Revenue and Taxation Code

Part 31 of 36 · provisions 6,001–6,200

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

Jurisdiction: United States — California
Instrument: Code
Citation: RTC
Version: Undated source snapshot
Language: en
Official source: View official record ↗
Complete work: View statute overview

911 communications 911 emergency services 911 emergency systems 911 services 911 systems 988 Suicide and Crisis Lifeline ABLE programs CPI adjustment DMV administration Fedwire Franchise Tax Board Franchise Tax Board actions Franchise Tax Board administration Franchise Tax Board election Gross income LIFO accounting Medi-Cal managed care plans Roth IRA S corporation penalties S corporation reporting S corporation tax S corporations Secretary of State filings Taxable income +4,866 more

Statute overview

About this statute

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

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of Revenue and Taxation Code

Showing 200 of 7,200

6372.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Digital products bought solely for use outside this state or in interstate or foreign commerce are exempt from the taxes in this part, but the seller or purchaser may need to prove or report the exemption and use tax in some cases.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6372. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital product purchased solely for use outside of this state or in interstate or foreign commerce. (b) (1) The burden of proving that the exemption created by this section applies is on the seller who makes the sale of a digital product, unless the seller takes from the purchaser a certificate to the effect that the property is purchased solely for use outside of this state or in interstate or foreign commerce in the form and manner prescribed by the department. (2) The certificate described by this subdivision relieves the person selling the digital product from the duty of paying sales tax and collecting the use tax only if taken in good faith. (c) If a purchaser certifies in writing to a seller that a purchase of a digital product is exempted by this section and uses the digital product in this state, the purchaser shall be liable for payment of sales tax as if the purchaser were a retailer making a retail sale of the property at the time of that use, and the cost of the property to the purchaser shall be deemed the gross receipts from that retail sale. (d) (1) A purchaser that purchases a digital product for use in this state and a digital product solely for use outside of this state or in interstate or foreign commerce in the same transaction may issue an exemption certificate under this section for the purchase of any of those digital products eligible for the exemption and report and pay use tax on any of those digital products used in this state. (2) A purchaser that issues an exemption certificate described in paragraph (1) shall report and pay use tax in a manner that reflects the use tax due on any of those digital products used in this state. (e) (1) The department may set forth, authorize, or require alternative methods to calculate the sales or use tax due in this state that fairly reflects the sales or use tax due on any digital product sold or purchased for use in this state, including on licenses of digital products concurrently available for use in multiple locations. (2) If an alternative method set forth, authorized, or required by the department pursuant to paragraph (1) is used to calculate the sales or use tax due, Section 6406 shall not apply. (3) The department may prescribe any forms or exemption certificates, as necessary to administer this subdivision. (f) The exemption created by this section does not apply to a sale or purchase of a digital product transferred on tangible storage media. (g) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 16. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
6372.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Some digital-product services are exempt from the taxes imposed by this part, but the exemption does not cover certain cloud-based software access or use rights.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6372.1. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital product that represents a service provided in electronic form in which both of the following apply: (1) The service primarily involves the application of human effort by the service provider. (2) The human effort described in paragraph (1) originated after the customer requested the service. (b) The exemption provided by this section does not apply to the sale or purchase of the right to use the provider’s computer software running on a cloud infrastructure or the right to access that software from various client devices through either a thin client interface, including a web browser, or a program interface. (c) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 17. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
6373.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Sales and use tax does not apply to certain tangible personal property bought with CalFresh benefits, and retailers may not add sales tax to exempt sales.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6373. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of tangible personal property the gross receipts of which are received in the form of CalFresh benefits acquired by the purchaser pursuant to the federal Food and Nutrition Act of 2008 (Chapter 51 (commencing with Section 2011) of Title 7 of the United States Code), including subsequent amendments thereto. (b) When the gross receipts from a sale of tangible personal property are received partly in the form of cash and partly in the form of CalFresh benefits, the amount of the CalFresh benefits shall be attributed first to gross receipts which would have been subject to the taxes imposed by this part if payment were not received in the form of CalFresh benefits. (c) A retailer shall not add to the sale price of tangible personal property any amount designated as sales tax, use tax, or sales tax reimbursement when the sale is exempt pursuant to this section. (d) In lieu of separately accounting for gross receipts which are exempt pursuant to this section and taking a deduction on sales tax returns for the exact amount of those gross receipts, the board may provide, for the efficient administration of this part, an alternative method that retailers may use to compute the allowable deduction for the total amount of CalFresh benefits redeemed during the period for which the return is filed, provided that method results in a deduction the amount of which is at least equal to 2 percent of the total amount of CalFresh benefits redeemed. (e) This section is repealed on the first day of the first calendar month immediately following the effective date of any federal act which repeals those provisions which prohibit the state from participating in the federal Supplemental Nutrition Assistance Program if sales taxes are imposed within the state on purchases made with CalFresh benefits. (Amended by Stats. 2011, Ch. 227, Sec. 17. (AB 1400) Effective January 1, 2012. Repealed conditionally by its own provisions.)
6374.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain gross receipts for meals and food products are exempt from the taxes in this part when the meals are served or furnished to low-income elderly persons at or below cost by a nonprofit organization or governmental agency under a qualifying program.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6374. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage use or other consumption in this state, of meals and food products for human consumption furnished or served to low-income elderly persons at or below cost by a nonprofit organization or governmental agency under a program funded by this state or the United States for such purposes. (Added by Stats. 1972, Ch. 877.)
6375.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain charitable organizations qualifying for the Section 214 welfare exemption are exempt from these sales and use taxes on gross receipts from eligible tangible personal property.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6375. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of, tangible personal property made, prepared, assembled, or manufactured by organizations formed and operated for charitable purposes qualifying for the exemption provided by Section 214 known as the “welfare exemption,” which are engaged in the relief of poverty and distress, and make the sales and donations as a matter of assistance to the purchasers and donees. (Amended by Stats. 1989, Ch. 1447, Sec. 1. Effective October 2, 1989. Operative January 1, 1990, by Sec. 3 of Ch. 1447.)
6375.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

New children’s clothing sold to a qualifying nonprofit for free distribution to elementary schoolchildren is exempt from the taxes imposed by this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6375.5. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, new children’s clothing that is sold to a nonprofit organization for its distribution without charge to elementary schoolchildren. (b) For purposes of this section, “nonprofit organization” means an organization that meets all of the following requirements: (1) Is organized and operated for charitable purposes. (2) Has exempt status under Section 23701d. (3) Is engaged in the relief of poverty and distress. (4) Distributes new children’s clothing principally as a matter of assistance to recipients in distressed financial conditions. (c) This section shall become operative on January 1, 2014. (Repealed (in Sec. 1) and added by Stats. 2007, Ch. 317, Sec. 2. Effective October 8, 2007. Adding action operative January 1, 2008, by Sec. 4 of Ch. 317. Added section operative January 1, 2014, by its own provisions.)
6376.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain qualifying sales, uses, and leases were exempt from 5% of the taxes imposed by this part during the stated period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6376. (a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of material, fixtures, and supplies if the sale, storage, use or other consumption in this state of the material, fixtures, or supplies are obligated pursuant to an engineering construction project contract or a building construction contract entered into for a fixed price prior to the effective date of this section. (b) From December 1, 1989 to December 31, 1990, inclusive, there is exempted from 5 percent of the taxes imposed by this part, a lease of tangible personal property which is a continuing sale and purchase of that property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the effective date of this section. (c) For the purposes of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the right to terminate the contract or lease upon notice, whether or not that right is exercised. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 4. Effective November 7, 1989.)
6376.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section exempts certain sales and use tax amounts for specified tangible personal property transactions and leases, subject to contract date and termination conditions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6376.1. (a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/4 percent rate of tax with respect to the following: (1) The gross receipts from the sale of and the storage, use, or other consumption in this state of the following: (A) Tangible personal property if the seller is obligated to furnish or the purchaser is obligated to purchase, the property for a fixed price pursuant to a contract entered into prior to July 15, 1991. (B) Materials and fixtures obligated pursuant to an engineering construction contract or a building construction contract entered into for a fixed price prior to July 15, 1991. (C) For purposes of this section, tangible personal property shall not be deemed obligated pursuant to a contract for any period of time for which any party to the contract has the right to terminate the contract upon notice, whether or not the right is exercised. (2) A lease of tangible personal property that is a continuing sale of the property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to July 15, 1991. For the purposes of this paragraph, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised. (3) The possession of, or the exercise of any right or power over, tangible personal property under a lease that is a continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to July 15, 1991. For purposes of this paragraph, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised. (b) From July 15, 1991, to the date on which the taxes imposed by Sections 6051.2 and 6201.2 cease to be operative pursuant to subdivision (b) of Section 6051.2 or subdivision (b) of Section 6201.2, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a one-half of 1 percent rate of tax with respect to the following: (1) The gross receipts from the sale of and the storage, use, or other consumption in this state of the following: (A) Tangible personal property if the seller is obligated to furnish or the purchaser is obligated to purchase, the property for a fixed price pursuant to a contract entered into prior to July 15, 1991. (B) Materials and fixtures obligated pursuant to an engineering construction contract or a building construction contract entered into for a fixed price prior to July 15, 1991. (C) For purposes of this section, tangible personal property shall not be deemed obligated pursuant to a contract for any period of time for which any party to the contract has the right to terminate the contract upon notice, whether or not the right is exercised. (2) A lease of tangible personal property that is a continuing sale of the property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to July 15, 1991. For the purposes of this paragraph, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised. (3) The possession of, or the exercise of any right or power over, tangible personal property under a lease that is a continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to July 15, 1991. For purposes of this paragraph, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised. (c) From July 15, 1991, to the date the taxes imposed by Sections 6051.5 and 6201.5 cease to be operative, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/2 percent rate of tax with respect to the following: (1) The gross receipts from the sale of and the storage, use, or other consumption in the state of the following: (A) Tangible personal property if the seller is obligated to furnish or the purchaser is obligated to purchase, the property for a fixed price pursuant to a contract entered into prior to July 15, 1991. (B) Materials and fixtures obligated pursuant to an engineering construction contract or a building construction contract entered into for a fixed price prior to July 15, 1991. (C) For purposes of this section, tangible personal property shall not be deemed obligated pursuant to a contract for any period of time for which any party to the contract has the right to terminate the contract upon notice, whether or not the right is exercised. (2) A lease of tangible personal property that is a continuing sale of the property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to July 15, 1991. For the purposes of this paragraph, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised. (3) The possession of, or the exercise of any right or power over, tangible personal property under a lease that is a continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to July 15, 1991. For purposes of this paragraph, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised. (d) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to the tax imposed by this part on July 14, 1991, with respect to the sale or purchase of any tangible personal property that was exempt prior to the enactment of the act adding this section, with respect to the following: (1) The gross receipts from the sale of and the storage, use, or other consumption in the state of tangible personal property if the seller is obligated to furnish or the purchaser is obligated to purchase, the property for a fixed price pursuant to a contract entered into prior to July 15, 1991. (2) A lease of tangible personal property that is a continuing sale of the property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to July 15, 1991. For the purposes of this paragraph, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised. (3) The possession of, or the exercise of any right or power over, tangible personal property under a lease that is a continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to July 15, 1991. For purposes of this paragraph, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised. (Amended by Stats. 2006, Ch. 538, Sec. 616. Effective January 1, 2007.)
6376.2.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section exempts a 1/2 percent tax amount for certain qualifying sales, leases, and use of tangible personal property under pre-July 1, 1993 fixed-price contracts or leases.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6376.2. From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/2 percent rate of tax with respect to the following: (a) The gross receipts from the sale of, and the storage, use, or other consumption in this state of, the following: (1) Tangible personal property, if the seller is obligated to furnish or the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to July 1, 1993. (2) Materials and fixtures obligated pursuant to an engineering construction contract or a building construction contract entered into for a fixed price prior to July 1, 1993. For purposes of this subdivision, tangible personal property shall not be deemed obligated pursuant to a contract for any period of time for which any party to the contract has the right to terminate the contract upon notice, whether or not the right is exercised. (b) A lease of tangible personal property that is a continuing sale of the property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to July 1, 1993. For purposes of this subdivision, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised. (c) The possession of, or the exercise of, any right or power over tangible personal property pursuant to a lease that is a continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to July 1, 1993. For purposes of this subdivision, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised. (Added by Stats. 1993, Ch. 73, Sec. 5. Effective June 30, 1993.)
6376.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain gross receipts from qualifying meals and food products are exempt from the taxes imposed by this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6376.5. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of meals and food products for human consumption furnished to and consumed by persons 62 years of age or older residing in a condominium and who own equal shares in a common kitchen facility; provided, that the meals and food products are served to such persons on a regular basis. (Added by Stats. 1980, Ch. 645, Sec. 1. Effective July 20, 1980. Operative January 1, 1981, by Sec. 4 of Ch. 645.)
6377.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section exempts certain sales and use tax receipts for qualified tangible personal property used in manufacturing, research and development, certain electric power activities, and related contractor uses, subject to conditions and exceptions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6377.1. (a) Except as provided in subdivision (e), on or after July 1, 2014, and before July 1, 2030, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, any of the following: (1) Qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required. (2) Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development. (3) Qualified tangible personal property purchased for use by a qualified person to be used primarily to maintain, repair, measure, or test any qualified tangible personal property described in paragraph (1) or (2). (4) Qualified tangible personal property purchased for use by a contractor purchasing that property for use in the performance of a construction contract for the qualified person, that will use that property as an integral part of the manufacturing, processing, refining, fabricating, or recycling process, the generation or production, or storage and distribution, of electric power, or as a research or storage facility for use in connection with those processes. (5) Qualified tangible personal property purchased for use by a qualified person to be used primarily in the generation or production, or storage and distribution, of electric power. (b) For purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2) “Fabricating” means to make, build, create, produce, or assemble components or tangible personal property to work in a new or different manner. (3) “Generation or production” means the activity of making, producing, creating, or converting electric power from sources other than a conventional power source, as defined in Section 2805 of the Public Utilities Code. (4) “Manufacturing” means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, or character of the property for ultimate sale at retail or use in the manufacturing of a product to be ultimately sold at retail. Manufacturing includes any improvements to tangible personal property that result in a greater service life or greater functionality than that of the original property. (5) “Primarily” means 50 percent or more of the time. (6) “Process” means the period beginning at the point at which any raw materials are received by the qualified person and introduced into the manufacturing, processing, refining, fabricating, or recycling activity of the qualified person and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling activity of the qualified person has altered tangible personal property to its completed form, including packaging, if required. Raw materials shall be considered to have been introduced into the process when the raw materials are stored on the same premises where the qualified person’s manufacturing, processing, refining, fabricating, or recycling activity is conducted. Raw materials that are stored on premises other than where the qualified person’s manufacturing, processing, refining, fabricating, or recycling activity is conducted shall not be considered to have been introduced into the manufacturing, processing, refining, fabricating, or recycling process. (7) “Processing” means the physical application of the materials and labor necessary to modify or change the characteristics of tangible personal property. (8) (A) “Qualified person” means: (i) Prior to January 1, 2018, a person that is primarily engaged in those lines of business described in Codes 3111 to 3399, inclusive, 541711, or 541712 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget (OMB), 2012 edition. (ii) On and after January 1, 2018, and before July 1, 2030, a person that is primarily engaged in those lines of business described in Codes 3111 to 3399, inclusive, 221111 to 221118, inclusive, 221122, 541711, or 541712 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget (OMB), 2012 edition. (B) Notwithstanding subparagraph (A), “qualified person” shall not include either of the following: (i) Prior to January 1, 2018, an apportioning trade or business that is required to apportion its business income pursuant to subdivision (b) of Section 25128 or a trade or business conducted wholly within this state that would be required to apportion its business income pursuant to subdivision (b) of Section 25128 if it were subject to apportionment pursuant to Section 25101. (ii) On and after January 1, 2018, and before July 1, 2030, an apportioning trade or business, other than a trade or business described in paragraph (1) of subdivision (c) of Section 25128, that is required to apportion its business income pursuant to subdivision (b) of Section 25128, or a trade or business, other than a trade or business described in paragraph (1) of subdivision (c) of Section 25128, conducted wholly within this state that would be required to apportion its business income pursuant to subdivision (b) of Section 25128 if it were subject to apportionment pursuant to Section 25101. (9) (A) “Qualified tangible personal property” includes, but is not limited to, all of the following: (i) Machinery and equipment, including component parts and contrivances such as belts, shafts, moving parts, and operating structures. (ii) Equipment or devices used or required to operate, control, regulate, or maintain the machinery, including, but not limited to, computers, data-processing equipment, and computer software, together with all repair and replacement parts with a useful life of one or more years therefor, whether purchased separately or in conjunction with a complete machine and regardless of whether the machine or component parts are assembled by the qualified person or another party. (iii) Tangible personal property used in pollution control that meets standards established by this state or any local or regional governmental agency within this state. (iv) (I) Prior to January 1, 2018, special purpose buildings and foundations used as an integral part of the manufacturing, processing, refining, fabricating, or recycling process, or that constitute a research or storage facility used during those processes. Buildings used solely for warehousing purposes after completion of those processes are not included. (II) On and after January 1, 2018, and before July 1, 2030, special purpose buildings and foundations used as an integral part of the manufacturing, processing, refining, fabricating, or recycling process, or that constitute a research or storage facility used during those processes, or the generation or production or storage and distribution of electric power. Buildings used solely for warehousing purposes after completion of those processes are not included. (B) “Qualified tangible personal property” shall not include any of the following: (i) Consumables with a useful life of less than one year. (ii) Furniture, inventory, and equipment used in the extraction process, or equipment used to store finished products that have completed the manufacturing, processing, refining, fabricating, or recycling process. (iii) Tangible personal property used primarily in administration, general management, or marketing. (10) “Refining” means the process of converting a natural resource to an intermediate or finished product. (11) “Research and development” means those activities that are described in Section 174 of the Internal Revenue Code or in any regulations thereunder. (12) “Storage and distribution” means storing or distributing through the electric grid, but not transmission of, electric power to consumers regardless of source. (13) (A) “Useful life” for tangible personal property that is treated as having a useful life of one or more years for state income or franchise tax purposes shall be deemed to have a useful life of one or more years for purposes of this section. “Useful life” for tangible personal property that is treated as having a useful life of less than one year for state income or franchise tax purposes shall be deemed to have a useful life of less than one year for purposes of this section. For the purposes of this paragraph, tangible personal property that is deducted under Sections 17201 and 17255 or Section 24356 shall be deemed to have a useful life of one or more years. (B) The department shall cancel any outstanding and unpaid deficiency determination and any related penalties and interest and shall not issue any deficiency determination or notice of determination, with respect to unpaid sales and use tax on qualified property with a useful life, as defined in subparagraph (A), that was purchased or leased on or after July 1, 2014, and before January 1, 2018. Any amounts paid by a qualified person pursuant to such determination shall be refunded by the department to the qualified person. Any cancellation or refund described in this subparagraph is contingent upon a qualified person making a request to the department, in a manner prescribed by the department, by June 30, 2018. (c) An exemption shall not be allowed under this section unless the purchaser furnishes the retailer with an exemption certificate, completed in accordance with any instructions or regulations as the department may prescribe, and the retailer retains the exemption certificate in its records and furnishes it to the department upon request. (d) (1) Notwithstanding the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws. (2) Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15. (e) (1) The exemption provided by this section shall not apply to either of the following: (A) Any tangible personal property purchased during any calendar year that exceeds two hundred million dollars ($200,000,000) of purchases of qualified tangible personal property for which an exemption is claimed by a qualified person under this section. For purposes of this subparagraph, in the case of a qualified person that is required to be included in a combined report under Section 25101 or authorized to be included in a combined report under Section 25101.15, the aggregate of all purchases of qualified personal property for which an exemption is claimed pursuant to this section by all persons that are required or authorized to be included in a combined report shall not exceed two hundred million dollars ($200,000,000) in any calendar year. (B) The sale or storage, use, or other consumption of property that, within one year from the date of purchase, is removed from California, converted from an exempt use under subdivision (a) to some other use not qualifying for exemption, or used in a manner not qualifying for exemption. (2) If a purchaser certifies in writing to the seller that the tangible personal property purchased without payment of the tax will be used in a manner entitling the seller to regard the gross receipts from the sale as exempt from the sales tax, and the purchase exceeds the two-hundred-million-dollar ($200,000,000) limitation described in subparagraph (A) of paragraph (1), or within one year from the date of purchase, the purchaser removes that property from California, converts that property for use in a manner not qualifying for the exemption, or uses that property in a manner not qualifying for the exemption, the purchaser shall be liable for payment of sales tax, with applicable interest, as if the purchaser were a retailer making a retail sale of the tangible personal property at the time the tangible personal property is so purchased, removed, converted, or used, and the cost of the tangible personal property to the purchaser shall be deemed the gross receipts from that retail sale. (f) This section shall apply to leases of qualified tangible personal property classified as “continuing sales” and “continuing purchases” in accordance with Sections 6006.1 and 6010.1. The exemption established by this section shall apply to the rentals payable pursuant to the lease, provided the lessee is a qualified person and the tangible personal property is used in an activity described in subdivision (a). (g) (1) Upon the effective date of this section, the Department of Finance shall estimate the total dollar amount of exemptions that will be taken for each calendar year, or any portion thereof, for which this section provides an exemption. (2) (A) No later than each May 1 next following a calendar year for which this section provides an exemption, the department shall provide to the Joint Legislative Budget Committee and to the Department of Finance a report of the total dollar amount of exemptions taken under this section for the immediately preceding calendar year. The report shall compare the total dollar amount of exemptions taken under this section for that calendar year with the Department of Finance’s estimate in paragraph (1) for that same calendar year. (B) (i) No later than each May 1 next following calendar years 2018 to 2030, inclusive, the department shall provide to the Joint Legislative Budget Committee and to the Department of Finance a report of the revenue value of the total dollar amount of exemptions taken pursuant to subdivision (a) for sales to, or purchases by, qualified persons described in clause (ii) for the immediately preceding calendar year. (ii) The report required under this subparagraph shall only include the revenue value of the total dollar amount of exemptions allowed to the following: (I) A qualified person that is primarily engaged in those lines of business described in Codes 221111 to 221118, inclusive, and 221122 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget (OMB), 2012 edition. (II) A qualified person that is both of the following: (ia) A person that is primarily engaged in those lines of business described in Codes 3111 to 3399, inclusive, 541711, and 541712 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget (OMB), 2012 edition. (ib) A person that is an apportioning trade or business as described in paragraph (1) of subdivision (c) of Section 25128, that is required to apportion its business income pursuant to subdivision (b) of Section 25128, or a trade or business as described in paragraph (1) of subdivision (c) of Section 25128, conducted wholly within this state that would be required to apportion its business income pursuant to subdivision (b) of Section 25128 if it were subject to apportionment pursuant to Section 25101. (C) No later than each May 1 next following calendar years 2022 through 2030, inclusive, the department shall provide to the Joint Legislative Budget Committee and to the Department of Finance a report of the revenue value of the total dollar amount of exemptions taken under this section for the immediately preceding calendar year, and for calendar year 2022, the period shall cover July 1 to December 31, 2022. (3) (A) An amount that equals the revenue value of the total dollar amount of exemptions, as reported by the department pursuant to subparagraph (B) of paragraph (2), with the concurrence of the Department of Finance, shall be transferred from the Greenhouse Gas Reduction Fund to the General Fund, no later than each June 30 next following the calendar year described in subparagraph (B) of paragraph (2). Any amount attributable to any cancellations the department made of any outstanding and unpaid deficiency determinations and any refunds under subparagraph (B) of paragraph (13) of subdivision (b) shall be excluded from the transfer of the amount described in subparagraph (B). The transfers to the General Fund shall be accrued to the fiscal year in which the revenue loss occurred. (B) (i) For calendar years 2022 through 2030, inclusive, an amount not to exceed the difference between the revenue value of the total dollar amount of exemptions as reported by the department pursuant to subparagraph (C) of paragraph (2), and the revenue value of the total dollar amount of exemptions as reported by the department pursuant to subparagraph (B) of paragraph (2), may be transferred from the Greenhouse Gas Reduction Fund to the General Fund, no later than each July 31 following that calendar year described in subparagraph (C) of paragraph (2). The transfers to the General Fund shall be accrued proportionally to the fiscal year in which the revenue loss occurred. (ii) The amount transferred under this subparagraph for each fiscal year shall be as determined by the Director of Finance, unless a different amount is otherwise specified in the Budget Act for that fiscal year. (4) For purposes of this subdivision, the “revenue value” of an amount of exemptions shall mean the estimated revenue loss to the General Fund from the allowance of those exemptions. (h) This section is repealed on January 1, 2031. (Amended by Stats. 2018, Ch. 37, Sec. 60. (AB 1817) Effective June 27, 2018. Repealed as of January 1, 2031, by its own provisions.)
6378.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section exempts certain sales and use tax receipts for qualifying teleproduction/postproduction equipment, but only if the certificate rules are followed.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6378. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, any of the following: (1) Tangible personal property purchased for use by a qualified person to be used primarily in teleproduction or other postproduction services. (2) Tangible personal property purchased for use by a qualified person to be used primarily to maintain, repair, measure, or test any property described in paragraph (1). (b) This exemption shall not apply to any tangible personal property that is used primarily in administration, general management, or marketing. (c) For purposes of this section: (1) “Primarily” means tangible personal property used 50 percent or more of the time in an activity described in subdivision (a). (2) “Qualified person” means any person that is primarily engaged in teleproduction or other postproduction activities that are described in Code 512191 of the North American Industry Classification System Manual published by the United States Office of Management and Budget, 1997 edition. (3) “Teleproduction or other postproduction services” means services for film or video that include editing, film and video transfers, transcoding, dubbing, subtitling, credits, close captioning, audio production, special effects (visual or sound), graphics, or animation. (4) “Tangible personal property” includes, but is not limited to, all of the following: (A) Machinery and equipment, including component parts. (B) All equipment or devices used or required to operate, control, regulate, or maintain the machinery, including, without limitation, computers, data processing equipment, and computer software, together with all repair and replacement parts with a useful life of one or more years, whether purchased separately or in conjunction with a complete machine and regardless of whether the machine or component parts are assembled by the taxpayers or another party. (5) “Tangible personal property” does not include furniture, inventory, or equipment used to store products. (d) No exemption shall be allowed under this section unless the purchaser furnishes the retailer with an exemption certificate, completed in accordance with any instructions or regulations as the board may prescribe, and the retailer subsequently furnishes the board with a copy of the exemption certificate. The exemption certificate shall contain the sales price of the machinery and equipment that is exempt pursuant to subdivision (a). (e) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by the section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of these laws. (2) The exemption established by this section shall not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, or pursuant to Section 35 of Article XIII of the California Constitution. (3) The exemption established by this section shall not apply to any sale or use of property that, within one year from the date of purchase, is either removed from California or converted from an exempt use under subdivision (a) to some other use not qualifying for the exemption. (f) If a purchaser certifies in writing to the seller that the property purchased without payment of the tax will be used in a manner entitling the seller to regard the gross receipts from the sale as exempt from the sales tax, and within one year from the date of purchase, the purchaser (1) removes that property outside California, (2) converts that property for use in a manner not qualifying for the exemption, or (3) uses that property in a manner not qualifying for the exemption, the purchaser shall be liable for payment of sales tax, with applicable interest, as if the purchaser were a retailer making a retail sale of the property at the time the property is so removed, converted, or used, and the sales price of the property to the purchaser shall be deemed the gross receipts from that retail sale. (Added by Stats. 1998, Ch. 323, Sec. 6. Effective August 20, 1998. Operative January 1, 1999, by Sec. 35 of Ch. 323.)
6379.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Gross receipts from sales, storage, use, or other consumption in California of certain used mobilehomes and used floating homes are exempt from the taxes imposed by this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6379. There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of any used mobilehome, as defined in Section 18014 of the Health and Safety Code, which is subject to property tax pursuant to Part 13 (commencing with Section 5800) of Division 1, or any used floating home, defined and subject to tax pursuant to Section 229. (Amended by Stats. 1986, Ch. 308, Sec. 14.)
6379.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain specially ordered printed sales materials are exempt from the sales and use taxes in this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6379.5. There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services printed to the special order of the purchaser and mailed or delivered by the seller, the seller’s agent, or a mailing house, acting as the agent for the purchaser, through the United States Postal Service or by common carrier to any other person at no cost to that person who becomes the owner thereof. (Added by Stats. 1986, Ch. 1515, Sec. 1. Effective September 30, 1986. Operative January 1, 1987, by Sec. 4 of Ch. 1515.)
6379.8.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Gross receipts from sales, storage, use, or other consumption of mailing lists are exempt from these taxes if the contract limits the purchaser to a single use.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6379.8. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, mailing lists, if the contract regarding that mailing list restricts the purchaser to a single use of the mailing list. (b) For purposes of this section, “mailing list” means a written or printed list, series, set, group, or aggregation of names and addresses of, and occasionally, other information concerning persons, including, but not limited to, potential customers or donors, that is intended for use in circulating material by mail. A mailing list may be in the form of a manuscript list, directory, Cheshire tape, Dick tape, gummed labels, index cards, or other similar means of communication. “Mailing list” also includes a magnetic tape or similar device used to produce written or printed names and addresses by electronic or mechanical means. (Added by Stats. 1993, Ch. 498, Sec. 1. Effective September 27, 1993. Operative January 1, 1994, by Sec. 3 of Ch. 498.)
6380.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain qualified property used for space flight is exempt from the taxes imposed by this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6380. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, qualified property for use in space flight. (b) For purposes of this section: (1) “Qualified property” means any of the following: (A) Tangible personal property that has space flight capability, including, but not limited to, an orbital space facility, space propulsion system, space vehicle, satellite, or space station of any kind, and any component thereof. (B) Tangible personal property to be placed or used aboard any facility, system, vehicle, satellite, or station described in subparagraph (A), regardless of whether that property is to be ultimately returned to this state for subsequent use, storage, or other consumption. (C) Fuel of a quality that is not adaptable for use in ordinary motor vehicles, but is produced, sold, and used exclusively for space flight. (2) “Space flight” means any flight designed for suborbital, orbital, or interplanetary travel by a space vehicle, satellite, space facility, or space station of any kind. (c) The exemption established by this section shall not be denied by reason of a failure, postponement, or cancellation of a launch of a space vehicle, satellite, space facility, or space station of any kind, or the destruction of any launch vehicle or any component thereof, but the exemption shall not apply to any material that is not intended to be launched into space. (Amended by Stats. 1998, Ch. 323, Sec. 7. Effective August 20, 1998. Operative January 1, 1999, by Sec. 35 of Ch. 323.)
6381.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Gross receipts from sales of tangible personal property to certain U.S. government entities and the American National Red Cross are exempt from sales tax computation.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6381. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to: (a) The United States, its unincorporated agencies and instrumentalities; (b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States; (c) The American National Red Cross, its chapters and branches. (Amended by Stats. 1986, Ch. 308, Sec. 15.)
6384.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section says the sales tax applies to certain sales of tangible personal property to contractors, even when the property is bought for the United States and later resold to the United States.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6384. Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing such property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State. (Amended by Stats. 1955, Ch. 795.)
6386.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain sales of tangible personal property are exempt from sales tax calculation when the buyer uses the property outside the state in a qualifying real-property improvement and gives the seller a written certification.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6386. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of tangible personal property to a holder of a valid seller’s permit issued under Section 6067 when the property is used by the purchaser outside of this state in his performance of a contract to improve real property and, as a result of such use, is incorporated into and becomes a part of real property located outside of this state. This exemption shall apply only if the purchaser certifies in writing to the seller, in such form as the board may prescribe, that the property will be used in a manner and for a purpose herein specified. (Amended by Stats. 1970, Ch. 547.)
6387.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Some sales of tangible personal property are exempt from sales tax if the goods are for use solely outside California and are delivered for export and actually delivered to a port outside the continental United States before any use.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6387. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use solely outside this State and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof. (Added by Stats. 1955, Ch. 1505.)
6388.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Some large new or remanufactured vehicles bought from an out-of-state dealer and delivered in-state are exempt from certain sales tax amounts if the purchaser provides the required proof and moves the vehicle out of state within 30 days.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6388. Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unladen weight of 6,000 pounds or more, or a new or remanufactured trailer coach or a new or remanufactured auxiliary dolly, is purchased from a dealer located outside this state for use without this state and is delivered by the manufacturer or remanufacturer to the purchaser within this state, and the purchaser drives or moves the vehicle from the manufacturer’s or remanufacturer’s place of business in this state to any point outside this state within 30 days from and after the date of the delivery, there are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption of the vehicle within the state, if the purchaser furnishes the following to the manufacturer or remanufacturer: (a) Written evidence of an out-of-state registration for the vehicle. (b) The purchaser’s affidavit attesting that he or she is not a resident of California and that he or she purchased the vehicle from a dealer at a specified location without the state for use outside this state. (c) The purchaser’s affidavit that the vehicle has been moved or driven to a point outside this state within 30 days of the date of the delivery of the vehicle to him or her. (Amended by Stats. 1983, Ch. 1286, Sec. 5.)
6388.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

