Revenue and Taxation Code — Part 32 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 32 of 36 · provisions 6,201–6,400

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

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About this statute

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

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 6903.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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    A refund or credit for certain taxes is not allowed for exempt-use claims unless the claimant proves the vendor paid sales tax on the sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 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. ) ## 6903. (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfaction of the board that his or her vendor has paid the sales tax to the state with respect to the sale of the property. (b) For purposes of this section, “amount paid pursuant to Chapter 3 (commencing with Section 6201)” does not include any payment or payments made pursuant to a determination made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5. (Amended by Stats. 1989, Ch. 768, Sec. 5.)
  2. 6904.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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    Tax refund claims must be written and state the specific grounds. Class claims also need written authorization from each included taxpayer and signatures from each taxpayer or their authorized representative.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. ) ## 6904. (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (b) A claim filed for or on behalf of a class of taxpayers shall do all of the following: (1) Be accompanied by written authorization from each taxpayer sought to be included in the class. (2) Be signed by each taxpayer or taxpayer’s authorized representative. (3) State the specific grounds on which the claim is founded. (Amended by Stats. 1987, Ch. 38, Sec. 5.)
  3. 6905.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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    If a refund claim is not filed on time, the person waives any demand against the State for the overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. ) ## 6905. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment. (Added by Stats. 1941, Ch. 36.)
  4. 6906.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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    The board must serve notice of its action on the claimant within 30 days after disallowing a claim in whole or in 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 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. ) ## 6906. Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. (Added by Stats. 1941, Ch. 36.)
  5. 6907.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 6907. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited. The interest shall be paid: (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 1991, Ch. 236, Sec. 7.4. Effective July 29, 1991.)
  6. 6908.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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    The board may deny interest on an overpayment if it was intentional or due to carelessness, and may require a refund claimant to waive interest if the claimant asks the board to delay action on the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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. ) ## 6908. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1968, Ch. 540.)
  7. 6909.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. )

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    The Controller must move $665,261,000 into a refund account, and the Department of Motor Vehicles must use that account to issue smog fee refunds, including penalties and specified interest, with some court costs and unused funds handled as stated.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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. ) ## 6909. (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to the Smog Impact Fee Refund Account, which is hereby created in the Special Deposit Fund. (b) Notwithstanding Section 13340 of the Government Code, the moneys in the Smog Impact Fee Refund Account in the Special Deposit Fund are hereby continuously appropriated, without regard to fiscal years, to the Department of Motor Vehicles for the purpose of making refunds to persons who paid the smog impact fee formerly required by Chapter 3.3 (commencing with Section 6261) upon registering a vehicle in California. Each refund shall also include the amount of any penalties incurred by the payer with respect to the fee, and shall also include interest as specified in Sections 1673.2 and 1673.4 of the Vehicle Code. In addition, the appropriate level of court costs, fees, and expenses in the settlement of the case of Jordan v. Department of Motor Vehicles (1999) 75 Cal.App.4th 449, shall be determined through binding arbitration, and all of those fees, costs, or expenses shall be paid with funds from the account. (c) The amount of any refund made under Section 1673.2 or Section 1673.4 of the Vehicle Code that is returned to the Department of Motor Vehicles because the recipient’s mailing address as shown by the records of the department is incorrect shall be retained in the Smog Impact Fee Refund Account in the Special Deposit Fund until either of the following occurs: (1) The department is able to ascertain the correct address of the recipient, at which time the refund shall be mailed to that address. (2) The date upon which those funds are transferred from the Smog Impact Fee Refund Account in the Special Deposit Fund back to the General Fund. (d) Any unencumbered balance remaining in the account on or after June 30, 2004, shall revert to the General Fund. (e) The Legislature hereby finds and declares that the amount appropriated under subdivision (b) is a refund of taxes, as described in subdivision (a) of Section 8 of Article XIII of the Constitution, and, as a result, is not included within the “appropriations subject to limitation” of the state, as defined in that subdivision (a). (Added by Stats. 2000, Ch. 32, Sec. 5. Effective June 8, 2000.)
  8. 6931.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    Courts may not issue injunctions, writs of mandate, or similar orders to stop the State or a State officer from collecting taxes covered 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 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6931. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected. (Added by Stats. 1941, Ch. 36.)
  9. 6932.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    A court suit or proceeding to recover an allegedly erroneous or illegal tax determination or collection cannot be maintained unless a refund or credit claim has been duly 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 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6932. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 6901). (Amended by Stats. 1984, Ch. 144, Sec. 191.)
  10. 6933.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    A claimant may sue the board within 90 days after notice of the board’s action on a claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6933. Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of alleged overpayments. (Amended by Stats. 1984, Ch. 144, Sec. 192.)
  11. 6934.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    If the board does not mail notice of action within six months after a claim is filed, the claimant may treat the claim as disallowed and sue the board for all or part of the claimed overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6934. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1941, Ch. 36.)
  12. 6935.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    If the plaintiff wins a judgment, that amount must first be applied to any sales or use tax owed by the plaintiff; any remaining balance must be refunded to the plaintiff.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6935. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of use tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff. (Amended by Stats. 1945, Ch. 926.)
  13. 6936.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    If a judgment includes money that was illegally collected, interest must be allowed at the modified adjusted rate per year on that amount from the payment date until credit is allowed or, at most, 30 days before the refund warrant 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6936. In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Amended by Stats. 1991, Ch. 236, Sec. 7.6. Effective July 29, 1991.)
  14. 6937.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. )

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    A judgment may not be entered for the plaintiff in a refund action against the board if the case is brought by an assignee of the payer or by anyone other than the person who paid the amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 2. Suit for Refund [6931 - 6937] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6937. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (Added by Stats. 1941, Ch. 36.)
  15. 6961.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. )

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    The Controller or the board may recover erroneous refunds or credits, and the board may also issue 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 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6961. (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed. In recovering any erroneous refunds or credits, 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, the determination shall be made within three years from the last day of the month following the quarterly period in which the board made its certification to the Controller that the amount collected was in excess of the amount legally due. (Amended by Stats. 1994, Ch. 903, Sec. 8. Effective January 1, 1995.)
  16. 6962.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. )

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    The action is to be tried in Sacramento County unless the court, with the Attorney General’s consent, changes the trial location.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6962. The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial. (Added by Stats. 1941, Ch. 36.)
  17. 6963.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. )

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    The Attorney General must prosecute the action, and related Code of Civil Procedure rules on summons, pleadings, proofs, trials, and appeals apply to the proceeding.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6963. 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.)
  18. 6964.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. )

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    If the department finds that no tax debtor or related party caused an erroneous refund, it may not charge interest on that refund until 30 days after serving a repayment 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 7. Overpayments and Refunds [6901 - 6981] ( Chapter 7 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Recovery of Erroneous Refunds [6961 - 6964] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6964. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 6961, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section is operative for any action for recovery under Section 6961 on or after July 1, 1999. (Amended by Stats. 2024, Ch. 499, Sec. 16. (SB 1528) Effective January 1, 2025.)
  19. 6981.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 4. Cancellations [6981- 6981.] ( Article 4 added by Stats. 1941, Ch. 36. )

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    If an amount was illegally determined, the department must record the fact, certify the excess amount and the affected person, and authorize cancellation of the amount in its records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 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 4. Cancellations [6981- 6981.] ( Article 4 added by Stats. 1941, Ch. 36. ) ## 6981. If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. 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. 9. (SB 1496) Effective January 1, 2023.)
  20. 7.

