Revenue and Taxation Code — Part 3 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 3 of 36 · provisions 401–600

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

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About this statute

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 12677.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. )

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    In an action brought under this article, the Code of Civil Procedure rules on service of summons, pleadings, proofs, trials, and appeals apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. ) ## 12677. The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article. (Added by Stats. 1941, Ch. 113.)
  2. 12678.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. )

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    The Attorney General must prosecute the action.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. ) ## 12678. The Attorney General shall prosecute the action. (Added by Stats. 1941, Ch. 113.)
  3. 12679.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. )

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    This section says how summons may be served on an insurer whose business rights have been forfeited or whose corporate powers are suspended, and who may defend the action if corporate powers are suspended.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. ) ## 12679. (a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by law to be served as agents or officers of the insurer, and these persons are the agents of the insurer for all purposes necessary in order to prosecute the action. In the case of corporations whose powers have been suspended, the persons constituting the board of directors may defend the action. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 108) and added by Stats. 2013, Ch. 33, Sec. 109. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
  4. 12680.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. )

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    In a tax action, a writ of attachment may be issued under the procedure in Chapter 5 of the Code of Civil Procedure, and the usual showing required by Section 485.010 is not required.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. ) ## 12680. A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Amended by Stats. 1974, Ch. 1516.)
  5. 12681.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. )

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    A controller or board secretary certificate showing unpaid insurer taxes is prima facie evidence of several tax facts in an action.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. ) ## 12681. (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of: (1) The assessment of the taxes. (2) The delinquency. (3) The amount of the taxes, interest, and penalties due and unpaid to the state. (4) That the insurer is indebted to the state in the amount of taxes, interest, and penalties appearing unpaid. (5) That there has been compliance with all the requirements of law in relation to the assessment of the taxes. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 111) and added by Stats. 2013, Ch. 33, Sec. 112. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
  6. 12682.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. )

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    Payment of the judgment recovered in the action must be made to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 3. Suits for Taxes [12676 - 12682] ( Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740. ) ## 12682. Payment of the amount of the judgment recovered in the action shall be made to the Controller. (Added by renumbering Section 12683 by Stats. 1961, Ch. 740.)
  7. 12691.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 4. Recovery of Erroneous Refunds [12691- 12691.] ( Article 4 added by Stats. 1961, Ch. 740. )

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    The Controller may sue to recover refunds or credits that were given in error, and the Attorney General must prosecute the action in the State’s name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 5. Payment and Collection [12601 - 12691] ( Chapter 5 added by Stats. 1941, Ch. 113. ) ## ARTICLE 4. Recovery of Erroneous Refunds [12691- 12691.] ( Article 4 added by Stats. 1961, Ch. 740. ) ## 12691. The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office. The action shall be brought in the name of the State and the Attorney General shall prosecute the action. (Added by Stats. 1961, Ch. 740.)
  8. 128.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “Assessor” as the county assessing officer, regardless of title.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 128. “Assessor” means the assessing officer of a county, by whatever title he may be known. (Enacted by Stats. 1939, Ch. 154.)
  9. 12801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 1. Revocation of Certificate of Authority [12801 - 12803] ( Article 1 added by Stats. 1941, Ch. 113. )

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    The Controller must send the commissioner an annual statement listing insurers who have not paid certain taxes, interest, or penalties, and the amounts due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 1. Revocation of Certificate of Authority [12801 - 12803] ( Article 1 added by Stats. 1941, Ch. 113. ) ## 12801. (a) Annually, between December 10th and 15th, the Controller shall transmit to the commissioner a statement showing the names of all insurers that failed to pay on or before December 10th the whole or any portion of the tax that became delinquent in the preceding June or which has been unpaid for more than 30 days from the date it became due and payable as a deficiency assessment under this part or the whole or any part of the interest or penalties due with respect to the tax. The statement shall show the amount of the tax, interest, and penalties due from each insurer. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 114) and added by Stats. 2013, Ch. 33, Sec. 115. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
  10. 12802.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 1. Revocation of Certificate of Authority [12801 - 12803] ( Article 1 added by Stats. 1941, Ch. 113. )

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    The commissioner must give each insurer at least 10 days’ written notice of the hearing, and must revoke the insurer’s certificate of authority if the insurer does not show that tax, interest, and penalties due have been paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 1. Revocation of Certificate of Authority [12801 - 12803] ( Article 1 added by Stats. 1941, Ch. 113. ) ## 12802. The commissioner shall give at least 10 days’ notice in writing to each insurer of the time and place of a hearing to show cause why its certificate of authority shall not be revoked. Upon hearing, the commissioner shall revoke the certificate of authority of each insurer which does not establish to his satisfaction at or before the hearing that the tax, interest, and penalties due from it have been paid. (Amended by Stats. 1961, Ch. 740.)
  11. 12803.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 1. Revocation of Certificate of Authority [12801 - 12803] ( Article 1 added by Stats. 1941, Ch. 113. )

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    A revoked insurer’s certificate of authority may be restored by the commissioner if the insurer pays all taxes, interest, penalties, and a $500 fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 1. Revocation of Certificate of Authority [12801 - 12803] ( Article 1 added by Stats. 1941, Ch. 113. ) ## 12803. An insurer whose certificate of authority has been revoked pursuant to this article may have the certificate restored by the commissioner during the period for which it was issued upon the payment by the insurer of all taxes, interest, and penalties due from it and the payment to the commissioner of a fee of five hundred dollars ($500). (Amended by Stats. 1965, Ch. 510.)
  12. 12832.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 2. Suspended Corporate Insurers [12832 - 12834] ( Article 2 added by Stats. 1941, Ch. 113. )

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    A person commits a misdemeanor if they try to exercise the rights or powers of a suspended domestic insurer, or try to do intrastate business in California for a forfeited foreign insurer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 2. Suspended Corporate Insurers [12832 - 12834] ( Article 2 added by Stats. 1941, Ch. 113. ) ## 12832. Every person who attempts or purports to exercise any of the rights, privileges or powers of a suspended domestic insurer or attempts to transact any intrastate business in this state in behalf of a forfeited foreign insurer is guilty of a misdemeanor. Upon conviction he shall be punished by a fine not exceeding two thousand dollars ($2,000), or by imprisonment in a county jail not exceeding one year, or by both such fine and imprisonment. (Amended by Stats. 1983, Ch. 1092, Sec. 371. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
  13. 12833.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 2. Suspended Corporate Insurers [12832 - 12834] ( Article 2 added by Stats. 1941, Ch. 113. )

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    A county has jurisdiction over the offense if any part of the attempted exercise of the powers or any part of the business transaction occurs there.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 2. Suspended Corporate Insurers [12832 - 12834] ( Article 2 added by Stats. 1941, Ch. 113. ) ## 12833. The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense. (Added by Stats. 1941, Ch. 113.)
  14. 12834.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 2. Suspended Corporate Insurers [12832 - 12834] ( Article 2 added by Stats. 1941, Ch. 113. )

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    Certified copies of the listed corporation records may be used in court instead of the original suspension or forfeiture record, and they are prima facie evidence of the statements they contain.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801 - 12834] ( Chapter 6 added by Stats. 1941, Ch. 113. ) ## ARTICLE 2. Suspended Corporate Insurers [12832 - 12834] ( Article 2 added by Stats. 1941, Ch. 113. ) ## 12834. The certified copies of lists of corporations which have failed to pay the taxes, interest, and penalties imposed upon insurers transmitted by the Controller to county clerks and county recorders for filing or recording in their respective offices, or a copy of these lists certified by the Controller, are receivable in evidence in any court in lieu of the original record of suspension or forfeiture on file with the Controller, and are prima facie evidence of the truth of all statements contained. (Amended by Stats. 1973, Ch. 665.)
  15. 129.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines what counts as “business inventories” for property tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 129. “Business inventories” shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in process with respect to such goods. “Business inventories” shall also include animals and crops held primarily for sale or lease, or animals used in the production of food or fiber and feed for such animals. “Business inventories” shall not include any goods actually leased or rented on the lien date nor shall “business inventories” include business machinery or equipment or office furniture, machines or equipment, except when such property is held for sale or lease in the ordinary course of business. “Business inventories” shall not include any item held for lease which has been or is intended to be used by the lessor prior to or subsequent to the lease. “Business inventories” shall not include goods intended for sale or lease in the ordinary course of business which cannot be legally sold or leased in this state. If goods which cannot be legally sold or leased are not reported by the taxpayer pursuant to Section 441, it shall be conclusively presumed that the value of the goods when discovered is the value of the goods on the preceding lien date. “Business inventories” shall also include goods held by a licensed contractor and not yet incorporated into real property. (Amended by Stats. 1986, Ch. 1420, Sec. 6.)
  16. 12951.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 1. Cancellations [12951 - 12952] ( Heading of Article 1 amended by Stats. 1961, Ch. 740. )

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    If the board finds an amount was illegally assessed, it must record that fact, certify the excess amount and who was assessed, authorize cancellation in the records, and mail notice to the insurer or surplus line broker.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 1. Cancellations [12951 - 12952] ( Heading of Article 1 amended by Stats. 1961, Ch. 740. ) ## 12951. (a) If any amount has been illegally assessed, the board shall set forth that fact in its records, certify the amount determined to be assessed in excess of the amount legally assessed and the insurer or surplus line broker against which the assessment was made, and authorize the cancellation of the amount upon the records of the Controller and the board. The board shall mail a notice to the insurer or surplus line broker of any cancellation authorized. Any determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (b) This section shall become operative on July 1, 2013. (Amended by Stats. 2024, Ch. 499, Sec. 32. (SB 1528) Effective January 1, 2025.)
  17. 12952.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 1. Cancellations [12951 - 12952] ( Heading of Article 1 amended by Stats. 1961, Ch. 740. )

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    If the commissioner finds an amount assessed by the board that he believes was illegally assessed, he must notify the board in writing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 1. Cancellations [12951 - 12952] ( Heading of Article 1 amended by Stats. 1961, Ch. 740. ) ## 12952. If the commissioner discovers an amount assessed by the board which he believes to have been illegally assessed, he shall notify the board in writing of such fact, together with a statement of any information he may have concerning the correctness of the assessment. (Added by Stats. 1961, Ch. 740.)
  18. 12977.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

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    If the board finds an insurance tax, interest, or penalty was paid too much or collected/computed in error or unlawfully, it must record and certify the excess to the Controller, who must apply it as a credit and refund any balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12977. (a) If the board determines that any tax, interest, or penalty has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in its records of the board, certify the amount of the taxes, interest, or penalties collected in excess of what was legally due, and from whom they were collected or by whom paid, and certify the excess to the Controller for credit or refund. (b) The Controller upon receipt of a certification for credit or refund shall credit the excess on any amounts then due and payable from the insurer or surplus line broker under this part and refund the balance. (c) Any determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (d) This section shall become operative on July 1, 2013. (Amended by Stats. 2024, Ch. 499, Sec. 33. (SB 1528) Effective January 1, 2025.)
  19. 12978.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    A credit or refund cannot be allowed after the stated time limits unless a claim is filed with the commissioner or board in time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12978. No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period. (Amended by Stats. 1982, Ch. 454, Sec. 153.)
  20. 12979.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12979. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded. (Amended by Stats. 1961, Ch. 740.)
  21. 12980.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    If a refund or credit claim is not filed within the time set by this article, the right to demand repayment from the State for the overpayment is waived.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12980. Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment. (Amended by Stats. 1961, Ch. 740.)
  22. 12981.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    If the board disallows a refund or credit claim, it must mail notice of that action to the claimant within 30 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12981. Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board. (Amended by Stats. 1961, Ch. 740.)
  23. 12982.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    If a refund or credit claim is presented to the commissioner, the commissioner must promptly send it to the board with any information the commissioner has about the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12982. If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim. (Amended by Stats. 1961, Ch. 740.)
  24. 12983.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    An insurer that overpays tax under this part is entitled to interest at the modified adjusted monthly rate, and any interest charged on the refunded or credited amount must also be refunded or credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12983. (a) Interest shall be allowed upon the amount of any overpayment of tax by an insurer pursuant to this part at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. (b) The interest shall be paid as follows: (1) In the case of a refund, to the last day of the calendar month following the date upon which the claimant is notified in writing that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier. (2) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (c) This section shall become operative on July 1, 2013. (Repealed (in Sec. 123) and added by Stats. 2013, Ch. 33, Sec. 124. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
  25. 12983.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    A surplus line broker gets 1% monthly interest on a tax overpayment, and any related interest already charged to the claimant must be refunded or credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12983.1. Interest shall be allowed upon the amount of any overpayment of tax by a surplus line broker pursuant to this part at the rate of 1 percent per calendar month or fraction thereof, from the first day of the monthly period following the period during which the overpayment was made. For purposes of this section, “monthly period” means the month commencing on the day after the due date of the payment through the same date as the due date in each successive month. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the calendar month following the date upon which the claimant is notified in writing that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Added by Stats. 1995, Ch. 721, Sec. 22. Effective January 1, 1996.)
  26. 12983.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    If an overpayment of taxes is refunded or credited within 90 days after the tax due date, no interest is allowed on that overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12983.5. If any overpayment of taxes imposed by this part is refunded or credited within 90 days after the due date of the tax for the year for which the overpayment was made, no interest shall be allowed on that overpayment. (Added by Stats. 1982, Ch. 327, Sec. 167. Effective June 30, 1982.)
  27. 12984.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. )