The State Board of Equalization must prepare and distribute standard purchaser affidavit forms for Sections 6388 and 6388.5.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6388.3. The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections 6388 and 6388.5. (Added by Stats. 1985, Ch. 1152, Sec. 1.)
6390.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Some lease rentals for tangible personal property are exempt from sales tax calculation.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6390. There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such rentals are required to be included in the measure of the use tax or (b) when such property is situated outside this state. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
6391.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Some rental payments under qualifying leases of tangible personal property are exempt from sales tax computation.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6391. There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to August 1, 1965, and the lessor did not elect under Sections 6094 or 6244 to pay use tax measured by the amount of the rental charge. The lessor shall be deemed not to be obligated for any period of time for which he has the unconditional right to terminate the lease upon notice, whether or not the right is exercised. (Amended by Stats. 1967, Ch. 832.)
6396.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain sales receipts are exempt from sales tax if sold goods must be shipped and are shipped outside California under the contract.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Exemptions From Sales Tax [6381 - 6396] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6396. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside this state by the retailer by means of: (a) facilities operated by the retailer, or (b) delivery by the retailer to a carrier, customs broker or forwarding agent, whether hired by the purchaser or not, for shipment to such out-of-state point. For purposes of this section, the term “carrier” shall mean a person or firm engaged in the business of transporting for compensation tangible personal property owned by other persons, and includes both common and contract carriers. The term “forwarding agent” shall mean a person or firm engaged in the business of preparing property for shipment or arranging for its shipment. (Added by Stats. 1970, Ch. 1457.)
64.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

This section says certain transfers of legal-entity ownership interests are not treated as transfers of the entity’s real property, but some control transfers and later majority-interest transfers can trigger change-of-ownership treatment and reappraisal.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 64. (a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests in legal entities, such as corporate stock or partnership or limited liability company interests, shall not be deemed to constitute a transfer of the real property of the legal entity. This subdivision is applicable to the purchase or transfer of ownership interests in a partnership without regard to whether it is a continuing or a dissolved partnership. (b) Any corporate reorganization, where all of the corporations involved are members of an affiliated group, and that qualifies as a reorganization under Section 368 of the United States Internal Revenue Code and that is accepted as a nontaxable event by similar California statutes, or any transfer of real property among members of an affiliated group, or any reorganization of farm credit institutions pursuant to the federal Farm Credit Act of 1971 (Public Law 92-181), as amended, shall not be a change of ownership. The taxpayer shall furnish proof, under penalty of perjury, to the assessor that the transfer meets the requirements of this subdivision. For purposes of this subdivision, “affiliated group” means one or more chains of corporations connected through stock ownership with a common parent corporation if both of the following conditions are met: (1) One hundred percent of the voting stock, exclusive of any share owned by directors, of each of the corporations, except the parent corporation, is owned by one or more of the other corporations. (2) The common parent corporation owns, directly, 100 percent of the voting stock, exclusive of any shares owned by directors, of at least one of the other corporations. (c) (1) When a corporation, partnership, limited liability company, other legal entity, or any other person obtains control through direct or indirect ownership or control of more than 50 percent of the voting stock of any corporation, or obtains a majority ownership interest in any partnership, limited liability company, or other legal entity through the purchase or transfer of corporate stock, partnership, or limited liability company interest, or ownership interests in other legal entities, including any purchase or transfer of 50 percent or less of the ownership interest through which control or a majority ownership interest is obtained, the purchase or transfer of that stock or other interest shall be a change of ownership of the real property owned by the corporation, partnership, limited liability company, or other legal entity in which the controlling interest is obtained. (2) On or after January 1, 1996, when an owner of a majority ownership interest in any partnership obtains all of the remaining ownership interests in that partnership or otherwise becomes the sole partner, the purchase or transfer of the minority interests, subject to the appropriate application of the step-transaction doctrine, shall not be a change in ownership of the real property owned by the partnership. (d) If property is transferred on or after March 1, 1975, to a legal entity in a transaction excluded from change in ownership by paragraph (2) of subdivision (a) of Section 62, then the persons holding ownership interests in that legal entity immediately after the transfer shall be considered the “original coowners.” Whenever shares or other ownership interests representing cumulatively more than 50 percent of the total interests in the entity are transferred by any of the original coowners in one or more transactions, a change in ownership of that real property owned by the legal entity shall have occurred, and the property that was previously excluded from change in ownership under the provisions of paragraph (2) of subdivision (a) of Section 62 shall be reappraised. The date of reappraisal shall be the date of the transfer of the ownership interest representing individually or cumulatively more than 50 percent of the interests in the entity. A transfer of shares or other ownership interests that results in a change in control of a corporation, partnership, limited liability company, or any other legal entity is subject to reappraisal as provided in subdivision (c) rather than this subdivision. (e) To assist in the determination of whether a change of ownership has occurred under subdivisions (c) and (d), the Franchise Tax Board shall include a question in substantially the following form on returns for partnerships, banks, and corporations (except tax-exempt organizations): If the corporation (or partnership or limited liability company) owns real property in California, has cumulatively more than 50 percent of the voting stock (or more than 50 percent of total interest in both partnership or limited liability company capital and partnership or limited liability company profits) (1) been transferred by the corporation (or partnership or limited liability company) since March 1, 1975, or (2) been acquired by another legal entity or person during the year? (See instructions.) If the entity answers “yes” to (1) or (2) in the above question, then the Franchise Tax Board shall furnish the names and addresses of that entity and of the stock or partnership or limited liability company ownership interest transferees to the State Board of Equalization. (Amended by Stats. 1999, Ch. 83, Sec. 170. Effective January 1, 2000.)
64.1.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

For certain legal entities with an active solar energy system in a partnership flip transaction, the initial transfer and later allocation changes are not treated as a transfer of control or majority interest.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 64.1. (a) (1) Notwithstanding paragraph (1) of subdivision (c) of Section 64, in the case of a legal entity that owns an active solar energy system pursuant to a partnership flip transaction, neither an initial transfer of a capital and profits interest in the legal entity, nor any subsequent change in the allocation of the capital and profits of the legal entity among the members, shall be deemed to constitute a transfer of control of, or of a majority interest in, the legal entity. (2) Paragraph (1) shall not apply to any real property owned by the legal entity other than the active solar energy system. Real property owned by the legal entity, other than the active solar energy system, shall be deemed to undergo a change in ownership to the extent otherwise provided under subdivision (c) of Section 64. (3) Paragraph (1) shall not apply to more than one partnership flip transaction with respect to any portion of an active solar energy system. (b) For purposes of this section, all of the following definitions apply: (1) “Active solar energy system” has the same meaning as defined in Section 73. (2) “Initial transfer” means a transfer or series of transfers of an interest in a partnership or limited liability company used to own the active solar energy system and that commence prior to the date that the active solar energy system is placed in service for federal income tax purposes. (3) “Partnership flip transaction” means a financing arrangement that meets all of the following requirements: (A) A developer of an active solar energy system and one or more unrelated parties enter into the financing arrangement. (B) As part of the initial transfer, the unrelated party or parties agree to provide a capital contribution, or a series of contributions, to a partnership or limited liability company in exchange for, on a cumulative basis, an interest in a majority of the tax attributes, such as federal tax credits, depreciation, and a majority of either, or both, the capital and profits of the entity. (C) The unrelated party or parties receive the tax attributes until the party or parties achieve a preestablished yield or until after a preestablished period of time, at which time the tax attributes are reduced, and the developer obtains a majority of both the capital and profit interests of the partnership or limited liability company. (c) If the parties to a partnership flip transaction sell or exchange ownership of the partnership or limited liability company in a transaction or series of transactions, that are separate and apart from the partnership flip transaction conducted pursuant to this section, in such a manner that a change in ownership of the partnership or limited liability company occurs under paragraph (1) of subdivision (c) of Section 64, then paragraph (1) of subdivision (a) shall not apply to that transaction or transactions. (d) Nothing in this section shall be construed to exclude from a change in ownership any other transfer or change in the allocation in the interest in profits and losses, or the ownership interests, in an active solar energy system that is not a partnership flip transaction. (Added by Stats. 2021, Ch. 424, Sec. 2. (SB 267) Effective September 30, 2021.)
6401.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Property used, stored, or consumed in California is exempt from use tax if the purchaser proves the sale was already included in the sales tax base; this does not apply to a lessee's possession or exercise of rights over tangible personal property under a lease.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6401. The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of the board were included in the measure of the sales tax, is exempted from the use tax; provided, however, that this exemption does not extend to the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease. (Amended by Stats. 1978, Ch. 1211.)
6402.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Property purchased from a U.S. unincorporated agency or instrumentality is exempt from use tax, except for surplus property and contractor inventory.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6402. The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a) any property reported to the Surplus Property Board of the United States, or to any agency succeeding to the functions of that board, as surplus property by any owning agency and (b) any property included in any contractor inventory, is exempted from the use tax. “Surplus property,” “owning agency,” and “contractor inventory” as used in this section have the meanings ascribed to them in that act of the Congress of the United States known as the “Surplus Property Act of 1944.” (Amended by Stats. 1947, Ch. 854.)
6403.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain donated property used in California is exempt from use tax, but museums qualify only if they meet specific nonprofit and display-use conditions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6403. The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum. (Amended by Stats. 1989, Ch. 1387, Sec. 1. Effective October 2, 1989.)
6404.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain retailer loans are exempt from use tax, but other retailer use of the property can become taxable.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6404. (a) The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt from the use tax. (b) The loan by any retailer of any motor vehicle to the University of California or to the California State University for the exclusive use in an approved driver education teacher preparation certification program conducted by the university or the state university is exempt from the use tax. (c) The loan by any retailer of a motor vehicle to be used exclusively for driver training in an accredited private or parochial secondary school in a driver education and training program approved by the State Department of Education as a regularly conducted course of study is exempt from the use tax. (d) The loan by any retailer of any motor vehicle to a veterans hospital or such other nonprofit facility or institution to provide instruction in the operation of specially equipped motor vehicles to disabled veterans is exempt from the use tax. (e) If the retailer makes any other use of the property except retention, demonstration, or display while holding it for sale in the regular course of business, the use is taxable to the retailer under Chapter 3 (commencing with Section 6201) as of the time the property is first so used, and the sales price of the property to the retailer is the measure of the tax. (Amended by Stats. 1983, Ch. 143, Sec. 215.)
6405.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

The first $800 of qualifying tangible personal property brought into California by an individual from a foreign country and personally carried in within 30 days is exempt from use tax.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6405. Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state. (Amended by Stats. 2007, Ch. 342, Sec. 1. Effective January 1, 2008.)
6407.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain leased tangible personal property is exempt from use tax when the lessee is bound to lease it for a fixed amount set in the lease before August 1, 1965.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6407. The possession of, or the exercise of any right or power over, tangible personal property under a lease of such property is exempt from the use tax for any period of time for which the lessee is obligated to lease the property for an amount fixed by the lease prior to August 1, 1965. The lessee shall be deemed not to be obligated for any period of time for which he has the unconditional right to terminate the lease upon notice, whether or not the right is exercised. (Added by Stats. 1967, Ch. 832.)
6408.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Medical health information literature used in California is exempt from use tax if bought by a qualifying charitable organization that disseminates medical health information and the purchase is made through the organization’s national office or another branch of it.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6408. The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the “welfare exemption”), which is engaged in the dissemination of medical health information, is exempted from the use tax; provided, however, that such purchases are made from a national office, or another branch of that national office, of the same organization. (Added by Stats. 1978, Ch. 26.)
6409.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain health and safety educational materials and insignia are exempt from use tax when handled by a qualifying national charitable organization and bought from the organization’s national office or related branch.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6409. The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health and safety and first aid classes, purchased or sold by any national organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the “welfare exemption”), which is engaged in the dissemination of health and safety information, is exempted from the use tax; provided, however, that such purchases are made from a national office or another branch or chapter of such national office of the same organization. (Added by Stats. 1978, Ch. 26.)
6410.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain trailer or semitrailer storage, use, or other consumption is exempt from use tax when it involves moving or operation laden under a one-trip permit.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6410. The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those trailers or semitrailers in accordance with a one-trip permit issued pursuant to Section 4003.5 of the Vehicle Code is exempted from the use tax. (Added by Stats. 1986, Ch. 715, Sec. 1. Effective September 15, 1986. Operative January 1, 1987, by Sec. 3 of Ch. 715.)
6411.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain property and labor related to qualifying railroad equipment are exempt from use tax.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6411. (a) The storage, use, or other consumption in this state of tangible personal property becoming a component part of any railroad equipment in the course of repairing, cleaning, altering, or improving that railroad equipment outside of this state, and charges made for labor and services rendered with respect to that repairing, cleaning, altering, or improving, are exempt from the use tax. (b) For purposes of this section, “railroad equipment” includes locomotives, freight and passenger cars, maintenance of way equipment, and any other equipment riding on flanged wheels and owned or used by a common carrier engaged in interstate or foreign commerce, or by any person for the purpose of leasing that equipment to a common carrier engaged in interstate or foreign commerce. (Added by Stats. 1996, Ch. 550, Sec. 1. Effective September 16, 1996.)
6414.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain donations of medicinal cannabis or medicinal cannabis products are exempt from use tax, if the required written certification is made and kept.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Exemptions From Use Tax [6401 - 6414] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6414. (a) The storage, use, or other consumption in this state of medicinal cannabis or medicinal cannabis product shall be exempt from the use tax in either of the following circumstances: (1) The medicinal cannabis or medicinal cannabis product is donated by a cannabis retailer licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code to a medicinal cannabis patient. (2) The medicinal cannabis or medicinal cannabis product is donated by a person licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code to a cannabis retailer for subsequent donation to a medicinal cannabis patient. (b) (1) The exemption specified in subdivision (a) shall apply only if the cannabis retailer certifies in writing to the licensee that donates the medicinal cannabis or medicinal cannabis product, in such a form as the department may prescribe, that the medicinal cannabis and medicinal cannabis product will be used in a manner and for a purpose specified in subdivision (a). The licensee that donates the medicinal cannabis or medicinal cannabis product shall keep a copy of the certification for no less than seven years. The certification in writing shall relieve the licensee that donates the medicinal cannabis or medicinal cannabis product of liability for use tax only if it is taken in good faith. (2) If a licensee uses the donated medicinal cannabis or medicinal cannabis product in some manner or for some purpose other than those specified in subdivision (a), the licensee shall be liable for the payment of use tax, the measure of tax to the licensee shall be deemed that licensee’s purchase price for similar product, and the licensee shall be subject to having their license suspended by the Department of Cannabis Control pursuant to Section 26031 of the Business and Professions Code. (c) “Medicinal cannabis” and “medicinal cannabis product” shall have the same meaning as those terms are defined in Section 26001 of the Business and Professions Code. (d) “Cannabis retailer” shall have the same meaning as that term is defined in Section 34010. (e) “Medicinal cannabis patient” shall mean a qualified patient, as defined in Section 11362.7 of the Health and Safety Code, who possesses a physician’s recommendation that complies with Article 25 (commencing with Section 2525) of Chapter 5 of Division 2 of the Business and Professions Code, or a qualified patient or primary caregiver for a qualified patient issued a valid identification card pursuant to Section 11362.71 of the Health and Safety Code. (f) This section shall remain in effect only until January 1, 2030, and as of that date is repealed. (Amended by Stats. 2024, Ch. 920, Sec. 1. (AB 2555) Effective September 29, 2024. Repealed as of January 1, 2030, by its own provisions.)
6421.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Exemption Certificates [6421 - 6423] ( Article 4 added by Stats. 1953, Ch. 1201. )
Verify source ↗

If a buyer gives a written exemption certificate but later uses the property differently, the buyer must pay sales tax as if the buyer were the retailer. A seller is relieved from sales tax liability only if the certificate was taken in good faith.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Exemption Certificates [6421 - 6423] ( Article 4 added by Stats. 1953, Ch. 1201. ) ## 6421. (a) If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale. The certificate shall relieve the seller from liability for the sales tax only if it is taken in good faith. (b) For purposes of this section, “use” is the same as defined in Section 6009 without the exclusion defined in Section 6009.1. (Amended by Stats. 1989, Ch. 654, Sec. 4.)
6422.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Exemption Certificates [6421 - 6423] ( Article 4 added by Stats. 1953, Ch. 1201. )
Verify source ↗

The board may authorize exemption and tax clearance certificates for certain vehicles and related conveyances, and misuse of such a certificate contrary to board requirements is a misdemeanor.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Exemption Certificates [6421 - 6423] ( Article 4 added by Stats. 1953, Ch. 1201. ) ## 6422.1. The board may provide for exemption certificates and other tax clearance certificates to be issued by it or by retailers selling vehicles as defined in Article 1 (commencing with Section 6271) of Chapter 3.5, commercial coaches as defined in Section 18001.8 of the Health and Safety Code or mobilehomes as defined by Section 18008 of the Health and Safety Code. The certificates shall be used to allow a completion of registration of a vehicle by the Department of Motor Vehicles or a commercial coach or mobilehome by the Department of Housing and Community Development. The certificates may indicate that the board finds that no use tax is due or is likely to become due with respect to the storage, use, or other consumption of the vehicle, commercial coach, or mobilehome, or that the tax has been paid or is to be paid in a manner not requiring the withholding of a registration or transfer of registration. The certificates shall be in such form as the board may prescribe and shall be executed, issued and accepted for clearance of registration on such conditions as the board may prescribe. The issuance, alteration, forgery, or use of any such certificate in a manner contrary to the requirements of the board constitutes a misdemeanor. (Amended by Stats. 1984, Ch. 144, Sec. 190.)
6423.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Exemption Certificates [6421 - 6423] ( Article 4 added by Stats. 1953, Ch. 1201. )
Verify source ↗

A purchaser who claims entitlement to a federal excise tax refund or credit must use the board-prescribed certificate form; false certification can trigger tax liability, a penalty, or misdemeanor treatment, while a seller is relieved from liability only if the certificate was taken in good faith.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Exemption Certificates [6421 - 6423] ( Article 4 added by Stats. 1953, Ch. 1201. ) ## 6423. (a) A purchaser certifying under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c) of Section 6012 that he or she is entitled to either a direct refund or credit against his or her income tax for the federal excise tax paid shall do so in a form prescribed by the board. (b) If the purchaser provides the certificate referred to in subdivision (a) and uses the fuel in a manner that does not entitle the purchaser to a direct refund or credit against his or her income tax for the federal excise tax paid or if the purchaser does not receive such a refund or credit, the purchaser shall be liable for sales or use tax measured by the amount of federal excise tax paid to the extent the seller has not remitted sales or use tax measured by that amount. The certificate shall relieve the seller from liability for any sales or use tax due only if it is taken in good faith. (c) Any person, including any officer or employee of a corporation, who certifies under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c) of Section 6012 that he or she is entitled to either a direct refund or credit against his or her income tax for the federal excise tax paid on fuel when that person knows at the time of purchase that he or she shall not be entitled to the refund or credit is liable to the state for the amount of sales or use tax that would be due if he or she had not so certified. In addition to the tax, interest, and other penalties, the person shall be liable to the state for a penalty of 10 percent of the tax or five hundred dollars ($500), whichever is greater, for purchases made for personal gain or to evade payment of taxes. (d) Any person, including any officer or employee of a corporation, who, for the purpose of evading payment to the seller of a portion of the tax applicable to the transaction, certifies under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c) of Section 6012 that he or she is entitled to either a direct refund or credit against his or her income tax for the federal excise tax paid on fuel when that person knows at the time of purchase that he or she is not entitled to such a refund or credit is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by Stats. 1989, Ch. 654, Sec. 5.)
6451.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Taxes under this part must be paid to the board quarterly, by the last day of the month after each quarterly period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6451. The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period. (Amended by Stats. 1947, Ch. 567.)
6452.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain sellers, retailers, and related persons must file sales or use tax returns with the board, generally by the last day of the month after each quarterly period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6452. (a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) For purposes of the sales tax, a return shall be filed by every seller and also by every person who is liable for the sales tax under this part. For purposes of the use tax, a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. (c) Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by Stats. 2000, Ch. 923, Sec. 4. Effective January 1, 2001.)
6452.05.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Retailers of aircraft jet fuel must file a quarterly information return with the department, and the return must be filed by the last day of the month after each quarter.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6452.05. (a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly period, in addition to the returns due pursuant to Section 6452, a retailer of aircraft jet fuel shall provide a quarterly information return, in the form prescribed by the department, which may include, but not be limited to, electronic media showing the information required for this state to comply with the Federal Aviation Administration’s “Policy and Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel” (79 Fed. Reg. 66282 (Nov. 7, 2014)), as it read on November 7, 2014, and any other information that the department determines to be necessary to comply with those policies and procedures. (b) A retailer of aircraft jet fuel who fails or refuses to timely furnish an information return, or other data required by the department pursuant to subdivision (a), shall pay a penalty of five thousand dollars ($5,000). (c) The information return required under this section shall not include any tax remittance and does not constitute a return required under Section 6452. (d) The department shall collect information from the returns filed pursuant to subdivision (a) and shall post the following information each quarter on the department’s internet website: (1) The amount of reported revenue derived from the sale, storage, use, or consumption of aircraft jet fuel in the state from taxes imposed pursuant to Section 35 of Article XIII of the California Constitution and Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code. (2) The amount of reported revenue derived from the sale, storage, use, or consumption of aircraft jet fuel with respect to taxes imposed by a city, county, city and county, or other governmental entity in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), for the purposes of local compliance with the Federal Aviation Administration’s “Policy and Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel” (79 Fed. Reg. 66282 (Nov. 7, 2014)), as it read on November 7, 2014. (Added by Stats. 2020, Ch. 17, Sec. 6. (AB 90) Effective June 29, 2020.)
6452.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Some taxpayers may elect to report and remit qualified use tax on an acceptable tax return, and if they do, they must follow specific reporting rules.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6452.1. (a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as defined in subdivision (d), that is otherwise required to report and remit that tax pursuant to this part, may elect to report and remit qualified use tax on an acceptable tax return. (b) (1) A person that reports qualified use tax on an acceptable tax return is deemed to have made the election authorized by this section. (2) (A) In the case of a married individual filing a separate California personal income tax return, an election may be made to report either one-half of the qualified use tax or the entire qualified use tax on his or her separate California personal income tax return. (B) If an individual elects to report one-half of the qualified use tax, that election will not be binding with respect to the remaining one-half of the qualified use tax owed by that individual and that individual’s spouse. (c) An election to report qualified use tax on an acceptable tax return shall be irrevocable. An acceptable tax return that contains use tax shall be considered a tax return for purposes of this part. (d) For purposes of this section: (1) “Acceptable tax return” means an original return that is filed pursuant to Article 1 (commencing with Section 18501) and Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2, Section 18633 or 18633.5, or Article 3 (commencing with Section 23771) of Chapter 4 of Part 11. (2) (A) Except as provided in subparagraph (B), “qualified use tax” means either of the following: (i) For one or more single nonbusiness purchases of individual items of tangible personal property each with a sales price of less than one thousand dollars ($1,000), either of the following: (I) The use tax imposed under this part, Article XIII of the California Constitution, in conformity with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), or in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) that has not been paid to a retailer holding a seller’s permit or certificate of registration-use tax. (II) The estimated amount of use tax as calculated by the board. The board shall annually calculate the estimated amount of use tax due according to a person’s adjusted gross income and by July 30 of each calendar year make available to the Franchise Tax Board those amounts in the form of a use tax table as part of the accompanying instructions of the acceptable tax return. (ii) For one or more single nonbusiness purchases of individual items of tangible personal property each with a sales price of one thousand dollars ($1,000) or more, or for any tangible personal property purchased for use in a trade or business, the amount of use tax imposed under this part, Article XIII of the California Constitution, the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) that has not been paid to a retailer holding a seller’s permit or certificate of registration-use tax. (B) “Qualified use tax” does not include: (i) Use tax imposed on the storage, use, or other consumption of a mobilehome or a commercial coach that is required to be registered annually pursuant to the Health and Safety Code or use tax imposed on the storage, use, or other consumption of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code. (ii) Use tax imposed on the storage, use, or other consumption of a vehicle, vessel, or aircraft. (iii) Use tax imposed on a lease of tangible personal property. (iv) Use tax imposed on the storage, use, or other consumption of cigarettes, tobacco products, or cigarettes and tobacco products for which the purchaser is registered with the board as a cigarette consumer, a tobacco products consumer, or a cigarette and tobacco products consumer. (e) (1) If a person elects to report qualified use tax on an acceptable tax return, that person shall report and remit the qualified use tax by reporting the amount due based on all taxable purchases of tangible personal property made during the taxable year for which the acceptable tax return is required to be filed. A person that has made one or more single nonbusiness purchases of individual items of tangible personal property each with a sales price of less than one thousand dollars ($1,000) may satisfy his or her tax liability for those purchases by using the use tax table shown in the accompanying instructions of the acceptable tax return. (2) The qualified use tax shall be reported on and remitted with an acceptable tax return that is required to be filed for the taxable year in which the liability for the qualified use tax was incurred. (f) (1) The penalties and interest imposed under this part, in conformity with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), or in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) shall apply to use tax reported as qualified use tax on an acceptable return. (2) Any claims for refunds or credits of any use tax reported as qualified use tax on an acceptable tax return shall be made in accordance with Chapter 7 (commencing with Section 6901) of this part. (3) Qualified use tax shall be considered to be timely reported and remitted for purposes of this part, in conformity with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), and in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if the qualified use tax is reported on and remitted with an acceptable tax return in accordance with the provisions of this section. (g) Notwithstanding a person’s payment of qualified use tax on an acceptable tax return, the board is not precluded from making any determinations for understatements of qualified use tax against that person in accordance with this chapter. However, with respect to one or more single nonbusiness purchases of individual items of tangible personal property each with a sales price of less than one thousand dollars ($1,000), the board shall be precluded from making any such determination against any person who uses the use tax table for purposes of satisfying his or her use tax liability when the person uses that table in accordance with the accompanying instructions. (h) (1) Of payments and credits shown on the return, together with any other credits associated with that person’s tax year, of a person that reports qualified use tax on an acceptable tax return, an amount equal to the qualified use tax liability reported on that acceptable tax return in accordance with this section shall be applied to that liability. (2) This subdivision shall apply to purchases of tangible personal property made on or after January 1, 2015, in taxable years beginning on or after January 1, 2015. (i) (1) This section does not apply to a person who is otherwise required to hold a seller’s permit or to register with the State Board of Equalization pursuant to Part 1 (commencing with Section 6001) of this division. (2) Except as otherwise provided, this section applies to purchases of tangible personal property made on or after January 1, 2010, in taxable years beginning on or after January 1, 2010. (3) The amendments made by Chapter 14 of the Statutes of 2011 shall apply to purchases of tangible personal property made on or after January 1, 2011, in taxable years beginning on or after January 1, 2011. (Amended by Stats. 2017, Ch. 175, Sec. 1. (AB 1717) Effective January 1, 2018.)
6452.2.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