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

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    A deputy or authorized person may carry out a power or duty assigned to a person or board, unless the code says only that person or board may do it.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 7. Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised or performed by any deputy or person authorized by the person or board to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person or board to whom the power is granted or on whom the duty is imposed. (Amended by Stats. 1943, Ch. 874.)
  21. 70.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. )

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    This section defines “newly constructed” and “new construction” for property tax purposes, including additions, major rehabilitations, and certain changes in use, and it excludes some timely reconstructions after damage and certain underground storage tank-related work.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. ) ## 70. (a) “Newly constructed” and “new construction” means: (1) Any addition to real property, whether land or improvements, including fixtures, since the last lien date; and (2) Any alteration of land or of any improvement, including fixtures, since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. (b) Any rehabilitation, renovation, or modernization that converts an improvement or fixture to the substantial equivalent of a new improvement or fixture is a major rehabilitation of that improvement or fixture. (c) Notwithstanding subdivisions (a) and (b), where real property has been damaged or destroyed by misfortune or calamity, “newly constructed” and “new construction” does not mean any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. Any reconstruction of real property, or portion thereof, that is not substantially equivalent to the damaged or destroyed property, shall be deemed to be new construction and only that portion that exceeds substantially equivalent reconstruction shall have a new base year value determined pursuant to Section 110.1. (d) (1) Notwithstanding subdivisions (a) and (b), where a tank must be improved, upgraded, or replaced to comply with federal, state, and local regulations on underground storage tanks, “newly constructed” and “new construction” does not mean the improvement, upgrade, or replacement of a tank to meet compliance standards, and the improvement, upgrade, or replacement shall be considered to have been performed for the purpose of normal maintenance and repair. (2) Notwithstanding subdivisions (a) and (b), where a structure, or any portion thereof, was reconstructed, as a consequence of completing work on an underground storage tank to comply with federal, state, and local regulations on these tanks, timely reconstruction of the structure shall be considered to have been performed for the purpose of normal maintenance and repair where the structure, or portion thereof, after reconstruction is substantially equivalent to the prior structure in size, utility, and function. (Amended by Stats. 2008, Ch. 336, Sec. 1. Effective September 26, 2008. Operative June 9, 2010, by Sec. 5 of Ch. 336, pursuant to adoption of Prop. 13 (SCA 4) at the June 8, 2010, election.)
  22. 70.5.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. )

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    This section lets the base-year value of disaster-damaged property transfer to rebuilt replacement property on the same site if the rebuilt property is comparable and completed within five years after the disaster.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. ) ## 70.5. (a) Notwithstanding Section 70, and pursuant to Section 2 of Article XIII A of the California Constitution, the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be applied to replacement property reconstructed on the site of the damaged or destroyed property within five years after the disaster as a replacement for the substantially damaged or destroyed property if that reconstructed property is comparable to the substantially damaged or destroyed property. A person who owns substantially damaged or destroyed property that receives property tax relief under this section shall not be eligible for property tax relief provided under Section 69. (b) (1) The replacement base year value of the reconstructed property shall be determined in accordance with this section. (2) The assessor shall use the following procedure in determining the appropriate base year value of the reconstructed property: (A) If the full cash value of the reconstructed 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 apply to the reconstructed property as its base year value. (B) If the full cash value of the reconstructed 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 original property substantially damaged or destroyed. The sum of these amounts shall become the reconstructed property’s base year value. (C) If the full cash value of the reconstructed property is less than the adjusted base year value of the original property substantially damaged or destroyed, then that lower value shall become the reconstructed property’s base year value. (D) 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 the improvements sustain physical damage amounting to more than 50 percent of the improvements’ full cash value immediately prior to the disaster. (2) Reconstructed property shall be considered comparable to the original property substantially damaged or destroyed if it is similar in size, utility, and function to the property which it replaces. For purposes of this paragraph: (A) Property is similar in function if the reconstructed property is subject to similar governmental restrictions, such as zoning. (B) (i) Both the size and utility of property are interrelated and associated with value. Property shall be considered similar in size and utility only to the extent that the reconstructed property is, or is intended to be, used in the same manner as the original property substantially damaged or destroyed and its full cash value does not exceed 120 percent of the full cash value of the original property substantially damaged or destroyed. (ii) A reconstructed property or any portion of reconstructed property used or intended to be used for a purpose substantially different than the use made of the original property substantially damaged or destroyed shall to the extent of the dissimilar use be considered not similar in utility. (iii) A reconstructed property or any portion of reconstructed property that satisfies the use requirement but has a full cash value that exceeds 120 percent of the full cash value of the original 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 reconstructed property or any portion of reconstructed property is not similar in function, size, and utility, the property or portion of that property shall be considered to be 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 that misfortune or calamity. (d) 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 be eligible to 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 who have reconstructed that property. (e) (1) Notwithstanding any law, the time period specified in subdivision (a) to apply the base year value of qualified property to replacement property reconstructed on the site of the damaged or destroyed 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 30, 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 Woolsey Fire disaster or by the 2018 Camp Fire disaster, as proclaimed by the Governor. (f) (1) Notwithstanding any law, the time period specified in subdivision (a) to apply the base year value of qualified property to replacement property reconstructed on the site of the damaged or destroyed property is extended by three years if the qualified property was substantially damaged or destroyed on or after November 1, 2024, but before February 1, 2025. (2) This subdivision shall apply to the determination of base year values for the 2025–26 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 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, for which the Governor proclaimed a state of emergency. (g) This section shall apply to real property damaged or destroyed by misfortune or calamity on or after January 1, 2017. (Amended by Stats. 2025, Ch. 549, Sec. 1. (SB 663) Effective October 10, 2025.)
  23. 7051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    The board must enforce this part and may make and enforce rules and regulations for administering 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7051. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1941, Ch. 36.)
  24. 7051.1.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    The board may make rules for direct payment permits, and a permit holder must attach a tax-allocation schedule to each required 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7051.1. The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which allows the purchase of tangible personal property without payment by the retailer of the tax imposed under this part and any reimbursement of the sales tax to the retailer by that person, if all of the following conditions are met: (a) That person agrees to report and pay the retailer’s tax liability directly to the board. (b) The board determines that such a direct payment permit will facilitate the collection of the tax imposed under this part. (c) The board determines that the issuance of a direct payment permit is to the mutual convenience of the board, the person to whom the direct payment permit is issued, and the retailers whose tax liability will be reported and paid by that person. (d) The board determines that the issuance of a direct payment permit will not result in a tax loss either in total or on a cash flow basis. To ensure against a potential cash flow loss, the board may accelerate by not more than 10 days the prepayment due dates of a person. (e) Any person who is issued a direct payment permit shall include with each tax return required to be filed under this part a schedule upon which all local sales and use tax, and any applicable district transactions and use tax, reported on the return as provided in subdivision (a) is allocated to the cities, counties, city and county, redevelopment agencies, and districts to which the tax would have been allocated if it had been reported and paid by the retailers. (Added by Stats. 1985, Ch. 1343, Sec. 3.)
  25. 7051.2.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    A direct payment permit holder can face the same penalties as a retailer, and may owe a 10% penalty to the state, if it uses an exemption certificate but fails to pay timely or misallocates tax liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7051.2. (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for the purpose of paying that retailer’s tax liability to the board, and fails or refuses to pay that retailer’s tax liability to the board on a timely basis, then in addition to that retailer’s tax liability, the direct payment permitholder shall be subject to the same penalty provisions that would apply if that permit holder was the retailer. (b) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 does not properly allocate a retailer’s local sales and use tax liability, or that retailer’s district transactions and use tax liability, if applicable, to the cities, counties, city and county, redevelopment agencies, and districts to which those taxes would have been allocated if properly reported by that retailer, then the direct payment permitholder shall be liable to the state for a penalty of 10 percent of the amount of that retailer’s tax liability not properly allocated by the direct payment permitholder for improper allocation due to negligence or intentional disregard of the law. (Added by Stats. 1985, Ch. 1343, Sec. 4.)
  26. 7051.5.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    The board must set rules for certain retail grocers so they can report sales tax liabilities in a simplified way, and the rules must be applied equally to all grocers using them.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7051.5. The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder. (Added by Stats. 1972, Ch. 1351.)
  27. 7052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    The board may hire staff and appoint representatives to conduct hearings, make regulations, or do other duties assigned to 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7052. The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings, prescribe regulations, or perform any other duties imposed by this part or other laws of this State upon the board. (Added by Stats. 1941, Ch. 36.)
  28. 7053.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    Specified sellers, retailers, and certain in-state users of tangible personal property must keep records and related papers in the form required by 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7053. Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require. (Added by Stats. 1941, Ch. 36.)
  29. 7054.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    The board, or someone it authorizes in writing, may inspect records and equipment and investigate a seller’s business to check tax returns or determine amounts owed if no return is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7054. The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid. (Added by Stats. 1941, Ch. 36.)
  30. 7055.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    The board may require certain people to file reports about taxable sales, and those reports must include specified purchaser and sale details.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7055. In administration of the use tax the board may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to sales of tangible personal property the storage, use, or other consumption of which is subject to the tax. The reports shall be filed when the board requires and shall set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the board may require. (Added by Stats. 1941, Ch. 36.)
  31. 7056.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

