United States — California Code

United States — California legislation

Revenue and Taxation Code, 1939

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

More statute details

Official identity: Year 1939
Dates: Enacted 1939

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Enactment structure, operative effect and source provenance

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Purpose and legislative effect

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

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

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

Section 12677.

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.

Section 134.

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

Section 1364.

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.

Section 14012.

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.

Section 1612.7.

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

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Showing 200 of 7,200 provisions

Repeal 118Amendment 50Provision 22Commencement 7

§ 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. )Amendment

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

Section 12677.Verify source

§ 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. )Amendment

The Attorney General must prosecute the action.

Section 12678.Verify source

§ 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. )Repeal

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.

Section 12679.Verify source

§ 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. )Amendment

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.

Section 12680.Verify source

§ 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. )Repeal

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

Section 12681.Verify source

§ 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. )Amendment

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

Section 12682.Verify source

§ 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. )Amendment

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.

Section 12691.Verify source

§ 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. )Provision

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

Section 128.Verify source

§ 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. )Repeal

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.)

Section 12801.Verify source

§ 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. )Amendment

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.

Section 12802.Verify source

§ 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. )Amendment

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.

Section 12803.Verify source

§ 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. )Amendment

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.

Section 12832.Verify source

§ 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. )Amendment

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.

Section 12833.Verify source

§ 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. )Amendment

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.

Section 12834.Verify source

§ 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. )Amendment

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

Section 129.Verify source

§ 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. )Amendment

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.)

Section 12951.Verify source

§ 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. )Amendment

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

Section 12952.Verify source

§ 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. )Amendment

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.)

Section 12977.Verify source

§ 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. )Amendment

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

Section 12978.Verify source

§ 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. )Amendment

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

Section 12979.Verify source

§ 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. )Amendment

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.

Section 12980.Verify source

§ 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. )Amendment

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

Section 12981.Verify source

§ 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. )Amendment

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.

Section 12982.Verify source

§ 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. )Repeal

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.)

Section 12983.Verify source

§ 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. )Amendment

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.)

Section 12983.1.Verify source

§ 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. )Amendment

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

Section 12983.5.Verify source

§ 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. )Repeal

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.)

Section 12984.Verify source

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

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.)

Section 13.Verify source

§ 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. )Amendment

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

Section 130.Verify source

§ 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. )Repeal

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.)

Section 13101.Verify source

§ 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. )Repeal

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.)

Section 13102.Verify source

§ 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. )Repeal

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.)

Section 13103.Verify source

§ 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. )Repeal

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.)

Section 13104.Verify source

§ 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. )Repeal

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.)

Section 13105.Verify source

§ 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. )Repeal

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.)

Section 13106.Verify source

§ 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. )Amendment

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.)

Section 13107.Verify source

§ 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. )Repeal

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.)

Section 13108.Verify source

§ 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. )Amendment

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.

Section 13151.Verify source

§ 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. )Amendment

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.

Section 13152.Verify source

§ 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. )Amendment

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.

Section 13153.Verify source

§ 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. )Amendment

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.)

Section 13170.Verify source

§ 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. )Amendment

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.)

Section 13201.Verify source

§ 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. )Amendment

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.)

Section 13203.Verify source

§ 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. )Amendment

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.)

Section 13210.Verify source

§ 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. )Substitution

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.)

Section 13220.Verify source

§ 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. )Amendment

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.)

Section 13221.Verify source

§ 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. )Amendment

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.)

Section 13222.Verify source

§ 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. )Repeal

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.

Section 13301.Verify source

§ 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. )Repeal

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.

Section 13302.Verify source

§ 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. )Repeal

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.

Section 13304.Verify source

§ 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. )Amendment

Section 134.Verify source

§ 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. )Repeal

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

Section 13401.Verify source

§ 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. )Repeal

This section defines “estate” or “property” for this chapter.

Section 13402.Verify source

§ 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. )Repeal

This section defines “personal representative” for this chapter.

Section 13403.Verify source

§ 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. )Repeal

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

Section 13404.Verify source

§ 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. )Repeal

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

Section 13405.Verify source

§ 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. )Repeal

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

Section 13406.Verify source

§ 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. )Repeal

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

Section 13407.Verify source

§ 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. )Repeal

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

Section 13408.Verify source

§ 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. )Repeal

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

Section 13409.Verify source

§ 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. )Repeal

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

Section 13410.Verify source

§ 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. )Repeal

“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.

Section 13411.Verify source

§ 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. )Provision

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

Section 135.Verify source

§ 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. )Repeal

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.

Section 13501.Verify source

§ 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. )Repeal

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.