An eligible purchaser must pay qualified use tax to the board by April 15 after the end of the calendar year when the tax liability was incurred.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6452.2. (a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an eligible purchaser, as defined in this section, is due and payable to the board on or before April 15 following the close of the calendar year in which the liability for use tax was incurred. (b) “Eligible purchaser” means a person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as defined in this section, and that is either of the following: (1) Eligible to report use tax on an acceptable tax return, but does not elect to do so. (2) Not required to file an acceptable tax return pursuant to Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), and that is not a holder of a use tax direct payment permit as described in Section 7051.3 or is not otherwise registered or required to be registered with the board to report sales or use tax. (c) “Qualified use tax” for purposes of this section, means the amount of use tax imposed under this part, Article XIII of the California Constitution, in conformity with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), or in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) that has not been paid to a retailer holding a seller’s permit or certificate of registration-use tax. “Qualified use tax” does not include the use tax described in subparagraph (B) of paragraph (2) of subdivision (d) of Section 6452.1. (d) “Acceptable tax return” has the same meaning as that term is used in paragraph (1) of subdivision (d) of Section 6452.1. (Added by Stats. 2012, Ch. 200, Sec. 1. (AB 2270) Effective January 1, 2013.)
6453.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Sales and use tax returns must report specified gross receipts or sales prices, the tax amount for the period, and any other information the board considers necessary.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6453. For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a person who is liable for the sales tax and is not a seller, the gross receipts of such person for the period in which the liability was incurred. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property sold by him or her, the storage, use, or consumption of which property became subject to the use tax during the preceding reporting period; in case of a return filed by a purchaser, except as provided in Section 6452.1, the return shall show the total sales price of the property purchased by him or her, the storage, use, or consumption of which became subject to the use tax during the preceding reporting period. The return shall also show the amount of the taxes for the period covered by the return and any other information which the board deems necessary for the proper administration of this part. (Amended by Stats. 2010, Ch. 721, Sec. 3. (SB 858) Effective October 19, 2010.)
6454.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person required to file the return must deliver the return and pay the tax due to the office of the board, unless Sections 6479.3 or 6479.31 apply.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6454. Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board. (Amended by Stats. 1999, Ch. 865, Sec. 2. Effective January 1, 2000.)
6455.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may require tax returns and payments on periods other than calendar quarters, and returns must be filed by the end of the next month after each designated period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6455. (a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for designated periods other than quarterly periods. (b) On or before the last day of the month following each designated period, a return for the preceding designated period shall be filed with the board in such form as the board may prescribe. (c) Any retailer or other person who fails or refuses to furnish any return required by law to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by Stats. 1986, Ch. 1361, Sec. 14.)
6456.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

A spouse may be relieved of certain tax liability if the understatement or unpaid tax was attributable to the other spouse, the spouse did not know and had no reason to know, and it would be inequitable to hold that spouse liable.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6456. (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of tax liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax liability is attributable to one spouse, (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment, and (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar quarters subject to the provisions of this part, but shall not apply to any calendar quarter that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a retailer of taxable items to which the understatement is attributable. If neither spouse rendered substantial services as a retailer, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (Amended by Stats. 2000, Ch. 1052, Sec. 1. Effective January 1, 2001.)
6457.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

For leases of tangible personal property, Section 6453 does not apply, and the lessor and lessee must report specified rentals on the return.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6457. Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the lessee during the preceding reporting period; a lessee shall report the rentals payable in the preceding reporting period upon which tax has not been paid to his lessor required to collect the tax. The return shall also show the amount of the taxes for the period covered by the return and such other information as the board deems necessary for the proper administration of this part. (Amended by Stats. 1965, 1st Ex. Sess., Ch. 2.)
6459.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may extend certain sales and use tax return or payment deadlines, and people who receive an extension generally must pay interest.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6459. (a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted. (2) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. (b) (1) The board may grant an extension for more than one month if both of the following conditions occur: (A) A budget for the state has not been adopted by July 1. (B) The person requesting the extension is a creditor of the state who has not been paid because of the state’s failure to timely adopt a budget. (2) Any extension granted under this subdivision shall expire no later than the last day of the month following the month in which the budget is adopted or one month from the due date of the return or payment, whichever comes later. (3) Any person to whom an extension has been granted under this subdivision shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. However, no interest shall be due on that portion of the payment equivalent to the amount due to the person from the state on the due date of the payment. (c) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment. (3) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (Amended by Stats. 2016, Ch. 257, Sec. 1. (AB 1559) Effective September 9, 2016.)
6459.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Returns and Payments [6451 - 6459.5] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6459.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 3. (SB 1496) Effective January 1, 2023.)
646.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. )
Verify source ↗

During office hours, certain county property-assessment officials may inspect the assessor’s records.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. ) ## 646. The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing property in the county for any taxing agency. (Enacted by Stats. 1939, Ch. 154.)
647.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. )
Verify source ↗

The assessor must provide a certified copy of the relevant secured roll section when a qualifying taxing district makes a written request by the lien date; the deadline is July 1, or the third Monday in August in first-class counties.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. ) ## 647. (a) If any city or lighting, water, or irrigation district, or any district described in Section 2131, on behalf of which the county does the assessing, makes written request, on or before the lien date, for a certified copy of the portion of the secured roll pertaining to property within its limits, the assessor shall comply with the request on or before July 1. Such roll is at all times, during office hours, open to the inspection of any person representing any taxing agency or revenue district, or any district described in Section 2131. (b) In counties of the first class, if any city or lighting, water or irrigation district, on behalf of which the county does the assessing, makes written request, on or before the lien date, for a certified copy of the portion of the secured roll pertaining to property within its limits, the assessor shall comply with the request on or before the third Monday in August. (Amended by Stats. 1974, Ch. 180.)
6470.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

This article does not apply to people filing returns on periods other than quarterly periods, and it also applies to certain local taxes in the same way it applies to 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 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6470. The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes imposed under ordinances adopted pursuant to Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 of this division in the same manner and to the same extent that the provisions of this article apply to taxes imposed under this part. (Amended by Stats. 1969, Ch. 24.)
6471.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

Certain taxpayers with average monthly estimated tax liability of $17,000 or more must make prepayments after written notice from the board.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6471. (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages seventeen thousand dollars ($17,000) or more per month, as determined by the board, shall, without regard to the measure of tax in any one month, make prepayments as prescribed in this section. (1) In the first, third, and fourth calendar quarters, the person shall prepay not less than 90 percent of the amount of state and local tax liability for each of the first two monthly periods of each quarterly period. (2) In the second calendar quarter, the person shall make a first prepayment of 90 percent of the amount of state and local tax liability for the first monthly period of the quarterly period and a second prepayment of either of the following: (A) Ninety percent of the amount of state and local tax liability for the second monthly period of the quarterly period, plus 90 percent of the amount of state and local tax liability for the first 15 days of the third monthly period of the quarterly period. (B) Ninety percent of the amount of state and local tax liability for the second monthly period of the quarterly period, plus 50 percent of 90 percent of the amount of state and local tax liability for the second monthly period of the quarterly period. (b) Persons engaged in their present business during all of the corresponding quarterly period of the preceding year, or persons who are successors to a business that was in operation during all of that quarterly period, may satisfy the above monthly prepayment requirements for the first, third, and fourth calendar quarters by payment of an amount equal to one-third of the measure of tax liability reported on the return or returns filed for that quarterly period of the preceding year multiplied by the state and local tax rate in effect during the month for which the prepayment is made. These persons may satisfy their prepayment requirements for the second calendar quarter by making a first prepayment of an amount equal to one-third of the measure of tax liability reported, and a second prepayment of an amount equal to one-half of the measure of tax liability reported, on the return or returns filed for that quarterly period of the preceding year multiplied by the state and local tax rate in effect during the month for which the prepayment is made. Prepayments shall be made during the quarterly periods designated by the board and during each succeeding quarterly period until further notified in writing by the board. (Amended by Stats. 2000, Ch. 135, Sec. 151. Effective January 1, 2001.)
6471.4.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

A person already required to make prepayment under Article 1.5 may be exempt from making an additional prepayment under this article if more than 75% of gross receipts come from sales of motor vehicle fuel, diesel fuel, aircraft jet fuel, or a mix of those fuels.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6471.4. Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to this article, provided that more than 75 percent of the gross receipts of that person are from the retail sale of motor vehicle fuel, diesel fuel, aircraft jet fuel, or any combination of those fuels. (Amended by Stats. 2001, Ch. 429, Sec. 1. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6471.6.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

The department may, in its discretion, relieve a person from making Section 6471 prepayments if the person meets both listed conditions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6471.6. The department, in its discretion, may relieve any person from the requirement to make prepayments pursuant to Section 6471 if both of the following apply: (a) The person is a dealer required to pay any sales or use tax, as applicable, to the Department of Motor Vehicles pursuant to Section 6295. (b) During the prior calendar year, more than 75 percent of the gross receipts of that person are from retail sales of motor vehicles required to be registered under the Vehicle Code, except for a recreational vehicle that is either truck-mounted, permanently towable on the highways without a permit, or a park trailer, as those terms are defined in Section 18010 of the Health and Safety Code. (Added by Stats. 2024, Ch. 499, Sec. 1. (SB 1528) Effective January 1, 2025.)
6472.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

For prepayments under Section 6471, the prepayment must include a report in the board’s prescribed form and be paid to the board on the listed quarterly deadlines, except for persons covered by Article 1.2.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6472. Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471, a prepayment shall be accompanied by a report of the amount of the prepayment in a form prescribed by the board and shall be made to the board as follows: (a) In the first, third, and fourth calendar quarters, on or before the 24th day next following the end of each of the first two monthly periods of each quarterly period. (b) In the second calendar quarter, as follows: (1) The first prepayment on or before the 24th day next following the end of the first monthly period of the quarterly period. (2) The second prepayment on or before the 24th day of the third monthly period of the quarterly period for the second monthly period and the first 15 days of the third monthly period of the quarterly period. (Amended by Stats. 2000, Ch. 135, Sec. 152. Effective January 1, 2001.)
6473.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

The amount of the prepayment is credited against the taxes due for the quarterly period when the prepayment becomes due.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6473. The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the prepayment became due. (Added by Stats. 1966, Ch. 5.)
6474.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

The board may use tax returns and other information it has or receives to decide whether a person’s estimated monthly tax liability is at least $17,000 for Section 6471.5.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6474. In determining whether a person’s estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section 6471.5, the board may consider tax returns filed pursuant to this part as well as any information in the board’s possession or which may come into its possession. (Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125. Note: The amendment by Stats. 1987, Ch. 1144, did not become operative because the conditions in Sec. 8 of Ch. 1144 failed.)
6476.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

If a required prepayment is late, but still paid before the end of the next monthly period after the quarter it was due in, a 6% penalty applies.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6476. Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due, shall also pay a penalty of 6 percent of the amount of prepayment. (Added by Stats. 1966, Ch. 5.)
6477.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

Some taxpayers who were required to make a prepayment must pay a penalty if they miss the prepayment deadline but file the quarterly return and payment on time.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6477. Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of the monthly period following the quarterly period in which the prepayment became due and who files a timely return and payment for the quarterly period in which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 90 percent of the tax liability, as prescribed in those sections, for each of the periods during that quarterly period for which a required prepayment was not made. (Amended (as amended by Stats. 1983, Ch. 337) by Stats. 1999, Ch. 484, Sec. 3. Effective January 1, 2000. Note: The earlier amendment by Stats. 1987, Ch. 1144, conclusively failed to become operative under conditions in Sec. 8 of Ch. 1144.)
6478.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

If a prepayment failure or deficiency is caused by negligence or intentional disregard, the penalty is 10 percent, with some exceptions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6478. (a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and regulations, the penalty shall be 10 percent instead of 6 percent. (b) If any part of a deficiency in prepayment is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the deficiency shall be paid. (c) The provisions of this section shall not apply to amounts subject to the provisions of Sections 6484, 6485, 6511, 6514, and 6591. (d) The 10 percent negligence penalty shall become due and payable and shall be ascertained and determined in the same manner as the deficiency determination under Article 2 (commencing with Section 6481) of this chapter. The provisions of Article 5 (commencing with Section 6561) of this chapter shall be applicable with respect to the finality of the determination and the right to petition for redetermination. (Amended by Stats. 2007, Ch. 342, Sec. 2. Effective January 1, 2008.)
6479.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. )
Verify source ↗

The board may serve a notification personally or by mail, following the service method used for a deficiency determination notice.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.1. Prepayment [6470 - 6479] ( Article 1.1 added by Stats. 1966, Ch. 5. ) ## 6479. Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of notice of a deficiency determination. (Amended by Stats. 1974, Ch. 610.)
6479.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. )
Verify source ↗

Certain high-liability taxpayers must pay by electronic funds transfer, file the related return on time, and may face penalties for late filing or incorrect payment methods.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. ) ## 6479.3. (a) Except as provided in subdivision (k), any person whose estimated tax liability under this part averages ten thousand dollars ($10,000) or more per month, as determined by the department pursuant to methods of calculation prescribed by the department, shall remit amounts due by an electronic funds transfer under procedures prescribed by the department. Any person who collects use tax on a voluntary basis is not required to remit amounts due by electronic funds transfer. (b) Any person whose estimated tax liability under this part averages less than ten thousand dollars ($10,000) per month or any person who voluntarily collects use tax may elect to remit amounts due by electronic funds transfer with the approval of the department. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 6451) and Article 1.1 (commencing with Section 6470). Payment is deemed complete on the date the electronic funds transfer is initiated, if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the department. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes, exclusive of prepayments, with respect to the period for which the return is required. (e) (1) Except as provided in paragraph (2), any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted. (2) A person required to remit prepayments pursuant to this article who remits a prepayment by means other than an appropriate electronic funds transfer shall pay a penalty of 6 percent of the prepayment amount incorrectly remitted. (f) Except as provided in Sections 6476 and 6477, any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the department under Article 2 (commencing with Section 6481) or Article 3 (commencing with Section 6511), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated tax liability averages ten thousand dollars ($10,000) or more per month, the department may consider tax returns filed pursuant to this part and any other information in the department’s possession. (h) Except as provided in subdivision (i), the penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due, exclusive of prepayments, for any one return. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 6591. (i) The penalties imposed with respect to paragraph (2) of subdivision (e) and Sections 6476 and 6477 shall be limited to a maximum of 6 percent of the prepayment amount. (j) The department shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (k) (1) On and after January 1, 2022, a person licensed to engage in commercial cannabis activity under Division 10 (commencing with Section 26000) of the Business and Professions Code, may remit amounts due by a means other than electronic funds transfer, if the department deems it necessary to facilitate collection of amounts due. (2) A person licensed to engage in commercial cannabis activity under Division 10 (commencing with Section 26000) of the Business and Professions Code that failed to remit amounts due by means of electronic funds transfer on and after January 1, 2022, and before January 1, 2023, is not subject to or is relieved of any of the penalties imposed by this section for that failure. (Amended by Stats. 2022, Ch. 56, Sec. 13. (AB 195) Effective June 30, 2022.)
6479.31.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. )
Verify source ↗

Electronic filings must follow a board-prescribed method or form, and payment for electronically filed returns is timely if transmission is completed by the return due date.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. ) ## 6479.31. (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (d) Payment is deemed timely for electronically filed returns if the transmission is completed on or before the due date of the return. (Amended by Stats. 2000, Ch. 923, Sec. 5. Effective January 1, 2001.)
6479.4.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. )
Verify source ↗

A person may be relieved from a penalty for missing an electronic funds transfer payment if the board finds the failure was caused by reasonable cause, beyond the person’s control, despite ordinary care, and without willful neglect.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. ) ## 6479.4. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 6479.3. (Added by Stats. 1991, Ch. 473, Sec. 4.)
6479.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. )
Verify source ↗

This section defines electronic funds transfer methods and says tax payments by EFT must use ACH debit, ACH credit, or Fedwire; Fedwire is only allowed if payment cannot be made under subdivision (a) for good cause and the board preapproves it.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3 - 6479.5] ( Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4. ) ## 6479.5. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 6479.3 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 1991, Ch. 473, Sec. 4.)
648.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. )
Verify source ↗

If a city or lighting, water, or irrigation district makes a written request, the assessor must provide specified property information on the first Monday of each month.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. ) ## 648. If any city or lighting, water, or irrigation district makes a written request for a description of all property within its limits that is on the unsecured roll, its assessed value, the location of property as reported on a property statement filed pursuant to Section 441, and the name and address, by street and number, of each owner, the assessor shall comply with the request on the first Monday in each month. For purposes of this section, any property assessed pursuant to Section 623 is deemed to be located at the taxpayer’s primary place of business within the county. (Amended by Stats. 1996, Ch. 88, Sec. 2. Effective January 1, 1997.)
6480.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

This section defines fuel-tax terms and says aviation gasoline is excluded from “motor vehicle fuel.”

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480. (a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the terms “aircraft jet fuel,” “aircraft jet fuel dealer,” “aviation gasoline,” “entry,” “in this state,” “motor vehicle fuel,” “person,” “removal,” “sale,” and “supplier” are defined pursuant to Part 2 (commencing with Section 7301), except as provided in subdivision (b). (b) For purposes of this article, “motor vehicle fuel” does not include aviation gasoline for use in propelling aircraft. (c) For purposes of the imposition of the prepayment of sales tax on diesel fuel pursuant to this article, the terms “diesel fuel,” “entry,” “in this state,” “removal,” “person,” and “supplier,” are defined pursuant to Part 31 (commencing with Section 60001). (d) “Wholesaler” includes every person other than a supplier, dealing in motor vehicle fuel, aircraft jet fuel, or diesel fuel. “Wholesaler” does not include anyone dealing in motor vehicle fuel or diesel fuel in the capacity of an operator of a service station. “Wholesaler” does not include anyone dealing in aircraft jet fuel in the capacity of an aircraft jet fuel dealer. (e) With respect to diesel fuel and aircraft jet fuel, “sale” means: (1) The transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of aircraft jet fuel or diesel fuel (other than aircraft jet fuel or diesel fuel in a terminal) to a purchaser for a consideration. (2) The transfer of the inventory position in the aircraft jet fuel or diesel fuel in a terminal if the purchaser becomes the positionholder with respect to the taxable fuel. (f) For purposes of this article, aircraft jet fuel will be subject to the prepayment of sales tax at such time and in such manner as if it were subject to diesel fuel tax under the Diesel Fuel Tax Law in Part 31 (commencing with Section 60001), except that in the case of bulk transfers, aircraft jet fuel is not subject to the prepayment of sales tax as to the removal of diesel fuel in this state from any refinery as described in paragraph (1) of subdivision (a) of Section 60052, the entry of diesel fuel into this state as described in paragraph (1) of subdivision (b) of Section 60052, or the removal of diesel fuel in this state as described in subdivision (c) of Section 60052. (Amended by Stats. 2001, Ch. 429, Sec. 2. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6480.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

Suppliers and wholesalers must collect, report, and pay prepayments of retail sales tax on certain fuel sales, and give purchasers separate invoice evidence. Some taxpayers can claim credits, and certain sales to qualified purchasers for resale to the State are exempt.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.1. (a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel exemption in paragraph (1) of subdivision (a) of Section 60100, or the train operator exemption in paragraph (7) of subdivision (a) of Section 60100 or paragraph (11) of subdivision (a) of Section 7401, or, pursuant to subdivision (f) of Section 6480, would be deemed to be imposed, on any removal, entry, or sale in this state of motor vehicle fuel, aircraft jet fuel, or diesel fuel, the supplier shall collect prepayment of retail sales tax from the person to whom the motor vehicle fuel, aircraft jet fuel, or diesel fuel is sold. However, if no sale occurs at the time of imposition of motor vehicle fuel tax or diesel fuel tax, the supplier shall prepay the retail sales tax on that motor vehicle fuel, aircraft jet fuel, or diesel fuel. The prepayment required to be collected by the supplier constitutes a debt owed by the supplier to this state until paid to the board, until satisfactory proof has been submitted to prove that the retailer of the fuel has paid the retail sales tax to the board, or until a supplier or wholesaler who has consumed the fuel has paid the use tax to the board. Each supplier shall report and pay the prepayment amounts to the board, in a form as prescribed by the board, in the period in which the fuel is sold. On each subsequent sale of that fuel, each seller, other than the retailer, shall collect from his or her purchaser a prepayment computed using the rate applicable at the time of sale. Each supplier shall provide his or her purchaser with an invoice for, or other evidence of, the collection of the prepayment amounts which shall be separately stated thereon. (b) (1) A wholesaler shall collect prepayment of the retail sales tax from the person to whom the motor vehicle fuel, aircraft jet fuel, or diesel fuel is sold. Each wholesaler shall provide his or her purchaser with an invoice for or other evidence of the collection of the prepayment amounts, which shall be separately stated thereon. (2) Each wholesaler shall report to the board, in a form as prescribed by the board and for the period in which the motor vehicle fuel, aircraft jet fuel, or diesel fuel was sold, all of the following: (A) The number of gallons of fuel sold and the amount of sales tax prepayments collected by the wholesaler. (B) The number of tax-paid gallons purchased and the amount of sales tax prepayments made by the wholesaler. (C) In the event that the amount of sales tax prepayments collected by the wholesaler is greater than the amount of sales tax prepayments made by the wholesaler, then the excess constitutes a debt owed by the wholesaler to the state until paid to the board, or until satisfactory proof has been submitted that the retailer of the fuel has paid the tax to the board. (c) A supplier or wholesaler who pays the prepayment and issues a resale certificate to the seller, but subsequently consumes the motor vehicle fuel, aircraft jet fuel, or diesel fuel, shall be entitled to a credit against his or her sales and use taxes due and payable for the period in which the prepayment was made, provided that he or she reports and pays the use tax to the board on the consumption of that fuel. (d) The amount of a prepayment paid by the retailer or a supplier or wholesaler who has consumed the motor vehicle fuel, aircraft jet fuel, or diesel fuel to the seller from whom he or she acquired the fuel shall constitute a credit against his or her sales and use taxes due and payable for the period in which the sale was made. Failure of the supplier or wholesaler to report prepayments or the supplier’s or wholesaler’s failure to comply with any other duty under this article shall not constitute grounds for denial of the credit to the retailer, supplier, or wholesaler, either on a temporary or permanent basis or otherwise. To be entitled to the credit, the retailer, supplier, or wholesaler shall retain for inspection by the board any receipts, invoices, or other documents showing the amount of sales tax prepaid to his or her supplier, together with the evidence of payment. (e) The rate of the prepayment required to be collected during the period from July 1, 1986, through March 31, 1987, shall be four cents ($0.04) per gallon of motor vehicle fuel distributed or transferred. (f) The rate of prepayment required to be collected for motor vehicle fuel, aircraft jet fuel, and diesel fuel as established by the board in effect on January 1, 2013, shall remain in effect through June 30, 2013. (g) On July 1 of each succeeding year, the prepayment rate per gallon for motor vehicle fuel, rounded to the nearest one-half of one cent ($0.005), of the required prepayment shall be established by the board based upon 80 percent of the combined state and local sales tax rate established by Sections 6051, 6051.2, 6051.3, 6051.5, 7202, and 7203.1, and Section 35 of Article XIII of the California Constitution on the arithmetic average selling price (excluding sales tax) as reported by an industry publication of all grades of gasoline sold through a self-service gasoline station. The board shall make its determination of the rate no later than March 1 of the same year as the effective date of the new rate. Immediately upon making its determination and setting of the rate, the board shall each year, no later than May 1, notify every supplier, wholesaler, and retailer of motor vehicle fuel. In the event the price of fuel decreases or increases or an exemption from sales tax for sales of fuel is enacted, and the established rate results in or could result in prepayments which consistently exceed or are significantly lower than the retailers’ sales tax liability, the board may readjust the rate. (h) On July 1 of each succeeding year, the prepayment rate per gallon for aircraft jet fuel, rounded to the nearest one-half of one cent ($0.005), shall be established by the board based upon 80 percent of the combined state and local sales tax rate established by Sections 6051, 6051.2, 6051.3, 6051.5, 7202, and 7203.1, and Section 35 of Article XIII of the California Constitution on the arithmetic average selling price (excluding sales and state excise taxes) as determined by the board based on published industry reports. The board shall make its determination of the rate no later than March 1 of the same year as the effective date of the new rate. Immediately upon making its determination and setting of the rate, the board shall each year, no later than May 1, notify every supplier, wholesaler, and retailer of aircraft jet fuel. In the event the price of aircraft jet fuel decreases or increases, and the established rate results in prepayments that consistently exceed or are significantly lower than the retailers’ sales tax liability, the board may readjust the rate. (i) On July 1 of each succeeding year, the prepayment rate per gallon for diesel fuel, rounded to the nearest one-half of one cent ($0.005), shall be established by the board based upon 80 percent of the combined state and local sales tax rate established by Sections 6051, 6051.2, 6051.3, 6051.5, 6051.8, 7202, and 7203.1, and Section 35 of Article XIII of the California Constitution on the arithmetic average selling price (excluding sales and state excise taxes) as determined by the board based on published industry reports. The board shall make its determination of the rate no later than March 1 of the same year as the effective date of the new rate. Immediately upon making its determination and setting of the rate, the board shall each year, no later than May 1, notify every supplier, wholesaler, and retailer of diesel fuel. In the event the rate of sales tax imposed on sales of diesel fuel increases or decreases or the price of diesel fuel decreases or increases, and the established rate results in or could result in prepayments that consistently exceed or are significantly lower than the retailers’ sales tax liability, the board may readjust the rate. (j) (1) Notwithstanding any other provision of this section, motor vehicle fuel sold by a supplier or wholesaler to a qualified purchaser who, pursuant to a contract with the State of California or its instrumentalities, resells that fuel to the State of California or its instrumentalities shall be exempt from the prepayment requirements. (2) A qualified purchaser who acquires motor vehicle fuel for subsequent resale to the State of California or its instrumentalities pursuant to this subdivision shall furnish to the supplier or wholesaler from whom the fuel is acquired an exemption certificate, completed in accordance with any instructions or regulations as the board may prescribe. The supplier or wholesaler shall retain the certificate in his or her records in support of the exemption. To qualify for the prepayment exemption, both of the following conditions shall apply: (A) The qualified purchaser does not take possession of the fuel at any time. (B) The fuel is delivered into storage tanks owned or leased by the State of California or its instrumentalities via facilities of the supplier or wholesaler, or by common or contract carriers under contract with the supplier or wholesaler. (3) For purposes of this subdivision, “qualified purchaser” means a wholesaler who does not have or maintain a storage facility or facilities for the purpose of selling motor vehicle fuel. (Amended by Stats. 2013, Ch. 523, Sec. 2. (SB 788) Effective January 1, 2014.)
6480.2.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

The board may require suppliers or wholesalers to give purchaser lists and extra reports about sales of motor vehicle fuel, aircraft jet fuel, or diesel fuel; failure to comply is a misdemeanor.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.2. (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to provide the board with a list of purchasers to whom the motor vehicle fuel, aircraft jet fuel, or diesel fuel was sold. (b) In addition to any other reports required under this article, the board may, by rule and otherwise, require additional, other, or supplemental reports, in any form which the board may require, from suppliers or wholesalers with respect to their sales of motor vehicle fuel, aircraft jet fuel, or diesel fuel. (c) Any supplier or wholesaler who fails to comply with this section is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by Stats. 2001, Ch. 429, Sec. 4. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6480.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

Suppliers or wholesalers must file the prepayment form and any required remittance with the State Board of Equalization by the last day of the month after the related monthly period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.3. The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected pursuant to Section 6480.1 payable to the State Board of Equalization, on or before the last day of the month following the monthly period to which the prepayment form or each prepayment relates. (Amended by Stats. 2001, Ch. 429, Sec. 5. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6480.4.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

A supplier or wholesaler that does not timely remit required prepayment amounts must pay a 10% penalty plus interest; if the failure is knowing or intentional, the penalty is 25%.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.4. (a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections 6480.1 and 6480.3 shall also pay a penalty of 10 percent of the amount of the prepayment due but not paid, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the prepayment became due and payable to the state until the date of payment. (b) The penalty amount specified in subdivision (a) shall be 25 percent if the supplier or wholesaler knowingly or intentionally fails to make a timely remittance. (Amended by Stats. 2001, Ch. 429, Sec. 6. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6480.6.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

Certain payers of fuel prepayment amounts are entitled to a refund in listed situations, and the board may allow a credit instead.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.6. (a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft jet fuel, or diesel fuel was purchased shall be refunded those amounts: (1) Any person who exports the fuel for subsequent sale outside this state. (2) Any person who sells the fuel which is exempt from the sales or use tax pursuant to Sections 6352, 6357, 6381, and 6396. (3) Any person who has lost the fuel through fire, flood, theft, leakage, evaporation, shrinkage, spillage, or accident, prior to any retail sale. (4) Any supplier who has removed fuel from an approved terminal at the terminal rack, but only to the extent that the supplier can show that tax on the same amount of fuel has been paid more than one time by the same supplier. (5) Any person who is unable to collect the prepayment from the purchaser insofar as the sales of the fuel are represented by accounts which have been found to be worthless and charged off for income tax purposes, or, if the person is not required to file income tax returns, accounts which have been charged off in accordance with generally accepted accounting principles. If partial payments have been made, the payments shall be prorated between amounts due for fuel and amounts due for the related prepayment. If any of those accounts are thereafter in whole or in part collected by the seller, the gallons of fuel represented by the amounts collected shall be included in the first return filed after that collection and the amount of the prepayment thereon paid with the return. (b) In lieu of a refund, the board may authorize a credit to be taken by the person to whom the refund is due upon his or her prepayment form or sales and use tax return. (Amended by Stats. 2001, Ch. 429, Sec. 8. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6480.7.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

The board may require suppliers or wholesalers to post security, set its amount within stated limits, and sell it to recover tax, collection amounts, or penalties due.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.7. (a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is necessary to ensure compliance with this article. The amount of the security shall be fixed by the board but shall not be greater than three times the estimated average liability of suppliers or wholesalers required to file returns for monthly periods, determined in any manner that the board deems proper, or five hundred thousand dollars ($500,000), whichever amount is less. These amounts apply regardless of the type of security placed with the board. The amount of the security may be increased or decreased by the board subject to the maximum amounts. The security required pursuant to this section is in addition to the bond or bonds required pursuant to Section 7486. (b) The board may sell the security at public auction if it becomes necessary to so do in order to recover any tax or any amount required to be collected or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail. If service is by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination and shall be addressed to the person at his or her address as it appears in the records of the board. However, security in the form of a bearer bond issued by the United States or the State of California which has a prevailing market price may be sold by the board at a private sale at a price not lower than the prevailing market price thereof. Upon any sale, any surplus above the amounts due shall be returned to the supplier or wholesaler who placed the security. (Amended by Stats. 2001, Ch. 429, Sec. 9. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
6480.9.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. )
Verify source ↗