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    This section makes tax-record information confidential, limits who may inspect it, and allows the Governor and the board to authorize or control certain examinations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7056. (a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2, the information set forth on certificates of registration issued pursuant to Section 6226, and the terms of any settlement made pursuant to Section 19442 (as amended by Chapter 138 of the Statutes of 1994), it is unlawful for the board, any person having an administrative duty under this part or any person who obtains access to information contained in, or derived from, sales or transactions and use tax records of the board pursuant to subdivision (b), to make known in any manner whatever the business affairs, operations, or any other information pertaining to any retailer or any other person required to report to the board or pay a tax pursuant to this part, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. (2) It is also unlawful for any person, other than an officer or employee of a county, city and county, city, or district, who obtains access to information contained in, or derived from, sales or transactions and use tax records of the board pursuant to subdivision (b), to retain that information after that person’s contract with the county, city and county, city, or district has expired. (3) Notwithstanding paragraphs (1) and (2), the Governor may, by general or special order, authorize examination by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, by the tax officials of Mexico, if a reciprocal agreement exists, or by any other person of the records maintained by the board under this part. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. (b) When requested by resolution of the legislative body of any county, city and county, city, or district, the board shall permit any duly authorized officer or employee of the county, city and county, city, or district, or other person designated by that resolution, to examine all of the sales or transactions and use tax records of the board pertaining to the ascertainment of those sales or transactions and use taxes to be collected for the county, city and county, city, or district by the board pursuant to contract entered into between the board and the county, city and county, city, or district under 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)). Except as otherwise provided herein, this subdivision shall not be construed to allow any officer, employee, or other person authorized or designated by a county, city and county, city, or district to examine any sales or transactions and use tax records of any taxpayer. The costs that are incurred by the board in complying with a request made pursuant to this subdivision shall be deducted by the board from those revenues collected by the board on behalf of the county, city and county, city, or district making the request. (1) The resolution shall certify that any person designated by the resolution, other than an officer or employee, meets all of the following conditions: (A) Has an existing contract with the county, city and county, city, or district to examine those sales and use tax records. (B) Is required by that contract to disclose information contained in, or derived from, those sales or transactions and use tax records only to an officer or employee of the county, city and county, city, or district who is authorized by the resolution to examine the information. (C) Is prohibited by that contract from performing consulting services for a retailer during the term of that contract. (D) Is prohibited by that contract from retaining the information contained in, or derived from, those sales or transactions and use tax records, after that contract has expired. (2) Information obtained by examination of board records as permitted in this subdivision shall be used only for purposes related to the collection of local sales or transactions and use taxes by the board pursuant to the contract, or for purposes related to other governmental functions of the county, city and county, city, or district set forth in the resolution. (c) If the board believes that any information obtained pursuant to subdivision (b) has been disclosed to any person not authorized or designated by the resolution of the legislative body of the county, city and county, city, or district, or has been used for purposes not permitted by subdivision (b), then notwithstanding subdivision (b), the board may impose conditions on access to its sales and use tax records which the board considers reasonable, in order to protect the confidentiality of those records. (d) Predecessors, successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest, and penalties. (e) For purposes of this section, “reciprocal agreement” means a formal agreement to exchange information between national taxing officials of Mexico and taxing authorities of the State Board of Equalization, the Franchise Tax Board, and the Employment Development Department. Furthermore, the reciprocal agreement shall be limited to the exchange of information which is essential for tax administration purposes only. Taxing authorities of the State of California shall be granted tax information only on California residents. Taxing authorities of Mexico shall be granted tax information only on Mexican nationals. (Amended by Stats. 1997, Ch. 702, Sec. 2. Effective January 1, 1998.)
  32. 7056.5.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

    Verify source ↗

    Tax information covered by this section may be used only for tax-law administration or other laws administered by the receiving agency, and willful unauthorized inspection, disclosure, or use 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7056.5. (a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be used solely for the purpose of administering the tax laws or other laws administered by the person or agency obtaining it. Any willful unauthorized inspection or unwarranted disclosure or use of the information by the person or agency, or the employees and officers thereof, is a misdemeanor. For purposes of this section, “inspection” means any examination of confidential information furnished or secured pursuant to this part. (b) The board shall notify a taxpayer of any known incidents of willful unauthorized inspection or unwarranted disclosure or use of the taxpayer’s confidential tax records, but only if criminal charges have been filed for the willful unauthorized inspection or unwarranted disclosure. (Added by Stats. 1998, Ch. 623, Sec. 2. Effective January 1, 1999.)
  33. 7056.6.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