    Verify source ↗

    The board may not allow interest on certain overpayments, and it may require a refund claimant to waive interest if the claimant asks to delay action on the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 7. Cancellations and Refunds [12951 - 12984] ( Heading of Chapter 7 amended by Stats. 1961, Ch. 740. ) ## ARTICLE 2. Refund or Credit for Collected Taxes [12977 - 12984] ( Heading of Article 2 amended by Stats. 1961, Ch. 740. ) ## 12984. (a) If the board determines that any overpayment has been made intentionally or made not incident to a bona fide and orderly discharge of a liability reasonably assumed by the insurer or surplus line broker to be imposed by law, no interest shall be allowed on the overpayment. (b) If any insurer or surplus line broker which has filed a claim for refund requests the board to defer action on its claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the insurer or surplus line broker requests the board to defer action on the claim. (c) This section shall become operative on July 1, 2013. (Repealed (in Sec. 126) and added by Stats. 2013, Ch. 33, Sec. 127. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
  28. 13.

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

    Verify source ↗

    This provision says singular words include the plural, and plural words include the singular.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 13. The singular number includes the plural, and the plural the singular. (Enacted by Stats. 1939, Ch. 154.)
  29. 130.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines several vessel- and marine-related terms used in the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 130. (a) “Vessel” includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include aircraft. (b) “Documented vessel” means any vessel which is required to have and does have a valid marine document issued by the Bureau of Customs of the United States or any federal agency successor thereto, except documented yachts of the United States, or is registered with, or licensed by, the Department of Motor Vehicles. “Documented vessel” does not include any vessel exempt from taxation under subdivision (l) of Section 3 of Article XIII of the Constitution of the State of California. (c) “Vessel of the United States” means a documented vessel, that is, a vessel registered, enrolled and licensed, or licensed under the laws of the United States, except documented yachts of the United States. (d) “Port of documentation” means the home port of a vessel as shown in the marine document in force and issued to the owner of such vessel by the Bureau of Customs of the United States or any federal agency successor thereto. (e) “Marine document” includes registry, enrollment and license, and license. (f) “In this state” means within the exterior limits of the State of California, and includes all territory within these limits owned by, or ceded to, the United States of America. (g) “Natural resources” consist of both the living resources of the sea and the mineral and other nonliving resources of the seabed and subsoil together with living organisms belonging to sedentary species, which are organisms which, at the harvestable stage, either are immobile on or under the seabed or are unable to move except in constant physical contact with the seabed or the subsoil. (h) “Oceanographic research vessel” means a vessel which the secretary of the department in which the United States Coast Guard is operating, or his successor, finds is an oceanographic research vessel under the laws of the United States. (Amended by Stats. 1975, Ch. 224.)
  30. 13101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    Courts may not issue injunctions, writs of mandate, or other legal or equitable process to stop assessment or collection of taxes under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13101. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the assessment or collection under this part of any tax or any amount of tax required to be collected. (Repealed and added by Stats. 1961, Ch. 740.)
  31. 13102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    A court suit to recover tax amounts alleged to have been wrongly assessed or collected cannot be maintained unless a refund or credit claim has first been duly filed under the specified article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13102. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed in accordance with Article 2 of Chapter 7 of this part. (Repealed and added by Stats. 1961, Ch. 740.)
  32. 13103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    A claimant may sue the board within 90 days after notice of the board’s action on a refund or credit claim, and the Attorney General must defend the case.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13103. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any county or city and county in the State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. The Attorney General shall defend the action. (Repealed and added by Stats. 1961, Ch. 740.)
  33. 13104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    If the board does not mail notice of its action on a refund or credit claim within six months, the claimant may treat the claim as disallowed and sue the board for the claimed overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13104. If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Repealed and added by Stats. 1961, Ch. 740.)
  34. 13105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    If a suit or action is not brought within the stated time, the person’s demands against the State for an alleged overpayment are waived.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13105. Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment. (Repealed and added by Stats. 1961, Ch. 740.)
  35. 13106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    If the plaintiff wins a judgment, the judgment amount must first be applied to any taxes the plaintiff owes and the rest must be refunded to the plaintiff.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13106. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff. (Repealed and added by Stats. 1961, Ch. 740.)
  36. 13107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

    Verify source ↗

    Interest must be allowed on a judgment for money illegally collected, using the rate set under Section 6591.5 and subject to the limits in Section 12984.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13107. In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Controller. (Amended by Stats. 1984, Ch. 1020, Sec. 29. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  37. 13108.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. )

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    A court may not enter judgment for the plaintiff if the case is brought by an assignee of the insurer or by someone other than the insurer that paid the tax, interest, or penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 8. Taxpayers’ Suits [13101 - 13108] ( Chapter 8 added by Stats. 1941, Ch. 113. ) ## 13108. (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax, interest, or penalties, or by any person other than the insurer that has paid the tax, interest, or penalties. (b) This section shall become operative on July 1, 2013. (Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)
  38. 13151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 9. Disposition of Proceeds [13151 - 13153] ( Chapter 9 added by Stats. 1961, Ch. 740. )

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    Collected insurance taxes, interest, and penalties must be sent to the State Treasurer for deposit into the Insurance Tax Fund, and the commissioner must report the amounts and insurers to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 9. Disposition of Proceeds [13151 - 13153] ( Chapter 9 added by Stats. 1961, Ch. 740. ) ## 13151. All taxes, interest, and penalties collected under this part shall be transmitted to the State Treasurer to be deposited in the State Treasury to the credit of the Insurance Tax Fund, which is hereby created. Upon transmitting moneys to the State Treasurer, the commissioner shall furnish the Controller with a record of the amounts transmitted and the insurers from whom the moneys have been received. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 144.)
  39. 13152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 9. Disposition of Proceeds [13151 - 13153] ( Chapter 9 added by Stats. 1961, Ch. 740. )

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    The Controller may order money from the Insurance Tax Fund to be used for refunds under this part or transferred to the State’s General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 9. Disposition of Proceeds [13151 - 13153] ( Chapter 9 added by Stats. 1961, Ch. 740. ) ## 13152. The money in the Insurance Tax Fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State. (Added by Stats. 1961, Ch. 740.)
  40. 13153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 9. Disposition of Proceeds [13151 - 13153] ( Chapter 9 added by Stats. 1961, Ch. 740. )

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    The State Compensation Insurance Fund must pay the required amount into the State Treasury, credited to the Insurance Tax Fund, on or before April 1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 9. Disposition of Proceeds [13151 - 13153] ( Chapter 9 added by Stats. 1961, Ch. 740. ) ## 13153. On or before April 1, the State Compensation Insurance Fund shall pay into the State Treasury to the credit of the Insurance Tax Fund the sum required under Section 12203. (Amended by Stats. 2006, Ch. 538, Sec. 621. Effective January 1, 2007.)
  41. 13170.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 10. Administration [13170- 13170.] ( Chapter 10 added by Stats. 1982, Ch. 684, Sec. 1. )

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    The board, the Insurance Commissioner, and the Controller may make and enforce regulations for administering and enforcing this part, and each may decide how far its rules apply without retroactive effect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7. INSURANCE TAXATION [12001 - 13170] ( Part 7 added by Stats. 1941, Ch. 113. ) ## CHAPTER 10. Administration [13170- 13170.] ( Chapter 10 added by Stats. 1982, Ch. 684, Sec. 1. ) ## 13170. The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part for which the agency has a constitutional or statutory responsibility. Each agency may prescribe the extent to which any rule and regulation it has adopted shall be applied without retroactive effect. (Added by Stats. 1982, Ch. 684, Sec. 1.)
  42. 13201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. )

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    This part is named the Nonadmitted Insurance Tax Law and may be cited by that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. ) ## 13201. This part shall be known and may be cited as the Nonadmitted Insurance Tax Law. (Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.)
  43. 13203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. )

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    This section defines “person” and “taxpayer” for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. ) ## 13203. For purposes of this part: (a) “Person” means an individual, bank, corporation, partnership, limited liability company, society, association, organization, joint stock company, estate, or trust, or a receiver, trustee, assignee, referee or any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, or any combination thereof. (b) “Taxpayer” means any person subject to the tax imposed by this part. (Amended by Stats. 1994, Ch. 1010, Sec. 223.6. Effective January 1, 1995.)
  44. 13210.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. )

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    Certain California home state insureds must pay a 3% gross premium tax on qualifying nonadmitted insurance premiums, with some exclusions and a credit/refund mechanism when returned premiums exceed gross premiums in a quarter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. ) ## 13210. (a) For gross premiums paid or to be paid on insurance contracts that take effect or are renewed on or after January 1, 1994, every California home state insured as defined by subdivision (f) of Section 1760.1 of the Insurance Code, who effects insurance governed by Chapter 6 (commencing with Section 1760) of Part 2 of Division 1 of the Insurance Code shall pay a gross premium tax of 3 percent charged for the use of the state, less 3 percent of returned premiums that were subject to the tax received by reason of cancellation or reduction of premium. (1) This section shall not apply to any of the following: (A) Insurance coverage for which a tax on the gross premium is due or has been paid pursuant to Section 1775.5 of the Insurance Code. (B) Gross premiums paid and returned premiums received by that California home state insured as defined by subdivision (f) of Section 1760.1 of the Insurance Code, upon business governed by the provisions of Section 1760.5 of the Insurance Code. (C) Insurance coverage for which a tax on the gross premium is due or has been paid pursuant to Section 132 of the Insurance Code. (2) If during any calendar quarter 3 percent of the returned premiums received that were subject to the tax imposed by this part exceed 3 percent of the gross premiums paid or to be paid by that person on contracts that took effect or were renewed in that calendar quarter, then that person may either carry forward the excess to a succeeding calendar quarter and apply it as a credit against the 3 percent of gross premiums paid or to be paid by that person in the succeeding calendar quarter, or the person may elect to receive, and be paid a refund equal to the amount of taxes paid by the person on the excess of returned premiums received over gross premiums paid or to be paid. (b) For purposes of determining the tax, the total gross premium paid or to be paid for all nonadmitted insurance placed in a single transaction with one underwriter or group of underwriters, whether in one or more policies, in that calendar quarter during which the taxable insurance contract or contracts took effect or were renewed, shall be the entire gross premium charged on all nonadmitted insurance for the California home state insured as defined by subdivision (f) of Section 1760.1 of the Insurance Code. (c) Subdivision (b) shall not apply to interstate motor transit operations conducted between this and other states. With respect to those operations, the tax shall be payable on the entire premium charged on all nonadmitted insurance, less any of the following: (1) The portion of the premium that is determined to have been charged for operations in other states that have taxed the premium on operations in states of an insured maintaining its headquarters office in this state. (2) The premium for any operations outside of this state of an insured who maintains a headquarters operating office outside of this state and a branch office in this state. (Amended by Stats. 2011, Ch. 83, Sec. 32. (AB 315) Effective July 15, 2011. Operative July 21, 2011, by Sec. 34 of Stats. 2011, Ch. 83.)
  45. 13220.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. )