Qualified persons may issue a certificate to a seller when buying diesel fuel, and a properly completed certificate can relieve the seller from collecting the prepayment of retail sales tax on that fuel volume.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480 - 6480.9] ( Article 1.5 added by Stats. 1986, Ch. 214, Sec. 2. ) ## 6480.9. (a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be prepaid pursuant to Section 6480.1 when purchasing diesel fuel from the seller. The certificate shall be completed in accordance with any instructions or regulations as the board may prescribe, and shall clearly specify that the person will purchase the volume of diesel fuel that the person reasonably expects he or she will sell that qualifies for the exemption under Section 6357.1. A seller that receives a properly completed certificate from a person qualified under subdivision (b) shall not be required to collect the prepayment of the retail sales tax otherwise required in Section 6480.1 on that volume of the diesel fuel sold pursuant to the certificate. (b) A person is qualified for purposes of this section if both of the following conditions are met: (1) The person sold diesel fuel that was used by the consumer in a manner that qualified, or would have qualified for an exemption under Section 6357.1, and in the prior year, those sales totaled more than 25 percent of the person’s total taxable sales. (2) The person’s sales consist primarily of either bulk deliveries of fuel or of fuel sales through a cardlock, keylock, or other unattended mechanism, or both. For purposes of the preceding sentence, “bulk deliveries” means transfers of fuel into storage tanks of 500 gallons or more. (c) A person issuing a certificate pursuant to this section is liable for sales tax that is imposed under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) and sales tax that is imposed under Section 6051.2 or 6201.2, or under Section 35 of Article XIII of the California Constitution. (d) A person issuing a certificate pursuant to this section shall be liable for sales tax on any portion of the gross receipts derived from the sale of fuel that is not sold in a manner that qualifies for an exemption under Section 6357.1. (e) A person liable for the sales tax under subdivision (c) or (d) of this section shall report and pay that sales tax with the return for the reporting period in which the person sells the fuel. (f) Any person who gives a certificate pursuant to this section for purchases of diesel fuel that he or she knows at the time of purchase do not qualify for the exemption from the prepayment pursuant to this section for the purpose of evading payment of the prepayment of the retail sales tax is guilty of a misdemeanor punishable as provided in Section 7153. In addition, the person shall be liable to the state for a penalty of one thousand dollars ($1,000) for each certificate issued for personal gain or to evade the payment of taxes. (Added by renumbering Section 6480.3 (as added by Stats. 2002, Ch. 446) by Stats. 2004, Ch. 527, Sec. 4. Effective January 1, 2005.)
6481.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

If the board is not satisfied with a tax return or amount due, it may determine the amount payable using the return facts or information it has. It may also issue one or more deficiency determinations, including for a discontinued business.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6481. If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 6487, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. (Amended by Stats. 1984, Ch. 930, Sec. 3.)
6482.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

The determination amount, excluding penalties, accrues interest at the monthly modified adjusted rate until it is paid.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6482. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 1984, Ch. 1020, Sec. 3. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
6483.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may offset overpayments, with interest, against underpayments, penalties, and interest on underpayments when making a determination.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6483. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 6591 and 6907. (Added by Stats. 1941, Ch. 36.)
6484.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A 10% penalty is added to a deficiency determination if any part of the deficiency was due to negligence or intentional disregard of the part or authorized rules and regulations.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6484. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 per cent of the amount of the determination shall be added thereto. (Added by Stats. 1941, Ch. 36.)
6485.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

If part of a deficiency determination is due to fraud or intent to evade the tax rules, a 25% penalty is added to the determination.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6485. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 per cent of the amount of the determination shall be added thereto. (Added by Stats. 1941, Ch. 36.)
6485.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A purchaser who registers a vehicle, vessel, or aircraft outside California to evade taxes owes a 50% penalty on the tax due.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6485.1. Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this part shall be liable for a penalty of 50 percent of any tax determined to be due on the sales price of the vehicle, vessel, or aircraft. (Added by Stats. 1984, Ch. 1490, Sec. 6. Effective September 27, 1984.)
6486.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department must give written notice of its determination to the retailer or person storing, using, or consuming tangible personal property.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6486. The department shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the retailer or person storing, using, or consuming tangible personal property at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. (b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision is complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (c) (1) By delivering the notice electronically via secure transmission when either of the following applies: (A) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 2. (SB 1528) Effective January 1, 2025.)
6487.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section sets deadlines for serving notices of deficiency determination or determination, with different rules for annual and non-annual filers and longer periods when a return is not filed.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487. (a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. (b) For taxpayers filing returns on an annual basis, except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the one-year period for which the amount is proposed to be determined. (c) The limitation specified in this section does not apply in case of a sales tax proposed to be determined with respect to sales of property for the storage, use, or other consumption of which notice of a deficiency determination has been or is served pursuant to subdivision (a) or (b) or pursuant to Section 6486, 6515, or 6536. The limitation specified in this section does not apply in case of an amount of use tax proposed to be determined with respect to storage, use, or other consumption of property for the sale of which notice of a deficiency determination has been or is served pursuant to subdivision (a) or (b) or pursuant to Section 6486, 6515, or 6536. (Amended by Stats. 2024, Ch. 499, Sec. 3. (SB 1528) Effective January 1, 2025.)
6487.05.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A deficiency determination for a qualifying retailer must be served within three years after the last day of the calendar month following the quarterly period at issue, and a retailer may get penalty relief if the failure to file or pay was due to reasonable cause and other specified conditions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487.05. (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. For purposes of this section, a “qualifying retailer” is a retailer that meets all of the following conditions: (1) The retailer is located outside this state, and has not previously registered with the department. (2) The retailer is engaged in business in this state, as defined in Section 6203. (3) The retailer voluntarily registers with the department. (4) The retailer has not been previously contacted by the department or its agents regarding the provisions of Section 6203. (5) As determined by the department, the retailer’s failure to file a return or failure to report or pay the tax or amount due required by law was due to reasonable cause and was not a result of negligence or intentional disregard of the law, or because of fraud or an intent to evade the provisions of this part. (b) If the department or its designee finds that the retailer’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the retailer’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the retailer shall be relieved of the penalties imposed pursuant to this part. Any retailer seeking relief of penalty shall file a statement under penalty of perjury setting forth the facts upon which they base their claim for relief. (Amended by Stats. 2024, Ch. 499, Sec. 4. (SB 1528) Effective January 1, 2025.)
6487.06.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A deficiency determination for a qualifying purchaser can be served only within a three-year period, and a purchaser seeking penalty relief must file a signed statement. Penalty relief is available only if the department finds reasonable cause or circumstances beyond the purchaser’s control.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487.06. (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. (b) For purposes of this section, a “qualifying purchaser” is a person that voluntarily files an individual use tax return for tangible personal property that is purchased from a retailer outside of this state for storage, use, or other consumption in this state, and that meets all of the following conditions: (1) The purchaser resides or is located within this state and has not previously done any of the following: (A) Registered with the department. (B) Filed an individual use tax return with the department. (C) Reported an amount on their individual California income tax return. (2) The purchaser is not engaged in business in this state as a retailer, as defined in Section 6015. (3) The purchaser has not been contacted by the department regarding failure to report the use tax imposed by Section 6202. (4) The department has made a determination that the purchaser’s failure to file an individual use tax return or to otherwise report or pay the use tax imposed by Section 6202 was due to reasonable cause and was not caused by reason of negligence, intentional disregard of the law, or by an intent to evade the taxes imposed by this part. (c) If the department makes a determination that the purchaser’s failure to timely report or remit the taxes imposed by this part is due to reasonable cause or due to circumstances beyond the purchaser’s control, the purchaser may be relieved of any penalties imposed by this part. Any purchaser seeking relief from penalties imposed by this part shall file a statement, signed under penalty of perjury, setting forth the facts that form the basis for the claim for relief. (d) This section shall not apply to purchases of vehicles, vessels, or aircraft as defined in Article 1 (commencing with Section 6271) of Chapter 3.5. (Amended by Stats. 2024, Ch. 499, Sec. 5. (SB 1528) Effective January 1, 2025.)
6487.07.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A qualifying retailer can get penalty relief under this section if it meets the listed conditions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487.07. (a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for sales made on and after April 1, 2016. (b) For purposes of this section, a “qualifying retailer” is a retailer that meets all of the following conditions: (1) The retailer is not registered or has not registered with the department under this part prior to December 1, 2018. (2) The retailer had not filed sales or use tax returns or made sales or use tax payments prior to being contacted by the department. (3) The retailer voluntarily registers under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201), as applicable, files completed tax returns for all tax reporting periods for which a determination may be issued under this section, within 90 days after the effective date of this act, and pays in full the taxes due or applies for an installment agreement, but only if final payment under the terms of that installment payment agreement is paid no later than December 31, 2021. (4) The retailer is or was engaged in business in this state solely because the retailer used a marketplace facilitator, as defined in Section 6041, to facilitate sales for delivery in this state and the marketplace facilitator stored the retailer’s inventory in this state. (c) A qualifying retailer shall be relieved of the penalties imposed pursuant to this part with respect to sales made from April 1, 2016, to March 31, 2019, inclusive. (Added by Stats. 2019, Ch. 34, Sec. 9. (SB 92) Effective June 27, 2019.)
6487.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487.1. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 6. (SB 1528) Effective January 1, 2025.)
6487.2.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A withdrawing general partner may avoid liability for certain later partnership liabilities if the department was not notified of the ownership change, but fraud and some successor-corporation cases are excluded.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487.2. (a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the department’s records, and who, prior to the period covered by the determination, withdrew from the partnership, causing a change in ownership, and failed to notify the department, shall be served within four years after the last day of the calendar month following the quarterly period in which the change of ownership occurred. (b) An individual who was a general partner, as shown on the department’s records, who withdraws from a partnership without notifying the department of the change in ownership, shall not be liable for any unpaid, self-assessed liability of the partnership that becomes due at least three years after the last day of the calendar month following the quarterly period in which the change in ownership occurred. (c) Subdivisions (a) and (b) shall not apply to either of the following: (1) Cases of fraud or intent to evade this part or other administrative or interpretive regulations. (2) Any partners who retain an ownership interest in a corporation that is a successor to the partnership. (d) For purposes of this part, change in ownership means that a new “person,” as defined in Section 6005, is created by the action of the former owner by means of a sale, an incorporation, an addition or elimination of one or more partners, or the termination of a spouse’s ownership or community property interest due to legal separation or divorce. (e) For purposes of this section, “individual” includes only natural persons. (Amended by Stats. 2024, Ch. 499, Sec. 7. (SB 1528) Effective January 1, 2025.)
6487.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

For certain persons reporting qualified use tax, deficiency notices must usually be served within 3 years, but 6 years applies for a gross understatement.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6487.3. (a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part or authorized rules and regulations issued by the department, or the gross understatement of qualified use taxes, every notice of a deficiency determination with respect to the qualified use tax shall be served within three years after the last day for which an acceptable tax return is due or filed, whichever occurs later. (2) In the case of a gross understatement of qualified use tax, every notice of a deficiency determination with respect to the qualified use tax shall be served within six years after the last day for which an acceptable tax return is due or filed, whichever occurs later. (3) For purposes of this subdivision, a “gross understatement of qualified use tax” is a deficiency that is in excess of 25 percent of the amount of qualified use tax reported on a person’s acceptable tax return. In the case of married individuals filing separate California personal income tax returns, the total amount of qualified use tax reported will be considered in determining whether there is a gross understatement of qualified use tax. (4) For purposes of this section, “acceptable tax return” means a timely filed original return that is filed pursuant to Article 1 (commencing with Section 18501), Article 2 (commencing with Section 18601), Section 18633, Section 18633.5 of Chapter 2 (commencing with Section 18501) of Part 10.2, or Article 3 (commencing with Section 23771) of Chapter 4 of Part 11. (b) This section applies to reporting of purchases of tangible personal property made on or after January 1, 2010, in taxable years beginning on or after January 1, 2010. (Amended by Stats. 2024, Ch. 499, Sec. 8. (SB 1528) Effective January 1, 2025.)
6488.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

If the taxpayer agrees in writing before the Section 6487 deadline expires, the notice of deficiency determination may be served later, and the agreed period can be extended by later written agreements made before it expires.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Deficiency Determinations [6481 - 6488] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6488. If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 9. (SB 1528) Effective January 1, 2025.)
649.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. )
Verify source ↗

The assessor may charge other taxing agencies the actual cost for copies of the secured roll or unsecured-roll descriptions they provide.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 7. Information to Other Taxing Agencies [646 - 649] ( Article 7 enacted by Stats. 1939, Ch. 154. ) ## 649. The assessor may charge other taxing agencies the actual cost for each copy of the secured roll or description from the unsecured roll furnished them. (Amended by Stats. 1939, Ch. 1008.)
65.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

This section says when joint tenancy changes count as a change in ownership and when reappraisal is required or not required.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 65. (a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section 63. Upon a change in ownership of a joint tenancy interest only the interest or portion which is thereby transferred from one owner to another owner shall be reappraised. (b) There shall be no change in ownership upon the creation or transfer of a joint tenancy interest if the transferor or transferors, after such creation or transfer, are among the joint tenants. Upon the creation of a joint tenancy interest described in this subdivision, the transferor or transferors shall be the “original transferor or transferors” for purposes of determining the property to be reappraised on subsequent transfers. The spouses of original transferors shall also be considered original transferors within the meaning of this section. (c) Upon the termination of an interest in any joint tenancy described in subdivision (b), the entire portion of the property held by the original transferor or transferors prior to the creation of the joint tenancy shall be reappraised unless it vests, in whole or in part, in any remaining original transferor, in which case there shall be no reappraisal. Upon the termination of the interest of the last surviving original transferor, there shall be a reappraisal of the interest then transferred and all other interests in the properties held by all original transferors which were previously excluded from reappraisal pursuant to this section. (d) Upon the termination of an interest held by other than the original transferor in any joint tenancy described in subdivision (b), there shall be no reappraisal if the entire interest is transferred either to an original transferor or to all remaining joint tenants, provided that one of the remaining joint tenants is an original transferor. (e) For purposes of this section, for joint tenancies created on or before March 1, 1975, it shall be rebuttably presumed that each joint tenant holding an interest in property as of March 1, 1975, shall be an “original transferor.” This presumption is not applicable to joint tenancies created after March 1, 1975. (Amended by Stats. 1988, Ch. 1271, Sec. 1. Effective September 26, 1988.)
65.1.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

When part of real property is purchased or changes ownership, only the transferred part is reappraised, subject to stated exceptions and value thresholds.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 65.1. (a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased or changes ownership, only the interest or portion transferred shall be reappraised. A purchase or change in ownership of an interest with a market value of less than 5 percent of the value of the total property shall not be reappraised if the market value of the interest transferred is less than ten thousand dollars ($10,000) provided, however, that transfers during any one assessment year shall be cumulated for the purpose of determining the percentage interests and value transferred. (b) If a unit or lot within a cooperative housing corporation, community apartment project, condominium, planned unit development, shopping center, industrial park, or other residential, commercial, or industrial land subdivision complex with common areas or facilities is purchased or changes ownership, then only the unit or lot transferred and the share in the common area reserved as an appurtenance of such unit or lot shall be reappraised. Notwithstanding any other provision of law, the increase in property taxes resulting from such reappraisal shall be applied by the owner of such property to the tenant-shareholder, lessee, or occupant of such individual unit or lot only, and shall not be prorated among all other units or lots of such property. (Amended by Stats. 1981, Ch. 1141, Sec. 5.)
6511.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a person fails to file a return, the board must estimate the relevant receipts or sales price and then compute the tax due, adding a 10% penalty.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6511. If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use, or other consumption of which in this state is subject to the use tax. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come in its possession. Upon the basis of this estimate the board shall compute and determine the amount of tax or other amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period. When a business is discontinued a determination may be made at any time thereafter, within the periods specified in Section 6487, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. (Amended by Stats. 1984, Ch. 930, Sec. 4.)
6512.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may apply overpayments, including interest on them, to offset later underpayments, penalties, and interest on underpayments.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6512. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 6591 and 6907. (Added by Stats. 1941, Ch. 36.)
6513.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

The tax determination amount accrues interest, excluding penalties, at the modified adjusted monthly rate set under Section 6591.5.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6513. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 1984, Ch. 1020, Sec. 4. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
6514.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a person fails to file a return because of fraud or an intent to evade the part or the rules and regulations, an extra 25% penalty is added, on top of the 10% penalty in Section 6511.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6514. If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511. (Amended by Stats. 1941, Ch. 247.)
6514.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

A purchaser who registers a vehicle, vessel, or aircraft outside California to evade taxes may be penalized.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6514.1. Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this part shall be liable for a penalty of 50 percent of any tax determined to be due on the sales price of the vehicle, vessel, or aircraft. (Added by Stats. 1984, Ch. 1490, Sec. 7. Effective September 27, 1984.)
6515.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department must promptly give the person written notice of the estimate, determination, and penalty.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Determinations if No Return Made [6511 - 6515] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6515. Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 10. (SB 1528) Effective January 1, 2025.)
6536.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

If the board believes tax collection will be delayed and jeopardized, it must make a determination and note that fact on the determination. The amount determined is immediately due and payable.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6536. If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination or other amount required to be paid to the state will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected or other amount, noting that fact upon the determination. The amount determined is immediately due and payable. (Amended by Stats. 1984, Ch. 930, Sec. 6.)
6537.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a jeopardy determination is not paid within 10 days after notice, it becomes final, unless a redetermination petition is filed in time.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6537. If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the 10 days, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and the interest provided in Section 6591 shall attach to the amount of the tax or the amount of the tax required to be collected. (Added by Stats. 1941, Ch. 36.)
6538.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person receiving a jeopardy determination may seek redetermination, but must file the petition with the board within 10 days and deposit any security the board requires within that same period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6538. The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The person shall also within the 10-day period deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 6701. (Added by Stats. 1941, Ch. 36.)
6538.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6538.5. In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive; or (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or (c) To request the release of all or a part of the property to the person; or (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 6538, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 6537 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1977, Ch. 329.)
6539.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

Any notice required by this article must be served using the service method for a notice of deficiency determination.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Jeopardy Determinations [6536 - 6539] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6539. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 11. (SB 1528) Effective January 1, 2025.)
6561.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person affected by certain tax determinations may petition for redetermination within 30 days after notice is served.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6561. Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly interested may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of that period. (Amended by Stats. 1982, Ch. 454, Sec. 149.)
6561.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6561.5. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1967, Ch. 881.)
6562.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a petition for redetermination is filed within 30 days, the board must reconsider the determination, give an oral hearing if requested, and provide 10 days’ notice of the hearing time and place.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6562. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1941, Ch. 36.)
6563.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may change a determination before it is final, but can increase it only if it asserts a claim for increase at or before the hearing.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6563. (a) The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 6485 or Section 6514 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted during one of the following applicable periods: (1) In the case of any taxpayer whose reported gross receipts and total sales price of property sold or purchased by him or her is less than ten million dollars ($10,000,000) in each calendar quarter of the period or periods to which the determination applies, within three years after the first deficiency determination or within three years after the time tax records requested by the board were made available, whichever is later. (2) In the case of any other taxpayer, within eight years after the first deficiency determination or within eight years after the time tax records requested by the board were made available, whichever is later. (b) If the taxpayer and the board mutually agree, the time limits specified in subdivision (a) may be waived. (c) The board shall specify the information on which it bases its increase. (Amended by Stats. 1984, Ch. 1728, Sec. 1.)
6564.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6564. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof. (Added by Stats. 1941, Ch. 36.)
6565.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

Board determinations under Articles 2 or 3 become due and payable when they become final; unpaid amounts get a 10% penalty.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6565. All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 per cent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (Added by Stats. 1941, Ch. 36.)
6566.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

Any notice required by this article must be served using the same manner used for service of notice of a deficiency determination.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Redeterminations [6561 - 6566] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6566. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 12. (SB 1528) Effective January 1, 2025.)
6591.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

Late tax payment or late return filing can trigger a 10% penalty, and late tax payment also accrues interest.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6591. (a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 6481) or Article 3 (commencing with Section 6511) of this chapter, within the time required shall pay a penalty of 10 percent of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment. (b) Any person who fails to file a return in accordance with the due date set forth in Section 6451 or the due date established by the board in accordance with Section 6455, shall pay a penalty of 10 percent of the amount of taxes, exclusive of prepayments, with respect to the period for which the return is required. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the taxes for which the return is required, exclusive of any prepayments, for any one return. (Amended by Stats. 1996, Ch. 1087, Sec. 29. Effective January 1, 1997.)
6591.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person who gives inaccurate information in the required information return can be subject to an accuracy-related penalty of $5,000 for each return.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6591.3. (a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by Section 6452.05 such that the information return is substantially inconsistent with the return required under Section 6452, and that person shall pay a penalty of five thousand dollars ($5,000) for each return not accurately filed. (b) The accuracy-related penalty imposed by this section shall not be assessed if the penalty of Section 6452.05 is imposed. (Added by Stats. 2020, Ch. 17, Sec. 7. (AB 90) Effective June 29, 2020.)
6591.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section defines the interest rates used for tax underpayments and overpayments, and says the interest is computed as simple interest rather than compound interest.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6591.5. (a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modified adjusted rate per annum” means the adjusted annual rate established pursuant to subdivision (c), plus three percentage points. (2) For interest required to be paid by the state upon overpayments of tax, “modified adjusted rate per annum” means the adjusted annual rate established pursuant to subdivision (d). (b) “Modified adjusted rate per month, or fraction thereof” means the modified adjusted rate per annum divided by 12. (c) The rate established for interest to be paid upon underpayments of tax shall be determined in accordance with the provisions of Section 6621 of the Internal Revenue Code which establish the underpayment rate, except that the determination specified in Section 6621(b) of the Internal Revenue Code shall be modified to be determined semiannually as follows: (1) The rate for January shall apply for the following July 1 to December 31, inclusive. (2) The rate for July shall apply for the following January 1 to June 30, inclusive. (d) (1) Except as provided in paragraph (2), the rate established for interest to be paid by the state upon overpayments of tax shall be equal to the bond equivalent rate of 13-week treasury bills auctioned, rounded to the nearest full percent (or if a multiple of one-half of 1 percent, the rate shall be increased to the next highest full percent), as follows: (A) The bond equivalent rate of 13-week treasury bills established at the first auction held during the month of January shall apply for the following July 1 to December 31, inclusive. (B) The bond equivalent rate of 13-week treasury bills established at the first auction held during the month of July shall apply for the following January 1 to June 30, inclusive. (2) For the period July 1, 1991, through June 30, 1992, the rate to be paid by the state upon overpayments of tax shall be equal to the bond equivalent rate of 13-week treasury bills established at the auction held on July 1, 1991, rounded to the nearest full percent (or if a multiple of one-half of 1 percent, the rate shall be increased to the next highest full percent). (e) For purposes of this part, and any other provision of law referencing this method of computation, in computing the amount of any interest required to be paid by the state or by the taxpayer, or any other amount determined by reference to that amount of interest, that interest and that amount shall be computed as simple interest, not compound interest. (Amended by Stats. 1991, Ch. 236, Sec. 5.2. Effective July 29, 1991.)
6591.6.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

If the department finds it unfair to use the monthly modified adjusted rate, it must compute interest at a daily rate for certain late electronic tax payments, if the taxpayer also got penalty relief and files an adjustment request.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6591.6. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax or prepayment was due until the date of payment, if all of the following occur: (1) The payment of tax or the prepayment was made one business day after the date the tax or prepayment was due. (2) The person was granted relief from all penalties that applied to that payment of tax or prepayment. (3) The person files a request for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department. (e) This section shall only apply to electronic payments or prepayments of taxes. (Amended by Stats. 2021, Ch. 432, Sec. 14. (SB 824) Effective January 1, 2022.)
6592.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department must relieve certain tax penalties when a person’s late return, late payment, or inaccurate disclosure was due to reasonable cause, beyond the person’s control, with ordinary care and no willful neglect.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6592. (a) (1) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the penalties provided by Sections 6452.05, 6476, 6477, 6479.3, 6480.4, 6511, 6565, 6591, 7051.2, 7073, and 7074. (2) If the department finds, with respect to the information return required by Section 6452.05, that a person’s failure to accurately disclose information is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the relevant penalty provided by Section 6591.3. (b) Except as provided in subdivisions (c) and (d), a person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 4. (SB 1496) Effective January 1, 2023.)
6592.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person who gets relief from certain penalties must also pay interest on the related prepayment.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6592.5. Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted rate per month, or fraction thereof” established pursuant to subdivision (b) of Section 6591.5, from the date on which the prepayment would have been due until the date of payment. (Added by Stats. 1993, Ch. 1109, Sec. 6. Effective January 1, 1994.)
6593.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department may relieve interest for disaster-related late returns or payments if the failure was despite ordinary care and without willful neglect.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6593. (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 6459, 6480.4, 6480.8, 6513, 6591, and 6592.5. (b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 5. (SB 1496) Effective January 1, 2023.)
6593.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department may relieve some or all interest in certain cases, but a person asking for relief must file a statement under penalty of perjury.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6593.5. (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances: (1) Where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the department acting in their official capacity. (2) Where failure to pay sales or use tax was the direct result of an error or delay by a state agency that collects the tax on behalf of the California Department of Tax and Fee Administration. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the department a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the department may require. (d) The department may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after July 1, 1999. (Amended by Stats. 2022, Ch. 474, Sec. 6. (SB 1496) Effective January 1, 2023.)
6594.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

Interest or penalties may not be assessed for missed payments of taxes on leases of personal property to the United States government while the board is under a court injunction, if the taxes are paid within 60 days after the injunction ends.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6594. Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes on leases of personal property to the United States government while the board is enjoined from collecting such taxes by order of the United States District Court for the Central District of California in the case of United States of America v. California State Board of Equalization, No. CV 79-03359-R, provided that payment of any applicable taxes is made within 60 days after the board is no longer enjoined from collecting such taxes. (Added by renumbering Section 6593 (as added by Stats. 1980, Ch. 1194) by Stats. 1981, Ch. 714, Sec. 403.)
6596.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person may get relief from certain sales and use taxes, penalties, and interest if the board finds the person timely relied on the board’s written advice.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6596. (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by Sections 6051 and 6201 and any penalty or interest added thereto. (b) For the purpose of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) In reasonable reliance on the board’s written advice, the person did not do either of the following: (A) Charge or collect from his or her customers amounts designated as sales tax reimbursement or use tax for the described activity or transaction. (B) Pay a use tax on the storage, use, or other consumption in this state of tangible personal property. (4) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Amended by Stats. 1991, Ch. 402, Sec. 1.)
6597.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a person knowingly collects sales tax reimbursement or use tax and does not timely remit it to the California Department of Tax and Fee Administration, a 40% penalty applies, subject to stated small-liability and reasonable-cause exceptions.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 5. Determinations [6451 - 6597] ( Chapter 5 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Interest and Penalties [6591 - 6597] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6597. (a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax pursuant to Chapter 3 (commencing with Section 6201), and who fails to timely remit that sales tax reimbursement or use tax to the California Department of Tax and Fee Administration, shall be liable for a penalty of 40 percent of the amount not timely remitted. (2) (A) This subdivision shall not apply to any person whose liability for the unremitted sales tax reimbursement or use tax described in paragraph (1) averages one thousand five hundred dollars ($1,500) or less per month or does not exceed 25 percent of the total amount of tax liability for which the sales tax reimbursement or use tax was collected for the period in which tax was due, whichever is greater. (B) If a person’s failure to make a timely remittance of sales tax reimbursement or use tax is due to a reasonable cause or circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the penalty imposed by this subdivision. (b) For purposes of this section: (1) “Reasonable cause or circumstances beyond the person’s control” includes, but is not limited to, any of the following: (A) The occurrence of a death or serious illness of the person or the person’s next of kin that caused the person’s failure to make a timely remittance. (B) The occurrence of an emergency, as defined in Section 8558 of the Government Code that caused the person’s failure to make a timely remittance. (C) A natural disaster or other catastrophe directly affecting the business operations of the person that caused the person’s failure to make a timely remittance. (D) The California Department of Tax and Fee Administration failed to send returns or other information to the correct address of record, that caused the person’s failure to make a timely remittance. (E) The person’s failure to make a timely remittance occurred only once over a three-year period, or once during the period in which the person was engaged in business, whichever time period is shorter. (F) The person voluntarily corrected errors in remitting sales tax reimbursement or use tax collected that were made in previous reporting periods and remitted payment of the liability owed as a result of those errors prior to being contacted by the California Department of Tax and Fee Administration regarding possible errors or discrepancies. (2) “Sales tax reimbursement” shall also include any sales tax that is advertised, held out, or stated to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer. (c) This section shall apply to any determination made by the California Department of Tax and Fee Administration pursuant to Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536). (d) The amendments made by the act adding this subdivision shall apply to determinations made on or after January 1, 2025. (Amended by Stats. 2024, Ch. 499, Sec. 13. (SB 1528) Effective January 1, 2025.)
66.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

This section says certain transfers involving employee benefit plans are not treated as a change in ownership.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 66. Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant’s or beneficiary’s interest in an employee benefit plan. (b) Any contribution of real property to an employee benefit plan. (c) Any acquisition by an employee benefit plan of the stock of the employer corporation pursuant to which the employee benefit plan obtains direct or indirect ownership or control of more than 50 percent of the voting stock of the employer corporation. As used in this section, the terms “employer,” “employee benefit plan,” “participant,” and “beneficiary” shall be defined as they are defined in the Employee Retirement Income Security Act of 1974. (Amended by Stats. 1999, Ch. 941, Sec. 5. Effective January 1, 2000.)
67.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