    Verify source ↗

    Tax return preparers must not disclose or use client information except to prepare the return, unless consent or compulsory legal process 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7056.6. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 5 (commencing with Section 6451), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 5. Effective January 1, 2001.)
  34. 7057.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

    Verify source ↗

    The board may share identifying information about the 500 largest tax delinquencies with state governmental licensing entities for administering Section 494.5. Those entities and their staff generally may not disclose or use that information, except for the stated Section 494.5 purposes and certain public notices about license denial, nonrenewal, suspension, or temporary licenses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7057. (a) The board may disclose to state governmental licensing entities identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section 7063 for purposes of administering Section 494.5 of the Business and Professions Code. “Identifying information” means the name, social security number or taxpayer identification number, and the last known address of the persons appearing on the list of the 500 largest tax delinquencies. (b) Neither the state governmental licensing entity, nor any officer, employee, or agent, or former officer, employee, or agent of a state governmental licensing entity, may disclose or use any information obtained from the board pursuant to this section, except to administer Section 494.5 of the Business and Professions Code or to inform the public of the denial, refusal to renew, or suspension of a license or the issuance of a temporary license pursuant to Section 494.5 of the Business and Professions Code. (c) For purposes of this section, state governmental licensing entity means a state governmental licensing entity as defined in Section 494.5 of the Business and Professions Code. (Added by Stats. 2011, Ch. 455, Sec. 8. (AB 1424) Effective January 1, 2012.)
  35. 7057.5.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

    Verify source ↗

    The board may share identifying information about certain large tax delinquencies with state agencies, but those agencies and their staff may use or disclose it only to administer Section 10295.4 of the Public Contract 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7057.5. (a) The board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section 7063 for purposes of administering Section 10295.4 of the Public Contract Code. “Identifying information” means the name, social security number or taxpayer identification number, and the last known address of the persons appearing on the list of the 500 largest tax delinquencies. (b) A state agency, and any officer, employee, or agent, or former officer, employee, or agent of a state agency, shall not disclose or use any information obtained from the board, pursuant to this section, except to administer Section 10295.4 of the Public Contract Code. (Added by Stats. 2011, Ch. 455, Sec. 9. (AB 1424) Effective January 1, 2012.)
  36. 7058.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

    Verify source ↗

    A board certificate can serve as prima facie evidence that notice was properly given by mailing or personal service. Notices that must be mailed or served may generally be given either by mailing or by personal service.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7058. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1974, Ch. 610.)
  37. 7060.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. )

    Verify source ↗

    The board may set up a reward program for information that helps identify underreported or unreported taxes, but rewards cannot exceed 10% of the taxes collected and certain tax-collection employees or contractors are ineligible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Administration [7051 - 7060] ( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) ## 7060. (a) The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or unreported taxes due under this part. Any reward may not exceed 10 percent of the taxes collected as a result of the information provided. Any person employed by or under contract with any state or federal tax collection agency shall not be eligible for a reward provided pursuant to this section. (b) Within 21/2 years of the effective date of the act adding this subdivision or within 21/2 years of the commencement of a program pursuant to subdivision (a), whichever is later, the board shall report to the Legislature on all of the following: (1) The number of informant letters and telephone calls received during the 2-year period following the effective date of the act adding this subdivision or following the commencement of a program pursuant to subdivision (a), whichever is later. (2) The amount of additional taxes and penalties assessed and collected as a result of this program and the amount of rewards distributed. (3) The administrative costs incurred in implementing and operating this program. (c) Rewards paid pursuant to this section shall be paid from amounts appropriated by the Legislature for that purpose. (Amended by Stats. 1992, Ch. 671, Sec. 1. Effective January 1, 1993.)
  38. 7063.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Public Disclosure of Tax Delinquencies [7063- 7063.] ( Article 1.5 added by Stats. 2006, Ch. 716, Sec. 1. )