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    People subject to this part must file a board-prescribed return by the first day of the third month after the relevant calendar quarter ends. The Franchise Tax Board administers and enforces the tax, penalties, and interest, and late or unpaid amounts can trigger 10% or 25% penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. ) ## 13220. (a) Every person subject to this part shall file with the Franchise Tax Board a return prescribed by the board on or before the first day of the third month following the close of the calendar quarter during which a taxable insurance contract took effect or was renewed. (b) In accordance with forms and instructions, the tax, penalties, and interest imposed by this part shall be administered and enforced by the Franchise Tax Board as though they are taxes imposed under Part 10 (commencing with Section 17001). Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or any other applicable law shall apply for this purpose in the same manner and with the same force and effect as if the language of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or the other applicable law is incorporated in full into this part, except to the extent that the provision is either inconsistent with a provision of this part, is not relevant to this part, or is otherwise provided for under this part. (c) The following penalties shall apply, in lieu of those penalties provided under Part 10.2 (commencing with Section 18401): (1) A penalty of 10 percent of the amount of the payment due is imposed upon any person who fails to make the necessary payment within the time required. (2) For any part of a payment required that was not made within the time required by law, when the nonpayment or late payment was due to fraud on the part of the taxpayer, a penalty of 25 percent of the amount unpaid shall be added thereto, in addition to all other penalties otherwise imposed. (d) (1) Except as provided in paragraph (2), interest shall be allowed and paid on any refund provided under paragraph (2) of subdivision (a) of Section 13210 from the date the claim for refund is filed. No interest shall be allowed or paid on amounts credited to succeeding calendar quarters as provided under paragraph (2) of subdivision (a) of Section 13210. (2) If an amount refunded as provided under paragraph (2) of subdivision (a) of Section 13210 within 120 days after a claim or return is filed, or within 120 days after the last date for filing the tax return, whichever is later, no interest shall be allowed on the amount of the refund. (e) The period of limitation for allowing or making refunds or credits as provided under paragraph (2) of subdivision (a) of Section 13210 shall be the period of limitations for allowing or making refunds or credits of overpayments under Part 10.2 (commencing with Section 18401), except that the “date of cancellation or reduction of premium” shall be substituted for “date of overpayment.” (Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.)
  46. 13221.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. )

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    If a taxpayer is delinquent under this part and also owes amounts under certain other parts, the Franchise Tax Board must apply any collected amounts to those other amounts first.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. ) ## 13221. In the event that a person subject to tax is delinquent in the payment of any amount due under this part, and that person also has an amount imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001), any amounts collected by the Franchise Tax Board shall be applied first to the payment of those taxes, additions to tax, penalties, interest, fees, or other amounts imposed and due and payable under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001). (Amended by Stats. 1994, Ch. 146, Sec. 201. Effective January 1, 1995.)
  47. 13222.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. )

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    Amounts collected must be sent to the Treasurer and deposited in the State Treasury for the Insurance Tax Fund; that fund may be used to pay refunds under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 7.5. NONADMITTED INSURANCE TAX [13201 - 13222] ( Part 7.5 added by Stats. 1993, Ch. 1142, Sec. 3. ) ## 13222. (a) All amounts collected shall be transmitted to the Treasurer and deposited in the State Treasury to the credit of the Insurance Tax Fund that is created by Section 13151. (b) Moneys in the Insurance Tax Fund shall be drawn therefrom for the purpose of paying refunds under this part. (Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.)
  48. 13301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 1. Imposition of Tax [13301 - 13304] ( Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    The state and its political subdivisions may not impose gift, inheritance, succession, legacy, income, estate, or other taxes on gifts, estates, inheritances, or transfers caused by death.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 1. Imposition of Tax [13301 - 13304] ( Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13301. Neither the state nor any political subdivision of the state shall impose any gift, inheritance, succession, legacy, income, or estate tax, or any other tax, on gifts or on the estate or inheritance of any person or on or by reason of any transfer occurring by reason of a death. (Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
  49. 13302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 1. Imposition of Tax [13301 - 13304] ( Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    When a federal estate tax is payable, California imposes an estate tax tied to the state-death-tax credit, but the total death tax burden cannot exceed the federal liability that would apply without this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 1. Imposition of Tax [13301 - 13304] ( Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13302. Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax equal to the portion, if any, of the maximum allowable amount of the Credit for State Death Taxes, allowable under the applicable federal estate tax law, which is attributable to property located in the State of California. However, in no event shall the estate tax hereby imposed result in a total death tax liability to the State of California and the United States in excess of the death tax liability to the United States which would result if this section were not in effect. (Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
  50. 13304.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 1. Imposition of Tax [13301 - 13304] ( Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    If a decedent’s gross estate includes property in California and property in other states, the California portion of the maximum state death tax credit is calculated using the federal estate-tax value and a proportion based on California property value.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 1. Imposition of Tax [13301 - 13304] ( Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13304. In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs in another state, or other states, the portion of the maximum state death tax credit allowable against the federal estate tax on the total estate by the federal estate tax law that is attributable to the property having a situs in California shall be determined in the following manner: (a) For the purpose of apportioning the maximum state death tax credit, the gross value of the property shall be that value finally determined for federal estate tax purposes. (b) The maximum state death tax credit allowable shall be multiplied by the percentage which the gross value of property having a situs in California bears to the gross value of the entire estate subject to federal estate tax. (c) The product determined pursuant to subdivision (b) shall be the portion of the maximum state death tax credit allowable that is attributable to property having a situs in California. (Amended by Stats. 2000, Ch. 363, Sec. 2. Effective September 8, 2000.)
  51. 134.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