“Purchased” or “purchase” means a change in ownership for consideration.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 67. “Purchased” or “purchase” means a change in ownership for consideration. (Added by Stats. 1979, Ch. 242.)
670.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. )
Verify source ↗

Section 670 requires appraiser applicants to pass the Board’s examination and meet competence requirements, and bars unqualified state, county, or city and county employees from performing appraiser or auditor-appraiser duties.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. ) ## 670. (a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any county or city and county, unless he or she is the holder of a valid appraiser’s or advanced appraiser’s certificate issued by the State Board of Equalization. (b) The board shall provide for the examination of applicants for these certificates and may contract with the State Personnel Board to give the examinations. Examinations shall be prepared by the board with the advice and assistance of a committee of five assessors selected by the California Assessors’ Association for this purpose. No certificate shall be issued to any person who has not attained a passing grade in the examination and demonstrated to the board that he or she is competent to perform the work of an appraiser as that competency is defined in regulations duly adopted by the board. However, any applicant for a certificate who is denied the same shall have a right to a review of that denial in accordance with the State Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code. (c) Passage of a civil service or merit system examination for appraiser given by the state, or any county or city and county, shall suffice to meet the requirements of this section. The scope of the examination shall be approved by the State Board of Equalization. (d) No employee of the state, or any county or city and county shall perform the duties or exercise the authority of an auditor or an auditor-appraiser under Section 469 or Section 15624 of the Government Code, unless he or she holds a degree with a specialization in accounting from a recognized institution of higher education, or is a licensed accountant in the State of California, or has passed the state, or a county, or city and county, or city civil service or merit system examination regularly given for the position of accountant or auditor by the testing body, or holds the office of assessor. (e) Except for persons holding the office of assessor, this section does not apply to elected officials. (f) No charge shall be made to counties or to applicants for examinations and certifications under this section or for training conducted by the board under Section 671. (Amended by Stats. 2014, Ch. 201, Sec. 10. (SB 1462) Effective January 1, 2015.)
6701.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department may require a person covered by this part to provide security, set the amount within statutory caps, hold certain forms of security in trust, sell it to recover unpaid amounts, and release it after a qualifying three-year compliance period.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6701. The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security that the department may determine. Any security in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions shall be held by the department in trust to be used solely in the manner provided by this section and Section 6815. The amount of the security shall be fixed by the department but, except as noted below, shall not be greater than twice the estimated average liability of persons filing returns for quarterly periods or three times the estimated average liability of persons required to file returns for monthly periods, determined in the manner that the department deems proper, or fifty thousand dollars ($50,000), whichever amount is the lesser. In case of a person who, pursuant to Section 6070 of this part, has been given notice of hearing to show cause why their permit or permits should not be revoked, or a person whose permit or permits has been revoked or suspended, the amount of the security shall not be greater than three times the average liability of persons filing returns for quarterly periods or five times the average liability of persons required to file returns for monthly periods, or fifty thousand dollars ($50,000), whichever amount is the lesser. The limitations herein provided apply regardless of the type of security placed with the department. The amount of the security may be increased or decreased by the department subject to the limitations herein provided. Security held by the department shall be released after a three-year period in which the person has filed all returns and paid all tax to the state or any amount of tax required to be collected and paid to the state within the time required. The department may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected, interest, or penalty due. Notice of the sale may be served upon the person who placed the security in the manner prescribed for service of a notice of a deficiency determination. Upon any sale, any surplus above the amounts due shall be returned to the person who placed the security. (Amended by Stats. 2024, Ch. 499, Sec. 14. (SB 1528) Effective January 1, 2025.)
6702.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a taxpayer is delinquent, the board may notify holders of the taxpayer’s credits, property, or debts, and those notified must not transfer or dispose of them for up to 60 days or until the board consents.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6702. (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her which remains unpaid, the board may, not later than three years after the payment became delinquent, or within 10 years after the last recording of an abstract under Section 6738 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier. All persons so notified shall forthwith after receipt of the notice advise the board of all those credits, other personal property, or debts in their possession, under their control, or owing by them. (b) If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or a state or federal savings and loan association or other credits or personal property in the possession or under the control of a bank or a state or federal savings and loan association, the notice to be effective shall state the amount, interest, and penalty due from the person, and shall be delivered or mailed to the branch or office of the bank or a state or federal savings and loan association at which the deposit is carried or at which the credits or personal property is held. A bank, state or federal savings and loan association, or a state or federal credit union withholding any deposit or other credits or personal property required to be withheld in which the delinquent taxpayer and another person or persons have an interest, or held in the name of a third party or parties in which the delinquent taxpayer is ultimately determined to have no interest, is not liable therefor to any of the persons who have an interest in the deposit or other credits or personal property unless the deposit or other credits or personal property is released or transferred to the delinquent taxpayer. (c) In the case of a deposit or other credits or personal property for which the transfer or other disposition is prevented, the depository institution required to prevent transfer or other disposition shall send a notice by first-class mail to each person named on a deposit, other credits, or personal property included in the notice from the board, provided a current address for each person is available to the institution. This notice shall inform each person as to the reason for preventing transfer or disposition of the deposit or other credits or personal property, the amount thereof which is prevented from transfer or other disposition, and the date by which that amount is to be remitted to the board. An institution may assess the deposit or other credits or personal property of each person receiving this notice a reasonable service charge not to exceed three dollars ($3). (d) Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank or a state or federal savings and loan association, the aggregate amount of deposits, credits, or personal property to be withheld shall be an amount equal to two times the amount of the tax, interest, or penalty due from the person. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of that transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Amended by Stats. 1984, Ch. 562, Sec. 1.)
6703.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department may serve a notice of levy to make persons holding a retailer’s property or credits withhold amounts owed and send them to the department.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6703. (a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any credits or other personal property belonging to a retailer or other person liable for any amount under this part to withhold from such credits or other personal property the amount of any tax, interest, or penalties due from such retailer or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the department at such times as it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution. (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The amount of each payment due or becoming due to the retailer or other person liable during the period of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the retailer or other person liable for the tax. (3) Any other payments or credits due or becoming due the retailer or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 7. (SB 1496) Effective January 1, 2023.)
6704.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

If the board finds that an employer withheld tax earnings but did not remit them, the employer becomes liable for the unpaid amount and must be notified.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Security for Tax [6701 - 6704] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6704. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a retailer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 6703 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 3. Effective January 1, 2001.)
671.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. )
Verify source ↗

Appraisers must complete annual training to keep their certificates valid, and the board may issue and regulate advanced appraiser certificates.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. ) ## 671. (a) In order to retain a valid appraiser’s certificate every holder shall complete at least 24 hours of training conducted or approved by the State Board of Equalization in each one-year period. Any excess in training time over the 24-hour minimum accumulated in any one year shall be carried over as credit for future training requirements with a limit of three years in which the carryover time may be credited. Failure to receive such training shall constitute grounds for revocation of an appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code. Training shall include, but not be limited to, new developments in the case and statutory law and administrative rules. (b) An advanced appraiser’s certificate shall be issued by the board after an applicant has held an appraiser’s certificate for at least three years and: (1) Has successfully completed a course of study; or (2) Has passed an advanced level examination; or (3) Holds a valid professional designation from a recognized professional organization. The board, with the advice and assistance of five assessors selected by the California Assessors’ Association, shall prescribe the course of study, prepare the advanced level examination, and approve the professional designation. In order to retain a valid advanced appraiser’s certificate, every holder shall complete at least 12 hours of training in each one-year period. Any excess in training time for the advanced appraiser’s certificate over the 12-hour minimum accumulated in any one year shall be carried over as a credit for future training requirements with a limit of two years in which the carryover time may be credited. Failure to receive such training shall constitute grounds for revocation of an advanced appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code. Training to retain the advanced appraiser’s certificate shall include, but not be limited to, new developments in the case and statutory law and administrative rules. (Amended by Stats. 2014, Ch. 201, Sec. 11. (SB 1462) Effective January 1, 2015.)
6711.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6711. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force as the result of the recording of an abstract under Section 6738 or the recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of the State of California to collect the amount delinquent together with penalties and interest. (Amended by Stats. 1980, Ch. 600, Sec. 15.)
6712.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

The Attorney General must prosecute the action, and related Civil Procedure rules apply to the proceedings.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6712. The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings. (Added by Stats. 1941, Ch. 36.)
6713.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

A writ of attachment may be issued in the action under the listed Code of Civil Procedure procedure, and the usual showing required by Section 485.010 is not required.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6713. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Amended by Stats. 1974, Ch. 1516.)
6714.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

In a tax collection suit, a board certificate showing delinquency is prima facie evidence of the tax determination, the delinquency of the stated amounts, and the board’s compliance with the part’s computation rules.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6714. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts. (Added by Stats. 1941, Ch. 36.)
6715.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. )
Verify source ↗

In use tax actions, process may be served under state procedure rules or on a retailer’s in-state agent or clerk; if served that way, a copy must be sent by registered mail to the retailer’s principal or home office.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Tax [6711 - 6715] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6715. In any action relating to the use tax brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this State or may be served upon any agent or clerk in this State employed by any retailer in a place of business maintained by the retailer in this State. In the latter case a copy of the process shall forthwith be sent by registered mail to the retailer at his principal or home office. (Added by Stats. 1941, Ch. 36.)
672.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. )
Verify source ↗

Applicants must disclose their financial interest in any corporation when certified and complete the disclosure form annually.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. ) ## 672. At the time of certification, each applicant shall disclose, on forms provided by the Board of Equalization, his or her financial interest in any corporation. Thereafter, the form shall be completed annually. If the applicant is also required to annually file with the Fair Political Practices Commission pursuant to Article 3 (commencing with Section 87300) of Chapter 7 of Title 9 of the Government Code, then a duplicate of that filing shall be deemed to meet the requirements of this section. (Amended by Stats. 1982, Ch. 1465, Sec. 8.)
673.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. )
Verify source ↗

The State Board of Equalization may give certain newly employed public appraisers a temporary certificate, but it cannot last more than one year and cannot be renewed.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8. Appraiser Qualifications [670 - 673] ( Article 8 added by Stats. 1966, 1st Ex. Sess., Ch. 147. ) ## 673. The State Board of Equalization may issue a temporary certificate to a person who is newly employed by the state, any county, city and county, or appraisal commission in order to afford the person the opportunity to apply for and take an examination the successful passage of which would qualify the person for an appraiser’s certificate. A temporary certificate shall not be issued to exceed one year’s duration and shall be issued only to a person who has demonstrated eligibility to take a civil service examination pursuant to subdivision (c) of Section 670, or who is found by the board to possess qualifications by reason of education and experience so that he or she may be reasonably expected to be competent to perform the work of an appraiser, or who has been duly elected or appointed to the office of assessor. A temporary certificate shall not be renewed. (Amended by Stats. 1997, Ch. 940, Sec. 12. Effective January 1, 1998.)
6736.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a tax amount due under this part is unpaid when due, the board may file a certificate in court and ask for judgment against the liable person.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6736. If any amount required to be paid to the state under this part is not paid when due, the board may, within 10 years after the amount is due, file in the office of the Clerk of the Superior Court of Sacramento County, or any county, a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the board of the person liable, the compliance of the board with this part in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (Amended by Stats. 2003, Ch. 296, Sec. 42.5. Effective January 1, 2004.)
6737.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

The court clerk must enter judgment immediately when the certificate is filed, and may also file the judgment in a special loose-leaf book.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6737. The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in the amount required to be paid, together with interest and penalty as set forth in this certificate. The clerk of the court may file the judgment in a loose-leaf book entitled, “Special Judgments for State Retail Sales or Use Tax.” (Amended by Stats. 2003, Ch. 296, Sec. 42.7. Effective January 1, 2004.)
6738.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

A judgment abstract or copy may be filed with the county recorder, and that filing creates a lien on the liable person’s real property in the county.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6738. An abstract of the judgment or a copy of the judgment may be filed for record with the county recorder of any county. From the time of the filing, the amount required to be paid, together with the interest and penalty set forth constitutes a lien upon all the real property in the county owned by the person liable until the lien acquired by that person expires. The lien has the force, effect, and priority of a judgment lien and shall continue for 10 years from the date of the judgment so entered by the clerk of the court unless sooner released or otherwise discharged. The lien may, within 10 years from the date of the judgment, or within 10 years from the date of the last extension of the lien, be extended by filing for record in the office of the county recorder of any county an abstract or copy of the judgment. From the time of filing the lien shall be extended to the property in the county for 10 years unless sooner released or otherwise discharged. (Amended by Stats. 2003, Ch. 296, Sec. 42.9. Effective January 1, 2004.)
6739.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

On the board’s request, execution issues on the judgment, and sales under that execution must follow the Civil Procedure Code.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6739. Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure. (Added by Stats. 1941, Ch. 36.)
674.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

The board must run certificate examinations, and assessors or county-assessor staff generally may not make ownership or property-tax-exemption decisions unless they hold a valid assessment analyst certificate.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 674. (a) An assessor or any person employed by the office of the county assessor shall not make decisions with regard to changes in ownership unless he or she is the holder of a valid assessment analyst certificate issued by the board. (b) An assessor or any person employed by the office of the county assessor shall not make decisions with regard to property tax exemptions, except for homeowners’ exemption claims, unless he or she is the holder of a valid assessment analyst certificate issued by the board. (c) The board shall provide for the examination of applicants for an assessment analyst certificate and may contract with the Department of Human Resources to give the examinations. Examinations shall be prepared by the board with the advice and assistance of a committee of five assessors selected by the California Assessors’ Association for this purpose. A certificate shall not be issued to any assessor or person employed by the office of the county assessor who has not attained a passing grade in the examination and demonstrated to the board that he or she is competent to make change in ownership or exemption decisions, or both, as that competency is defined in regulations duly adopted by the board. However, any applicant for a certificate who is denied a certificate pursuant to this section shall have a right to a review of that denial in accordance with the Administrative Procedure Act (Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code). (d) This section does not apply to an assessor or any person employed by the office of the county assessor holding a valid appraiser’s or advanced appraiser’s certificate issued by the board. (e) The board shall not impose any charge upon a county or city and county or an applicant for an examination or certification under this section or for training conducted by the board under Section 675. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
6740.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may release or subordinate a tax lien when certain conditions are met.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Judgment for Tax [6736 - 6740] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6740. (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the tax, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that such property has been released or that the lien has been subordinated as provided in the certificate. (Added by Stats. 1980, Ch. 600, Sec. 15.5.)
675.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

Certified assessment analysts must complete 24 hours of board-approved or board-conducted training each year to keep a valid certificate; advanced assessment analyst certificate holders must complete 12 hours each year to keep that certificate.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 675. (a) (1) In order to retain a valid certificate, every certified assessment analyst shall complete at least 24 hours of training conducted or approved by the board in each one-year period. (2) Any training time in excess of the 24-hour minimum that is accumulated in any one year shall be carried over as credit for future training requirements, with a limit of three years in which the carryover time may be credited. (3) Failure to complete training in accordance with this subdivision shall constitute grounds for revocation of a certificate. A proceeding to revoke shall be conducted in accordance with the Administrative Procedure Act (Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code). (4) Training shall include, but not be limited to, new developments in applicable case law, statutory law, and administrative rules. (b) (1) The board shall issue an advanced assessment analyst certificate for an applicant that has held a certificate issued in accordance with Section 674 for at least three years and has done at least one of the following: (A) Has successfully completed an advanced course of study prescribed pursuant to paragraph (2). (B) Has passed an advanced level examination prepared pursuant to paragraph (2). (2) The board, with the advice and assistance of five assessors selected by the California Assessors’ Association, shall prescribe an advanced course of study and prepare the advanced level examination. (3) In order to retain a valid advanced assessment analyst certificate, every holder shall complete at least 12 hours of training in each one-year period. (4) Any training time for the advanced assessment analyst certificate that is in excess of the 12-hour minimum accumulated in any one year shall be carried over as a credit for future training requirements, with a limit of two years in which the carryover time may be credited. (5) Failure to complete training in accordance with this subdivision shall constitute grounds for revocation of an advanced assessment analyst certificate. A proceeding to revoke shall be conducted in accordance with the Administrative Procedure Act (Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code). (6) Training to retain the advanced assessment analyst certificate shall include, but not be limited to, new developments in applicable case law, statutory law, and administrative rules. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
6756.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Priority and Lien of Tax [6756 - 6757] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

Certain tax amounts, plus interest and penalties, must be paid first in specified insolvency and estate situations.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Priority and Lien of Tax [6756 - 6757] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6756. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Amended by Stats. 1980, Ch. 600, Sec. 16.)
6757.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Priority and Lien of Tax [6756 - 6757] ( Article 4 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a person does not pay amounts due under this part on time, those amounts become a perfected and enforceable state tax lien.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Priority and Lien of Tax [6756 - 6757] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6757. (a) If any person fails to pay any amount 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. The lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent; (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board; (3) For amounts determined under Section 6536 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued; (4) For all other amounts, the date the assessment is final. (c) The lien provided by this section shall not arise during any period that Section 362 of the United States Bankruptcy Code applies to the person against whom the lien would otherwise apply. (Amended by Stats. 1994, Ch. 903, Sec. 7. Effective January 1, 1995.)
676.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

Applicants must disclose their financial interest in any legal entity at certification time, using board-provided forms, and must complete the form annually.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 676. (a) At the time of certification, each applicant shall disclose, on forms provided by the board, his or her financial interest in any legal entity. Thereafter, the form shall be completed annually. (b) If the applicant is also required to annually file with the Fair Political Practices Commission pursuant to Article 3 (commencing with Section 87300) of Chapter 7 of Title 9 of the Government Code, a duplicate of that filing shall meet the requirements of this section. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
677.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

The board may issue a temporary certificate to certain newly elected, appointed, or newly hired county assessor personnel, but it cannot issue one for more than one year (unless the person has been duly elected or appointed as assessor) and cannot renew it.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 677. The board may issue a temporary certificate to an assessor who is newly elected or appointed or to any person newly employed by the office of the county assessor in order to afford the person the opportunity to apply for and take an examination, the successful passage of which would qualify the person for a certificate pursuant to this article. The board shall not issue a temporary certificate for a duration that exceeds one year, unless the person has been duly elected or appointed to the office of assessor. The board shall not renew a temporary certificate. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
6776.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Warrant for Collection of Tax [6776 - 6778] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board or its authorized representative may issue a warrant to collect unpaid amounts and enforce liens, subject to stated time limits.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Warrant for Collection of Tax [6776 - 6778] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6776. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 6738 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution and shall be levied within five working days following receipt of the warrant. (Amended by Stats. 1998, Ch. 931, Sec. 446. Effective September 28, 1998.)
6777.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Warrant for Collection of Tax [6776 - 6778] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may pay or advance certain service fees, commissions, and expenses to the sheriff, marshal, or the Department of the California Highway Patrol, and the board—not the court—must approve newspaper publication fees.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Warrant for Collection of Tax [6776 - 6778] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6777. The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol, the same fees, commissions, and expenses for services as are provided by law for similar services rendered pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1998, Ch. 931, Sec. 447. Effective September 28, 1998.)
6778.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Warrant for Collection of Tax [6776 - 6778] ( Article 5 added by Stats. 1941, Ch. 36. )
Verify source ↗

A person who must pay money under this part is also responsible for the fees, commissions, and expenses, and those amounts may be collected from that person under the warrant or another collection method in this part.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 5. Warrant for Collection of Tax [6776 - 6778] ( Article 5 added by Stats. 1941, Ch. 36. ) ## 6778. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1941, Ch. 36.)
678.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

The board may issue interim certificates to certain county assessor personnel, but it cannot issue one for more than four years (unless the person is duly elected or appointed assessor) and cannot renew an interim certificate.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 678. The board may issue an interim certificate to a current assessor or to any person who is currently employed by the office of the county assessor, and who is making change in ownership or exemption decisions in order to afford that person the opportunity to apply for and take an examination, the successful passage of which would qualify the person for a certificate pursuant to this article. The board shall not issue an interim certificate for a duration that exceeds four years, unless the person has been duly elected or appointed to the office of assessor. The board shall not renew an interim certificate. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
679.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

The article does not stop an assessor from managing staff efficiently and letting noncertificated staff prepare and work with exemption and change-in-ownership documents, so long as those staff do not make the decisions.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 679. This article shall not be construed to impede an assessor from managing his or her staff resources efficiently, and in a manner that allows noncertificated staff to prepare and work with exemption applications and change in ownership documents, provided that the noncertificated staff are not responsible for making exemption or change in ownership decisions. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
6796.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may collect delinquent amounts within three years, including by seizing and selling property at public auction.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6796. At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner: The board shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect a sales tax due shall be only of property of the retailer not exempt from execution under the provisions of the Code of Civil Procedure. (Amended by Stats. 1943, Ch. 889.)
6797.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

Before a tax sale, written notice of the sale, time, and place must be given at least 20 days in advance to the delinquent person and all persons with a recorded interest in the property.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6797. Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the person, in case of a sale for use taxes due, at his or her last known address or place of business, and, in case of a sale for sales taxes due, at his or her last known residence or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including taxes, interest, penalties, and costs, the name of the delinquent, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 1990, Ch. 1528, Sec. 4.)
6798.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

At the sale, the board must sell the property according to law and the notice, and must give the buyer the proper sale documents.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6798. At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount. (Added by Stats. 1941, Ch. 36.)
6799.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a tax sale brings in more money than is owed, the board must return the excess, but it must withhold the excess if a claim or lien is filed before the sale, and it must deposit the excess with the Controller if no receipt is available.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 6. Seizure and Sale [6796 - 6799] ( Article 6 added by Stats. 1941, Ch. 36. ) ## 6799. If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess to the person liable for the amounts and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the person liable for the amount is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 14. Effective January 1, 1997.)
68.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

A person who buys replacement property may request assessment under this section, and the assessor must appraise it under this section rather than Section 75.10.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 68. (a) For purposes of Section 2 of Article XIII A of the Constitution, the term “change in ownership” shall not include the acquisition of real property as a replacement for comparable property if the person acquiring the real property has been displaced from property in this state by eminent domain proceedings, by acquisition by a public entity, or by governmental action which has resulted in a judgment of inverse condemnation. The adjusted base year value of the property acquired shall be the lower of the fair market value of the property acquired or the value which is the sum of the following: (1) The adjusted base year value of the property from which the person was displaced. (2) The amount, if any, by which the full cash value of the property acquired exceeds 120 percent of the amount received by the person for the property from which the person was displaced. The provisions of this section shall apply to eminent domain proceedings, acquisitions, or judgments of inverse condemnation after March 1, 1975, and shall affect only those assessments of that property which occur after June 8, 1982. (b) (1) A person acquiring replacement property shall request assessment under this section. A request made after four years following the date the property was acquired by eminent domain or purchase, or the date the judgment of inverse condemnation becomes final, shall be subject to subdivision (c). (2) A change in the adjusted base year value of the replacement property acquired, resulting from the application of the provisions of this section, shall be deemed to be effective on the first day of the month following the month in which the property is acquired. The change in value shall be treated as a change in ownership for the purpose of placing supplemental assessments on the supplemental roll pursuant to Chapter 3.5 (commencing with Section 75). The assessor shall, however, appraise the replacement property acquired in accordance with the provisions of this section rather than the provisions of Section 75.10. The provisions of Chapter 3.5 shall be liberally construed in order to provide the benefits of this section and Section 2 of Article XIII A of the California Constitution to affected property owners at the earliest possible date. (c) A request for assessment under this section that is made after four years following the date the property was acquired by eminent domain or purchase, or the date the judgment of inverse condemnation becomes final, shall apply to the lien dates for the last four fiscal years with appropriate roll corrections, refunds, or cancellations. Under an assessment granted pursuant to that request, the assessor shall adjust the base year value of the replacement property acquired in accordance with this section and make adjustments for both of the following: (1) Inflation, as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (2) Any subsequent new construction occurring with respect to the subject real property. (Amended by Stats. 2015, Ch. 454, Sec. 3. (SB 803) Effective January 1, 2016.)
680.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. )
Verify source ↗

This article applies only in counties or cities and counties that have adopted a resolution, on the assessor’s recommendation, requiring certification under the article.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 8.5. Assessment Analyst Certificates [674 - 680] ( Article 8.5 added by Stats. 2015, Ch. 446, Sec. 3. ) ## 680. This article shall only apply in counties or cities and counties that have passed a resolution upon the recommendation of the assessor to require certification as provided by this article. (Added by Stats. 2015, Ch. 446, Sec. 3. (AB 1534) Effective January 1, 2016.)
681.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 9. Consultant Contracts [681- 681.] ( Article 9 added by Stats. 1988, Ch. 1534, Sec. 1. )
Verify source ↗

Contracts for appraisal work must follow bidding, fee, confidentiality, and post-contract record-handling rules.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 9. Consultant Contracts [681- 681.] ( Article 9 added by Stats. 1988, Ch. 1534, Sec. 1. ) ## 681. (a) All contracts for the performance of appraisal work for assessors by any person who is not an employee of the state, any county, or any city shall be entered into only after at least two competitive bids and shall be entered into either on a fixed fee basis or on the basis of an hourly rate with a maximum dollar amount. (b) In addition to any provision in the Real Estate Appraisers’ Licensing and Certification Law (Part 3 (commencing with Section 11300) of Division 4 of the Business and Professions Code), a contractor shall maintain the confidentiality of assessee information and records as provided in Sections 408, 451, and 481 that is obtained in performance of the contract. (1) A request for information and records from an assessee shall be made by the assessor. The assessor may authorize a contractor to request additional information or records, if needed. However, a contractor shall not request that information or records without the written authorization of the assessor. (2) A contractor shall not provide appraisal data in his or her possession to the assessor or a contractor of another county who is not a party to the contract. An assessor may provide that data to the assessor of another county as provided in subdivision (b) of Section 408. (c) A contractor may not retain information contained in, or derived from, an assessee’s confidential information and records after the conclusion, termination, or nonrenewal of the contract. Within 90 days of the conclusion, termination, or nonrenewal of the contract, the contractor shall: (1) Purge and return to the assessor any assessee records, whether originals, copies, or electronically stored, provided by the assessor or otherwise obtained from the assessee. (2) Provide a written declaration to the assessor that the contractor has complied with this subdivision. (d) All contracts entered into pursuant to subdivision (a) shall include a provision incorporating the requirements of subdivisions (b) and (c). This provision of the contract shall use language that is prescribed by the State Board of Equalization. (e) For purposes of this section, a “contractor” means any person who is not an employee of the state, any county, or any city who performs appraisal work pursuant to a contract with an assessor. (Added by renumbering Section 674 by Stats. 2015, Ch. 446, Sec. 2. (AB 1534) Effective January 1, 2016.)
6811.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a business seller owes tax-related amounts under this part, successors or assigns must hold back enough of the purchase price until the former owner shows proof of payment or a board certificate saying nothing is due.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. ) ## 6811. If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due. (Amended by Stats. 1963, Ch. 613.)
6812.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. )
Verify source ↗

A business purchaser who fails to withhold required funds from the purchase price becomes personally liable for that amount, up to the purchase price. The board must issue the certificate or mail notice within 60 days after the latest specified date, and missing that notice can release the purchaser from further withholding obligations.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. ) ## 6812. (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. (b) (1) Within 60 days after the latest of the dates specified in paragraph (2), the board shall either issue the certificate or mail notice, to the purchaser at his or her address as it appears on the records of the board, of the amount that must be paid as a condition of issuing the certificate. (2) For purposes of paragraph (1), the latest of the following dates shall apply: (A) The date the board receives a written request from the purchaser for a certificate. (B) The date of the sale of the business or stock of goods. (C) The date the former owner’s records are made available for audit. (c) Failure of the board to mail the notice referred to in subdivision (b) will release the purchaser from any further obligation to withhold from the purchase price as above provided. The last date upon which the obligation of the successor may be enforced shall be not later than three years after the date the board is notified of the purchase of the business or stock of goods. (Amended by Stats. 1991, Ch. 236, Sec. 7. Effective July 29, 1991.)
6813.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. )
Verify source ↗

A certificate may be issued only after all amounts due under this part are paid, or after payment is secured to the board's satisfaction.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. ) ## 6813. The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. Such security is not subject to the limitations contained in Section 6701. (Added by Stats. 1978, Ch. 827.)
6814.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. )
Verify source ↗

A successor liability notice must be served on the person, generally within 3 years after the board learns of the business or stock purchase.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. ) ## 6814. (a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business or stock of goods. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 6561) of Chapter 5 of this part. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final. (b) (1) If the board finds that a successor’s failure to withhold a sufficient amount of the purchase price to cover the amount owed by the former owner is due to reasonable cause and circumstances beyond the successor’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, the successor may be relieved of any penalty included in the notice of successor liability. (2) Any successor seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Amended by Stats. 1989, Ch. 768, Sec. 4.)
6815.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a business is discontinued and the board holds certain security, applying that security to the taxpayer’s account counts as payment on the taxpayer’s liability to the board on the discontinuation date.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815] ( Article 7 added by Stats. 1941, Ch. 36. ) ## 6815. If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, such security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the business is discontinued. (Added by Stats. 1966, Ch. 5.)
6826.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board must report the amount of collections under this part to the Controller, and the Controller must keep a record of it.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6826. The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof. (Added by Stats. 1941, Ch. 36.)
6827.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The State can use multiple tax-collection remedies, and an action by the board or Attorney General does not force a choice of one remedy over another.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6827. The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1941, Ch. 36.)
6828.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