    Verify source ↗

    The board must publish a quarterly public list of the 500 largest tax delinquencies over $100,000 and update it by adding, removing, or correcting entries as specified.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1.5. Public Disclosure of Tax Delinquencies [7063- 7063.] ( Article 1.5 added by Stats. 2006, Ch. 716, Sec. 1. ) ## 7063. (a) Notwithstanding any other provision of law, the board shall make available as a matter of public record each quarter a list of the 500 largest tax delinquencies in excess of one hundred thousand dollars ($100,000) under this part. For purposes of compiling the list, a tax delinquency means an amount owed to the board which is all of the following: (1) Based on a determination made under Article 2 (commencing with Section 6481) or Article 3 (commencing with Section 6511) of Chapter 5 deemed final pursuant to Article 5 (commencing with Section 6561) of Chapter 5, or that is “due and payable” under Article 4 (commencing with Section 6536) of Chapter 5, or self-assessed by the taxpayer. (2) Recorded as a notice of state tax lien pursuant to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, in any county recorder’s office in this state. (3) For an amount of tax delinquent for more than 90 days. (b) For purposes of the list, a tax delinquency does not include any of the following and may not be included on the list: (1) A delinquency that is under litigation in a court of law. (2) A delinquency for which payment arrangements have been agreed to by both the taxpayer and the board and the taxpayer is in compliance with the arrangement. (3) A delinquency for which the taxpayer has filed for bankruptcy protection pursuant to Title 11 of the United States Code. (c) Each quarterly list shall, with respect to each delinquency, include all the following: (1) The name of the person or persons liable for payment of the tax and that person’s or persons’ last known address. (2) The amount of tax delinquency as shown on the notice or notices of state tax lien and any applicable interest or penalties, less any amounts paid. (3) The earliest date that a notice of state tax lien was filed. (4) The type of tax that is delinquent. (d) Prior to making a tax delinquency a matter of public record as required by this section, the board shall provide a preliminary written notice to the person or persons liable for the tax by certified mail, return receipt requested. If within 30 days after issuance of the notice, the person or persons do not remit the amount due or make arrangements with the board for payment of the amount due, the tax delinquency shall be included on the list. (e) The quarterly list described in subdivision (a) shall include the following: (1) The telephone number and address of the board office to contact if a person believes placement of his or her name on the list is in error. (2) The aggregate number of persons that have appeared on the list who have satisfied their delinquencies in their entirety and the dollar amounts, in the aggregate, that have been paid attributable to those delinquencies. (f) As promptly as feasible, but no later than 5 business days from the occurrence of any of the following, the board shall remove that taxpayer’s name from the list of tax delinquencies: (1) Tax delinquencies for which the person liable for the tax has contacted the board and resolution of the delinquency has been arranged. (2) Tax delinquencies for which the board has verified that an active bankruptcy proceeding has been initiated. (3) Tax delinquencies for which the board has verified that a bankruptcy proceeding has been completed and there are no assets available with which to pay the delinquent amount or amounts. (4) Tax delinquencies that the board has determined to be uncollectible. (g) A person whose delinquency appears on the quarterly list, and who satisfies that delinquency in whole or in part, may request the board to include in its quarterly list any payments that person made to satisfy the delinquency. Upon receipt of that request, the board shall include those payments on the list as promptly as feasible. (h) Notwithstanding subdivision (a), a person whose delinquency appeared on the quarterly list and whose name has been removed pursuant to paragraph (1) of subdivision (f) shall comply with the terms of the arranged resolution. If a person fails to do so, the board shall add that person’s name to the list of delinquencies without providing the prior written notice required by subdivision (d). (Amended by Stats. 2011, Ch. 455, Sec. 10. (AB 1424) Effective January 1, 2012.)
  39. 7070.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    The board must develop and administer a tax amnesty program for taxpayers subject to Part 1, as set out in this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7070. The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article. (Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  40. 7071.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    The tax amnesty program runs for a two-month period starting February 1, 2005, or no later than June 30, 2005, and applies to certain older tax liabilities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7071. The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005. The program shall apply to tax liabilities due and payable for tax reporting periods beginning before January 1, 2003. (Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  41. 7072.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    If a taxpayer qualifies under Section 7073, the board must waive specified penalties, criminal action is generally barred for the covered periods, and prior penalties paid are not refundable or creditable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7072. (a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penalties imposed by this part, for the tax reporting periods for which tax amnesty is allowed for the nonreporting or underreporting of tax liabilities or the nonpayment of any taxes previously determined or proposed to be determined. (2) Except as provided in subdivision (b), no criminal action shall be brought against the taxpayer, for the tax reporting periods for which tax amnesty is requested, for the nonreporting or underreporting of tax liabilities. (b) This section does not apply to violations of this part for which, as of the first day of the amnesty period specified in Section 7071, (1) the taxpayer is on notice of a criminal investigation by a complaint having been filed against him or her or by written notice having been mailed to him or her that he or she is under criminal investigation, or (2) a court proceeding has already been initiated. (c) No refund or credit shall be granted of any penalty paid prior to the time the taxpayer makes a request for tax amnesty pursuant to Section 7073. (Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  42. 7073.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    This section applies to taxpayers in the amnesty program who meet stated filing, payment, and documentation conditions, and it lets the board use installment agreements and later assess doubled penalties in certain 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7073. (a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following: (1) Is eligible to participate in the tax amnesty program. (2) Files a completed amnesty application with the board, signed under penalty of perjury, to participate in the tax amnesty program. (3) Within 60 days after the conclusion of the tax amnesty period, does all of the following: (A) Files completed tax returns for all tax reporting periods for which he or she has not previously filed a tax return and files completed amended returns for all tax reporting periods for which he or she underreported his or her tax liability. (B) Pays in full the taxes and interest due for all periods for which amnesty is requested, or applies for an installment agreement under subdivision (b). (C) For taxpayers who have not paid in full any tax liabilities due and payable for tax reporting periods beginning before January 1, 2003, pays in full the taxes and interest due for each period for that portion of the proposed determination for each period for which amnesty is requested or applies for an installment payment agreement under subdivision (b). (4) In the case of any taxpayer that has filed for bankruptcy protection under Title 11 of the United States Code, submits an order from a Federal Bankruptcy Court allowing the taxpayer to participate in the amnesty program. (b) The board may enter into an installment payment agreement in lieu of the complete payment required under subparagraph (B) of paragraph (3) of subdivision (a), but only if final payment under the terms of that installment payment agreement is due and is paid no later than June 30, 2006. The installment payment agreement shall include interest on the outstanding amount due at the rate prescribed by law. Failure by the taxpayer to fully comply with the terms of the installment payment agreement shall render the waiver of penalties null and void, unless the board determines that the failure was due to reasonable causes, and the total amount of tax, interest, and all penalties shall be immediately due and payable. (c) If, subsequent to the amnesty period specified in Section 7071, the board issues a deficiency determination upon a return filed pursuant to subdivision (a), or upon any other nonreporting or underreporting of tax liability by any person who could have otherwise been eligible for amnesty, the board shall impose penalties at a rate that is double the rate of penalties described in law and criminal action may be brought under this part only with respect to the difference between the amount shown on that return and the correct amount of tax, or the amount of unreported or underreported tax, whichever the case may be. This action may not invalidate any waivers granted under Section 7072. (d) If the board issues a deficiency determination under conditions described in subdivision (c), the board may issue that deficiency determination within 10 years from the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. (e) The application required under paragraph (2) of subdivision (a) shall be in the form and manner specified by the board, but in no case shall a mere payment of any taxes and interest due, in whole or in part, for any period otherwise eligible for amnesty under this part, be deemed to constitute an acceptable amnesty application under this part. For purposes of the preceding sentence, the application of a refund from one period to offset a tax liability for another period otherwise eligible for amnesty shall not be allowed without the filing of an amnesty application under this part. (Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  43. 7074.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    For most taxpayers, tax amnesty-related penalty amounts are added at 50% of the relevant interest calculation, but taxpayers with an installment payment agreement under Section 7073(b) are excepted.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7074. (a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the tax for each period for which amnesty could have been requested: (1) For amounts that are due and payable on the last date of the amnesty period, an amount equal to 50 percent of the accrued interest payable under Section 6591 for the period beginning on the date in which the tax was due and ending on the last day of the amnesty period specified in Section 7071. (2) An amount equal to 50 percent of the interest computed under Section 6591 on any final amount, including final deficiencies and self-assessed amounts, for the period beginning on the date in which the tax was due and ending on the last day of the amnesty period specified in Section 7071. (b) The penalty imposed by this section is in addition to any other penalty imposed under this part. (c) Article 2 (commencing with Section 6481) does not apply with respect to the assessment or collection of any penalty imposed by subdivision (a). (Amended by Stats. 2005, Ch. 398, Sec. 2. Effective September 29, 2005.)
  44. 7075.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    A taxpayer with an existing Section 6832 installment payment agreement who does not join the amnesty program may not be subject to the Section 7074 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7075. Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate in the amnesty program, may not be subject to the penalty imposed under Section 7074. (Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  45. 7076.1.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. ) ## 7076.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.)
  46. 7076.2.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. )

    Verify source ↗

    If the board selects a taxpayer’s account for a managed audit, the board must specify the audit details and the taxpayer must examine its records and make them available for verification.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. ) ## 7076.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books, records, and equipment to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations, books, records, and equipment examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.)
  47. 7076.3.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. )

    Verify source ↗

    This section says the article does not limit the board’s authority to examine a taxpayer’s books, papers, records, and equipment under Section 7054.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. ) ## 7076.3. Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054. (Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.)
  48. 7076.4.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. )

    Verify source ↗

    After a managed audit is completed and verified by the board, unpaid liability interest is calculated at half the usual rate, and the taxpayer must pay the liability and interest by the deadline set by 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2.5. Managed Audit Program [7076 - 7076.4] ( Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1. ) ## 7076.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law. (Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.)
  49. 7077.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    The board must publicize the tax penalty amnesty program and coordinate its outreach with similar Franchise Tax Board programs as much as possible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7077. The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall coordinate to the highest degree possible its publicity efforts and other actions taken in implementing this article with similar programs administered by the Franchise Tax Board. (Added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  50. 7078.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. )

