(a), the court may change the place of trial if the Attorney General consents.

Section 60562.Verify source

§ 60563.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The Attorney General must prosecute any action brought under subdivision (a) of Section 60561.

Section 60563.Verify source

§ 60564.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. Recovery of Erroneous Refunds [60561 - 60564] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60564.Verify source

§ 60581.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 8. Overpayment and Refunds [60501 - 60581] ( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Cancellations [60581- 60581.] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 20. )Amendment

If an amount was illegally determined, the department must record that fact and certify the excess amount and affected person. If the amount is over $50,000, the department’s determination must be available as a public record for at least 10 days after the determination becomes effective.

Section 60581.Verify source

§ 606.## 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 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )Amendment

Land in two or more revenue districts must be separately assessed, except that certain contiguous parcels may be combined if the owner is the same and the size/value conditions are met.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 606. (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed. (b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than fifty thousand dollars ($50,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation. (c) Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel. (Amended by Stats. 2013, Ch. 607, Sec. 4. (SB 825) Effective January 1, 2014.)

Section 606.Verify source

§ 60601.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must enforce this part and may make and apply administration-and-enforcement rules for it.

Section 60601.Verify source

§ 60602.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may hire attorneys, accountants, auditors, investigators, and other needed expert or clerical help for efficient administration of this part.

Section 60602.Verify source

§ 60603.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

State officers or employees may enter places and inspect diesel fuel-related equipment and records after showing credentials and written notice. A person who refuses an inspection may be fined $1,000 for each refusal.

Section 60603.Verify source

§ 60604.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Specified diesel-fuel-related operators and persons must keep required records and papers in the form the board requires.

Section 60604.Verify source

§ 60605.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Terminal operators must keep specified diesel-fuel removal records and retain them for set periods.

Section 60605.Verify source

§ 60606.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board or its authorized representative may examine records and equipment, and investigate diesel fuel disposition, to check whether taxes are properly reported and paid.

Section 60606.Verify source

§ 60607.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If an examination or investigation requires it, collaboration or conference with motor vehicle fuel tax officials of other states, inside or outside California, is treated as a necessary part of administering this part.

Section 60607.Verify source

§ 60608.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may share certain motor fuel tax information with other government officials and state or federal agencies, but information furnished under subsection (a) cannot be used for any purpose other than the one for which it was provided.

Section 60608.Verify source

§ 60609.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board, and anyone with an administrative duty under this part, must not disclose protected tax and business information except as allowed. The Governor may authorize certain examinations by order.

Section 60609.Verify source

§ 60609.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Tax return preparers covered by this section must not disclose or misuse client information, unless consent or legal process applies.

Section 60609.5.Verify source

§ 60610.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A board certificate stating notice was given by mailing or personal service is prima facie evidence, and notices that must be mailed or served may instead be given by mailing or personal service unless another method is specifically required.

Section 60610.Verify source

§ 60611.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60611.Verify source

§ 60611.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60611.1.Verify source

§ 60611.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If the board selects an account for a managed audit, the board must specify the audit details and the taxpayer must examine its records and provide the reviewed materials to the board.

Section 60611.2.Verify source

§ 60611.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

This section says the article does not restrict the board’s authority to examine a taxpayer’s books, records, and equipment under Section 60606.

Section 60611.3.Verify source

§ 60611.4.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Administration [60601 - 60611.4] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

After a managed audit is completed and verified by the board, unpaid liability interest is calculated at half the usual rate, and payment must be made within the board’s stated time period.

Section 60611.4.Verify source

§ 60621.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must administer this article.

Section 60621.Verify source

§ 60622.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )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 some cases.

Section 60622.Verify source

§ 60623.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must run an education and information program for newly registered taxpayers and audit/compliance staff, and its electronic media must not use the voice, picture, or name of board members or the Controller.

Section 60623.Verify source

§ 60624.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must hold an annual hearing before the full board, and industry representatives and individual taxpayers may present proposals on changes to the Diesel Fuel Tax Law.

Section 60624.Verify source

§ 60625.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60625.Verify source

§ 60626.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60626.Verify source

§ 60627.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must develop and implement a program to evaluate employees’ or officers’ performance in their contact with taxpayers, and coordinate that program with the Taxpayers’ Rights Advocate.

Section 60627.Verify source

§ 60628.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must work with the Taxpayers’ Rights Advocate and other interested taxpayer-oriented groups to develop a plan to shorten the time needed to resolve redetermination petitions and refund claims.

Section 60628.Verify source

§ 60629.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board’s appeal staff review conferences must be held reasonably and at a convenient board office, and the taxpayer must be told before the conference that they may have an attorney, accountant, or other designated agent present. A conference may be recorded only with prior notice to the taxpayer, who is entitled to a copy of the recording.