In proceedings under this chapter, the board may act on behalf of the people of the State of California.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6828. In all proceedings under this chapter the board may act on behalf of the people of the State of California. (Added by Stats. 1941, Ch. 36.)
6829.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a business is terminated, dissolved, or abandoned, certain responsible individuals can be personally liable for unpaid sales and use taxes, interest, and penalties if they willfully fail to pay. The department may collect the liability, and a deficiency notice must be served within the stated time limits.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6829. (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer, member, manager, partner, or other person having control or supervision of, or who is charged with the responsibility for the filing of returns or the payment of tax, or who is under a duty to act for the corporation, partnership, limited partnership, limited liability partnership, or limited liability company in complying with any requirement of this part, shall, notwithstanding any provision in the Corporations Code to the contrary, be personally liable for any unpaid taxes and interest and penalties on those taxes, if the officer, member, manager, partner, or other person willfully fails to pay or to cause to be paid any taxes due from the corporation, partnership, limited partnership, limited liability partnership, or limited liability company pursuant to this part. (b) The officer, member, manager, partner, or other person shall be liable only for taxes that became due during the period they had the control, supervision, responsibility, or duty to act for the corporation, partnership, limited partnership, limited liability partnership, or limited liability company described in subdivision (a), plus interest and penalties on those taxes. (c) Personal liability may be imposed pursuant to this section, only if the department can establish that the corporation, partnership, limited partnership, limited liability partnership, or limited liability company had included tax reimbursement in the selling price of, or added tax reimbursement to the selling price of, tangible personal property sold in the conduct of its business, or when it can be established that the corporation, partnership, limited partnership, limited liability partnership, or limited liability company consumed tangible personal property and failed to pay the tax to the seller or has included use tax on the billing and collected the use tax or has issued a receipt for the use tax and failed to report and pay use tax. (d) For purposes of this section, “willfully fails to pay or to cause to be paid” means that the failure was the result of an intentional, conscious, and voluntary course of action. (e) Except as provided in subdivision (f), the sum due for the liability under this section may be collected by determination and collection in the manner provided in Chapter 5 (commencing with Section 6451) and Chapter 6 (commencing with Section 6701). (f) A notice of deficiency determination under this section shall be served within three years after the last day of the calendar month following the quarterly period in which the department obtains actual knowledge, through its audit or compliance activities, or by written communication by the business or its representative, of the termination, dissolution, or abandonment of the business of the corporation, partnership, limited partnership, limited liability partnership, or limited liability company, or, within eight years after the last day of the calendar month following the quarterly period in which the corporation, partnership, limited partnership, limited liability partnership, or limited liability company business was terminated, dissolved, or abandoned, whichever period expires earlier. If a business or its representative files a notice of termination, dissolution, or abandonment of its business with a state or local agency other than the department, this filing shall not constitute actual knowledge by the department under this section. (Amended by Stats. 2024, Ch. 499, Sec. 15. (SB 1528) Effective January 1, 2025.)
6830.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may contract with private providers outside the state to identify or collect tax debts, and it must give the contractor the information needed to do that work. With board approval, the contractor may refer a tax debt for litigation in the board’s name.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6830. (a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreement with one or more private persons, companies, associations, or corporations providing these services outside this state with respect to the identification of persons or businesses who may owe taxes or other amounts, or the collection of taxes, interest, additions to tax, and penalties. The agreement may provide, at the discretion of the board, the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount required to be identified or collected by the collection agency or provider of these services from the tax debtor. The board shall provide the necessary information for the contractor to fulfill its obligation under that agreement. (b) With the approval of the board, the contractor may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the board. (Amended by Stats. 1995, Ch. 555, Sec. 10. Effective January 1, 1996.)
6831.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board is exempt from subdivisions (c) and (d) of Corporations Code Section 16307 unless, when applying for a seller’s permit, the applicant gives the board a written partnership agreement stating that all business assets will be held in the partnership’s name.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6831. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 4.5. Effective January 1, 1997.)
6832.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may offer a written installment payment agreement for taxes, interest, and penalties, may terminate it for noncompliance, and must provide notice and an administrative review process.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6832. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the due date of the tax, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 6565. (Amended by Stats. 2000, Ch. 1052, Sec. 3.5. Effective January 1, 2001.)
6832.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board must give each qualifying taxpayer an annual statement by July 1, 2000.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6832.5. On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 1999, Ch. 929, Sec. 1.5. Effective January 1, 2000.)
6832.6.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board must send purchasers a simple, nontechnical notice about its authority to let use tax be paid in installments.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6832.6. In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter 3.5, or use tax liability arising from purchases described in Section 6405, the board shall provide notice to purchasers in simple and nontechnical language of its authorization under Section 6832 to enter into an agreement to accept the payment of use tax in installments. The notice shall be mailed to purchasers concurrently with the mailing of the return, notice of determination, or notice of redetermination. (Added by Stats. 2000, Ch. 1052, Sec. 4. Effective January 1, 2001.)
6833.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section lets the tax agency charge a collection cost recovery fee when a person fails to pay amounts due under this part, but only after a demand notice is mailed and subject to a cap tied to the agency’s collection costs.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6833. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 15. (SB 824) Effective January 1, 2022.)
6834.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The tax agency may serve certain earnings withholding orders and related notices electronically to employers, may do so by other electronic technology with the employer’s consent, and may receive the employer’s return electronically.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6834. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 2. (SB 889) Effective January 1, 2024.)
6835.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. )
Verify source ↗

The board may make agreements with the IRS or another state tax agency to collect delinquent tax debts, so long as the arrangement does not cause net displacement of civil service employees.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 8. Miscellaneous Provisions [6826 - 6835] ( Article 8 added by Stats. 1941, Ch. 36. ) ## 6835. (a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a similar tax, for the purpose of collecting delinquent tax debts with respect to amounts assessed or imposed under this part, provided the agreements do not cause the net displacement of civil service employees. The agreement may provide, at the discretion of the board, the rate of payment and the manner in which compensation for services shall be paid. (b) At the discretion of the board, the Internal Revenue Service or the other state collecting the tax debt pursuant to subdivision (a) may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the board. (c) For purposes of this section, “displacement” includes layoff, demotion, involuntary transfer to a new class, involuntary transfer to a new location requiring a change of residence, and time base reductions. “Displacement” does not include changes in shifts or days off, nor does it include reassignment to any other position within the same class and general location. (Added by Stats. 2011, Ch. 455, Sec. 6. (AB 1424) Effective January 1, 2012.)
6850.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States [6850- 6850.] ( Heading of Article 9 amended by Stats. 2012, Ch. 162, Sec. 176. )
Verify source ↗

The board may make agreements to collect certain delinquent tax debts, and after notice the referred amount is treated as final and collectible from the debtor.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 6. Collection of Tax [6701 - 6850] ( Chapter 6 added by Stats. 1941, Ch. 36. ) ## ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States [6850- 6850.] ( Heading of Article 9 amended by Stats. 2012, Ch. 162, Sec. 176. ) ## 6850. (a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing a sales and use tax, or similar tax, if, pursuant to Section 6835, the Internal Revenue Service or such a state has entered into an agreement to collect delinquent tax debts due to the board. (b) Upon written notice to the debtor from the board, any amount referred to the board under subdivision (a) shall be treated as final and due and payable to the State of California, and shall be collected from the debtor by the board in any manner authorized under the law for collection of a delinquent sales and use tax liability, including, but not limited to, the recording of a notice of state tax lien under Article 2 (commencing with Section 7170) of Chapter 14 of Division 7 of Title 1 of the Government Code, and the issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes. (c) This part shall apply to amounts referred under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section. (d) The activities required to implement and administer this section shall not interfere with the primary mission of the board to administer this part. (e) In no event shall a collection under this section be construed as a payment of sales and use taxes imposed under this part, or in accordance with Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251), of Division 2. (Added by Stats. 2011, Ch. 455, Sec. 7. (AB 1424) Effective January 1, 2012.)
69.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

This section lets eligible disaster-damaged property transfer its base year value to comparable replacement property in the same county, subject to timing, valuation, and comparison rules.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 69. (a) Notwithstanding any other law, pursuant to Section 2 of Article XIII A of the Constitution, the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to comparable property within the same county, which is acquired or newly constructed within five years after the disaster, including in the case of the Northridge earthquake, as a replacement for the substantially damaged or destroyed property. At the time the base year value of the substantially damaged or destroyed property is transferred to the replacement property, the substantially damaged or destroyed property shall be reassessed at its full cash value. However, the substantially damaged or destroyed property shall retain its base year value notwithstanding the transfer authorized by this section. If the owner or owners of substantially damaged or destroyed property receive property tax relief under this section, that property shall not be eligible for property tax relief under subdivision (c) of Section 70 in the event of its reconstruction. (b) The replacement base year value of the replacement property acquired shall be determined in accordance with this section. The assessor shall use the following procedure in determining the appropriate replacement base year value of comparable replacement property: (1) If the full cash value of the comparable replacement property does not exceed 120 percent of the full cash value of the property substantially damaged or destroyed, then the adjusted base year value of the property substantially damaged or destroyed shall be transferred to the comparable replacement property as its replacement base year value. (2) If the full cash value of the replacement property exceeds 120 percent of the full cash value of the property substantially damaged or destroyed, then the amount of the full cash value over 120 percent of the full cash value of the property substantially damaged or destroyed shall be added to the adjusted base year value of the property substantially damaged or destroyed. The sum of these amounts shall become the replacement property’s replacement base year value. (3) If the full cash value of the comparable replacement property is less than the adjusted base year value of the property substantially damaged or destroyed, then that lower value shall become the replacement property’s base year value. (4) The full cash value of the property substantially damaged or destroyed shall be the amount of its full cash value immediately prior to its substantial damage or destruction, as determined by the county assessor of the county in which the property is located. (c) For purposes of this section: (1) Property is substantially damaged or destroyed if either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land’s or the improvement’s full cash value immediately prior to the disaster. Damage includes a diminution in the value of property as a result of restricted access to the property where the restricted access was caused by the disaster and is permanent in nature. (2) Replacement property is comparable to the property substantially damaged or destroyed if it is similar in size, utility, and function to the property which it replaces. (A) Property is similar in function if the replacement property is subject to similar governmental restrictions, such as zoning. (B) Both the size and utility of property are interrelated and associated with value. Property is similar in size and utility only to the extent that the replacement property is, or is intended to be, used in the same manner as the property substantially damaged or destroyed and its full cash value does not exceed 120 percent of the full cash value of the property substantially damaged or destroyed. (i) A replacement property or any portion thereof used or intended to be used for a purpose substantially different than the use made of the property substantially damaged or destroyed shall to the extent of the dissimilar use be considered not similar in utility. (ii) A replacement property or portion thereof that satisfies the use requirement but has a full cash value that exceeds 120 percent of the full cash value of the property substantially damaged or destroyed shall be considered, to the extent of the excess, not similar in utility and size. (C) To the extent that replacement property, or any portion thereof, is not similar in function, size, and utility, the property, or portion thereof, shall be considered to have undergone a change in ownership when the replacement property is acquired or newly constructed. (3) “Disaster” means a major misfortune or calamity in an area subsequently proclaimed by the Governor to be in a state of disaster as a result of the misfortune or calamity. (d) (1) This section applies to any comparable replacement property acquired or newly constructed on or after July 1, 1985. (2) The amendments made by Chapter 1053 of the Statutes of 1993 apply to any comparable replacement property that is acquired or newly constructed as a replacement for property substantially damaged or destroyed by a disaster occurring on or after October 20, 1991, and to the determination of base year values for the 1991–92 fiscal year and fiscal years thereafter. (3) The amendments made by Chapter 317 of the Statutes of 2006 apply to any comparable replacement property that is acquired or newly constructed as a replacement for property substantially damaged or destroyed by a disaster occurring on or after July 1, 2003, and to the determination of base year values for the 2003–04 fiscal year and fiscal years thereafter. (e) Only the owner or owners of the property substantially damaged or destroyed, whether one or more individuals, partnerships, corporations, other legal entities, or a combination thereof, shall receive property tax relief under this section. Relief under this section shall be granted to an owner or owners of substantially damaged or destroyed property obtaining title to replacement property. The acquisition of an ownership interest in a legal entity, which directly or indirectly owns real property, is not an acquisition of comparable property. (f) Notwithstanding any other law, the board of supervisors of the County of San Diego may by ordinance extend the time period specified in subdivision (a) to transfer the base year value of property that is substantially damaged or destroyed by the Cedar Fire that commenced in October 2003, as declared by the Governor, to comparable property within the same county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property by two years. This subdivision shall apply to the determination of base year values for the 2003–04 fiscal year and fiscal years thereafter. (g) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 2012–13 fiscal year. (h) (1) Notwithstanding any other law, the time period specified in subdivision (a) to transfer the base year value of qualified property to comparable property, that is within the same county and that is acquired or newly constructed as a replacement for the qualified property, is extended by two years if the last day to transfer the base year value of the qualified property was on or after March 4, 2020, but on or before the COVID-19 emergency termination date or March 4, 2022, whichever is sooner. (2) Notwithstanding any other law, the time period specified in subdivision (a) to transfer the base year value of qualified property to comparable property, that is within the same county and that is acquired or newly constructed as a replacement for the qualified property, is extended by two years if the qualified property was substantially damaged or destroyed on or after March 4, 2020, but on or before the COVID-19 emergency termination date or March 4, 2022, whichever is sooner. (3) This subdivision shall apply to the determination of base year values for the 2015–16 fiscal year and fiscal years thereafter. (4) For purposes of this subdivision, both of the following definitions apply: (A) “COVID-19 emergency termination date” shall be the date the Governor proclaims the termination of the emergency related to the COVID-19 pandemic that was proclaimed on March 4, 2020, pursuant to the California Emergency Services Act (Chapter 7 (commencing with Section 8550) of Division 1 of Title 2 of the Government Code). (B) “Qualified property” means property that is substantially damaged or destroyed, as described in paragraph (1) of subdivision (c), by a disaster that is proclaimed by the Governor. (i) (1) Notwithstanding any law, the time period specified in subdivision (a) to transfer the base year value of qualified property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable property, that is within the same county and that is acquired or newly constructed as a replacement for the property, is extended by three years if the qualified property was substantially damaged or destroyed on or after November 1, 2018, but on or before November 20, 2018. (2) This subdivision shall apply to the determination of base year values for the 2018–19 fiscal year and fiscal years thereafter. (3) For purposes of this subdivision, “qualified property” means property that was substantially damaged or destroyed, as described in paragraph (1) of subdivision (c), by the 2018 Camp Fire disaster, as proclaimed by the Governor. (Amended by Stats. 2023, Ch. 443, Sec. 2. (AB 556) Effective October 8, 2023.)
69.3.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

A county board of supervisors may adopt an ordinance letting eligible owners transfer the base year value of a substantially damaged or destroyed home to comparable replacement property, if they file a timely claim.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 69.3. (a) (1) Notwithstanding any other law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIII A of the California Constitution, a county board of supervisors, after consultation with affected local agencies located within the boundaries of the county, may adopt an ordinance that authorizes the transfer, subject to the conditions and limitations of this section, of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property, including land, of equal or lesser value that is located within the adopting county and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years after the damage or destruction of the original property. (2) The base year value of the original property shall be the base year value of the original property as determined in accordance with Section 110.1, with the inflation factor adjustments permitted by subdivision (f) of Section 110.1, determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed. The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 110.1 for the period subsequent to the date of the substantial damage to, or destruction of, the original property and up to the date the replacement property is acquired or newly constructed, regardless of whether the claimant continued to own the original property during this entire period. The base year or years used to compute the base year value of the original property shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section. (b) For purposes of this section: (1) “Affected local agency” means any city, special district, school district, or community college district that receives an annual allocation of ad valorem property tax revenues. (2) “Claimant” means an owner or owners of real property claiming the property tax relief provided by this section. (3) “Comparable replacement property” means a replacement property that has a full cash value of equal or lesser value as defined in paragraph (6). (4) “Consultation” means a noticed hearing that is conducted by a county board of supervisors concerning the adoption of an ordinance described in subdivision (a) and with respect to which all affected local agencies within the boundaries of the county are provided with reasonable notice of the time and the place of the hearing and a reasonable opportunity to appear and participate. (5) “Disaster” means a major misfortune or calamity in an area subsequently proclaimed by the Governor to be in a state of disaster as a result of the misfortune or calamity. (6) “Equal or lesser value” means that the amount of the full cash value of the replacement property does not exceed one of the following: (A) One hundred five percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the first year following the date of the damage or destruction of the original property. (B) One hundred ten percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the second year following the date of the damage or destruction of the original property. (C) One hundred fifteen percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the third year following the date of the damage or destruction of the original property. For purposes of this paragraph, if the replacement property is, in part, purchased and, in part, newly constructed, the date the “replacement property is purchased or newly constructed” is the date of the purchase or the date of completion of new construction, whichever is later. (7) “Full cash value of the original property” means its full cash value, as determined in accordance with Section 110, immediately prior to its substantial damage or destruction, as determined by the county assessor of the county in which the property is located. (8) “Full cash value of the replacement property” means its full cash value, as determined in accordance with Section 110.1 as of the date upon which it was purchased or new construction was completed, that is applicable on and after that date. (9) “Original property” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as his or her principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated, that has been substantially damaged or destroyed by a disaster. For purposes of this paragraph, land constituting a part of original property includes only that area of reasonable size that is used as a site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Section 61 or a land purchase contract. For purposes of this paragraph, each unit of a multiunit dwelling shall be considered a separate original property. (10) “Owner or owners” means an individual or individuals, but does not include any firm, partnership, association, corporation, company, or other legal entity or organization of any kind. (11) “Replacement property” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as his or her principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated. For purposes of this paragraph, land constituting a part of the replacement property includes only that area of reasonable size that is used as the site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Section 61 or a land purchase contract. For purposes of this paragraph, each unit of a multiunit dwelling shall be considered a separate replacement property. “Replacement property” does not include any property, including land or improvements, if the claimant owned any portion of that property prior to the date of the disaster that damaged or destroyed the original property. (12) “Substantially damaged or destroyed” means property where either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land’s or the improvement’s full cash value immediately prior to the disaster. Damage includes a diminution in the value of property as a result of restricted access to the property where the restricted access was caused by the disaster and is permanent in nature. (c) At the time the base year value of the substantially damaged or destroyed property is transferred to the replacement property pursuant to an ordinance adopted under this section, the substantially damaged or destroyed property shall be reassessed at its full cash value. However, the substantially damaged or destroyed property shall retain its base year value notwithstanding that transfer. If the owner or owners of substantially damaged or destroyed property receive property tax relief under this section, that property shall not be eligible for property tax relief under subdivision (c) of Section 70 in the event of its reconstruction. (d) Only the owner or owners of the property that has been substantially damaged or destroyed may receive property tax relief under an ordinance adopted pursuant to this section. Relief under an ordinance adopted pursuant to this section shall be granted to an owner or owners of a substantially damaged or destroyed property obtaining comparable replacement property. The acquisition of an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of comparable replacement property for purposes of this section. (e) A timely claim for relief under an ordinance adopted pursuant to this section, in that form as shall be prescribed by the board, shall be filed by the owner with the assessor of the county in which the replacement property is located. No relief under an ordinance adopted pursuant to this section shall be granted unless the claim is filed no later than January 1, 1996, or within three years after the replacement property is acquired or newly constructed, whichever is later. (f) Any taxes that were levied on the replacement property prior to the filing of a claim on the basis of the replacement property’s new base year value, and any allowable annual adjustments thereto, shall be canceled or refunded to the claimant to the extent that taxes exceed the amount that would be due when determined on the basis of the adjusted new base year value. (g) This section shall apply to any comparable replacement property of equal or lesser value that is acquired or newly constructed as a replacement for property that has been substantially damaged or destroyed by a disaster occurring on or after October 20, 1991, and to the determination of base year values for the 1991–92 fiscal year and each fiscal year thereafter. (h) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 2012–13 fiscal year. (Amended by Stats. 2011, Ch. 351, Sec. 3. (SB 947) Effective January 1, 2012.)
69.4.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

Qualified contaminated property owners may transfer the property’s base year value to a comparable replacement property if statutory conditions are met.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 69.4. (a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIII A of the California Constitution, the base year value of qualified contaminated property may be transferred, subject to the conditions and limitations of that subdivision and this section, to a comparable replacement property of equal or lesser value that is located in the same county and is acquired or newly constructed as a replacement for the contaminated property, pursuant to subparagraph (A) of paragraph (1) of that subdivision. (2) The limitation in paragraph (1) requiring that the qualified contaminated property and the replacement property be located in the same county does not apply in a county in which the county board of supervisors adopts a resolution making the provisions of this section applicable to replacement properties acquired to replace qualified contaminated properties located in another county within this state. The resolution shall specify the date on and after which its provisions are applicable. The specified date may be a date earlier than the date on which the county adopts the ordinance, but no earlier than November 3, 1998. (b) The replacement property shall be acquired or newly constructed within five years after the original property is sold or otherwise transferred. (c) (1) Upon the sale or transfer of the original property, the assessor shall determine a new base year value for that property in accordance with subdivision (a) of Section 2 of Article XIII A of the California Constitution and Section 110.1. (2) This section does not apply unless the sale or transfer of the original property is a change in ownership that does either of the following: (A) Subjects the original property to reappraisal at its current fair market value in accordance with Section 110.1 or 5803. (B) Results in a base year value determined in accordance with this section, Section 69, Section 69.3, Section 69.5, or Section 69.6 because the property qualifies under this section, Section 69, Section 69.3, Section 69.5, or Section 69.6 as a replacement dwelling or property. (d) Property tax relief under this section is not available for a replacement property if the owner or owners of the original property do either of the following: (1) Receive property tax relief under Section 74.7. (2) Sign a claim under Section 63.1 or 63.2 allowing the base year value to stay with the original property. (e) For purposes of this section: (1) The “original property” means the qualified contaminated property. (2) “Equal or lesser value” means the amount of the full cash value of a replacement property that does not exceed one of the following: (A) One hundred five percent of the amount of the full cash value of the original property, if the replacement property is purchased or newly constructed within the first year following the date of the sale of the original property. (B) One hundred ten percent of the amount of the full cash value of the original property, if the replacement property is purchased or newly constructed within the second year following the date of the sale of the original property. (C) One hundred fifteen percent of the amount of the full cash value of the original property, if the replacement property is purchased or newly constructed within the third year following the date of the sale of the original property. (D) One hundred twenty percent of the amount of the full cash value of the original property, if the replacement property is purchased or newly constructed within the fourth year following the date of the sale of the original property. (E) One hundred twenty-five percent of the amount of the full cash value of the original property, if the replacement property is purchased or newly constructed within the fifth year following the date of the sale of the original property. For purposes of this paragraph, if the replacement property is, in part, purchased and, in part, newly constructed, the date the replacement property is “acquired or newly constructed” is the date of acquisition or the date of completion of construction, whichever is later. (3) The base year value of the original property shall be the base year value of the original property as determined in accordance with Section 110.1, with the inflation factor adjustments permitted by subdivision (f) of Section 110.1. The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 110.1 up to the date the replacement property is acquired or newly constructed, regardless of whether the claimant continued to own the original property during this entire period. The base year or years used to compute the base year value of the original property shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section. (4) “Fair market value of the replacement property” means the full cash value of the replacement property determined in accordance with Section 110.1 as of the date on which that property was acquired or new construction was completed. If the replacement property is, in part, acquired and, in part, newly constructed, “fair market value of the replacement property” means the fair market value of the land and the improvements as of the date of completion. (5) “Fair market value of the qualified contaminated property” means the full cash value of the qualified contaminated property, as if that property was not contaminated, determined in accordance with Section 110.1, as of the date of its sale or transfer by the claimant. (6) “Claimant” means any owner of qualified contaminated property claiming the property tax relief provided by this section. (7) “Comparable replacement property” means a property that is similar in utility and function to the property that it replaces. Property is similar in function and utility if it is, or is intended to be, used in the same manner as the qualified contaminated property. (f) (1) A claimant is not eligible for the property tax relief provided by this section unless a claim is filed within three years of the date the replacement property was purchased or the new construction of the replacement property was completed. (2) The claimant shall provide to the assessor the following information: (A) Proof that the claimant did not participate or acquiesce in any act or omission that rendered the real property uninhabitable or unusable, as applicable, or is related to any individual or entity that committed that act or omission. (B) Proof that the qualified contaminated property has been designated as a toxic or environmental hazard or as an environmental cleanup site by an agency of the State of California or the federal government. (3) The State Board of Equalization shall design the form for claiming eligibility. (g) (1) Upon the timely filing of a claim, the assessor shall adjust the new base year value as of the date the replacement property is acquired or the date the new construction of the replacement property is completed, whichever is later. (2) Any taxes that were levied on the replacement property prior to the filing of the claim on the basis of the replacement property’s new base year value, and any allowable annual adjustments thereto, shall be canceled or refunded to the claimant to the extent that the taxes exceed the amount that would be due when determined on the basis of the adjusted new base year value. (3) Notwithstanding Section 75.10, Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 shall be utilized for purposes of implementing this subdivision, including adjustments of the new base year value of replacement properties acquired prior to the sale or transfer of the qualified contaminated property. (h) This section applies only to replacement property that is acquired or newly constructed on or after January 1, 1995. (Amended by Stats. 2023, Ch. 312, Sec. 3. (SB 890) Effective October 4, 2023.)
69.5.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