    Verify source ↗

    Subdivision (b) of Section 19736 applies to the board, to the extent feasible and practical.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Tax Amnesty Program [7070 - 7078] ( Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6. ) ## 7078. Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board. (Added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)
  51. 7080.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

    This article is known and may be cited as “The Harris-Katz California Taxpayers’ Bill of 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7080. This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Rights.” (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  52. 7081.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

    In tax proceedings, the State Board of Equalization may ask about relevant liability information and must give the taxpayer a full chance to present 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7081. The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate balance between revenue collection and freedom from government oppression. It is the intent of the Legislature to place guarantees in California law to ensure that the rights, privacy, and property of California taxpayers are adequately protected during the process of the assessment and collection of taxes. The Legislature further finds that the California tax system is based largely on voluntary compliance, and the development of understandable tax laws and taxpayers informed of those laws will improve both voluntary compliance and the relationship between taxpayers and government. It is the further intent of the Legislature to promote improved voluntary taxpayer compliance by improving the clarity of tax laws and efforts to inform the public of the proper application of those laws. The Legislature further finds and declares that the purpose of any tax proceeding between the State Board of Equalization and a taxpayer is the determination of the taxpayer’s correct amount of tax liability. It is the intent of the Legislature that, in furtherance of this purpose, the State Board of Equalization may inquire into, and shall allow the taxpayer every opportunity to present, all relevant information pertaining to the taxpayer’s liability. (Amended by Stats. 2001, Ch. 670, Sec. 2. Effective January 1, 2002.)
  53. 7082.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7082. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  54. 7083.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

    The board must create a Taxpayers’ Rights Advocate position, and the advocate must help resolve taxpayer complaints, can stay actions causing irreparable loss, and reports to the board’s executive officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7083. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest which would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  55. 7084.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

    The board must create and run a taxpayer education and information program, and the program must cover several listed outreach and training activities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7084. (a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Taxpayer or industry groups identified in the annual report described in Section 7085. (3) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) Mailings to, or appropriate and effective contact with, the taxpayer groups specified in subdivision (a) which explain in simplified terms the most common areas of noncompliance the taxpayers or industry groups are likely to encounter. (2) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities as a holder of a seller’s permit or use tax registrant and the most common areas of noncompliance encountered by participants in their business or industry. (3) Participation in small business seminars and similar programs organized by federal, state, and local agencies. (4) Revision of taxpayer educational materials currently produced by the board which explain the most common areas of taxpayer nonconformance in simplified terms. (5) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1998, Ch. 612, Sec. 6. Effective January 1, 1999.)
  56. 7085.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

    The board must annually identify recurrent taxpayer noncompliance and report its findings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7085. (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code. (b) As part of the identification process described in subdivision (a), the board shall do both of the following: (1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following: (A) The statute or regulation violated by the taxpayer. (B) The amount of tax involved. (C) The industry or business engaged in by the taxpayer. (D) The number of years covered in the audit period. (E) Whether or not professional tax preparation assistance was utilized by the taxpayer. (F) Whether sales and use tax returns were filed by the taxpayer. (2) Conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Sales and Use Tax Law which may further facilitate achievement of the legislative findings. (c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following: (1) Changes in statute or board regulations. (2) Improvement of training of board personnel. (3) Improvement of taxpayer communication and education. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  57. 7086.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

    Verify source ↗

    The board must prepare and publish plain-language statements about procedures, remedies, and the rights and obligations of the board and taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7086. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include the statement in the annual tax information bulletins which are mailed to taxpayers. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  58. 7087.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7087. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest revenue quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Amended by Stats. 1991, Ch. 402, Sec. 2.)
  59. 7088.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    The board must create and run a program to evaluate individual employees’ or officers’ performance in taxpayer contacts, coordinate it with the Taxpayers’ Rights Advocate, and report on implementation to the Legislature in its annual report.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7088. (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (b) The board shall report to the Legislature on the implementation of this program in its annual report. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  60. 7089.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    The board must develop a plan by July 1, 1989 to reduce the time needed to resolve redetermination petitions and refund claims.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7089. No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard time frames and special review of cases which take more time than the appropriate standard time frame. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  61. 7090.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    For protest hearings before board hearing officers, the board must provide procedures that include a reasonable hearing time and a board office location convenient to the taxpayer, and the taxpayer has rights relating to recording and who may attend.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7090. Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer. (b) The hearing may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any hearing that he or she has a right to have present at the hearing his or her attorney, accountant, or other designated agent. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  62. 7091.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they file a timely claim, the board finds the staff acted unreasonably, and the board sets an award.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7091. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the staff was unreasonable. (d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 1999. (Amended by Stats. 2000, Ch. 1052, Sec. 6. Effective January 1, 2001.)
  63. 7092.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    Board officers and employees acting under laws the board administers must not knowingly investigate or surveil people for nontax-administration purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7092. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include sales and use tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  64. 7093.5.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    This section sets a process for settling disputed civil tax matters, including Attorney General review, director approval deadlines, a $11,500 approval threshold, public-record requirements for larger settlements, and limited appeal 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7093.5. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director for approval unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel in writing of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance, with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of tax or penalties or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) The director shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director, within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 7056. (h) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (i) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 3. (SB 889) Effective January 1, 2024.)
  65. 7094.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    This section requires the tax agency to release certain levies or notices to withhold when sale costs exceed the liability, lets the Taxpayers’ Rights Advocate order release or limited վերադարձ of funds in some cases, and requires notice before seized property is sold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7094. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section does not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 1. (SB 1507) Effective January 1, 2019.)
  66. 7094.1.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    If property has been levied on, the board must return the property or sale proceeds to the taxpayer unless collection is in jeopardy and one of the listed return conditions is 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7094.1. (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 6832 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 7096. (Added by Stats. 1998, Ch. 612, Sec. 8. Effective January 1, 1999.)
  67. 7095.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    Exemptions from levy must be adjusted for debt collection purposes when California Consumer Price Index changes exceed 5% over the previous adjustment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7095. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  68. 7096.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7096. (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in the form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 1. (SB 442) Effective January 1, 2014.)
  69. 7097.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    The department must send taxpayers a preliminary notice before certain tax liens are filed or recorded, and it must also send releases when a lien was filed in error.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7097. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 6536) of Chapter 5. (c) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and the receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the tax liability. (B) Release or subordination will be in the best interest of the state and the taxpayer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 12. (SB 1496) Effective January 1, 2023.)
  70. 7098.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    The board may not revoke or suspend certain permits unless it first mails the taxpayer a preliminary notice, and that notice must go out at least 60 days before the date set for revocation or suspension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7098. For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the board has mailed a notice preliminary to revocation or suspension which indicates that the person’s permit will be revoked or suspended by a date certain pursuant to that section. The board shall mail the notice preliminary to revocation or suspension to the taxpayer at least 60 days before the date certain. (Amended by Stats. 1989, Ch. 654, Sec. 6.)
  71. 7099.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    A taxpayer may sue the State of California for damages in superior court if a board officer or employee recklessly disregards board-published procedures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7099. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon a finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs, as defined for purposes of Section 7156. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceedings brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Added by Stats. 1988, Ch. 1574, Sec. 1.)
  72. 7099.1.