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    This section defines “unsecured property” as property whose taxes are not secured by a sufficient real-property lien, or property that was once secured by real property but later became owned by a public entity and must be moved to the unsecured roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 134. “Unsecured property” is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes. (b) The taxes on which were secured by real property on the lien date and which property was later acquired by the United States, the state, or by any county, city, school district or other public entity and the taxes required to be transferred to the unsecured roll pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9. (Amended by Stats. 1979, Ch. 31.)
  52. 13401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    The chapter’s definitions apply to this part unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13401. Except where the context otherwise requires, the definitions given in this chapter govern construction of this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  53. 13402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    This section defines “estate” or “property” 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 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13402. “Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all of the following: (a) All intangible personal property included in the gross estate of a resident decedent within or without the state or subject to the jurisdiction thereof. (b) All intangible personal property in California included in the gross estate of a nonresident decedent of the United States, including all stock of a corporation organized under the laws of California or which has its principal place of business or does the major part of its business in California or of a federal corporation or national bank which has its principal place of business or does the major part of its business in California, excluding, however, savings accounts in savings and loan associations operating under the authority of the Division of Savings and Loan or the Federal Home Loan Bank board and bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in California. (Amended by Stats. 2000, Ch. 363, Sec. 3. Effective September 8, 2000.)
  54. 13403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    This section defines “personal representative” 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 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13403. “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  55. 13404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    This section defines “transfer” for this chapter as the inclusion of property or other interests in a decedent’s gross estate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13404. “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent. (Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.)
  56. 13405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines “decedent” or “transferor” as a person whose death gives rise to a transfer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13405. “Decedent” or “transferor” means any person whose death gives rise to a transfer. (Amended by Stats. 2000, Ch. 363, Sec. 5. Effective September 8, 2000.)
  57. 13406.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines “transferee” as a person who receives a transfer, including listed heirs, grantees, donees, assignees, successors, survivors, and beneficiaries.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13406. “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  58. 13407.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines “resident” or “resident decedent” as a decedent domiciled in California at death.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13407. “Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  59. 13408.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines “nonresident” and “nonresident decedent” as a decedent who was domiciled outside California when they died.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13408. “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  60. 13409.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    “Gross estate” is defined by reference to Section 2031 of the U.S. Internal Revenue Code of 1954, as amended or renumbered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13409. “Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  61. 13410.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines “taxable estate” by reference to Section 2051 of the U.S. Internal Revenue Code of 1954, as amended or renumbered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13410. “Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  62. 13411.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    “Federal credit” is defined as the maximum state-death-tax credit allowed under Section 2011 of the U.S. Internal Revenue Code, as amended or renumbered, for a decedent’s taxable estate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 2. Definitions [13401 - 13411] ( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13411. “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  63. 135.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    This section defines “assessed value” and “tax rate,” and gives conversion rules for comparing tax rates and assessments across years.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 135. (a) “Assessed value” shall mean 25 percent of full value to and including the 1980–81 fiscal year, and shall mean 100 percent of full value for the 1981–82 fiscal year and fiscal years thereafter. (b) “Tax rate” shall mean a rate based on a 25 percent assessment ratio and expressed as dollars, or fractions thereof, for each one hundred dollars ($100) of assessed valuation to and including the 1980–81 fiscal year, and shall mean a rate expressed as a percentage of full value for the 1981–82 fiscal year and fiscal years thereafter. (c) Whenever this code requires comparison of assessed values, tax rates or property tax revenues for different years, the assessment ratios and tax rates shall be adjusted as necessary so that the comparisons are made on the same basis and the same amount of tax revenues would be produced or the same relative value of an exemption or subvention will be realized regardless of the method of expressing tax rates or the assessment ratio utilized. (d) For purposes of expressing tax rates on the same basis, a tax rate based on a 25 percent assessment ratio and expressed in dollars, or fractions thereof, for each one hundred dollars ($100) of assessed value may be multiplied by a conversion factor of twenty-five hundredths of 1 percent to determine a rate comparable to a rate expressed as a percentage of full value; and, a rate expressed as a percentage of full value may be multiplied by a factor of 400 to determine a rate comparable to a rate expressed in dollars, or fractions thereof, for each one hundred dollars ($100) of assessed value and based on a 25 percent assessment ratio. (Added by Stats. 1978, Ch. 1207.)
  64. 13501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The personal representative of an estate subject to this tax must file with the Controller both the estate tax return and a true copy of the federal estate tax return by the federal filing deadline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13501. The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following: (a) A return for the tax due under this part. (b) A true copy of the federal estate tax return. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  65. 13502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the personal representative gets a federal estate tax filing extension, the Section 13501 filing is extended to the end of that federal extension period, and a true copy of the federal extension must be filed with the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13502. If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be similarly extended until the end of the time period granted in the extension of time for the federal estate tax return. A true copy of the federal extension shall be filed with the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  66. 13503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If a personal representative files an amended federal estate tax return, they must immediately file an amended return with the Controller and attach a true copy. If additional tax is due under the amended return, it must be paid with any interest at the same time the amended return is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13503. If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this part pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in Section 13550 at the same time the amended return is filed. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  67. 13504.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    A personal representative must notify the Controller in writing within 60 days after the final federal estate tax determination, and must pay any additional tax and interest when filing that notice if such tax is due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Estate Tax Return [13501 - 13504] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13504. Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the same, together with interest as provided in Section 13550, at the same time he or she files the notice. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  68. 13510.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Penalties [13510- 13510.] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the return is late, the personal representative must pay a penalty of 5% of the tax due for each month or part of a month the delay continues, up to 25%, unless reasonable cause is shown.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 3. Returns [13501 - 13510] ( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Penalties [13510- 13510.] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13510. If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then the personal representative shall pay, in addition to the interest provided in Section 13550, a penalty equal to 5 percent of the tax due pursuant to this part, as finally determined, for each month, or portion thereof, during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that such failure is due to reasonable cause. If a similar penalty for failure to timely file the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  69. 13516.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller must determine a tax deficiency in covered cases when the tax shown on a required return is less than the tax found on examination, subject to a four-year limit from filing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13516. In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less than the tax disclosed by his or her examination, a deficiency shall be determined. That determination may also be made within such time after the expiration of that four-year period as may be agreed upon in writing between the Controller and the personal representative. For purposes of this section, a return filed before the last day prescribed by law for filing that return shall be considered as filed on that last day. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  70. 13517.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If a return is false or fraudulent, or if no return is filed, the Controller may determine the tax at any time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13517. In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  71. 13518.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If a deficiency was determined in the wrong amount, the Controller may set it aside or issue an amended determination within three years.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13518. In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  72. 13519.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller must notify the relevant person of a deficiency, and any penalty for failure to file a return, by personal service or mail.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13519. The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  73. 13520.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    A person liable for a tax may sue the state in superior court within three years after an erroneous deficiency determination to seek modification of the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 4. Deficiency Determination [13516 - 13520] ( Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13520. In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  74. 13530.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The personal representative must pay the tax from assets under their control.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13530. The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  75. 13531.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The tax imposed by this part is due and payable on the date of the decedent’s death.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13531. The tax imposed by this part is due and payable at the date of the decedent’s death. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  76. 13532.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The tax becomes delinquent nine months after it becomes due and payable if it is not paid by then.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13532. The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  77. 13533.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Tax imposed by this part must be paid to the Controller by remittance to the Treasurer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13533. The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  78. 13534.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    For a decedent dying on or after January 1, 1999, IRC Section 6166 applies to any tax due, and the IRC Section 6601(j) interest rate applies instead of Section 13550.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [13530 - 13534] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13534. In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of January 1, 1998, shall apply in lieu of the rate provided in Section 13550. (Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.)
  79. 13550.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Interest [13550 - 13552] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Unpaid tax becomes subject to interest if it is paid after it is delinquent; if paid before delinquency, no interest applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Interest [13550 - 13552] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13550. (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid after that date, the tax bears interest at the rate for underpayment of estate tax provided in Section 6621(a)(2) of the Internal Revenue Code from the date it became delinquent and until it is paid. Interest under this section shall be compounded daily. (b) The amendments made by Chapter 323 of the Statutes of 1998 shall apply to delinquent amounts unpaid on or after January 1, 1999, to December 31, 2000, inclusive. (Amended by Stats. 2000, Ch. 363, Sec. 6. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
  80. 13551.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Interest [13550 - 13552] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Payments on this tax must be applied first to interest, then to penalties, and finally to the tax balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Interest [13550 - 13552] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13551. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself. (Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.)
  81. 13552.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Interest [13550 - 13552] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Interest and penalties under this chapter are to be treated and collected like taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Interest [13550 - 13552] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13552. All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes. (Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.)
  82. 13555.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Delinquent Tax Bond [13555 - 13557] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If a liable personal representative does not pay the tax before it becomes delinquent, the Controller may move the superior court to require a bond.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Delinquent Tax Bond [13555 - 13557] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13555. If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she shall, on motion of the Controller, in his or her discretion, be required by the superior court having jurisdiction to execute a bond to the people of the State of California in a penalty of twice the amount of the tax with those sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of 12 percent per annum commencing on the date that tax became delinquent, within a certain time to be fixed by the court and specified in the bond. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  83. 13556.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Delinquent Tax Bond [13555 - 13557] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The bond must be filed with the clerk of the court, and a certified copy must be sent immediately to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Delinquent Tax Bond [13555 - 13557] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13556. The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  84. 13557.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Delinquent Tax Bond [13555 - 13557] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the required bond is not filed within 20 days, the personal representative’s letters are revoked on the Controller’s motion.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 5. Payment of Tax [13530 - 13557] ( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Delinquent Tax Bond [13555 - 13557] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13557. If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be revoked upon motion of the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  85. 13560.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the Controller determines that tax under this part was overpaid, the payer is entitled to a refund of the amount paid in error upon providing proof satisfactory to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13560. Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  86. 13561.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    A refund application must be filed with the Controller within one year after the federal estate tax is finally determined.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13561. An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  87. 13562.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the applicant proves entitlement to a refund, the Controller must issue a warrant to the Treasurer and the Treasurer must refund the overpaid tax amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13562. On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who paid the tax in the amount erroneously paid, and the Treasurer shall refund that amount. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  88. 13563.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The state must pay interest on tax overpayments under this part, using different rules before and after July 1, 2002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 6. Refunds [13560 - 13563] ( Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13563. (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Sections 6621(a)(1) and 6622 of the Internal Revenue Code. (b) For purposes of determining interest on overpayments for periods beginning on or after July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part at the lesser of the following: (1) Five percent. (2) The bond equivalent rate of 13-week United States Treasury bills, determined as follows: (A) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of January shall be utilized for determining the appropriate rate for the following July 1 to December 31, inclusive. (B) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of July shall be utilized for determining the appropriate rate for the following January 1 to June 30, inclusive. (c) For purposes of subdivision (b), in computing the amount of any interest required to be paid by the state, that interest shall be computed as simple interest, not compound interest. That interest shall be allowed from the date on which payment would have become delinquent, if not paid, or the date of actual payment, whichever is later in time, to the date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Controller. (Amended by Stats. 2003, Ch. 697, Sec. 5. Effective January 1, 2004.)
  89. 136.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Taxes or assessments entered on the roll are subject to all provisions of this division.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## 136. Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of law to the contrary, be subject to all provions of this division. (Added by renumbering Section 135 (as added by Stats. 1979, Ch. 242) by Stats. 1980, Ch. 411, Sec. 4. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
  90. 13601.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Suit for Tax [13601- 13601.] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The state may sue to collect taxes under this part and to enforce the tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Suit for Tax [13601- 13601.] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13601. The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  91. 1361.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor and his sureties are liable on his official bond for taxes on property that goes unassessed because of the assessor’s wilful failure or neglect.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1361. The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect. (Enacted by Stats. 1939, Ch. 154.)
  92. 13610.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Lien of Tax [13610- 13610.] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If a personal representative does not pay a tax, interest, or penalty when due, the amount becomes a perfected and enforceable state tax lien, subject to listed exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Lien of Tax [13610- 13610.] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13610. (a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Except as otherwise provided in subdivision (b), the lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) Notwithstanding subdivision (a) of Section 7172 of the Government Code, all of the following apply to a state tax lien created pursuant to subdivision (a): (1) If the lien is not extinguished as in paragraph (2), (3), or (4), or otherwise released or discharged, it expires 10 years from the time a deficiency determination is issued pursuant to this part if, within that 10 years, no notice of the lien has been recorded or filed as provided in Section 7171 of the Government Code. (2) If suit or a proceeding for collection of the tax has not been instituted within 5 years after the tax becomes due and payable, the lien ceases as to any bona fide purchaser, mortgagee, or lessee of, or beneficiary under a deed of trust on, the property subject to the lien. (3) If property subject to the lien is sold, exchanged, or otherwise transferred pursuant to the Probate Code the lien ceases as to the property and attaches to the proceeds or other consideration received. (4) If property subject to the lien is mortgaged, hypothecated or leased pursuant to the Probate Code, the lien becomes subject to and subordinate to the rights and interests of the mortgagee, lessee, or other person so secured or created, and attaches to the proceeds of the mortgage, hypothecation, or lease. (Amended by Stats. 1983, Ch. 645, Sec. 2.)
  93. 13615.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Warrant for Collection of Tax [13615 - 13617] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller or an authorized representative may issue a tax-collection warrant within 10 years after delinquency or after the last recording or filing of a state tax lien notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Warrant for Collection of Tax [13615 - 13617] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13615. At any time within 10 years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the Controller or his or her authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 149. Effective January 1, 1997.)
  94. 13616.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Warrant for Collection of Tax [13615 - 13617] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Warrant for Collection of Tax [13615 - 13617] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13616. The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Controller, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 150. Effective January 1, 1997.)
  95. 13617.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Warrant for Collection of Tax [13615 - 13617] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    A person who must pay an amount under this part also owes the fees, commissions, and expenses, and those amounts may be collected from that person.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Warrant for Collection of Tax [13615 - 13617] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13617. The fees, commissions, and expenses are obligations of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any manner provided in this part for the collection of the tax. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  96. 1362.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    A taxpayer who has the necessary knowledge may file an affidavit with the board of supervisors about property that escaped taxation because of the assessor’s wilful failure or neglect.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1362. Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can. (Enacted by Stats. 1939, Ch. 154.)
  97. 13620.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Writ of Execution [13620 - 13622] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    After a delinquent tax under this part, the Controller may have a writ of execution issued to enforce a related judgment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Writ of Execution [13620 - 13622] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13620. At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered pursuant to this part in respect to the tax. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  98. 13621.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Writ of Execution [13620 - 13622] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The writ must be executed against the taxpayer’s property or property subject to the tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Writ of Execution [13620 - 13622] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13621. The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  99. 13622.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Writ of Execution [13620 - 13622] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    No fee may be charged to the Controller for issuing execution of the writ.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Writ of Execution [13620 - 13622] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13622. No fee shall be exacted from the Controller for the issuance of execution of the writ. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  100. 1363.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The board of supervisors must direct the district attorney to bring an action on the assessor’s bond for taxes lost because of the assessor’s wilful failure or neglect.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1363. The board of supervisors shall then direct the district attorney to commence an action on the assessor’s bond for the amount of taxes lost through the assessor’s wilful failure or neglect. (Enacted by Stats. 1939, Ch. 154.)
  101. 1364.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    At trial, the value of unassessed property must be shown, and judgment must be entered for the taxes that should have been collected.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1364. On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it. The amount thus recovered shall be distributed like money received on redemption. (Enacted by Stats. 1939, Ch. 154.)
  102. 1365.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    County assessors and assessor’s office employees must not hold outside work that conflicts with their county duties, and they may not receive compensation or gifts for tax- or assessment-related advice or services.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1365. (a) The county assessor and the employees of the assessor’s office shall not engage in any gainful profession, trade, business or occupation whatsoever for any person, firm, or corporation, or be so engaged in their own behalf, which profession, trade, business, or occupation is incompatible or involves a conflict of interest with their duties as officers and employees of the county. Conflict of interest shall include receipt of compensation or gifts from private persons or firms for advice or other services relating to the taxation or assessment of property. (b) If the board of supervisors or the Attorney General finds that the assessor has violated any of the provisions of subdivision (a), such violation shall constitute malfeasance in office on the part of the assessor. (c) If the assessor or the Attorney General finds that any of the employees of the assessor’s office has violated any provision of subdivision (a), such violation shall be grounds for dismissal of such employee by the assessor. (Added by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  103. 1366.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    An assessor who does not complete the local roll or send the statistical statement to the State Board of Equalization forfeits $1,000 to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1366. Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars to the county, to be recovered on his official bond in an action brought in the name of the people by the Attorney General, when directed to do so by the board. (Added by Stats. 1939, Ch. 154.)
  104. 1367.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Every county assessor must determine the assessed value of homes receiving the homeowners’ property tax exemption and report the total valuation to the board each fiscal year, starting with 1979–80.