Section 60629.Verify source

§ 60630.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Taxpayers may get reimbursed for reasonable hearing fees and expenses if they file timely and the board finds the staff acted unreasonably.

Section 60630.Verify source

§ 60631.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Board officers and employees may not knowingly use investigations or surveillance for non-tax-administration purposes, and violations can lead to discipline.

Section 60631.Verify source

§ 60632.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The tax agency must release a levy or notice to withhold if sale costs would exceed the liability, and it must not sell seized property until the taxpayer has been told in writing about levy exemptions. The Taxpayers’ Rights Advocate may also order release or return of up to $2,300 in certain cases.

Section 60632.Verify source

§ 60632.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

If property has been levied and the board does not find tax collection is in jeopardy, the board must return the property or sale proceeds to the taxpayer when certain conditions are met.

Section 60632.1.Verify source

§ 60633.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60633.Verify source

§ 60633.1.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

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

Section 60633.1.Verify source

§ 60633.2.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The department must send taxpayers a preliminary lien notice at least 30 days before certain liens are filed or recorded, and must send corrected release notices when a lien was filed in error.

Section 60633.2.Verify source

§ 60634.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board may not revoke or suspend a license under Sections 60180 or 60181 unless it first mails the taxpayer a preliminary notice saying suspension will occur by a certain date.

Section 60634.Verify source

§ 60635.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

A taxpayer harmed by a board officer or employee’s reckless disregard of board procedures may sue the State in superior court for damages.

Section 60635.Verify source

§ 60636.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

This section sets rules for settling disputed civil tax matters, including review by the Attorney General, approval limits for the director, public-record requirements for larger reductions, and deadlines for action.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 9. Administration [60601 - 60637] ( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [60621 - 60637] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60636. (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 civil tax 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 unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of tax, or penalties, or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director of the 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 taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) The director shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 60609. (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. 40. (SB 889) Effective January 1, 2024.)

Section 60636.Verify source

§ 60651.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The board must send most money it receives under this part to the Treasurer and give the Controller copies of the transmittal schedules.

Section 60651.Verify source

§ 60652.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Money deposited under this part is continuously appropriated to pay authorized refunds, and any remaining balance must be transferred to the Highway Users Tax Account.

Section 60652.Verify source

§ 60653.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

The Controller must transfer money to the Highway Users Tax Account in the Transportation Tax Fund at the same time as related Motor Vehicle Fuel Tax Law transfers are made.

Section 60653.Verify source

§ 60654.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 10. Distribution of Proceeds [60651 - 60654] ( Chapter 10 added by Stats. 1994, Ch. 912, Sec. 17. )Amendment

Costs the board incurs to carry out duties under this part must be paid from the account money, but only after legislative appropriation.

Section 60654.Verify source

§ 6066.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )Amendment

A person who wants to operate as a seller in this state must file a permit application with the board for each business location.

Section 6066.Verify source

§ 6066.3.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )Amendment

Local governments may collect seller-permit business information and must send it to the board; the board must act on it, and may not charge a fee for that collection and transmission.

Section 6066.3.Verify source

§ 6066.4.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )Amendment

A city, county, or city and county may require certain businesses to provide a seller’s permit account number, if they have one.

Section 6066.4.Verify source

§ 6066.5.## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )Amendment

When the board gives an applicant an application form, it must also give the applicant a written notice in the board’s prescribed form.

Section 6066.5.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

5 instruments

Chapter 5 of Division 2 of Title 9 of Part 2 of the Code
Section 60496.
Chapter 5 of Title 9 of Part 2 of the Code
Section 60408.
Division 2 of Title 9 of Part 2 of the Code
Section 60632.
Division 7 of Title 1 of the Government Code
Sections 60445., 60633.2.
Family Code
Section 60210.5.

G–M

2 instruments

Government Code
Sections 6051.4., 6051.5., 6051.15., 60402., 60421., 60451., 60462., 60626., 60652.
Internal Revenue Code
Sections 6041.2., 60253.

N–S

5 instruments

Part 1 of Division 2 of the Revenue and Taxation Code
Section 6026.
Part 1 of Division 3 of Title 2 of the Government Code
Sections 60250., 60636.
Public Utilities Code
Section 6051.8.
Section 16307 of the Corporations Code
Section 60492.
Section 706.011 of the Code
Section 60407.

T–Z

5 instruments

Title 26 of the Code
Section 60605.
Title 6.5 of Part 2 of the Code
Section 60422.
Title 9 of the Code
Section 60633.
Vehicle Code
Sections 6022., 6023., 6041.6.
Welfare and Institutions Code
Section 6051.2.

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Revenue and Taxation Code, 1939

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Provisions 5,601–5,800

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