    ## 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 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. )

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    A federally authorized tax practitioner must keep confidential tax-advice communications with a taxpayer, with a limited privilege that can be asserted only in noncriminal tax matters before the State Board of Equalization.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 8. Administration [7051 - 7099.1] ( Chapter 8 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1] ( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) ## 7099.1. (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapter 4 of Division 8 of the Evidence Code, also shall apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a client and an attorney. A federally authorized tax practitioner has the legal obligation and duty to maintain confidentiality with respect to such communication. (2) Paragraph (1) may only be asserted in any noncriminal tax matter before the State Board of Equalization. (3) For purposes of this section: (A) “Federally authorized tax practitioner” means any individual who is authorized under federal law to practice before the Internal Revenue Service if the practice is subject to federal regulation under Section 330 of Title 31 of the United States Code, as provided by federal law as of January 1, 2000. (B) “Tax advice” means advice given by an individual with respect to a state tax matter, which may include federal tax advice if it relates to the state tax matter. For purposes of this subparagraph, “federal tax advice” means advice given by an individual within the scope of his or her authority to practice before the federal Internal Revenue Service on noncriminal tax matters. (C) “Tax shelter” means a partnership or other entity, any investment plan or arrangement, or any other plan or arrangement if a significant purpose of that partnership, entity, plan, or arrangement is the avoidance or evasion of federal income tax. (b) The privilege under subdivision (a) shall not apply to any written communication between a federally authorized tax practitioner and a director, shareholder, officer, or employee, agent, or representative of a corporation in connection with the promotion of the direct or indirect participation of the corporation in any tax shelter, or in any proceeding to revoke or otherwise discipline any license or right to practice by any governmental agency. (c) This section shall be operative for communications made on or after the effective date of the act adding this section. (Added by Stats. 2009, Ch. 411, Sec. 1. (AB 129) Effective October 11, 2009.)
  73. 71.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. )