This section lets eligible older or severely disabled homeowners transfer the base year value of an original home to a qualifying replacement dwelling, subject to county, value, timing, and filing rules.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 69.5. (a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIII A of the California Constitution, any person over the age of 55 years, or any severely and permanently disabled person, who resides in property that is eligible for the homeowners’ exemption under subdivision (k) of Section 3 of Article XIII of the California Constitution and Section 218 may transfer, subject to the conditions and limitations provided in this section, the base year value of that property to any replacement dwelling of equal or lesser value that is located within the same county and is purchased or newly constructed by that person as his or her principal residence within two years of the sale by that person of the original property, provided that the base year value of the original property shall not be transferred to the replacement dwelling until the original property is sold. (2) Notwithstanding the limitation in paragraph (1) requiring that the original property and the replacement dwelling be located in the same county, this limitation shall not apply in any county in which the county board of supervisors, after consultation with local affected agencies within the boundaries of the county, adopts an ordinance making the provisions of paragraph (1) also applicable to situations in which replacement dwellings are located in that county and the original properties are located in another county within this state. The authorization contained in this paragraph shall be applicable in a county only if the ordinance adopted by the board of supervisors complies with all of the following requirements: (A) It is adopted only after consultation between the board of supervisors and all other local affected agencies within the county’s boundaries. (B) It requires that all claims for transfers of base year value from original property located in another county be granted if the claims meet the applicable requirements of both subdivision (a) of Section 2 of Article XIII A of the California Constitution and this section. (C) It requires that all base year valuations of original property located in another county and determined by its assessor be accepted in connection with the granting of claims for transfers of base year value. (D) It provides that its provisions are operative for a period of not less than five years. (E) The ordinance specifies the date on and after which its provisions shall be applicable. However, the date specified shall not be earlier than November 9, 1988. The specified applicable date may be a date earlier than the date the county adopts the ordinance. (b) In addition to meeting the requirements of subdivision (a), any person claiming the property tax relief provided by this section shall be eligible for that relief only if the following conditions are met: (1) The claimant is an owner and a resident of the original property either at the time of its sale, or at the time when the original property was substantially damaged or destroyed by misfortune or calamity, or within two years of the purchase or new construction of the replacement dwelling. (2) The original property is eligible for the homeowners’ exemption, as the result of the claimant’s ownership and occupation of the property as his or her principal residence, either at the time of its sale, or at the time when the original property was substantially damaged or destroyed by misfortune or calamity, or within two years of the purchase or new construction of the replacement dwelling. (3) At the time of the sale of the original property, the claimant or the claimant’s spouse who resides with the claimant is at least 55 years of age, or is severely and permanently disabled. (4) At the time of claiming the property tax relief provided by subdivision (a), the claimant is an owner of a replacement dwelling and occupies it as his or her principal place of residence and, as a result thereof, the property is currently eligible for the homeowners’ exemption or would be eligible for the exemption except that the property is already receiving the exemption because of an exemption claim filed by the previous owner. (5) The original property of the claimant is sold by him or her within two years of the purchase or new construction of the replacement dwelling. For purposes of this paragraph, the purchase or new construction of the replacement dwelling includes the purchase of that portion of land on which the replacement building, structure, or other shelter constituting a place of abode of the claimant will be situated and that, pursuant to paragraph (3) of subdivision (g), constitutes a part of the replacement dwelling. (6) Except as otherwise provided in paragraph (2) of subdivision (a), the replacement dwelling, including that portion of land on which it is situated that is specified in paragraph (5), is located entirely within the same county as the claimant’s original property. (7) The claimant has not previously been granted, as a claimant, the property tax relief provided by this section, except that this paragraph shall not apply to any person who becomes severely and permanently disabled subsequent to being granted, as a claimant, the property tax relief provided by this section for any person over the age of 55 years. In order to prevent duplication of claims under this section within this state, county assessors shall report quarterly to the State Board of Equalization that information from claims filed in accordance with subdivision (f) and from county records as is specified by the board necessary to identify fully all claims under this section allowed by assessors and all claimants who have thereby received relief. The board may specify that the information include all or a part of the names and social security numbers of claimants and their spouses and the identity and location of the replacement dwelling to which the claim applies. The information may be required in the form of data processing media or other media and in a format that is compatible with the recordkeeping processes of the counties and the auditing procedures of the state. (c) The property tax relief provided by this section shall be available if the original property or the replacement dwelling, or both, of the claimant includes, but is not limited to, either of the following: (1) A unit or lot within a cooperative housing corporation, a community apartment project, a condominium project, or a planned unit development. If the unit or lot constitutes the original property of the claimant, the assessor shall transfer to the claimant’s replacement dwelling only the base year value of the claimant’s unit or lot and his or her share in any common area reserved as an appurtenance of that unit or lot. If the unit or lot constitutes the replacement dwelling of the claimant, the assessor shall transfer the base year value of the claimant’s original property only to the unit or lot of the claimant and any share of the claimant in any common area reserved as an appurtenance of that unit or lot. (2) A manufactured home or a manufactured home and any land owned by the claimant on which the manufactured home is situated. For purposes of this paragraph, “land owned by the claimant” includes a pro rata interest in a resident-owned mobilehome park that is assessed pursuant to subdivision (b) of Section 62.1. (A) If the manufactured home or the manufactured home and the land on which it is situated constitutes the claimant’s original property, the assessor shall transfer to the claimant’s replacement dwelling either the base year value of the manufactured home or the base year value of the manufactured home and the land on which it is situated, as appropriate. If the manufactured home dwelling that constitutes the original property of the claimant includes an interest in a resident-owned mobilehome park, the assessor shall transfer to the claimant’s replacement dwelling the base year value of the claimant’s manufactured home and his or her pro rata portion of the real property of the park. No transfer of base year value shall be made by the assessor of that portion of land that does not constitute a part of the original property, as provided in paragraph (4) of subdivision (g). (B) If the manufactured home or the manufactured home and the land on which it is situated constitutes the claimant’s replacement dwelling, the assessor shall transfer the base year value of the claimant’s original property either to the manufactured home or the manufactured home and the land on which it is situated, as appropriate. If the manufactured home dwelling that constitutes the replacement dwelling of the claimant includes an interest in a resident-owned mobilehome park, the assessor shall transfer the base year value of the claimant’s original property to the manufactured home of the claimant and his or her pro rata portion of the park. No transfer of base year value shall be made by the assessor to that portion of land that does not constitute a part of the replacement dwelling, as provided in paragraph (3) of subdivision (g). This subdivision shall be subject to the limitations specified in subdivision (d). (d) The property tax relief provided by this section shall be available to a claimant who is the coowner of the original property, as a joint tenant, a tenant in common, a community property owner, or a present beneficiary of a trust subject to the following limitations: (1) If a single replacement dwelling is purchased or newly constructed by all of the coowners and each coowner retains an interest in the replacement dwelling, the claimant shall be eligible under this section whether or not any or all of the remaining coowners would otherwise be eligible claimants. (2) If two or more replacement dwellings are separately purchased or newly constructed by two or more coowners and more than one coowner would otherwise be an eligible claimant, only one coowner shall be eligible under this section. These coowners shall determine by mutual agreement which one of them shall be deemed eligible. (3) If two or more replacement dwellings are separately purchased or newly constructed by two coowners who held the original property as community property, only the coowner who has attained the age of 55 years, or is severely and permanently disabled, shall be eligible under this section. If both spouses are over 55 years of age, they shall determine by mutual agreement which one of them is eligible. In the case of coowners whose original property is a multiunit dwelling, the limitations imposed by paragraphs (2) and (3) shall only apply to coowners who occupied the same dwelling unit within the original property at the time specified in paragraph (2) of subdivision (b). (e) Upon the sale of original property, the assessor shall determine a new base year value for that property in accordance with subdivision (a) of Section 2 of Article XIII A of the California Constitution and Section 110.1, whether or not a replacement dwelling is subsequently purchased or newly constructed by the former owner or owners of the original property. This section shall not apply unless the transfer of the original property is a change in ownership that either (1) subjects that property to reappraisal at its current fair market value in accordance with Section 110.1 or 5803 or (2) results in a base year value determined in accordance with this section, Section 69, or Section 69.3 because the property qualifies under this section, Section 69, or Section 69.3 as a replacement dwelling or property. (f) (1) A claimant shall not be eligible for the property tax relief provided by this section unless the claimant provides to the assessor, on a form that shall be designed by the State Board of Equalization and that the assessor shall make available upon request, the following information: (A) The name and social security number of each claimant and of any spouse of the claimant who is a record owner of the replacement dwelling. (B) Proof that the claimant or the claimant’s spouse who resided on the original property with the claimant was, at the time of its sale, at least 55 years of age, or severely and permanently disabled. Proof of severe and permanent disability shall be considered a certification, signed by a licensed physician and surgeon of appropriate specialty, attesting to the claimant’s severely and permanently disabled condition. In the absence of available proof that a person is over 55 years of age, the claimant shall certify under penalty of perjury that the age requirement is met. In the case of a severely and permanently disabled claimant either of the following shall be submitted: (i) A certification, signed by a licensed physician or surgeon of appropriate specialty that identifies specific reasons why the disability necessitates a move to the replacement dwelling and the disability-related requirements, including any locational requirements, of a replacement dwelling. The claimant shall substantiate that the replacement dwelling meets disability-related requirements so identified and that the primary reason for the move to the replacement dwelling is to satisfy those requirements. If the claimant, or the claimant’s spouse or guardian, so declares under penalty of perjury, it shall be rebuttably presumed that the primary purpose of the move to the replacement dwelling is to satisfy identified disability-related requirements. (ii) The claimant’s substantiation that the primary purpose of the move to the replacement dwelling is to alleviate financial burdens caused by the disability. If the claimant, or the claimant’s spouse or guardian, so declares under penalty of perjury, it shall be rebuttably presumed that the primary purpose of the move is to alleviate the financial burdens caused by the disability. (C) The address and, if known, the assessor’s parcel number of the original property. (D) The date of the claimant’s sale of the original property and the date of the claimant’s purchase or new construction of a replacement dwelling. (E) A statement by the claimant that he or she occupied the replacement dwelling as his or her principal place of residence on the date of the filing of his or her claim. (F) Any claim under this section shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed subject to subdivision (k) or (m). (2) A claim for transfer of base year value under this section that is filed after the expiration of the filing period set forth in subparagraph (F) of paragraph (1) shall be considered by the assessor, subject to all of the following conditions: (A) Any base year value transfer granted pursuant to that claim shall apply commencing with the lien date of the assessment year in which the claim is filed. (B) The full cash value of the replacement property in the assessment year described in subparagraph (A) shall be the base year value of the real property in the assessment year in which the base year value was transferred, factored to the assessment year described in subparagraph (A) for both of the following: (i) Inflation as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (ii) Any subsequent new construction occurring with respect to the subject real property that does not qualify for property tax relief pursuant to the criteria set forth in subparagraphs (A) and (B) of paragraph (4) of subdivision (h). (g) For purposes of this section: (1) “Person over the age of 55 years” means any person or the spouse of any person who has attained the age of 55 years or older at the time of the sale of the original property. (2) “Base year value of the original property” means its base year value, as determined in accordance with Section 110.1, with the adjustments permitted by subdivision (b) of Section 2 of Article XIII A of the California Constitution and subdivision (f) of Section 110.1, determined as of the date immediately prior to the date that the original property is sold by the claimant, or in the case where the original property has been substantially damaged or destroyed by misfortune or calamity and the owner does not rebuild on the original property, determined as of the date immediately prior to the misfortune or calamity. If the replacement dwelling is purchased or newly constructed after the transfer of the original property, “base year value of the original property” also includes any inflation factor adjustments permitted by subdivision (f) of Section 110.1 for the period subsequent to the sale of the original property. The base year or years used to compute the “base year value of the original property” shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section. (3) “Replacement dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as his or her principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated. For purposes of this paragraph, land constituting a part of a replacement dwelling includes only that area of reasonable size that is used as a site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Section 61 or a land purchase contract. Each unit of a multiunit dwelling shall be considered a separate replacement dwelling. For purposes of this paragraph, “area of reasonable size that is used as a site for a residence” includes all land if any nonresidential uses of the property are only incidental to the use of the property as a residential site. For purposes of this paragraph, “land owned by the claimant” includes an ownership interest in a resident-owned mobilehome park that is assessed pursuant to subdivision (b) of Section 62.1. (4) “Original property” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as his or her principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated. For purposes of this paragraph, land constituting a part of the original property includes only that area of reasonable size that is used as a site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Section 61 or a land purchase contract. Each unit of a multiunit dwelling shall be considered a separate original property. For purposes of this paragraph, “area of reasonable size that is used as a site for a residence” includes all land if any nonresidential uses of the property are only incidental to the use of the property as a residential site. For purposes of this paragraph, “land owned by the claimant” includes an ownership interest in a resident-owned mobilehome park that is assessed pursuant to subdivision (b) of Section 62.1. (5) “Equal or lesser value” means that the amount of the full cash value of a replacement dwelling does not exceed one of the following: (A) One hundred percent of the amount of the full cash value of the original property if the replacement dwelling is purchased or newly constructed prior to the date of the sale of the original property. (B) One hundred and five percent of the amount of the full cash value of the original property if the replacement dwelling is purchased or newly constructed within the first year following the date of the sale of the original property. (C) One hundred and ten percent of the amount of the full cash value of the original property if the replacement dwelling is purchased or newly constructed within the second year following the date of the sale of the original property. For the purposes of this paragraph, except as otherwise provided in paragraph (4) of subdivision (h), if the replacement dwelling is, in part, purchased and, in part, newly constructed, the date the “replacement dwelling is purchased or newly constructed” is the date of purchase or the date of completion of construction, whichever is later. (6) “Full cash value of the replacement dwelling” means its full cash value, determined in accordance with Section 110.1, as of the date on which it was purchased or new construction was completed, and after the purchase or the completion of new construction. (7) “Full cash value of the original property” means, either: (A) Its new base year value, determined in accordance with subdivision (e), without the application of subdivision (h) of Section 2 of Article XIII A of the California Constitution, plus the adjustments permitted by subdivision (b) of Section 2 of Article XIII A and subdivision (f) of Section 110.1 for the period from the date of its sale by the claimant to the date on which the replacement property was purchased or new construction was completed. (B) In the case where the original property has been substantially damaged or destroyed by misfortune or calamity and the owner does not rebuild on the original property, its full cash value, as determined in accordance with Section 110, immediately prior to its substantial damage or destruction by misfortune or calamity, as determined by the county assessor of the county in which the property is located, without the application of subdivision (h) of Section 2 of Article XIII A of the California Constitution, plus the adjustments permitted by subdivision (b) of Section 2 of Article XIII A of the California Constitution and subdivision (f) of Section 110.1, for the period from the date of its sale by the claimant to the date on which the replacement property was purchased or new construction was completed. (8) “Sale” means any change in ownership of the original property for consideration. (9) “Claimant” means any person claiming the property tax relief provided by this section. If a spouse of that person is a record owner of the replacement dwelling, the spouse is also a claimant for purposes of determining whether in any future claim filed by the spouse under this section the condition of eligibility specified in paragraph (7) of subdivision (b) has been met. (10) “Property that is eligible for the homeowners’ exemption” includes property that is the principal place of residence of its owner and is entitled to exemption pursuant to Section 205.5. (11) “Person” means any individual, but does not include any firm, partnership, association, corporation, company, or other legal entity or organization of any kind. “Person” includes an individual who is the present beneficiary of a trust. (12) “Severely and permanently disabled” means any person described in subdivision (b) of Section 74.3. (13) For the purposes of this section, property is “substantially damaged or destroyed by misfortune or calamity” if either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land’s or the improvement’s full cash value immediately prior to the misfortune or calamity. Damage includes a diminution in the value of property as a result of restricted access to the property where the restricted access was caused by the misfortune or calamity and is permanent in nature. (h) (1) Upon the timely filing of a claim described in subparagraph (F) of paragraph (1) of subdivision (f), the assessor shall adjust the new base year value of the replacement dwelling in conformity with this section. This adjustment shall be made as of the latest of the following dates: (A) The date the original property is sold. (B) The date the replacement dwelling is purchased. (C) The date the new construction of the replacement dwelling is completed. (2) Any taxes that were levied on the replacement dwelling prior to the filing of the claim on the basis of the replacement dwelling’s new base year value, and any allowable annual adjustments thereto, shall be canceled or refunded to the claimant to the extent that the taxes exceed the amount that would be due when determined on the basis of the adjusted new base year value. (3) Notwithstanding Section 75.10, Chapter 3.5 (commencing with Section 75) shall be utilized for purposes of implementing this subdivision, including adjustments of the new base year value of replacement dwellings acquired prior to the sale of the original property. (4) In the case where a claim under this section has been timely filed and granted, and new construction is performed upon the replacement dwelling subsequent to the transfer of base year value, the property tax relief provided by this section also shall apply to the replacement dwelling, as improved, and thus there shall be no reassessment upon completion of the new construction if both of the following conditions are met: (A) The new construction is completed within two years of the date of the sale of the original property and the owner notifies the assessor in writing of completion of the new construction within six months after completion. (B) The fair market value of the new construction on the date of completion, plus the full cash value of the replacement dwelling on the date of acquisition, is not more than the full cash value of the original property as determined pursuant to paragraph (7) of subdivision (g) for purposes of granting the original claim. (i) Any claimant may rescind a claim for the property tax relief provided by this section and shall not be considered to have received that relief for purposes of paragraph (7) of subdivision (b), and the assessor shall grant the rescission, if a written notice of rescission is delivered to the office of the assessor as follows: (1) A written notice of rescission signed by the original filing claimant or claimants is delivered to the office of the assessor in which the original claim was filed. (2) (A) Except as otherwise provided in this paragraph, the notice of rescission is delivered to the office of the assessor before the date that the county first issues, as a result of relief granted under this section, a refund check for property taxes imposed upon the replacement dwelling. If granting relief will not result in a refund of property taxes, then the notice shall be delivered before payment is first made of any property taxes, or any portion thereof, imposed upon the replacement dwelling consistent with relief granted under this section. If payment of the taxes is not made, then notice shall be delivered before the first date that those property taxes, or any portion thereof, imposed upon the replacement dwelling, consistent with relief granted under this section, are delinquent. (B) Notwithstanding any other provision in this division, any time the notice of rescission is delivered to the office of the assessor within six years after relief was granted, provided that the replacement property has been vacated as the claimant’s principal place of residence within 90 days after the original claim was filed, regardless of whether the property continues to receive the homeowners’ exemption. If the rescission increases the base year value of a property, or the homeowners’ exemption has been incorrectly allowed, appropriate escape assessments or supplemental assessments, including interest as provided in Section 506, shall be imposed. The limitations periods for any escape assessments or supplemental assessments shall not commence until July 1 of the assessment year in which the notice of rescission is delivered to the office of the assessor. (3) The notice is accompanied by the payment of a fee as the assessor may require, provided that the fee shall not exceed an amount reasonably related to the estimated cost of processing a rescission claim, including both direct costs and developmental and indirect costs, such as costs for overhead, personnel, supplies, materials, office space, and computers. (j) (1) With respect to the transfer of base year value of original properties to replacement dwellings located in the same county, this section, except as provided in paragraph (3) or (4), shall apply to any replacement dwelling that is purchased or newly constructed on or after November 6, 1986. (2) With respect to the transfer of base year value of original properties to replacement dwellings located in different counties, except as provided in paragraph (4), this section shall apply to any replacement dwelling that is purchased or newly constructed on or after the date specified in accordance with subparagraph (E) of paragraph (2) of subdivision (a) in the ordinance of the county in which the replacement dwelling is located, but shall not apply to any replacement dwelling which was purchased or newly constructed before November 9, 1988. (3) With respect to the transfer of base year value by a severely and permanently disabled person, this section shall apply only to replacement dwellings that are purchased or newly constructed on or after June 6, 1990. (4) The amendments made to subdivision (e) by the act adding this paragraph shall apply only to replacement dwellings under Section 69 that are acquired or newly constructed on or after October 20, 1991, and shall apply commencing with the 1991–92 fiscal year. (k) (1) In the case in which a county adopts an ordinance pursuant to paragraph (2) of subdivision (a) that establishes an applicable date which is more than three years prior to the date of adoption of the ordinance, those potential claimants who purchased or constructed replacement dwellings more than three years prior to the date of adoption of the ordinance and who would, therefore, be precluded from filing a timely claim, shall be deemed to have timely filed a claim if the claim is filed within three years after the date that the ordinance is adopted. This paragraph may not be construed as a waiver of any other requirement of this section. (2) In the case in which a county assessor corrects a base year value to reflect a pro rata change in ownership of a resident-owned mobilehome park that occurred between January 1, 1989, and January 1, 2002, pursuant to paragraph (4) of subdivision (b) of Section 62.1, those claimants who purchased or constructed replacement dwellings more than three years prior to the correction and who would, therefore, be precluded from filing a timely claim, shall be deemed to have timely filed a claim if the claim is filed within three years of the date of notice of the correction of the base year value to reflect the pro rata change in ownership. This paragraph may not be construed as a waiver of any other requirement of this section. (3) This subdivision does not apply to a claimant who has transferred his or her replacement dwelling prior to filing a claim. (4) The property tax relief provided by this section, but filed under this subdivision, shall apply prospectively only, commencing with the lien date of the assessment year in which the claim is filed. There shall be no refund or cancellation of taxes prior to the date that the claim is filed. (l) No escape assessment may be levied if a transfer of base year value under this section has been erroneously granted by the assessor pursuant to an expired ordinance authorizing intercounty transfers of base year value. (m) (1) The amendments made to subdivisions (b) and (g) of this section by Chapter 613 of the Statutes of 2001 shall apply: (A) With respect to the transfer of base year value of original properties to replacement dwellings located in the same county, to any replacement dwelling that is purchased or newly constructed on or after November 6, 1986. (B) With respect to the transfer of base year value of original properties to replacement dwellings located in different counties, to any replacement dwelling that is purchased or newly constructed on or after the date specified in accordance with subparagraph (E) of paragraph (2) of subdivision (a) in the ordinance of the county in which the replacement dwelling is located, but not to any replacement dwelling that was purchased or newly constructed before November 9, 1988. (C) With respect to the transfer of base year value by a severely and permanently disabled person, to replacement dwellings that are purchased or newly constructed on or after June 6, 1990. (2) The property tax relief provided by this section in accordance with this subdivision shall apply prospectively only commencing with the lien date of the assessment year in which the claim is filed. There shall be no refund or cancellation of taxes prior to the date that the claim is filed. (n) A claim filed under this section is not a public document and is not subject to public inspection, except that a claim shall be available for inspection by the claimant or the claimant’s spouse, the claimant’s or the claimant’s spouse’s legal representative, the trustee of a trust in which the claimant or the claimant’s spouse is a present beneficiary, and the executor or administrator of the claimant’s or the claimant’s spouse’s estate. (o) The amendments made to this section by the act adding this subdivision shall apply commencing with the lien date for the 2012–13 fiscal year. (Amended by Stats. 2011, Ch. 351, Sec. 4. (SB 947) Effective January 1, 2012.)
69.6.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )
Verify source ↗

This section lets certain eligible homeowners transfer the taxable value of an original home to a replacement dwelling, if the conditions and filing deadlines are met.

## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 69.6. Notwithstanding any other law, on and after April 1, 2021, the following shall apply: (a) Pursuant to subdivision (b) of Section 2.1 of Article XIII A of the California Constitution, any person over 55 years of age, any severely and permanently disabled person, or a victim of wildfire or natural disaster who resides in property that is eligible for either the homeowners’ exemption, under subdivision (k) of Section 3 of Article XIII of the California Constitution and Section 218, or the disabled veteran’s exemption, under subdivision (a) of Section 4 of Article XIII of the California Constitution and Section 205.5, may transfer, subject to the conditions and limitations provided in this section, the taxable value of that property to any replacement dwelling that is purchased or newly constructed by that person as their principal residence within two years of the sale by that person of the original property, provided that the taxable value of the original property shall not be transferred to the replacement dwelling until the original property is sold. A person shall not be allowed to transfer the taxable value of a primary residence pursuant to this section more than three times as a claimant who is over 55 years of age or severely or permanently disabled. (b) In addition to meeting the requirements of subdivision (a), any person claiming the property tax relief provided by this section shall be eligible for that relief only if the following conditions are met: (1) The claimant is an owner and a resident of the original property either at the time of its sale or within two years of the purchase or new construction of the replacement dwelling. (2) The original property is eligible for the homeowners’ exemption or the disabled veteran’s exemption, as the result of the claimant’s ownership and occupation of the property as their principal residence, either at the time of its sale or within two years of the purchase or new construction of the replacement dwelling. (3) At the time of the sale of the original property, the claimant is over 55 years of age, is severely and permanently disabled, or is a victim of wildfire or natural disaster. (4) At the time of claiming the property tax relief provided by subdivision (a), the claimant is an owner of a replacement dwelling and occupies it as their principal place of residence and, as a result thereof, the property is currently eligible for the homeowners’ exemption or the disabled veteran’s exemption, or would be eligible for the exemption except that the property is already receiving the exemption because of an exemption claim filed by the previous owner. (5) The claimant sells the original property within two years of the purchase or new construction of the replacement dwelling. For purposes of this paragraph: (A) Either the sale of the original property or the purchase or new construction of the replacement dwelling, but not both, may occur before April 1, 2021. (B) The purchase or new construction of the replacement dwelling includes the purchase of that portion of land on which the replacement building, structure, or other shelter constituting a place of abode of the claimant will be situated and that constitutes a part of the replacement dwelling. (6) The claimant has not previously been granted, as a claimant who is over 55 years of age or severely and permanently disabled, the property tax relief provided by this section more than two times. This limitation shall not apply to claimants who are victims of wildfire or natural disaster. In order to prevent more than three claims under this section within this state per person, each county assessor shall report quarterly to the State Board of Equalization that information from claims filed and from county records as is specified by the board to be necessary to identify fully all claims under this section allowed by assessors and all claimants who have thereby received relief. The board may specify that the information include all or a part of the names and social security numbers of claimants and the identity and location of the replacement dwelling to which the claim applies. The information may be required in the form of data processing media or other media and in a format that is compatible with the recordkeeping processes of the counties and the auditing procedures of the state. (c) (1) To receive the property tax relief under this section, a claim shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed. (2) A claim for transfer of taxable value under this section that is filed after the expiration of the filing period set forth in paragraph (1) shall be considered by the assessor, subject to both of the following conditions: (A) Any base year value transfer granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed. (B) The full cash value of the replacement dwelling in the assessment year described in subparagraph (A) shall be the base year value of the real property in the assessment year in which the base year value was transferred, factored to the assessment year described in subparagraph (A) for all of the following: (i) Inflation as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (ii) Any subsequent new construction occurring with respect to the subject real property that does not qualify for property tax relief pursuant to the criteria set forth in subparagraphs (A) and (B) of paragraph (7) of subdivision (e). (d) For the purposes of this section, the following terms have the following meanings: (1) “Person over 55 years of age” means any person who has attained the age of 55 years or older at the time of the sale of the original property. (2) “Taxable value of the original property” means its base year value, as determined in accordance with Section 110.1, with the adjustments permitted by subdivision (b) of Section 2 of Article XIII A of the California Constitution and subdivision (f) of Section 110.1, determined as of the date that the original property is sold by the claimant, or in the case where the original property has been substantially damaged or destroyed by wildfire or natural disaster and the owner does not rebuild on the original property, determined as of the date immediately before the wildfire or natural disaster. (3) “Replacement dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as the claimant’s principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated. For purposes of this paragraph, land constituting a part of a replacement dwelling includes only that area of reasonable size that is used as a site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Section 61 or a land purchase contract. Each unit of a multiunit dwelling shall be considered a separate replacement dwelling. For purposes of this paragraph, “area of reasonable size that is used as a site for a residence” includes all land if any nonresidential uses of the property are only incidental to the use of the property as a residential site. For purposes of this paragraph, “land owned by the claimant” includes an ownership interest in a resident-owned mobilehome park that is assessed pursuant to subdivision (b) of Section 62.1. (4) “Original property” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as the claimant’s principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated. For purposes of this paragraph, land constituting a part of the original property includes only that area of reasonable size that is used as a site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Section 61 or a land purchase contract. Each unit of a multiunit dwelling shall be considered a separate original property. For purposes of this paragraph, “area of reasonable size that is used as a site for a residence” includes all land if any nonresidential uses of the property are only incidental to the use of the property as a residential site. For purposes of this paragraph, “land owned by the claimant” includes an ownership interest in a resident-owned mobilehome park that is assessed pursuant to subdivision (b) of Section 62.1. (5) For purposes of this section, an original dwelling or replacement dwelling shall not be considered a multiunit dwelling if: (A) there is a dwelling unit on the property, (B) the only other units on the real property are accessory dwelling units or junior accessory dwelling units, (C) any accessory dwelling units and junior accessory dwelling units are not separately alienable from the title of any other dwelling unit on the property, and (D) the claimant occupies one of the structures as their primary residence. (6) For the purposes of this subdivision, except as otherwise provided in paragraph (7) of subdivision (e), if the replacement dwelling is, in part, purchased and, in part, newly constructed, the date the “replacement dwelling is purchased or newly constructed” is the date of purchase or the date of completion of construction, whichever is later. (7) “Full cash value of the replacement dwelling” means its full cash value, determined in accordance with Section 110.1, as of the date on which it was purchased or new construction was completed, and after the purchase or the completion of new construction. (8) “Full cash value of the original property” means either of the following, as applicable: (A) Its new base year value, in accordance with Section 75.8, without the application of subdivision (c) of Section 2.1 of Article XIII A of the California Constitution, plus the adjustments permitted by subdivision (b) of Section 2 of Article XIII A and subdivision (f) of Section 110.1 for the period from the date of its sale by the claimant to the date on which the replacement dwelling was purchased or new construction was completed. (B) In the case where the original property has been substantially damaged or destroyed by wildfire or natural disaster and the owner does not rebuild on the original property, its full cash value, as determined in accordance with Section 110, immediately before its substantial damage or destruction by wildfire or natural disaster, as determined by the assessor of the county in which the property is located, without the application of subdivision (c) of Section 2.1 of Article XIII A of the California Constitution, plus the adjustments permitted by subdivision (b) of Section 2 of Article XIII A of the California Constitution and subdivision (f) of Section 110.1, for the period from the date of its sale by the claimant to the date on which the replacement property was purchased or new construction was completed. (9) “Sale” means any change in ownership of the original property for consideration. (10) “Claimant” means any person claiming the property tax relief provided by this section. (11) “Property that is eligible for the homeowners’ exemption” includes property that is the principal place of residence of its owner and is entitled to exemption pursuant to Section 205.5. (12) “Person” means any individual, but does not include any firm, partnership, association, corporation, company, or other legal entity or organization of any kind. “Person” includes an individual who is the present beneficiary of a trust. (13) “Equal or lesser value” means that the amount of the full cash value of a replacement dwelling does not exceed one of the following: (A) One hundred percent of the amount of the full cash value of the original property if the replacement dwelling is purchased or newly constructed prior to the date of the sale of the original property. (B) One hundred and five percent of the amount of the full cash value of the original property if the replacement dwelling is purchased or newly constructed within the first year following the date of the sale of the original property. (C) One hundred and ten percent of the amount of the full cash value of the original property if the replacement dwelling is purchased or newly constructed within the second year following the date of the sale of the original property. (14) For the purposes of this section, original property is “substantially damaged or destroyed by wildfire or natural disaster” if either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land’s or the improvement’s full cash value immediately before the wildfire or natural disaster. Damage includes a diminution in the value of the original property as a result of restricted access caused by the wildfire or natural disaster. (e) (1) Upon the timely filing of a claim described in paragraph (1) of subdivision (c), the assessor shall adjust the new base year value of the replacement dwelling in conformity with this section. This adjustment shall be made as of the latest of the following dates: (A) The date the original property is sold. (B) The date the replacement dwelling is purchased. (C) The date the new construction of the replacement dwelling is completed. (2) If the full cash value of the replacement dwelling is of equal or lesser value than that of the original property, the taxable value shall be deemed to be the taxable value of the original property. (3) If the full cash value of the replacement dwelling is of greater value than the original property, the taxable value of the replacement dwelling shall be calculated by adding the difference between the full cash value of the original property and the full cash value of the replacement dwelling to the taxable value of the original property. (4) If the replacement dwelling is purchased or newly constructed after the transfer of the original property, “taxable value of the original property” also includes any inflation factor adjustments permitted by subdivision (f) of Section 110.1 for the period subsequent to the sale of the original property. The base year or years used to compute the “taxable value of the original property” shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section. (5) Any taxes that were levied on the replacement dwelling prior to the filing of the claim on the basis of the replacement dwelling’s new base year value, and any allowable annual adjustments thereto, shall be canceled or refunded to the claimant to the extent that the taxes exceed the amount that would be due when determined on the basis of the adjusted new base year value. (6) Notwithstanding Section 75.10, Chapter 3.5 (commencing with Section 75) shall be utilized for purposes of implementing this subdivision, including adjustments of the new base year value of replacement dwellings acquired prior to the sale of the original property. (7) In the case when a claim under this section has been timely filed and granted, and new construction is performed upon the replacement dwelling subsequent to the transfer of base year value, the property tax relief provided by this section also shall apply to the replacement dwelling, as improved, and thus there shall be no reassessment upon completion of the new construction if both of the following conditions are met: (A) The new construction is completed within two years of the date of the sale of the original property and the owner notifies the assessor in writing of completion of the new construction within six months after completion. (B) The fair market value of the new construction on the date of completion, plus the full cash value of the replacement dwelling on the date of acquisition, is not more than the full cash value of the original property as determined pursuant to paragraph (8) of subdivision (d) for purposes of granting the original claim. (f) A claim filed under this section is not a public document and is not subject to public inspection, except that a claim shall be available for inspection by the claimant or the claimant’s spouse, the claimant’s or the claimant’s spouse’s legal representative, the trustee of a trust in which the claimant or the claimant’s spouse is a present beneficiary, and the executor or administrator of the claimant’s or the claimant’s spouse’s estate. (g) (1) After consultation with the California Assessors’ Association, the Board of Equalization shall, by emergency regulation, adopt regulations and produce claim forms and instructions necessary to implement this section and Section 2.1 of Article XIII A of the California Constitution. (2) Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. (Amended by Stats. 2023, Ch. 312, Sec. 4. (SB 890) Effective October 4, 2023.)
6901.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

If the department finds an overpayment or improper collection/computation, it must record and certify the excess, credit it against amounts due, and refund any balance; certain use tax overpayments are refunded or credited to the purchaser. Determinations over $50,000 must be publicly available for at least 10 days.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6901. (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department and shall certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited by the department on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors, if a determination by the department is made in any of the following cases: (1) Any amount of tax, interest, or penalty was not required to be paid. (2) Any amount of prepayment of sales tax, interest, or penalty paid pursuant to Article 1.5 (commencing with Section 6480) of Chapter 5 was not required to be paid. (3) Any amount that is approved as a settlement pursuant to Section 7093.5. (b) Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to Article 1 (commencing with Section 6201) of Chapter 3 shall be credited or refunded by the state to the purchaser. Any determination by the department 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. (Amended by Stats. 2022, Ch. 474, Sec. 8. (SB 1496) Effective January 1, 2023.)
6901.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