    ## 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 7. Responsibility of Assessor [1361 - 1367] ( Chapter 7 enacted by Stats. 1939, Ch. 154. ) ## 1367. Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall report to the board during each fiscal year, commencing with the 1979–80 fiscal year, the total valuation of properties receiving such exemption each year. (Added by Stats. 1979, Ch. 242.)
  105. 13680.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Proceedings to collect a tax under this part may begin after the tax is due and no later than 10 years after a delinquency determination is issued.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13680. Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  106. 13681.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    For estate tax enforcement proceedings, a Controller’s certificate showing the amount due counts as prima facie evidence of the tax, that it is due, and the Controller’s compliance with the part’s computation and determination rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13681. In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation and determination of the tax. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  107. 13682.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Courts may not issue injunctions or similar legal process to stop collection of taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13682. No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  108. 13683.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may sue in other states to collect estate taxes owed under this part, and an official from another state may sue in this state if that state grants similar comity.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13683. The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an official thereof has authority to collect its estate or other transfer taxes is conclusive evidence of the authority of that official in any suit for the collection of those taxes in any court of this state. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  109. 13684.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The state’s remedies to enforce the tax are cumulative, and actions by the Controller or other state officials do not choose one remedy to the exclusion of others.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 5. Miscellaneous [13680 - 13684] ( Article 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13684. The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made by this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  110. 13801.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may compromise the tax, including interest and penalty, with the personal representative for an estate if the decedent is claimed not to have been a state resident at death.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13801. The Controller may compromise with the personal representative the tax, including interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  111. 13810.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may enter a written compromise agreement with other taxing authorities and the executor or administrator about death taxes, and the executor or administrator is authorized to make the agreement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13810. When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest to the date of filing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make that agreement. Either the Controller or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this state if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within 90 days after filing the agreement, interest shall thereafter accrue upon the amount fixed in the agreement but the time between the decedent’s death and the filing shall not be included in computing the interest. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  112. 13810.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines “state” for this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13810.1. As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  113. 13810.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article must be interpreted to achieve its general purpose of making the law uniform across states that enact it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13810.2. This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  114. 13810.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13810.3. This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.” (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  115. 13810.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article applies to estates of decedents who died before or after its enactment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 6. Tax Compromise [13801 - 13810.4] ( Article 6 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13810.4. This article shall apply to estates of decedents dying before or after its enactment. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  116. 13820.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the Controller and another state’s taxing authorities both claim a decedent was domiciled in their state, the Controller may enter a written agreement with those authorities and the executor or administrator to submit the dispute to a board of one or any odd number of arbitrators.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820. When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators (hereafter referred to in this article as “board”). The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  117. 13820.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board must hold hearings at times and places it chooses, and give reasonable notice to the parties 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 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.1. The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  118. 13820.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    In this article, “state” includes any U.S. state, territory, possession, and the District of Columbia.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.10. As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  119. 13820.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article is to be interpreted and construed to help achieve its general purpose of making the law uniform among states that enact it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.11. This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  120. 13820.12.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.12. This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.” (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  121. 13820.13.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article applies to estates of decedents dying before or after its enactment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.13. This article shall apply to estates of decedents dying before or after its enactment. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  122. 13820.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board has power to administer oaths, take testimony, issue subpoenas, require records and witnesses, and issue commissions to take testimony.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.2. The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  123. 13820.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board must determine the decedent’s domicile at death by majority vote.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.3. The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  124. 13820.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board must decide questions arising in the proceeding by majority vote, except for subpoena issues covered by Section 13820.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.4. Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  125. 13820.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller, the board, or the executor or administrator must file the board’s domicile determination, proceedings record, and related agreement, and file copies with the other relevant state authorities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.5. The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement, or a duplicate, made pursuant to Section 13820, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  126. 13820.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the board determines the decedent died domiciled in this state, interest on unpaid death taxes for the stated period may not exceed 10% per year, if interest is otherwise imposed by law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.6. In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed 10 percent per annum. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  127. 13820.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Parties to an agreement under Section 13820 may make a written compromise, if it is otherwise lawful, to fix the amounts accepted by this and any other involved state in full satisfaction of death taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.7. Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  128. 13820.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board members, their employees, and the executor or administrator may agree on compensation and expenses; if they cannot agree, the superior court fixes the amount, and the executor or administrator must pay it as an administration expense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.8. The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if they cannot agree shall be fixed by the superior court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  129. 13820.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This article applies only when each involved state has a law identical with or substantially similar to this act.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820 - 13820.13] ( Article 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13820.9. This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  130. 13830.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section defines key terms used in the article, including executor, taxing official, death tax, interested person, state, and board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830. For the purposes of this article: (a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state. (b) “Taxing official” means the Controller of the State of California and the designated authority of a reciprocal state. (c) “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise. (d) “Interested person” means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in computing the death tax of any state involved. (e) “State” means any state, territory, or possession of the United States, or the District of Columbia. “This state” means the State of California. (f) “Board” means board of arbitration. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  131. 13830.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If multiple states claim a decedent’s domicile, an executor or taxing official may start this article’s procedure, and notice must be sent to the affected officials and persons.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.1. In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time prior to the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or the taxing official of any such state, may elect to invoke the provisions of this article. That executor or taxing official shall send a notice of that election by registered mail, receipt requested, to the taxing official of each such state and to each executor, ancillary administrator, and interested person. Within 40 days after the receipt of that notice of election, any executor may reject that election by sending a notice, by registered mail, receipt requested, to all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings shall be had under this article. If that election is not rejected within the 40-day period, the dispute as to death taxes shall be determined solely as provided in this article. No other proceedings to determine or assess those death taxes shall thereafter be prosecuted in any court of this state or otherwise. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  132. 13830.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board’s determination and the record of its proceedings must be filed with the tax authority in the decedent’s state of domicile and with comparable tax authorities in the other involved states.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.10. The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  133. 13830.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may make a written settlement agreement on death tax matters, and the executor must pay an extra amount if the agreed total is below the estate’s minimum federal credit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.11. Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in Section 13830.3, the Controller may in any case enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, this agreement fixes the amount to be paid the other states involved in the dispute, at any time before that proceeding is concluded. Upon the filing of this agreement with the authority which would have jurisdiction to assess the death tax of this state, if the decedent died domiciled in this state, an assessment shall be made as provided in that agreement, and this assessment finally and conclusively fixes the amount of death tax due this state. If the aggregate amount payable under that agreement or under an agreement made in accordance with the provisions of Section 13830.2 to the states involved is less than the minimum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to this state the same percentage of the difference between that aggregate amount and the amount of that credit as the amount payable to this state under that agreement bears to that aggregate amount. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  134. 13830.12.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    When the board of arbitration finds that a decedent died domiciled in this state, interest and penalties for nonpayment of the tax are capped at 12% per year of the tax amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.12. When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 12 percent of the amount of the taxes per annum. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  135. 13830.13.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section applies only when every state involved has a substantially similar law, but it does not stop the article from applying if another involved state lets its tax authority voluntarily enter a binding arbitration or compromise agreement and that agreement is made.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.13. This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto. However, nothing contained in this section shall prohibit the application of this article or any part hereof where any of the other states involved in the dispute have in effect therein a law empowering the tax authority to voluntarily enter into a binding arbitration or compromise agreement and such an agreement is so entered into. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  136. 13830.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may make a written agreement to accept a fixed sum as full payment of death taxes, interest, and penalties due to this state, if the election is made and not rejected and the agreement sets the amount payable to the other states in the dispute.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.2. In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state; provided, this agreement fixes the amount to be paid the other states involved in the dispute. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  137. 13830.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If no agreement is reached, or if a year passes after the election without agreement, the decedent’s domicile must be determined only for death tax purposes under this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.3. If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for death tax purposes as provided for in this article. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  138. 13830.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Depending on how many states are involved, the Controller and other taxing officials must appoint members of a board of arbitration, and the board must choose its chairman.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.4. Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member of a board of arbitration, and these members shall appoint the third member of the board. If this state and more than one other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administering death tax laws in three states not involved in the dispute and each of these authorities shall appoint a member of the board of arbitration. The board shall select one of its members as chairman. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  139. 13830.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board must hold hearings at necessary places and give reasonable notice to the listed persons and officials.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.5. The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and to the taxing officials of the states involved, all of whom are entitled to be heard. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  140. 13830.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board may administer oaths, take testimony, subpoena witnesses, require attendance and documents, and issue commissions to take testimony. Any board member may issue subpoenas.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.6. The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by any court of record in the same manner as if the subpoena had been issued by that court. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  141. 13830.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Whenever practicable, the board must apply the evidence rules used in federal courts under the federal rules of civil procedure.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.7. Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  142. 13830.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board must determine the decedent’s domicile at death.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.8. The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for death tax purposes. If the board does not render a determination within one year from the time that it is fully constituted, all authority of the board shall cease and the bar to court proceedings set forth in Section 13830.1 shall no longer exist. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  143. 13830.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The board members’ reasonable compensation and expenses must be agreed by the members, the taxing officials involved, and the executors; if they cannot agree, the taxing officials decide, and if they still cannot agree, the state’s appropriate probate court decides.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 7. Collection of Tax [13601 - 13830.13] ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830 - 13830.13] ( Article 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 13830.9. The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved, and the executors. If an agreement cannot be reached, compensation and expenses shall be determined by those taxing officials; and, if they cannot agree, by the appropriate probate court of the state determined to be the domicile. That amount shall be borne by the estate and shall be deemed an administration expense. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  144. 14.

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

    Verify source ↗

    “City” is defined to include several kinds of incorporated local government entities.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 14. “City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. (Enacted by Stats. 1939, Ch. 154.)
  145. 14000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Court Jurisdiction [14000 - 14002] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    A probate superior court must hear and decide all questions about taxes imposed by this part, including when the property may or may not be part of the estate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Court Jurisdiction [14000 - 14002] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14000. The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  146. 14001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Court Jurisdiction [14000 - 14002] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If a deceased California resident leaves no estate subject to probate administration, the local superior court must hear and decide tax questions under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Court Jurisdiction [14000 - 14002] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14001. In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all questions relative to any tax imposed by this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  147. 14002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Court Jurisdiction [14000 - 14002] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    For certain nonresident decedents, jurisdiction over tax questions lies in the superior court of the county where the decedent’s property is located.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Court Jurisdiction [14000 - 14002] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14002. In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real property is situated, or, if he or she had no real property in this state, the superior court of the county in which any of his or her personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the decedent leaves property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  148. 14010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Unless this part says otherwise, Code of Civil Procedure rules on judgments, new trials, appeals, attachments, and execution of judgments govern proceedings under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14010. Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments, and execution of judgments, so far as applicable, govern all proceedings under this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  149. 14011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    This section says the state is not barred from getting relief under this part even if that relief conflicts with the Code of Civil Procedure.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14011. Nothing in this article precludes the state from any relief provided for in this part which may be inconsistent with the provisions of the Code of Civil Procedure. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  150. 14012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Code of Civil Procedure time limits for starting civil actions do not apply to actions or proceedings under this part to collect taxes, interest, or penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14012. The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to levy, appraise, assess, determine, or enforce the collection of any tax, interest, or penalty imposed by this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  151. 14013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller does not have to pay filing, recording, or certification fees for certain proceedings, and no undertaking may be required from the Controller or the state in those proceedings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 8. Court Jurisdiction and Procedure Generally [14000 - 14013] ( Chapter 8 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Court Procedure Generally [14010 - 14013] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14013. No fee shall be charged the Controller for filing, recording, or certifying any petition, lis pendens, decree, or order for taking any oath or acknowledgement, in any proceedings under this part; nor shall any undertaking be required from the Controller or the state in any such proceeding. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  152. 14101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller administers this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14101. This part shall be administered by the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  153. 14102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may hire assistants, including attorneys, when needed to administer this part properly.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14102. The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  154. 14103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may make and enforce rules for administering and enforcing this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14103. The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  155. 14104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller must provide a free copy of this part to anyone who asks for it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 1. Generally [14101 - 14104] ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14104. The Controller shall, without charge, distribute a copy of this part to any person who requests it. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  156. 14151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Special Employment [14151- 14151.] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may, with the Attorney General’s consent and approval, hire an attorney or other person to represent the state and may pay reasonable, necessary expenses for that employment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 2. Special Employment [14151- 14151.] ( Article 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14151. Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the better enforcement of this part to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Controller may, with the consent and approval of the Attorney General: (a) Specially employ any attorney or other person in or out of the state to act for or represent him or her on the state’s behalf. (b) Incur any reasonable and necessary expense for and incident to the employment. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  157. 14201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may hold a hearing at any time or place to decide whether a tax is due under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14201. The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  158. 14202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    For the hearing in Section 14201, the Controller may require a person to appear if the Controller has reason to believe the person knows facts that could help determine the tax, and the Controller also has all powers of a superior court referee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14202. For purposes of the hearing referred to in Section 14201, the Controller has all of the following: (a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax. (b) All the powers of a referee of the superior court. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  159. 14203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may issue subpoenas to require a person's attendance or the production of books and papers, or to determine the amount of tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14203. The Controller may issue subpoenas for any of the following purposes: (a) Compelling the attendance of any person before him or her or the production of books and papers. (b) Determining the amount of any tax due. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  160. 14204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    If the Controller files a petition, the county superior court where the hearing is held may order compliance with a subpoena issued by the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14204. On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  161. 14205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may examine and take sworn testimony from people appearing before the Controller about determining any tax due under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14205. The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  162. 14206.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    A person compelled to attend a hearing before the Controller is entitled to attendance fees and attendance expenses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 3. Hearings [14201 - 14206] ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14206. Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this part. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  163. 14251.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Information Confidential [14251 - 14252] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Information and records held by the Controller and the Controller’s employees are confidential, and disclosure is generally prohibited except when needed to enforce this part or when permitted by this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Information Confidential [14251 - 14252] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14251. All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them. Except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code. (Amended by Stats. 2011, Ch. 15, Sec. 569. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
  164. 14252.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Information Confidential [14251 - 14252] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    The Controller may let certain tax administrators examine estate tax records under rules the Controller prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 9. Administration [14101 - 14252] ( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## ARTICLE 4. Information Confidential [14251 - 14252] ( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14252. The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she may prescribe. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  165. 14301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 10. Disposition of Proceeds [14301 - 14302] ( Chapter 10 added by Stats. 1982, Ch. 1535, Sec. 15. )

    Verify source ↗

    Money collected under this part and received by the Treasurer must be deposited in the State Treasury for the Estate Tax Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 10. Disposition of Proceeds [14301 - 14302] ( Chapter 10 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14301. All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  166. 14302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 10. Disposition of Proceeds [14301 - 14302] ( Chapter 10 added by Stats. 1982, Ch. 1535, Sec. 15. )

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    Money in the Estate Tax Fund is appropriated first to pay authorized refunds, and the remaining balance is to be transferred to the State General Fund on the Controller’s order.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302] ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) ## CHAPTER 10. Disposition of Proceeds [14301 - 14302] ( Chapter 10 added by Stats. 1982, Ch. 1535, Sec. 15. ) ## 14302. The money in the Estate Tax Fund is hereby appropriated as follows: (a) To pay the refunds authorized by this part and by Part 9.5 (commencing with Section 16700). (b) The balance of the money in the fund shall, on order of the Controller, be transferred to the unappropriated surplus in the State General Fund. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
  167. 15.