Section 13502.Verify source

§ 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. )Repeal

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.

Section 13503.Verify source

§ 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. )Repeal

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.

Section 13504.Verify source

§ 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. )Repeal

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.

Section 13510.Verify source

§ 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. )Repeal

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.

Section 13516.Verify source

§ 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. )Repeal

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

Section 13517.Verify source

§ 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. )Repeal

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

Section 13518.Verify source

§ 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. )Repeal

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

Section 13519.Verify source

§ 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. )Repeal

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.

Section 13520.Verify source

§ 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. )Repeal

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

Section 13530.Verify source

§ 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. )Repeal

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

Section 13531.Verify source

§ 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. )Repeal

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

Section 13532.Verify source

§ 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. )Repeal

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

Section 13533.Verify source

§ 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. )Repeal

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.

Section 13534.Verify source

§ 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. )Repeal

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

Section 13550.Verify source

§ 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. )Repeal

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

Section 13551.Verify source

§ 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. )Repeal

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

Section 13552.Verify source

§ 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. )Repeal

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.

Section 13555.Verify source

§ 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. )Repeal

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

Section 13556.Verify source

§ 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. )Repeal

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

Section 13557.Verify source

§ 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. )Repeal

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.

Section 13560.Verify source

§ 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. )Repeal

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

Section 13561.Verify source

§ 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. )Repeal

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.

Section 13562.Verify source

§ 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. )Repeal

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.)

Section 13563.Verify source

§ 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. )Provision

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

Section 136.Verify source

§ 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. )Repeal

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

Section 13601.Verify source

§ 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. )Provision

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.

Section 1361.Verify source

§ 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. )Repeal

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.)

Section 13610.Verify source

§ 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. )Repeal

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.

Section 13615.Verify source

§ 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. )Repeal

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.

Section 13616.Verify source

§ 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. )Repeal

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.

Section 13617.Verify source

§ 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. )Provision

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.

Section 1362.Verify source

§ 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. )Repeal

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

Section 13620.Verify source

§ 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. )Repeal

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

Section 13621.Verify source

§ 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. )Repeal

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

Section 13622.Verify source

§ 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. )Commencement

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.

Section 1363.Verify source

§ 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. )Provision

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

Section 1364.Verify source

§ 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. )Provision

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.)

Section 1365.Verify source

§ 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. )Provision

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.

Section 1366.Verify source

§ 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. )Provision

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.

Section 1367.Verify source

§ 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. )Commencement

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.

Section 13680.Verify source

§ 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. )Repeal

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.

Section 13681.Verify source

§ 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. )Repeal

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

Section 13682.Verify source

§ 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. )Repeal

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.

Section 13683.Verify source

§ 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. )Repeal

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.

Section 13684.Verify source

§ 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. )Repeal

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.

Section 13801.Verify source

§ 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. )Repeal

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.)

Section 13810.Verify source

§ 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. )Repeal

This section defines “state” for this article.

Section 13810.1.Verify source

§ 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. )Repeal

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

Section 13810.2.Verify source

§ 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. )Repeal

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

Section 13810.3.Verify source

§ 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. )Repeal

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

Section 13810.4.Verify source

§ 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. )Repeal

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.

Section 13820.Verify source

§ 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. )Repeal

The board must hold hearings at times and places it chooses, and give reasonable notice to the parties to the agreement.

Section 13820.1.Verify source

§ 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. )Repeal

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

Section 13820.10.Verify source

§ 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. )Repeal

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

Section 13820.11.Verify source

§ 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. )Repeal

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

Section 13820.12.Verify source

§ 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. )Repeal

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

Section 13820.13.Verify source

§ 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. )Repeal

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

Section 13820.2.Verify source

§ 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. )Repeal

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

Section 13820.3.Verify source

§ 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. )Repeal

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

Section 13820.4.Verify source

§ 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. )Repeal

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.

Section 13820.5.Verify source

§ 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. )Repeal

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.

Section 13820.6.Verify source

§ 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. )Repeal

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.

Section 13820.7.Verify source

§ 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. )Repeal

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.

Section 13820.8.Verify source

§ 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. )Repeal

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

Section 13820.9.Verify source

§ 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. )Repeal

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.)

Section 13830.Verify source

§ 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. )Commencement

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.)

Section 13830.1.Verify source

§ 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. )Repeal

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.

Section 13830.10.Verify source

§ 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. )Commencement

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.)

Section 13830.11.Verify source

§ 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. )Repeal

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.

Section 13830.12.Verify source

§ 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. )Repeal

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.

Section 13830.13.Verify source

§ 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. )Repeal

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.