If a person charges a customer for tax reimbursement on a non-taxable or excessive amount, the person must refund the customer after notice; if they do not, the person must pay that amount to the state.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6901.5. When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the Board of Equalization or by the customer that such excess has been ascertained. In the event of his or her failure or refusal to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Notwithstanding subdivision (b) of Section 6904, those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Amended by Stats. 1987, Ch. 38, Sec. 4.)
6902.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section sets deadlines for filing refund or credit claims, and bars the board from approving refunds or credits after the deadline unless a claim is timely filed or a stated waiver exception applies.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902. (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. (2) For persons required to file returns on an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the calendar month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 6488. (b) A refund may be approved by the board for any period for which a waiver is given under Section 6488 if a claim therefor is filed with the board before the expiration of the period agreed upon. (Amended by Stats. 1992, Ch. 902, Sec. 6. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.)
6902.1.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The State Board of Equalization must refund an overpayment to a purchaser when the stated proof requirements are met for a qualifying used mobilehome sale.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.1. (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on which the registration was transferred during the period from January 1, 1977 to January 1, 1980, and on which use tax has been paid on items not part of a mobilehome as a vehicle as set forth in Sections 6012.2 and 6276.1, the State Board of Equalization shall refund such overpayment to the purchaser of the mobilehome. (b) Notwithstanding the provisions of Section 6902, any purchaser entitled to a refund pursuant to subdivision (a) may file a claim for refund until December 31, 1982. (Added by Stats. 1981, Ch. 781, Sec. 1.)
6902.10.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Qualified small business employers must apply to the department for a tentative credit reservation amount, and the department must process applications within the rules and deadlines in this section.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.10. (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 govern the construction of this section. (b) A qualified small business employer shall submit an application to the department in a form and manner prescribed by the department for a tentative credit reservation amount for the small business hiring tax credit allowed to a qualified small business employer pursuant to Section 17053.71 or 23628, or both. (c) The application shall include all of the following: (1) The net increase in qualified employees, as determined pursuant to subdivision (c) of Section 17053.71 or subdivision (c) of Section 23628. (2) (A) If the credit will be applied under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), or both. (B) If the qualified small business employer makes an irrevocable election to apply the credit against qualified sales and use taxes pursuant to Section 6902.9 in lieu of claiming the credit allowed by Section 17053.71 or 23628. An election under this subparagraph shall be allowed only for a qualified small business employer with an active seller’s permit or active certificate of registration-use tax. The election shall not be amended by the qualified small business employer or converted entity. (3) If the applicant makes the election to apply the credit against qualified sales and use taxes as described in subparagraph (B) of paragraph 2, the qualified small business employer’s active seller’s permit number or active certificate of registration-use tax number. (4) Valid state employer identification number of the qualified small business employer. (5) Any other information and documentation as deemed necessary by the department. (d) (1) Qualified small business employers shall submit, and the department shall accept, applications for tentative credit reservation amounts during the period beginning November 1, 2021, and ending November 30, 2021, or an earlier date determined by the department when the maximum cumulative total allocation limit in subdivision (e) is reached. (2) Applications shall not be accepted by the department after November 30, 2021, or any other date determined by the department. (3) The date and time an application is received shall be determined by the department. The determination of the department with respect to the date and time an application is received shall not be reviewed in any administrative or judicial proceeding. (e) (1) The aggregate amount of credit that may be allocated pursuant to Sections 6902.9, 17053.71, and 23628 shall not exceed the cumulative total of seventy million dollars ($70,000,000) plus any amount of credit not allocated, and not required to be allocated, pursuant to subdivision (e) of Section 6902.8. (2) The department shall allocate a tentative credit reservation to qualified small business employers on a first-come-first-served basis. For each application received, the total amount of credit available for allocation shall be reduced by an amount equal to the allocated tentative credit reservation amount. (3) The tentative credit reservation amount per qualified small business employer shall be equal to the amount calculated pursuant to subparagraph (A) minus the amount calculated pursuant to subparagraph (B). (A) The amount, not exceeding one hundred fifty thousand dollars ($150,000), that is equal to the net increase in qualified employees, as reported on the application, multiplied by one thousand dollars ($1,000). (B) If the qualified small business employer received a tentative credit reservation amount pursuant to Section 6902.8, either of the following: (i) For a qualified small business employer that made an irrevocable election pursuant to Section 6902.8 to apply the credit against qualified sales and use taxes pursuant to Section 6902.7, the credit amounts allocated to the qualified small business employer pursuant to Sections 6902.7 and 6902.8. (ii) For a qualified small business employer that elected to apply the credit under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), or both, the tentative credit reservation amount received by the qualified small business employer pursuant to Section 6902.8. (4) The department shall, within 30 days of receiving the application, notify the applicant of the tentative credit reservation amount. The amount allocated shall not constitute a determination by the department with respect to any of the requirements of this section or eligibility for the credit authorized by Section 6902.9, 17053.71, or 23628. (5) The department shall periodically provide on its website the aggregate allocated tentative credit reservation amount under Sections 6902.9, 17053.71, and 23628 and the remaining credit amount available for allocation. (6) The department may revise, on or before March 30, 2022, a qualified small business employer’s election to apply a credit against qualified sales and use taxes and instead apply the credit to taxes administered pursuant to Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), or both, if the qualified small business employer’s seller’s permit or certificate of registration-use tax has been suspended, revoked, canceled, or closed. (7) (A) The department shall cancel or reduce a qualified small business employer’s tentative credit reservation amount if the qualified small business employer fails to provide application information or documentation required by subdivision (c) to the department within 15 calendar days after the department requests the information. (B) Notwithstanding subparagraph (A), the department may reduce a qualified small business employer’s tentative credit reservation amount for clerical errors or upon request by the applicant. (8) (A) Tentative credit reservation amounts that become available on and after December 1, 2021, and before April 1, 2022, shall be made available to qualified small business employers and converted entities that applied for a tentative credit reservation amount pursuant to subdivision (a) but did not receive a tentative credit reservation amount because the aggregate amount of tentative credit reservations applied for pursuant to Sections 6902.9, 17053.71, and 23628 exceeded the cumulative total described in paragraph (1). (B) Tentative credit reservation amounts made available pursuant to subparagraph (A) shall be made available to qualified small business employers and converted entities on a first-come-first-served basis based on the order in which the application was received. (f) Notwithstanding Section 7056, the department shall provide the Franchise Tax Board, in the form and manner agreed upon by the department and the Franchise Tax Board, any and all information provided by each applicant pursuant to subdivision (c) and any other information deemed necessary by the department and the Franchise Tax Board to administer and enforce this section and Sections 17053.71 and 23268. (g) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement, administer, and enforce its duties under this section. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding any other law, the emergency regulations adopted by the department may remain in effect for two years from adoption. (Added by Stats. 2021, Ch. 82, Sec. 6. (AB 150) Effective July 16, 2021.)
6902.2.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section lets certain people claim a refund instead of taking a specified tax credit, but the refund claim has to meet filing and documentation rules.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.2. (a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer or use tax on a purchase or purchases of property for which a credit may be allowed pursuant to those sections, may file a claim for refund equal to the credit amount that would otherwise be allowed pursuant to those sections. Any claim so filed shall be submitted to the board on a form prescribed by the board, shall be filed no earlier than the date a claim could have been made for a tax credit or carryover of a credit under Section 17053.49 or 23649, whichever is applicable, and shall be for an amount not in excess of the amount of the credit that could have been used to reduce the “net tax,” as defined in Section 17039, or the “tax,” as defined in Section 23036. Any credit carried over pursuant to Section 17053.49 or Section 23649 may not be refunded under this section until the credit carried over could be applied to reduce the “net tax” (as defined in Section 17039) or the “tax” (as defined in Section 23036), as applicable. Under no circumstances may any claim for refund exceed the “net tax,” as defined by Section 17039, or the “tax,” as defined by Section 23036, after the allowance of any credits authorized by Section 17039 or 23036. A claim for refund shall, unless the sale or use of the property is otherwise exempt under this part, be accompanied by proof of payment of the tax to a retailer, including, but not limited to, a copy of an invoice or purchase contract that indicates the following: (A) The date on which the purchase occurred. (B) A description of the property purchased. (C) The price paid for the property. (D) The amount of tax paid with respect to the purchase. (2) In the case of a person who has self-reported use tax to the board, the claim for refund shall also indicate the amount of use tax paid and the period for which that tax was remitted. (3) Any person who claims a refund under this section shall make an irrevocable election to waive the equivalent amount of credit allowed under Section 17053.49 or 23649. Any refund claimed under this section shall be in lieu of claiming any credit under Section 17053.49 or 23649. Any person electing to file a claim for refund pursuant to this section shall provide a copy of the personal or corporation tax return on which the tax liability was assessed for which the in-lieu refund is being claimed under this section. (b) No interest shall be paid on any refund made pursuant to this section. (c) Notwithstanding Section 6961, the board may recover any refund or part thereof that is erroneously made pursuant to this section. In recovering any erroneous refund made pursuant to this section, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 6481) or Article 4 (commencing with Section 6536) of Chapter 5. Except in the case of fraud, that determination shall be made within three years from the last day of the month following the quarterly period in which the board approved the refund. (d) The board shall provide an annual listing to the Franchise Tax Board, in a form and manner agreed upon by the board and the Franchise Tax Board, of the persons who during the year have claimed a refund of sales or use tax under this section and the amount of the refund issued to each person. (e) Any refund approved by the board pursuant to this section shall be payable from the General Fund. (Amended by Stats. 2003, Ch. 606, Sec. 1. Effective January 1, 2004.)
6902.3.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.3. Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for refund is filed within three years of the date of overpayment. (Amended by Stats. 2006, Ch. 538, Sec. 617. Effective January 1, 2007.)
6902.4.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The refund claim limitation period is paused while a person is financially disabled, if the statute’s conditions are met.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.4. (a) The limitation period specified in Section 6902 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that, without regard to this section, is barred by operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 1999, Ch. 929, Sec. 1.7. Effective January 1, 2000.)
6902.5.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Qualified taxpayers and certain affiliates may elect to apply specified credits against qualified sales and use taxes, and may instead seek refunds or future offsets subject to filing rules and dollar caps.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.5. (a) For the purposes of this section: (1) “Qualified taxpayer” means a person who is a qualified taxpayer within the meaning of paragraph (17) of subdivision (b) of Section 17053.85, 17053.95, 23685, or 23695, paragraph (19) of subdivision (b) of Section 17053.98 or 23698, or paragraph (20) of subdivision (b) of Section 17053.98.1 or 23698.1. (2) “Affiliate” means a qualified taxpayer’s affiliated corporation that has been assigned any portion of the credit amount by the qualified taxpayer pursuant to subdivision (c) of Section 23685, subdivision (c) of Section 23695, subdivision (c) of Section 23698, or subdivision (c) of Section 23698.1. (3) “Credit amount” means an amount equal to the tax credit amount that would otherwise be allowed to a qualified taxpayer pursuant to Section 17053.85, 17053.95, 17053.98, 17053.98.1, 23685, 23695, 23698, or 23698.1, but for the election made pursuant to this section. (4) “Production period” means the production period as defined in paragraph (12) of subdivision (b) of Section 17053.85, 17053.95, 23685, or 23695, in paragraph (14) of subdivision (b) of Section 17053.98 or 23698, or in paragraph (15) of subdivision (b) of Section 17053.98.1 or Section 23698.1. (5) (A) “Qualified sales and use taxes” means any state sales and use taxes imposed by Part 1 (commencing with Section 6001), on the operative date of the act adding this section. (B) Notwithstanding subparagraph (A), “qualified sales and use taxes” does not mean taxes imposed by Section 6051.2, 6051.5, 6201.2, 6201.5, Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Section 35 of Article XIII of the California Constitution. (b) (1) A qualified taxpayer may, in lieu of claiming the credit allowed by Section 17053.85, 17053.95, 17053.98, 17053.98.1, 23685, 23695, 23698, or 23698.1, make an irrevocable election to apply the credit amount against qualified sales and use taxes imposed on the qualified taxpayer in accordance with this section. (2) An affiliate may, in lieu of claiming the assigned portion of the credit allowed by Section 23685, 23695, 23698, or 23698.1, make an irrevocable election to apply the assigned portion of the credit amount against qualified sales and use taxes imposed on the affiliate in accordance with this section. (c) (1) A qualified taxpayer or affiliate shall submit to the California Department of Tax and Fee Administration an irrevocable election, in a form as prescribed by the California Department of Tax and Fee Administration, which shall include, but not be limited to, the following information: (A) Representation that the claimant is a qualified taxpayer or an affiliate. (B) Statement of the dates on which the production period began and ended. (C) The credit amount, and if an affiliate, the portion of the credit amount assigned to it and documentation supporting the assignment of that portion of the credit amount. (D) The amount of qualified sales and use taxes the claimant remitted to the California Department of Tax and Fee Administration during the period commencing on the first day of the calendar quarter commencing immediately before the beginning of the production period, and ending on the date the claimant was required to file its most recent sales and use tax return with the California Department of Tax and Fee Administration. (E) A copy of the credit certificate issued pursuant to subparagraph (C) of paragraph (2) of subdivision (g) of Section 17053.85 or 23685 or subparagraph (D) of paragraph (3) of subdivision (g) of Section 17053.95, 17053.98, 23695, 23698, or subparagraph (C) of paragraph (3) of subdivision (g) of Section 17053.98.1 or 23698.1. (2) The election shall be filed on or before the date on which the qualified taxpayer or affiliate would first be allowed to claim a credit pursuant to Section 17053.85, 17053.95, 17053.98, 17053.98.1, 23685, 23695, 23698, or 23698.1 on its tax return. (3) (A) For those amounts for which an irrevocable election is made in lieu of tax credits allowed pursuant to Section 17053.85, 17053.95, 17053.98, 23685, 23695, or 23698 that would otherwise be allowed for any taxable year beginning on or after January 1, 2020, and before January 1, 2022, subdivision (d) and paragraph (1) of subdivision (e) shall only apply to those in-lieu credit amounts that do not exceed five million dollars ($5,000,000) for that taxable year. (B) For those amounts for which an irrevocable election is made in lieu of tax credits allowed pursuant to Section 17053.85, 17053.95, 17053.98, 23685, 23695, or 23698 that would otherwise be allowed for any taxable year beginning on or after January 1, 2020, and before January 1, 2022, that are in excess of five million dollars ($5,000,000) for that taxable year, subdivision (f) shall apply. (d) (1) The claimant may elect to obtain a refund of qualified sales and use taxes paid during the period described in subparagraph (D) of paragraph (1) of subdivision (c). If the claimant elects to obtain a refund of qualified sales and use taxes, the claimant shall file a claim for refund with the irrevocable election described in subdivision (c). The refund amount shall not exceed, for a qualified taxpayer, the credit amount, or for an affiliate, the portion of the credit amount assigned to it. (2) No interest shall be paid on any amount refunded or credited pursuant to paragraph (1). (e) (1) If the claimant does not elect to obtain a refund or in the case where the credit amount, or assigned portion, exceeds the amount of its claim for refund for the qualified sales and use taxes, the claimant may, for the reporting periods in the five years following the last reporting period as described in subparagraph (D) of paragraph (1) of subdivision (c), offset any remaining credit amount, or assigned portion, against the qualified sales and use taxes imposed during those reporting periods. (2) Notwithstanding paragraph (1), the total amount of refunds or credit offsets claimed under subdivision (d) and paragraph (1) of this subdivision in lieu of tax credits allowed pursuant to Section 17053.85, 17053.95, 17053.98, 23685, 23695, or 23698 that would otherwise be allowed for a taxable year beginning on or after January 1, 2020, and before January 1, 2022, shall not exceed five million dollars ($5,000,000). (f) Notwithstanding subdivision (d) and paragraph (1) of subdivision (e), for those amounts for which an irrevocable election is made in lieu of tax credits allowed pursuant to Section 17053.85, 17053.95, 17053.98, 23685, 23695, or 23698 that would otherwise be allowed for any taxable year beginning on or after January 1, 2020, and before January 1, 2022, that are in excess of five million dollars ($5,000,000) for that taxable year, both of the following shall apply: (1) The claimant may elect to obtain a refund of the qualified sales and use taxes paid or offset that excess credit amount, or assigned portion against the qualified sales and use taxes imposed, during the reporting periods that occur during the 2021 calendar year. The total amount of refunds or credit offsets claimed under this paragraph, subdivision (d), and paragraph (1) of subdivision (e) shall not exceed five million dollars ($5,000,000) in the 2021 calendar year for each claimant. (2) If the claimant has not exhausted the excess credit amount, or assigned portion, as provided by paragraph (1), the claimant may offset the remaining excess credit amount, or assigned portion, against the qualified sales and use taxes imposed during the reporting periods in the five years following and including the reporting period beginning on and after January 1, 2022. (g) Notwithstanding any other provision of this section or any other law, for the 2024, 2025, and 2026 calendar years, all of the following shall apply: (1) The total amount of refunds or credit offsets under subdivision (d) and paragraph (1) of subdivision (e) in lieu of tax credits allowed pursuant to Sections 17053.85, 17053.95, 17053.98, 17053.98.1, 23685, 23695, 23698, and 23698.1 shall not exceed five million dollars ($5,000,000) in each of the 2024, 2025, and 2026 calendar years for each claimant. (2) For refunds or credit offsets claimed under subdivision (d) and paragraph (1) of subdivision (e) for which an irrevocable election is made in lieu of tax credits allowed pursuant to Sections 17053.85, 17053.95, 17053.98, 17053.98.1, 23685, 23695, 23698, and 23698.1 that are in excess of five million dollars ($5,000,000), both of the following shall apply: (A) The claimant may elect to obtain a refund of the qualified sales and use taxes paid or offset that excess credit amount, or assigned portion against the qualified sales and use taxes imposed, during the reporting periods that occur during the 2024, 2025, and 2026 calendar years. The total amount of refunds or credit offsets claimed under this paragraph, subdivision (d), and paragraph (1) of subdivision (e), shall not exceed five million dollars ($5,000,000) in each of the 2024, 2025, and 2026 calendar years for each claimant. (B) If the claimant has not exhausted the excess credit amount, or assigned portion, as provided by subparagraph (A), the claimant may offset the remaining excess credit amount, or assigned portion, against the qualified sales and use taxes imposed during the reporting periods in the five years following and including the reporting period beginning on and after January 1, 2027. (3) For purposes of this subdivision, “claimant” means a qualified taxpayer together with its affiliates. (h) Section 6961 shall apply to any refund, or part thereof, that is erroneously made and any credit, or part thereof, that is erroneously allowed pursuant to this section. (i) The California Department of Tax and Fee Administration shall provide an annual listing to the Franchise Tax Board, in a form and manner agreed upon by the California Department of Tax and Fee Administration and the Franchise Tax Board, of the qualified taxpayers, or affiliates that have been assigned a portion of the credit allowed under Section 23685 pursuant to subdivision (c) of Section 23685, Section 23695 pursuant to subdivision (c) of Section 23695, Section 23698 pursuant to subdivision (c) of Section 23698, or Section 23698.1 pursuant to subdivision (c) of Section 23698.1, who, during the year, have made an irrevocable election pursuant to this section and the credit amount, or portion of the credit amount, claimed by each qualified taxpayer or affiliate. (j) The California Department of Tax and Fee Administration may prescribe rules and regulations for the administration of this section. (k) The amendments made to this section by Chapter 8 of the Statutes of 2020 shall not apply to irrevocable elections made before June 29, 2020. (l) The amendments made to this section by Chapter 3 of the Statutes of 2022 shall apply to irrevocable elections made on and after June 29, 2020. (m) (1) The limitations set forth in subdivision (g) for the 2025 calendar year only shall not apply if, pursuant to paragraph (1) of subdivision (k) of Section 17039.4 and paragraph (1) of subdivision (j) of Section 23036.4, the Director of Finance determines that General Fund money over the multiyear forecast is sufficient without the revenue impact of the net operating loss suspension and credit limitation, and pursuant to legislation in the annual Budget Act to not apply the limitations set forth in subdivision (g). (2) The limitations set forth in subdivision (g) for the 2026 calendar year only shall not apply if, pursuant to paragraph (2) of subdivision (k) of Section 17039.4 and paragraph (2) of subdivision (j) of Section 23036.4, the Director of Finance determines that General Fund money over the multiyear forecast is sufficient without the revenue impact of the net operating loss suspension and credit limitation, and pursuant to legislation in the annual Budget Act to not apply the limitations set forth in subdivision (g). (n) The amendments made to this section by the act adding this subdivision shall not apply to irrevocable elections made before the operative date of the act adding this section. (Amended by Stats. 2024, Ch. 42, Sec. 5. (SB 175) Effective June 29, 2024.)
6902.6.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

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

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.6. (a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5. (c) This section shall apply only to claims for refunds made on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 1. (AB 1856) Effective January 1, 2017.)
6902.7.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

The department must let eligible qualified small business employers apply the hiring credit against certain sales and use taxes, and handle any excess credit under specified timing rules.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.7. (a) For purposes of this section: (1) “Qualified small business employer” means a person that is a qualified small business employer within the meaning of paragraph (3) of subdivision (b) of Section 17053.72 or paragraph (3) of subdivision (b) of Section 23627. (2) “Credit amount” means an amount equal to the credit amount that would otherwise be allowed to a qualified small business employer pursuant to Section 17053.72 or 23627, but for the irrevocable election made pursuant to Section 6902.8. (3) “Qualified sales or use taxes” means any sales and use taxes imposed by Part 1 (commencing with Section 6001) and Section 35 of Article XIII of the California Constitution, local sales and use taxes imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), and local transactions and use taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (b) The department shall allow a qualified small business employer that received a tentative credit reservation pursuant to Section 6902.8 and that made an irrevocable election pursuant to Section 6902.8 to apply the small business hiring credit amount against qualified sales and use taxes imposed on the qualified small business employer, as follows: (1) For monthly filers, the credit shall apply to amounts due and payable for the month commencing on March 1, 2021, ending on March 31, 2021, and due April 30, 2021. (2) For quarterly filers, the credit shall apply to amounts due and payable for the quarter commencing on January 1, 2021, ending on March 31, 2021, and due April 30, 2021. (3) For annual filers, fiscal year filers, or a qualified small business owner on any other reporting basis, the credit shall apply to amounts due and payable on the first return due on or after April 30, 2021. (c) Any excess credit shall be carried over and shall not be refunded, as follows: (1) In the case where the credit amount exceeds the sales and use taxes due and payable as described in subdivision (b), the department shall apply the excess credit against amounts due and payable for periods following those described in subdivision (b) on returns due and filed on or before April 30, 2026. (2) Any remaining excess credit amount after April 30, 2026, shall not be refunded and shall be forfeited. (d) No interest shall be paid on any amount credited pursuant to subdivisions (b) or (c). (e) Section 6961 shall apply to any credit, or part thereof, that is erroneously allowed pursuant to this section. (f) Notwithstanding Section 7056, the department shall provide information to the Franchise Tax Board, in a form and manner agreed upon by the department and the Franchise Tax Board, regarding the qualified small business employers that have been assigned a credit allowed under Sections 17053.72 and 23627, and have made an irrevocable election pursuant to Section 6902.8, and the credit amount claimed by each qualified small business employer. (g) The department may prescribe, adopt, and enforce any emergency regulations as necessary to implement, administer, and enforce its duties under this section. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding any other law, the emergency regulations adopted by the department may remain in effect for two years from adoption. (h) The Small Business Hiring Credit Fund is hereby created in the State Treasury for the sole purpose of applying the small business hiring credits allowed by this section and Section 6902.9. Any unused money remaining in the fund shall be transferred to the General Fund by June 1, 2027. (Amended by Stats. 2021, Ch. 82, Sec. 4. (AB 150) Effective July 16, 2021.)
6902.8.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

Qualified small business employers must apply to the department for a tentative credit reservation, and the department must process those applications within the stated period and limits.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.8. (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 govern the construction of this section. (b) A qualified small business employer shall submit an application to the department in a form and manner prescribed by the department for a tentative credit reservation amount for the small business hiring tax credit allowed to a qualified small business employer pursuant to Section 17053.72 or 23627, or both. (c) The application shall include the following: (1) The net increase in qualified employees, as determined in subdivision (c) of Section 17053.72 or subdivision (c) of Section 23627. (2) (A) Whether the credit will be applied under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), or both. (B) Whether the qualified small business employer makes an irrevocable election to apply the credit against qualified sales and use taxes pursuant to Section 6902.7 in lieu of claiming the credit allowed by Section 17053.72 or 23627. The election shall not be amended. (3) Any other information as deemed necessary by the department. (d) (1) Qualified small business employers shall submit, and the department shall accept, applications for tentative credit reservation amounts during the period beginning December 1, 2020, and ending January 15, 2021, or any earlier date determined by the department when the maximum cumulative total allocation limit in subdivision (e) is reached. (2) Applications shall not be accepted by the department after January 15, 2021, or any other date determined by the department. (3) The date and time an application is received shall be determined by the department. The determination of the department with respect to the date and time an application is received may not be reviewed in any administrative or judicial proceeding. (e) (1) The aggregate amount of credit that may be allocated pursuant to Sections 6902.7, 17053.72, and 23627 shall not exceed the cumulative total of one hundred million dollars ($100,000,000). (2) The department shall allocate a tentative credit reservation to qualified small business employers on a first-come, first-served basis. For each application received, the total amount of credit available for allocation shall be reduced by an amount equal to the allocated tentative credit reservation amount. (3) The tentative credit reservation amount shall be equal to the net increase in qualified employees as reported on the application multiplied by one thousand dollars ($1,000) and shall not exceed one hundred thousand dollars ($100,000) per qualified small business employer. (4) The department shall promptly, no more than 30 days after the application is received, notify the applicant of the tentative credit reservation amount. The amount allocated shall not constitute a determination by the department with respect to any of the requirements of this section or eligibility for the credit authorized by Section 6902.7, 17053.72, or 23627. (5) The department shall periodically provide on its website the aggregate allocated tentative credit reservation amount under Sections 6902.7, 17053.72, and 23627, and remaining credit amount available for allocation. (f) Notwithstanding Section 7056, the department shall provide the Franchise Tax Board, in the form and manner agreed upon by the department and the Franchise Tax Board, any and all information provided by each applicant pursuant to subdivision (c) and any other information deemed necessary by the department and the Franchise Tax Board to administer and enforce this section, and Sections 17053.72 and 23267. (g) The department may prescribe, adopt, and enforce any emergency regulations as necessary to implement, administer, and enforce its duties under this section. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding any other law, the emergency regulations adopted by the department may remain in effect for two years from adoption. (Added by Stats. 2020, Ch. 41, Sec. 2. (SB 1447) Effective September 9, 2020.)
6902.9.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. )
Verify source ↗

This section lets qualifying small business employers use a hiring credit against certain sales and use taxes, with special timing rules, carryover limits, and information-sharing and regulatory duties for agencies.

## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Claim for Refund [6901 - 6909] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6902.9. (a) For purposes of this section: (1) “Converted entity” means a qualified small business employer that changed its business form to a different entity type and continues its operation. (2) “Credit amount” means an amount equal to the credit amount that would otherwise be allowed to a qualified small business employer pursuant to Section 17053.71 or 23628 but for the irrevocable election made pursuant to Section 6902.10. (3) “Qualified sales or use taxes” means sales and use taxes imposed by Part 1 (commencing with Section 6001) and Section 35 of Article XIII of the California Constitution, local sales and use taxes imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), and local transactions and use taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (4) “Qualified small business employer” has the same meaning as defined in Section 17053.71 or 23628. (b) The department shall allow a qualified small business employer that received a tentative credit reservation pursuant to Section 6902.10 and that made an irrevocable election pursuant to Section 6902.10 to apply the small business hiring credit amount against qualified sales and use taxes imposed on the qualified small business employer as follows: (1) For monthly filers, the credit shall apply to amounts due and payable for the month commencing on March 1, 2022, ending on March 31, 2022, and due on April 30, 2022. (2) For quarterly filers, the credit shall apply to amounts due and payable for the quarter commencing on January 1, 2022, ending on March 31, 2022, and due on April 30, 2022, including prepayments for the quarter required pursuant to Article 1.1 (commencing with Section 6470) of Chapter 5. (3) For annual filers, fiscal year filers, or a qualified small business employer or converted entity on any other reporting basis, the credit shall apply to amounts due and payable on the first return due on or after April 30, 2022. (c) Any excess credit shall be carried over and shall not be refunded as follows: (1) If the credit amount exceeds the sales and use taxes due and payable, as described in subdivision (b), the department shall apply the excess credit against amounts due and payable for periods following those described in subdivision (b) on returns due and filed on or before April 30, 2027, including prepayments required pursuant to Article 1.1 (commencing with Section 6470) of Chapter 5. (2) Any remaining excess credit amount after April 30, 2027, shall not be refunded and shall be forfeited. (d) A qualified small business employer that becomes a converted entity subsequent to making the election to apply the credit against qualified sales and use taxes pursuant to Section 6902.10 may transfer any small business hiring credit and excess credit amounts to the converted entity and apply those amounts against the qualified sales and use taxes of the converted entity as specified in subdivisions (b) and (c). (e) Interest shall not be paid on an amount credited pursuant to subdivision (b), (c), or (d). (f) Section 6961 shall apply to a credit, or part thereof, that is erroneously allowed pursuant to this section. (g) Notwithstanding Section 7056, the department shall provide information to the Franchise Tax Board, in a form and manner agreed upon by the department and the Franchise Tax Board, regarding both of the following: (1) The qualified small business employers and converted entities that have been assigned a credit allowed under Sections 17053.71 and 23628 and have made an irrevocable election pursuant to Section 6902.10. (2) The credit amount claimed by each qualified small business employer and converted entity. (h) (1) Notwithstanding Section 13018 of the Unemployment Insurance Code, the Employment Development Department shall, upon request, provide the department in the form and manner agreed upon by the department and the Employment Development Department, any and all information deemed necessary by the department to administer and enforce this section and Section 6902.10. (2) The department may share information provided pursuant to this subdivision with the Franchise Tax Board, upon request, as necessary to administer and enforce Sections 17053.71 and 23628. (i) The department may prescribe, adopt, and enforce emergency regulations as necessary to implement, administer, and enforce its duties under this section. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding any other law, the emergency regulations adopted by the department may remain in effect for two years from adoption. (Added by Stats. 2021, Ch. 82, Sec. 5. (AB 150) Effective July 16, 2021.)

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

LexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.