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

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    “County” is defined to include a city and county.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 15. “County” includes city and county. (Enacted by Stats. 1939, Ch. 154.)
  168. 155.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The board or its executive director may extend certain filing or performance deadlines, usually by up to 30 days, or 40 days if there is a public calamity.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 155. The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not more than 30 days, or, in case of public calamity, 40 days. If an extension of time is granted, the executive director of the board shall give written notice thereof to the county auditor, county tax collector, and the officer or county board to whom the extension is granted. The executive director shall inform the board at its next regular meeting of any action with respect to extensions taken by him or her. There shall be the same extension of time for any act of the board dependent on the act for which time was extended. (Amended by Stats. 2003, Ch. 471, Sec. 8. Effective January 1, 2004.)
  169. 155.20.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    A county board of supervisors may exempt qualifying property from property tax, but the section limits what can be exempted and sets timing rules for adoption or revision.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 155.20. (a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real property with a base year value (as determined pursuant to Chapter 1 (commencing with Section 50) of Part 0.5) as adjusted by an annual inflation factor pursuant to subdivision (f) of Section 110.1, and personal property with a full value so low that, if not exempt, the total taxes, special assessments, and applicable subventions on the property would amount to less than the cost of assessing and collecting them. (b) (1) (A) The board of supervisors shall have no authority to exempt property with a total base year value, as adjusted by an annual inflation factor pursuant to subdivision (f) of Section 110.1, or full value of more than ten thousand dollars ($10,000), except as otherwise provided in subparagraph (B). (B) The limitation specified in subparagraph (A) on the amount of the exemption authorized by this section shall be increased as follows: (i) For lien dates occurring on or after January 1, 2020, and before January 1, 2030, the limitation is increased to fifty thousand dollars ($50,000) in the case of a possessory interest. (ii) For lien dates occurring on or after January 1, 2030, the limitation is increased to fifty thousand dollars ($50,000) in the case of a possessory interest, for a temporary and transitory use, in a publicly owned fairground, fairground facility, convention facility, or cultural facility. For purposes of this paragraph, “publicly owned convention or cultural facility” means a publicly owned convention center, civic auditorium, theater, assembly hall, museum, or other civic building that is used primarily for staging any of the following: (I) Conventions, trade and consumer shows, or civic and community events. (II) Live theater, dance, or musical productions. (III) Artistic, historic, technological, or educational exhibits. (2) In determining the level of the exemption, the board of supervisors shall determine at what level of exemption the costs of assessing the property and collecting taxes, assessments, and subventions on the property exceeds the proceeds to be collected. The board of supervisors shall establish the exemption level uniformly for different classes of property. In making this determination, the board of supervisors may consider the total taxes, special assessments, and applicable subventions for the year of assessment only or for the year of assessment and succeeding years where cumulative revenues will not exceed the cost of assessments and collections. (3) In administering the exemption authorized by this section, the assessor may opt either to not enroll the property on the assessment roll or to enroll the property and apply the exemption. (c) This section does not apply to those real or personal properties enumerated in Section 52. (d) The exemption authorized by this section shall be adopted by the board of supervisors on or before the lien date for the fiscal year to which the exemption is to apply and may, at the option of the board of supervisors, continue in effect for succeeding fiscal years. Any revision or rescission of the exemption shall be adopted by the board of supervisors on or before the lien date for the fiscal year to which that revision or rescission is to apply. (e) Nothing in this section shall authorize a county board of supervisors to exempt new construction, unless the new total base year value, as adjusted by an annual inflation factor pursuant to subdivision (f) of Section 110.1, of the property, including this new construction, is ten thousand dollars ($10,000) or less. (Amended by Stats. 2024, Ch. 498, Sec. 1. (SB 1527) Effective September 22, 2024.)
  170. 155.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The Controller may extend certain deadlines for acts by the auditor or tax collector, but only up to 30 days, or 40 days in a public calamity.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 155.3. The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the case of public calamity, 40 days. If an extension of time is granted, the Controller shall give written notice thereof to the county auditor, tax collector, assessor, and board of supervisors. There shall be the same extension of time for any act of the Controller dependent on the act for which time was extended. (Added by Stats. 1980, Ch. 411, Sec. 6. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
  171. 156.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    In assessing, advertising, and selling real property for taxes, initials, abbreviations, and figures may be used to identify township, range, section, or part of a section.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 156. In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section, or part of a section. Any other abbreviations approved by the board may be used if an explanation of them appears on each page of the roll or a reference appears on each page to a list of abbreviations within each volume of the roll, or if the procedure in Section 109.6 is adopted the list of abbreviations used shall be available to the public in the office of the tax collector. Such list of abbreviations shall be furnished to the tax collector by the assessor. (Amended by Stats. 1967, Ch. 609.)
  172. 158.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    The Controller supervises the procedure for tax sales, tax deeds, and redemptions and may issue rules and regulations he considers advisable.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 158. The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and regulations he deems advisable. All county officials are bound by these rules and regulations of the Controller. (Enacted by Stats. 1939, Ch. 154.)
  173. 16.

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

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    This section says “shall” means mandatory and “may” means permissive.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 16. “Shall” is mandatory and “may” is permissive. (Enacted by Stats. 1939, Ch. 154.)
  174. 160.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