Section 13830.2.Verify source

§ 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. )Repeal

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.

Section 13830.3.Verify source

§ 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. )Repeal

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.

Section 13830.4.Verify source

§ 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. )Repeal

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

Section 13830.5.Verify source

§ 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. )Repeal

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.

Section 13830.6.Verify source

§ 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. )Repeal

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

Section 13830.7.Verify source

§ 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. )Repeal

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

Section 13830.8.Verify source

§ 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. )Repeal

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.

Section 13830.9.Verify source

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

“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.)

Section 14.Verify source

§ 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. )Repeal

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.

Section 14000.Verify source

§ 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. )Repeal

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.

Section 14001.Verify source

§ 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. )Repeal

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

Section 14002.Verify source

§ 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. )Repeal

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.

Section 14010.Verify source

§ 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. )Repeal

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.

Section 14011.Verify source

§ 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. )Repeal

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.

Section 14012.Verify source

§ 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. )Repeal

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.

Section 14013.Verify source

§ 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. )Repeal

The Controller administers this part.

Section 14101.Verify source

§ 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. )Repeal

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

Section 14102.Verify source

§ 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. )Repeal

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

Section 14103.Verify source

§ 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. )Repeal

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

Section 14104.Verify source

§ 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. )Commencement

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.

Section 14151.Verify source

§ 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. )Repeal

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

Section 14201.Verify source

§ 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. )Repeal

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.

Section 14202.Verify source

§ 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. )Repeal

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.

Section 14203.Verify source

§ 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. )Repeal

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.

Section 14204.Verify source

§ 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. )Repeal

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

Section 14205.Verify source

§ 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. )Repeal

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

Section 14206.Verify source

§ 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. )Repeal

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.

Section 14251.Verify source

§ 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. )Repeal

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

Section 14252.Verify source

§ 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. )Repeal

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

Section 14301.Verify source

§ 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. )Repeal

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.

Section 14302.Verify source

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

“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.)

Section 15.Verify source

§ 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. )Amendment

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.

Section 155.Verify source

§ 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. )Amendment

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.)

Section 155.20.Verify source

§ 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. )Provision

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.

Section 155.3.Verify source

§ 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. )Amendment

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.

Section 156.Verify source

§ 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. )Provision

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

Section 158.Verify source

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

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.)

Section 16.Verify source

§ 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. )Amendment

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.

Section 160.Verify source

§ 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. )Amendment

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

Section 1601.Verify source

§ 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. )Amendment

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

Section 1602.Verify source

§ 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. )Substitution

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.)

Section 1603.Verify source

§ 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. )Amendment

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

Section 1603.5.Verify source

§ 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. )Amendment

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.)

Section 1604.Verify source

§ 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. )Amendment

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

Section 1605.Verify source

§ 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. )Offence

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.

Section 1605.4.Verify source

§ 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. )Amendment

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.

Section 1605.5.Verify source

§ 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. )Amendment

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.

Section 1605.6.Verify source

§ 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. )Commencement

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

Section 1606.Verify source

§ 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. )Provision

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.

Section 1607.Verify source

§ 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. )Amendment

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.

Section 1608.Verify source

§ 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. )Amendment

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.

Section 1609.Verify source

§ 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. )Provision

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.

Section 1609.4.Verify source

§ 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. )Amendment

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

Section 1609.5.Verify source

§ 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. )Provision

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

Section 1609.6.Verify source

§ 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. )Provision

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

Section 1609.8.Verify source

§ 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. )Provision

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.

Section 1610.2.Verify source

§ 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. )Provision

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

Section 1610.4.Verify source

§ 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. )Provision

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

Section 1610.6.Verify source

§ 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. )Amendment

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.

Section 1610.8.Verify source

§ 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. )Amendment

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.

Section 1611.Verify source

§ 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. )Commencement

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.

Section 1611.5.Verify source

§ 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. )Amendment

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.

Section 1611.6.Verify source

§ 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. )Repeal

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

Section 1612.5.Verify source

§ 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. )Repeal

Section 1612.7.Verify source

Legislative relationships

8 referenced instruments

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

A–F

1 instrument

Division 7 of Title 1 of the Government Code
Section 13610.

G–M

2 instruments

Government Code
Section 13615.
Internal Revenue Code
Sections 13534., 13550., 13563.

N–S

3 instruments

Section 1170 of the Penal Code
Section 14251.
Section 1760.1 of the Insurance Code
Section 13210.
Section 800 of the Government Code
Section 1611.6.

T–Z

2 instruments

Title 6.5 of Part 2 of the Code
Section 12680.
U.S. Internal Revenue Code
Sections 13409., 13410., 13411.

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