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    In a quiet title action against the county allowed under this division, service of process must be made on the county tax collector where the property is located.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Administrative Provisions [155 - 169] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 160. In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county where the real property is situated. (Amended by Stats. 1986, Ch. 1420, Sec. 7.)
  175. 1601.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The clerk must publish notice about county board equalization meetings and, in some counties, assessment protest details.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1601. (a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board. (b) In counties of the first class, the clerk shall give notice of the time the county board will meet to equalize assessments by publication in a newspaper. (c) In all other counties, immediately upon delivery of the roll to the auditor, the clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper, if any is printed in the county, or, if none, as directed by the board of supervisors. (Amended by Stats. 1974, Ch. 180.)
  176. 1602.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The officer in custody of the roll must make the roll or a copy available for inspection by interested parties during regular office hours.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1602. The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody thereof. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  177. 1603.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    To get a reduction in a local property assessment, the affected party or agent must file a verified written application with the county board and follow the applicable filing deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1603. (a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and files with the county board a verified, written application showing the facts claimed to require the reduction and the applicant’s opinion of the full value of the property. The form for the application shall be prescribed by the State Board of Equalization. (b) (1) The application shall be filed within the time period from July 2 to September 15, inclusive. An application that is mailed and postmarked September 15 or earlier within that period shall be deemed to have been filed within the time period beginning July 2 and continuing through and including September 15. (2) Notwithstanding paragraph (1), if the taxpayer does not receive the notice of assessment described in Section 619 at least 15 calendar days prior to the deadline to file the application described in this subdivision, the party affected, or his or her agent, may file an application within 60 days of receipt of the notice of assessment or within 60 days of the mailing of the tax bill, whichever is earlier, along with an affidavit declaring under penalty of perjury that the notice was not timely received. (3) Notwithstanding paragraph (1), the last day of the filing period shall be extended to November 30 in the case of an assessee or party affected with respect to all property located in a county where the county assessor does not provide, by August 1, a notice, as described in Section 619, to all assessees of real property on the local secured roll of the assessed value of their real property as it shall appear or does appear on the completed local roll, including the annual increases in assessed value caused solely by increases in the valuation of property that reflect the inflation rate, not to exceed 2 percent, pursuant to the authority of subdivision (b) of Section 2 of Article XIII A of the California Constitution. (A) The county assessor shall notify the clerk of the county board of equalization and the county tax collector by April 1 of each year as to whether the notice specified in this paragraph will be provided by August 1. (B) The clerk shall certify the last day of the filing period and shall immediately notify the State Board of Equalization as to whether the last day of the filing period for the county will be September 15 or November 30. (C) The State Board of Equalization shall maintain a statewide listing of the time period to file an application in each county. (D) The provisions of Section 621 may not be substituted as a means of providing the notice specified in this paragraph. (4) If a final filing date specified in this subdivision falls on Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day shall be deemed to have been filed within the requisite time period specified in this subdivision. If on any final filing date specified in this subdivision, the county’s offices are closed for business prior to 5 p.m. or for that entire day, that day shall be considered a legal holiday for purposes of this section. (c) The application may be filed within 12 months following the month in which the assessee is notified of the assessment, if the party affected or his or her agent and the assessor stipulate that there is an error in the assessment as the result of the exercise of the assessor’s judgment in determining the full cash value of the property and a written stipulation as to the full cash value and assessed value is filed in accordance with Section 1607. (d) Upon the recommendation of the assessor and the clerk of the county board of equalization, the board of supervisors may adopt a resolution providing that an application may be filed within 60 days of the mailing of the notice of the assessor’s response to a request for reassessment pursuant to paragraph (2) of subdivision (a) of Section 51, if all of the following conditions are met: (1) The request for reassessment was submitted in writing to the assessor in the form prescribed by the State Board of Equalization and includes all information that is prescribed by the State Board of Equalization. (2) The request for reassessment was made on or before the immediately preceding March 15. (3) The assessor’s response to the request for reassessment was mailed on or after September 1 of the calendar year in which the request for reassessment was made. (4) The assessor did not reduce the assessment in question in the full amount as requested. (5) The application for changed assessment is filed on or before December 31 of the year in which the request for reassessment was filed. (6) The application for reduction in assessment is accompanied by a copy of the assessor’s response to the request for reassessment. (e) In the form provided for making an application pursuant to this section, there shall be a notice that written findings of facts of the local equalization hearing will be available upon written request at the requester’s expense and, if not so requested, the right to those written findings is waived. The form shall provide appropriate space for the applicant to request written findings of facts as provided by Section 1611.5. (f) The form provided for making an application pursuant to this section shall contain the following language in the signature block: I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief and that I am (1) the owner of the property or the person affected (i.e., a person having a direct economic interest in the payment of the taxes on that property—“The Applicant,” (2) an agent authorized by the applicant under Item 2 of this application, or (3) an attorney licensed to practice law in the State of California, State Bar No. ____, who has been retained by the applicant and has been authorized by that person to file this application. (g) The clerk of a county board of equalization may accept an electronically filed application for changed assessment containing an electronic signature if all of the following criteria are met: (1) The application complies with all other requirements for filing the application. (2) The electronic signature is accompanied by the certification described in subdivision (f). (3) The electronic signature is authenticated in a manner that is approved by the county board of supervisors, which manner may include, but is not limited to, the use of personal identification numbers the clerk has assigned to applicants. (Amended by Stats. 2007, Ch. 195, Sec. 1. Effective January 1, 2008.)
  178. 1603.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If a duplicate application for property tax reduction is filed, the clerk may accept only the first one and may reject the duplicate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1603.5. (a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application for reduction filed by or on behalf of the taxpayer, and may reject any duplicate application for reduction. (b) For purposes of this section, “duplicate application for reduction” means an application for reduction filed by an applicant, or by his or her agent or attorney on his or her behalf, subsequent to an application for reduction previously filed by or on behalf of the same applicant, that seeks the same relief with respect to the same property for the same year in issue. A subsequent application for reduction that seeks to amend a previously filed application for reduction shall not be considered a duplicate application for reduction for purposes of this section. (Added by Stats. 1996, Ch. 388, Sec. 3. Effective January 1, 1997.)
  179. 1604.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    County boards must meet on set dates to equalize property assessments and must act within two years on reduction applications, with limited extension rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1604. (a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of property on the local roll. It shall continue to meet for that purpose, from time to time, until the business of equalization is disposed of. (2) In all other counties, annually, on the third Monday in July, the county board shall meet to equalize the assessment of property on the local roll. It shall continue to meet for that purpose, from time to time, until the business of equalization is disposed of. (b) (1) An application for a reduction in an assessment filed pursuant to Section 1603 shall also constitute a sufficient claim for refund, if the applicant states in the application that the application is also intended to constitute a claim for refund pursuant to the provisions of Section 5097. (2) The county board shall have no power to receive or hear any application for a reduction in an escaped assessment made pursuant to Section 531.1 nor a penal assessment levied in respect thereto, nor to reduce those assessments. (c) If the county board fails to hear evidence and fails to make a final determination on the application for reduction in assessment of property within two years of the timely filing of the application, the applicant’s opinion of value as reflected on the application for reduction in assessment shall be the value upon which taxes are to be levied for the tax year or tax years covered by the application, unless either of the following occurs: (1) The applicant and the county board mutually agree in writing, or on the record, to an extension of time for the hearing. (2) The application for reduction is consolidated for hearing with another application by the same applicant with respect to which an extension of time for the hearing has been granted pursuant to paragraph (1). In no case shall the application be consolidated without the applicant’s written agreement after the two-year time period has passed or after an extension of the two-year time period previously agreed to by the applicant has expired. The reduction in assessment reflecting the applicant’s opinion of value shall not be made, however, until two years after the close of the filing period during which the timely application was filed. Further, this subdivision shall not apply to applications for reductions in assessments of property where the applicant has failed to provide full and complete information as required by law or where litigation is pending directly relating to the issues involved in the application. (d) (1) When the applicant’s opinion of value, as stated on the application, has been placed on the assessment roll pursuant to subdivision (c), and the application requested a reduction in the base year value of an assessment, the applicant’s opinion of value shall remain on the roll until the county board makes a final determination on the application. The value so determined by the county board, plus appropriate adjustments for the inflation factor, shall be entered on the assessment roll for the fiscal year in which the value is determined. No increased or escape taxes other than those required by a purchase, change in ownership, or new construction, or resulting from application of the inflation factor to the applicant’s opinion of value shall be levied for the tax years during which the county board failed to act. (2) When the applicant’s opinion of value has been placed on the assessment roll pursuant to subdivision (c) for any application other than an application requesting a reduction in base year value, the applicant’s opinion of value shall be enrolled on the assessment roll for the tax year or tax years covered by that application. (e) The county board shall notify the applicant in writing of any decision by that board not to hold a hearing on the applicant’s application for reduction in assessment within the two-year period specified in subdivision (c) or, if applicable, within the period as modified by subdivision (f). This notice shall also inform the applicant that the applicant’s opinion of value as reflected on the application for reduction in assessment shall, as a result of the county board’s failure to hold a hearing within the prescribed time period, be the value upon which taxes are to be levied in the absence of the application of either paragraph (1) or (2) of subdivision (c). (f) (1) Notwithstanding subdivision (c) or any other law, the two-year deadline by which a county board is required under subdivision (c) to render a final determination on a qualified application shall be extended until December 31, 2021. This extension of the two-year deadline shall apply retroactively to all qualified applications that have a two-year deadline under subdivision (c) occurring during the period beginning on March 4, 2020, through December 31, 2021, inclusive. (2) For purposes of this subdivision, “qualified application” means a pending application for reduction in assessment of property as described in subdivision (c) that is timely filed with the county board and has a two-year deadline under subdivision (c) occurring during the period beginning on March 4, 2020, through December 31, 2021, inclusive. (Amended by Stats. 2021, Ch. 77, Sec. 31. (AB 137) Effective July 16, 2021.)
  180. 1605.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section delays effectiveness of certain outside-regular-period assessments until the assessee is notified, and sets filing deadlines for assessment-reduction applications.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1605. (a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment by the county board, until the assessee has been notified thereof personally or by United States mail at the assessee’s address as contained in the official records of the county assessor. For purposes of this subdivision, for counties in which the board of supervisors has adopted the provisions of subdivision (c) and the County of Los Angeles, receipt by the assessee of a tax bill based on that assessment shall suffice as the notice. (b) Upon application for reduction in assessment pursuant to subdivision (a) of Section 1603, the assessment shall be subject to review, equalization, and adjustment by the county board. In the case of an assessment made pursuant to Article 2 (commencing with Section 75.10) of Chapter 3.5 of Part 0.5, or Article 3 (commencing with Section 501) of Chapter 3 of Part 2 that is made outside the regular assessment period as defined in subdivision (f), or an assessment made pursuant to Article 4 (commencing with Section 531) of Chapter 3 of Part 2, the application shall be filed with the clerk in accordance with the applicable of the following: (1) In a county other than the County of Los Angeles or a county in which the board of supervisors has adopted a resolution in accordance with subdivision (c), no later than 60 days after the date of mailing printed on the notice of assessment, or the postmark therefor, whichever is later. If the taxpayer does not receive the notice of assessment described in Section 75.31 or 534 at least 15 calendar days prior to the deadline established in the foregoing sentence, the party affected, or his or her agent, may file the application within 60 days of the date of mailing printed on the tax bill or the postmark therefor, whichever is later, along with an affidavit declaring under penalty of perjury that the notice of assessment was not timely received. (2) In the County of Los Angeles or any county in which the board of supervisors has adopted a resolution in accordance with subdivision (c), an application subject to this subdivision shall be filed within the period specified in that subdivision. (c) The board of supervisors of any county may by resolution require that the application for reduction pursuant to subdivision (a) of Section 1603 be filed with the clerk no later than 60 days after the date of mailing printed on the tax bill or the postmark therefor, whichever is later. (d) In counties where assessment appeals boards have not been created and are not in existence, at any regular meeting, the board of supervisors, on the request of the assessor or any taxpayer, shall sit as the county board to equalize any assessments made by the assessor outside the regular assessment period for those assessments. Notwithstanding any other provision of law to the contrary, in any county in which assessment appeals boards have been created and are in existence, the time for equalization of assessments made outside the regular assessment period for those assessments, including assessments made pursuant to Sections 501, 503, 504, 531, and 531.5, shall be prescribed by rules adopted by the board of supervisors. (e) If an audit of the books and records of any profession, trade, or business pursuant to Section 469 discloses property subject to an escaped assessment for any year, then the original assessment of all property of the assessee at the location of the profession, trade, or business for that year shall be subject to review, equalization and adjustment by the county board of equalization or assessment appeals board pursuant to this chapter, except in those instances when that property had previously been equalized for the year in question by the county board of equalization or assessment appeals board. The application shall be filed with the clerk no later than 60 days after the date on which the assessee was notified. Receipt by the assessee of a tax bill based upon that assessment shall suffice as that notice. (f) For purposes of subdivision (a), “regular assessment period” means January 1 to and including July 1 of the calendar year in which the assessment, other than escape assessments, should have been enrolled if it had been timely made. (Amended by Stats. 2001, Ch. 744, Sec. 5. Effective January 1, 2002.)
  181. 1605.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Equalization hearings must be open to the public, but the county board may deliberate privately after evidence is taken. An applicant may ask to փակ a portion of the hearing for trade-secret evidence by filing a declaration under penalty of perjury.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1605.4. Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching a decision. An applicant may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed. (Added by Stats. 1974, Ch. 180.)
  182. 1605.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board must hear certain assessment-reduction applications and decide related penalty issues. An applicant also keeps the right to a trial de novo in superior court on the change-of-ownership or new-construction question.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1605.5. (a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in Chapter 2 (commencing with Section 60) of Part 0.5, or has been newly constructed, as defined in Chapter 3 (commencing with Section 70) of Part 0.5. (2) In any county that has established an assessment appeals board, the board of supervisors may, by ordinance, provide that it shall act as the county board of equalization for the purpose of hearing applications pursuant to this subdivision. (3) This subdivision shall not be construed to alter, modify, or eliminate the right of an applicant under existing law to have a trial de novo in superior court with regard to the legal issue of whether or not that property has undergone a change in ownership or has been newly constructed so as to require reassessment. (b) The county board shall hear and decide issues with respect to penalties assessed under Section 463, 482, or 504 where those issues arise in connection with an application timely filed under Section 1603 or 1605. The county board shall hear and decide penalty issues under this subdivision regardless of whether the taxpayer has filed an application for reduction disputing only penalty amounts or, during the appeal process, all nonpenalty issues are resolved. (Amended by Stats. 1993, Ch. 387, Sec. 5. Effective January 1, 1994.)
  183. 1605.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board clerk must set a hearing and notify the applicant after an assessment reduction application is filed, with at least 45 days’ notice unless a shorter period is agreed. If a hearing is vacated, the clerk must send notice of the new hearing at least 10 days in advance unless an exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1605.6. After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing and notify the applicant, or his or her designated representative, of the time and date of the hearing. Notice of the time, date, and place of the hearing shall be given not less than 45 days prior to the hearing, unless the assessor and the applicant, or the applicant’s designated representative, stipulate orally or in writing to a shorter notice period. If the hearing on a particular application is vacated for any reason, the clerk of the county board of equalization shall notify the applicant, or the applicant’s designated representative, of the new time, date, and place of the hearing not less than 10 days prior to the new hearing date, unless the assessor and the applicant, or the applicant’s designated representative, stipulate orally or in writing to a shorter notice period, or the application has been heard by a hearing officer in accordance with Article 1.7 (commencing with Section 1636). At the option of the clerk of the county board of equalization, the notice required by this section may be electronically transmitted, if requested in writing by the taxpayer, to an electronic address designated by the taxpayer. The clerk may also opt to electronically transmit the notice required by this section to the assessor, if requested by the assessor, to an electronic address designated by the assessor. (Amended by Stats. 1998, Ch. 695, Sec. 5. Effective January 1, 1999.)
  184. 1606.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    This section sets deadlines and limits for exchanging valuation information before an assessment hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1606. (a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of the property involved, as shown on the current assessment roll, exceeds one hundred thousand dollars ($100,000) without regard to any exemptions, may initiate an exchange of information with the other party by submitting the following data to the other party and the clerk in writing: (A) Information stating the basis of the party’s opinion of value. (B) When the opinion of value is to be supported with evidence of comparable sales, information identifying the properties with sufficient certainty such as by assessor parcel number, street address or legal description of the property, the approximate date of sale, the applicable zoning, the price paid, and the terms of the sale, if known. (C) When the opinion of value is to be supported with evidence based on an income study, information relating to income, expenses and the capitalization method. (D) When the opinion of value is to be supported with evidence of replacement costs, information relating to date of construction, type of construction, replacement cost of construction, obsolescence, allowance for extraordinary use of machinery and equipment, and depreciation allowances. (2) To initiate an exchange of information, the initiating party shall submit the data required by paragraph (1) at least 30 days before the commencement of the hearing on the application. For purposes of determining the date upon which the exchange was deemed initiated, the date of postmark as affixed by the United States Postal Service, or the date certified by a bona fide private courier service on the envelope or package containing the information shall control. (b) (1) Notwithstanding any limitation on assessed value contained in subdivision (a), if the initiating party has submitted the data required by subdivision (a) within the specified time, the other party shall submit to the initiating party and the clerk the following data: (A) Information stating the basis of the other party’s opinion of value. (B) When the opinion of value is to be supported with evidence of comparable sales, information identifying the properties with sufficient certainty such as by assessor parcel number, street address or legal description of the property, the approximate date of sale, the applicable zoning, the price paid, and the terms of the sale, if known. (C) When the opinion of value is to be supported with evidence based on an income study, information relating to income, expenses and the capitalization method. (D) When the opinion of value is to be supported with evidence of replacement cost, information relating to date of construction, type of construction, replacement cost of construction, obsolescence, allowance for extraordinary use of machinery and equipment, and depreciation allowance. (2) The other party shall submit the data required by this subdivision at least 15 days prior to the hearing. For purposes of determining the date upon which the other party responded to the exchange, the date of postmark as affixed by the United States Postal Service, or the date certified by a bona fide private courier service on the envelope or package containing the information shall control. (c) (1) The person assigning a hearing date shall provide adequate notice to the parties of the date, so that the exchange of information permitted by this section can be made without requiring a continuance of the hearing. (2) The initiating party and the other party shall use adequate methods of submission to ensure to the best of their ability that the exchange of information process is completed at least 10 days prior to the hearing. (d) Whenever information has been exchanged pursuant to this section the parties may not introduce evidence on matters not so exchanged unless the other party consents to the introduction. However, at the hearing, each party may introduce new material relating to the information received from the other party. If a party introduces new material at the hearing, the other party, upon his or her request, shall be granted a continuance for a reasonable period of time. (e) Nothing in this section may be construed as an intent of the Legislature to change, alter or modify generally acceptable methods of using the sales approach, income approach, or replacement cost approach to determine full cash value. (Amended by Stats. 2001, Ch. 407, Sec. 7. Effective January 1, 2002.)
  185. 1607.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Before a county board reduces property value, it must examine the applicant or the applicant’s agent under oath. The reduction cannot be made unless that person attends and answers all pertinent questions, unless a qualifying written stipulation is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1607. Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry; provided, however, in the event there is filed with the county board a written stipulation, signed by the assessor and county legal officer on behalf of the county and the person affected or the agent making the application, as to the full cash value and assessed value of the property which stipulation sets forth the facts upon which the reduction in value is premised, the county board may, at a hearing, (a) accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1610.8, or (b) reject the stipulation and set or reset the application for reduction for hearing. (Added by renumbering Section 1608 by Stats. 1974, Ch. 180.)
  186. 1608.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board may waive an applicant’s examination if certain conditions are met, and it must promptly act on the waiver request and give written notice of its decision.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1608. Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application, if the board and the assessor are satisfied that the issues raised by the application have been considered by the board in previous years or are fully presented in the application, and if the person or agent making the application requests such waiver in his or her application. The board (whether meeting as a board of equalization or as a board of supervisors) shall promptly act upon such request for waiver and shall give the applicant written notice of its decision thereon. If the board waives the examination of the person or agent making the application, it shall give such person or agent written notice of its decision on the merits of the application promptly after making such decision. (Amended by Stats. 1990, Ch. 992, Sec. 4.)
  187. 1609.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    At the hearing, technical evidence and witness rules do not have to be followed, and the applicant may introduce evidence about sales terms for comparable property.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1609. The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the sort of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of any common law or statutory rule which might make improper the admission of such evidence over objection in civil actions. The applicant shall have the right to introduce evidence concerning the terms of sales of comparable property that has been sold. (Amended by Stats. 1976, Ch. 995.)
  188. 1609.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    At the hearing, the county board may subpoena witnesses and records and take evidence. The assessor may present new evidence, but if seeking a higher assessed value than on the roll, the assessor must notify the applicant at least 10 days before the hearing. Depositions may not be subpoenaed or considered.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1609.4. On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the inquiry. The assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduce information obtained pursuant to Section 441. If the assessor proposes to introduce evidence to support a higher assessed value than he placed on the roll, he shall, at least 10 days prior to the hearing, inform the applicant of the higher assessed value and the evidence proposed to be introduced and he may thereafter introduce such evidence at the hearing. No subpoena to take depositions shall be issued nor shall depositions be considered for any purpose by the county board or the assessment appeals board. (Added by renumbering Section 1609 by Stats. 1974, Ch. 180.)
  189. 1609.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Board employees subpoenaed as witnesses must attend, the requesting party must pay $200 per day, and prohibited extra payments can be misdemeanors.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1609.5. (a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a subpoena requiring his or her attendance may be served by delivering a copy either to the employee personally or to the executive director of the board at his or her office in Sacramento. (b) The employee shall attend as a witness as required by the subpoena, regardless of the distance to be traveled, provided that the subpoena is accompanied by fees payable to the State Board of Equalization in the amount of two hundred dollars ($200) per day for each day that the employee is required to remain in attendance pursuant to the subpoena. These fees are to be paid by the party requesting the subpoena. (c) The employee shall receive the salary or other compensation to which he or she is normally entitled during the time that he or she travels to and from the place where the hearing is conducted and while he or she is required to remain at that place pursuant to the subpoena. He or she shall also receive usual and customary travel expenses and per diem. If the actual expenses should later prove to be less than the amount paid by the party, the excess shall be refunded by the board. (d) If the employee is subpoenaed at the request of the applicant and the county board grants a reduction in the assessment, the county board may reimburse the applicant in whole or in part for the actual witness fees paid pursuant to this section. (e) Any person who pays or offers to pay any money or other form of consideration for the services of any employee of the board required to appear as a witness, other than the compensation provided in this section, is guilty of a misdemeanor, and any employee who receives this payment is guilty of a misdemeanor. (Amended by Stats. 2003, Ch. 471, Sec. 17. Effective January 1, 2004.)
  190. 1609.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Section 1610.8 may not be read to allow any violation of Sections 408 or 451.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1609.6. Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451. (Added by renumbering Section 1605.1 by Stats. 1974, Ch. 180.)
  191. 1609.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    When valuing property, a county board must follow Section 402.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1609.8. When valuing property, a county board shall follow the provisions set forth in Section 402.5. (Added by renumbering Section 1613 by Stats. 1974, Ch. 180.)
  192. 1610.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The assessor, personally or through a deputy, must attend all county board hearings and may make statements or produce evidence on matters before the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1610.2. The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on matters before the county board. (Added by renumbering Section 1610 by Stats. 1974, Ch. 180.)
  193. 1610.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    A person must not willfully make a false, unsworn oral or written statement used to support an application to reduce a tax or assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1610.4. Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor. (Added by renumbering Section 1615 by Stats. 1974, Ch. 180.)
  194. 1610.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board must not raise or lower the entire local roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1610.6. The county board shall neither raise nor lower the entire local roll. (Added by renumbering Section 1606 by Stats. 1974, Ch. 180.)
  195. 1610.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board must equalize property assessments on the local roll and decide full value for affected properties; applicants seeking a reduction must prove the property’s full value with independent evidence.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1610.8. After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full value of an individual property, by assessing any taxable property that has escaped assessment, correcting the amount, number, quantity, or description of property on the local roll, canceling improper assessments, and by reducing or increasing an individual assessment, as provided in this section. The full value of an individual property shall be determined without limitation by reason of the applicant’s opinion of value stated in the application for reduction in assessment pursuant to subdivision (a) of Section 1603. The applicant for a reduction in an assessment on the local roll shall establish the full value of the property by independent evidence. The records of the assessor may be used as part of such evidence. The county board shall make a determination of the full value of each parcel for which an application for equalization is made. (Amended by Stats. 2003, Ch. 604, Sec. 9. Effective January 1, 2004.)
  196. 1611.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board must make a record of the hearing and, if requested, provide the party an audio recording or transcript at the party’s expense.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1611. The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her expense. Request for an audio recording or a transcript may be made at any time, but not later than 60 days following the final determination by the county board. (Amended by Stats. 2009, Ch. 88, Sec. 76. (AB 176) Effective January 1, 2010.)
  197. 1611.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    The county board must make written findings of fact if a party requests them in writing on time and pays any required fee or deposit before the hearing ends.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1611.5. Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of the hearing, and if payment of any fee or deposit which may be required to cover the expense of preparing the findings is made by the party prior to the conclusion of the hearing. However, the party requesting findings may abandon the request and waive findings at the conclusion of the hearing. If the requesting party abandons his or her request at this time, his or her fee or deposit shall be returned if no findings have yet been prepared. If the request is abandoned, the other party may orally or in writing renew the request upon payment of the required fee or deposit, and becomes responsible for any costs for the preparation of findings. A reasonable fee may be imposed by the county to cover the expense of preparing findings and conclusions. The written findings of fact shall fairly disclose the board’s determination of all material points raised by the party in his or her petition and at the hearing, including a statement of the method or methods of valuation used in appraising the property. At the hearing the final determinations by the board shall be supported by the weight of the evidence and, with regard to questions of value, its determinations shall be made without limitation by reason of the applicant’s opinion of value stated in the application for reduction in assessment pursuant to subdivision (a) of Section 1603. If written findings of fact have been requested, the board shall transmit those findings to the requesting party accompanied by a notice that any request for a transcript of the proceedings must be made within 60 days following the date of the final determination of the board. (Amended by Stats. 1985, Ch. 617, Sec. 32.)
  198. 1611.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    If the county board fails to make findings, or its findings are too deficient after review and remand, its action is treated as arbitrary and capricious and can support reasonable attorney’s fees against the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1611.6. If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable compliance with the elements of findings required by Section 1611.5, the action of the county board shall be deemed to be arbitrary and capricious within the meaning of Section 800 of the Government Code, so as to support an allowance of reasonable attorney’s fees against the county for the services necessary to obtain proper findings. The dollar limitation set forth in Section 800 of the Government Code shall not apply to an allowance of attorney’s fees pursuant to this section. (Amended by Stats. 1995, Ch. 498, Sec. 12. Effective January 1, 1996.)
  199. 1612.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain county equalization-related officials and employees may not represent an applicant for compensation on an application for equalization under Section 1603.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1612.5. The following persons may not represent an applicant for compensation on any application for equalization filed pursuant to Section 1603:(a) A current member of an assessment appeals board, or any alternate member, in the county in which the board member or alternate member serves. (b) A current assessment hearing officer in the county in which the hearing officer serves. (c) A current employee of the office of the clerk of the county board of equalization or assessment appeals board in the county in which the person is employed. (d) A current employee of the county counsel who advises the assessment appeals board or represents the assessor before the assessment appeals board in the county in which the person is employed. (e) A current employee of the assessor’s office in the county in which the person is employed in accordance with Section 1365. (Repealed and added by Stats. 2009, Ch. 477, Sec. 2. (AB 824) Effective January 1, 2010.)
  200. 1612.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. )

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    Certain county assessment officials and employees must immediately tell the clerk of the board when they file their own equalization application or decide to represent a spouse, parent, or child in an assessment appeal.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 3. EQUALIZATION [1601 - 2125] ( Part 3 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Equalization by County Board of Equalization [1601 - 1721] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [1601 - 1616] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 1612.7. (a) The following persons shall notify the clerk of the board immediately upon filing an application for equalization pursuant to Section 1603 on his or her own behalf, or upon his or her decision to represent his or her spouse, parent, or child in an assessment appeal: (1) A current member of an assessment appeals board, or any alternate member, in the county in which the board member or alternate member serves. (2) A current assessment hearing officer in the county in which the hearing officer serves. (3) A current employee of the office of the clerk of the county board of equalization or assessment appeals board in the county in which the person is employed. (4) A current employee of the county counsel who advises the assessment appeals board or represents the assessor before the assessment appeals board in the county in which the person is employed. (b) An application for equalization filed pursuant to Section 1603 by a person specified in subdivision (a) or an application in which a person specified in subdivision (a) represents his or her spouse, parent, or child, shall be heard in accordance with Section 1622.6. (Repealed and added by Stats. 2009, Ch. 477, Sec. 4. (AB 824) Effective January 1, 2010.)

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