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    The assessor must determine a new base year value for newly constructed taxable real property, and the unchanged remainder of the property must not be altered.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. ) ## 71. The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year value of the remainder of the property assessed, which did not undergo new construction, shall not be changed. New construction in progress on the lien date shall be appraised at its full value on that date and each lien date thereafter until the date of completion, at which time the entire portion of property which is newly constructed shall be reappraised at its full value, and that value shall be the base year value. New construction in progress shall not acquire a base year value on each lien date. (Amended by Stats. 2017, Ch. 80, Sec. 2. (AB 652) Effective July 21, 2017.)
  74. 7101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    The board must send received payments to the Treasurer for deposit into the Retail Sales Tax Fund, except as provided in Section 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7101. All fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state under this part, and restitution orders or any other amounts otherwise authorized by law to be collected by the board, or any other amounts imposed by a court of competent jurisdiction to be paid to the board shall, except as provided in Section 6452.1, be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Retail Sales Tax Fund. (Amended by Stats. 2011, Ch. 727, Sec. 11. (AB 242) Effective January 1, 2012.)
  75. 7101.3.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    Net revenues from the taxes named in this section must be deposited in the State Treasury for the Fiscal Recovery Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7101.3. Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes imposed to Sections 6051.5 and 6201.5 shall be deposited in the State Treasury to the credit of the Fiscal Recovery Fund, as established pursuant to Section 99008 of the Government Code. (Added by Stats. 2003, 1st Ex. Sess., Ch. 13, Sec. 7. Effective October 28, 2003.)
  76. 7102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    This section directs how money from the fund and certain tax revenues must be transferred to specified state and local funds, and allows the Controller to use the Public Transportation Account for loans to the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7102. The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part, credits or refunds pursuant to Section 60202, and refunds pursuant to Section 1793.25 of the Civil Code, or be transferred in the following manner: (a) (1) All revenues, less refunds, derived under this part at the 43/4-percent rate, including the imposition of sales and use taxes with respect to the sale, storage, use, or other consumption of motor vehicle fuel that would not have been received if the sales and use tax rate had been 5 percent and if motor vehicle fuel, as defined for purposes of the Motor Vehicle Fuel License Tax Law (Part 2 (commencing with Section 7301)), had been exempt from sales and use taxes, shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and shall be transferred quarterly to the Public Transportation Account, a trust fund in the State Transportation Fund, except as modified as follows: (A) For the 2001–02 fiscal year, those transfers may not be more than eighty-one million dollars ($81,000,000) plus one-half of the amount computed pursuant to this paragraph that exceeds eighty-one million dollars ($81,000,000). (B) For the 2002–03 fiscal year, those transfers may not be more than thirty-seven million dollars ($37,000,000) plus one-half of the amount computed pursuant to this paragraph that exceeds thirty-seven million dollars ($37,000,000). (C) For the 2003–04 fiscal year, no transfers shall be made pursuant to this paragraph, except that if the amount to be otherwise transferred pursuant to this paragraph is in excess of eighty-seven million four hundred fifty thousand dollars ($87,450,000), then the amount of that excess shall be transferred. (D) For the 2004–05 fiscal year, no transfers shall be made pursuant to this paragraph, and of the amount that would otherwise have been transferred, one hundred forty million dollars ($140,000,000) shall instead be transferred to the Traffic Congestion Relief Fund as partial repayment of amounts owed by the General Fund pursuant to Item 2600-011-3007 of the Budget Act of 2002 (Chapter 379 of the Statutes of 2002). (E) For the 2005–06 fiscal year, no transfers shall be made pursuant to this paragraph. (F) For the 2006–07 fiscal year, the revenues estimated pursuant to this paragraph shall, notwithstanding any other provision of this paragraph or any other provision of law, be transferred and allocated as follows: (i) The first two hundred million dollars ($200,000,000) shall be transferred to the Transportation Deferred Investment Fund as partial repayment of the amounts owed by the General Fund to that fund pursuant to Section 7106. (ii) The next one hundred twenty-five million dollars ($125,000,000) shall be transferred to the Bay Area Toll Account for expenditure pursuant to Section 188.6 of the Streets and Highways Code. (iii) Of the remaining revenues, thirty-three million dollars ($33,000,000) shall be transferred to the Public Transportation Account to support appropriations from that account in the Budget Act of 2006. (iv) The remaining revenues shall be transferred to the Public Transportation Account for allocation as follows: (I) Twenty percent to the Department of Transportation for purposes of Section 99315 of the Public Utilities Code. (II) Forty percent to the Controller, for allocation pursuant to Section 99314 of the Public Utilities Code. (III) Forty percent to the Controller, for allocation pursuant to Section 99313 of the Public Utilities Code. (G) For the 2007–08 fiscal year, the first one hundred fifty-five million four hundred ninety-one thousand eight hundred thirty-seven dollars ($155,491,837) in revenue estimated pursuant to this paragraph each quarter shall, notwithstanding any other provision of this paragraph or any other provision of law, be transferred quarterly to the Mass Transportation Fund. If revenue in any quarter is less than that amount, the transfer in the subsequent quarter or quarters shall be increased so that the total transferred for the fiscal year is six hundred twenty-one million nine hundred sixty-seven thousand three hundred forty-eight dollars ($621,967,348). (H) For the 2008–09 fiscal year and every fiscal year thereafter, 50 percent of the revenue estimated pursuant to this paragraph each quarter shall, notwithstanding any other provision of this paragraph or any other provision of law, and except as provided in subparagraph (I), be transferred to the Mass Transportation Fund. Notwithstanding this requirement, for the 2008–09 fiscal year, the amount of three hundred eight million seven hundred thirty-five thousand dollars ($308,735,000) for each of the first three quarters, and the amount of one hundred fifteen million twenty-nine thousand dollars ($115,029,000) for the fourth quarter, shall be transferred to the Mass Transportation Fund. If revenue for any quarter is less than the specified amount, the transfer in the subsequent quarter or quarters shall be increased so that the total transfer for the fiscal year is one billion forty-one million two hundred thirty-four thousand dollars ($1,041,234,000). (I) For the 2009–10 to 2012–13 fiscal years, inclusive, all revenue estimated pursuant to this paragraph shall, notwithstanding any other provision of this paragraph or any other provision of law, be transferred quarterly to the Mass Transportation Fund. (2) All revenues, less refunds, derived under this part at the 43/4-percent rate, resulting from increasing, after December 31, 1989, the rate of tax imposed pursuant to the Motor Vehicle Fuel License Tax Law on motor vehicle fuel, as defined for purposes of that law, shall be transferred quarterly to the Public Transportation Account, a trust fund in the State Transportation Fund. (3) All revenues, less refunds, derived under this part at the 43/4-percent rate from the imposition of sales and use taxes on fuel, as defined for purposes of the Use Fuel Tax Law (Part 3 (commencing with Section 8601)) and the Diesel Fuel Tax Law (Part 31 (commencing with Section 60001)), shall be estimated by the California Department of Tax and Fee Administration with the concurrence of the Department of Finance, and shall be transferred quarterly to the Public Transportation Account, a trust fund in the State Transportation Fund. (4) (A) All revenues, less refunds, derived under this part from the taxes imposed pursuant to Sections 6051.2 and 6201.2 shall be transferred to the Sales Tax Account of the Local Revenue Fund for allocation to cities and counties as prescribed by statute. (B) Notwithstanding subparagraph (A), if the Director of Finance determines that the California Department of Tax and Fee Administration has allocated more revenue to the Local Revenue Fund for taxable sales that occurred during the period of July 1, 2011, through June 30, 2016, than required by subparagraph (A), the total amount of revenue credited to the Local Revenue Fund for taxable sales that occurred during the period of July 1, 2011, through June 30, 2016, for allocation to cities and counties as prescribed by statute shall be considered to have fulfilled the requirements of subparagraph (A), and an allocation adjustment for this period shall not be made. (5) All revenues, less refunds, derived from the taxes imposed pursuant to Section 35 of Article XIII of the California Constitution shall be transferred to the Public Safety Account in the Local Public Safety Fund created in Section 30051 of the Government Code for allocation to counties as prescribed by statute. (6) Notwithstanding paragraph (5), if the Director of Finance determines that the California Department of Tax and Fee Administration has allocated more revenue to the Public Safety Account for taxable sales that occurred during the period of July 1, 2011, through June 30, 2016, than required by paragraph (5), the total amount of revenue credited to the Public Safety Account for taxable sales that occurred during the period of July 1, 2011, through June 30, 2016, shall be considered to have fulfilled the requirements of paragraph (5), and an allocation adjustment for this period shall not be made. (b) The balance shall be transferred to the General Fund. (c) The estimates required by subdivision (a) shall be based on taxable transactions occurring during a calendar year, and the transfers required by subdivision (a) shall be made during the fiscal year that commences during that same calendar year. Transfers required by paragraphs (1), (2), and (3) of subdivision (a) shall be estimated by the California Department of Tax and Fee Administration, with the concurrence of the Department of Finance, and shall be made quarterly. (d) Notwithstanding the designation of the Public Transportation Account as a trust fund pursuant to subdivision (a), the Controller may use the Public Transportation Account for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. The loans shall be repaid with interest from the General Fund at the Pooled Money Investment Account rate. (e) The Legislature may amend this section, by statute passed in each house of the Legislature by rollcall vote entered in the journal, two-thirds of the membership concurring, if the statute is consistent with, and furthers the purposes of this section. (Amended by Stats. 2018, Ch. 92, Sec. 186. (SB 1289) Effective January 1, 2019. Note: Section 7102 was amended on June 5, 1990, by initiative Prop. 116.)
  77. 7102.1.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    The California Department of Tax and Fee Administration must make quarterly revenue estimates for a stated period, with the Department of Finance’s concurrence, and the Controller must quarterly transfer the estimated amount from the Retail Sales Tax Fund to the Public Transportation Account.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7102.1. (a) On and after April 1, 2023, and before April 1, 2024, the California Department of Tax and Fee Administration, with the concurrence of the Department of Finance, shall, on a quarterly basis, estimate the revenues, less refunds, that, if not for Section 6357.4, would have been derived under this part at the 43/4-percent rate, excluding the portion of the 43/4-percent rate that is deposited in the State Treasury and credited to the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15, from the imposition of sales and use taxes on fuel, as defined for purposes of the Diesel Fuel Tax Law (Part 31 (commencing with Section 60001)). (b) The Controller shall, on a quarterly basis, transfer the estimated amount from the Retail Sales Tax Fund to the Public Transportation Account, a trust fund in the State Transportation Fund. (c) The quarterly estimates required by subdivision (a) shall be based on taxable transactions from October 1, 2022, to September 30, 2023, inclusive. (Added by Stats. 2022, Ch. 55, Sec. 3. (AB 194) Effective June 30, 2022.)
  78. 7103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    This section creates a reporting-and-allocation system for taxable sales at confirmed historic venues, including reporting, venue notice, fund allocation, and limits on how the money may be used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7103. (a) For purposes of this section: (1) “City” means a city within the geographic boundaries of a county. (2) “Confirmed historic venue” means a historic venue that has received a confirmation by the department pursuant to subdivision (g). (3) “County” means the County of Alameda, the County of Santa Clara, and the County of Los Angeles. (4) “Fund” means the Historic Venue Restoration and Resiliency Fund created pursuant to subdivision (c). (5) “Historic venue” means a venue in the state that meets all of the following criteria: (A) The venue meets any of the following criteria: (i) The venue contains a structure built before 1940. (ii) The venue contains a structure officially designated by the United States National Park Service or the United States Department of the Interior as a National Historic Landmark. (iii) The venue is located at a site continuously used for live, ticketed events for more than 50 years. (B) The venue has total fixed seating capacity of at least 15,000 people. (C) The venue hosts live entertainment or sporting events. (D) The venue is owned by a public entity. (6) “Qualified event” means a live event at a confirmed historic venue to which tickets are offered for public sale. (b) Notwithstanding any other law, a return filed with the department to report gross receipts for sales tax purposes shall, for each confirmed historic venue, segregate the taxable sales made at a qualified event on a line or a separate form, as prescribed by the department, if the place of sale in this state is on or within the real property of a confirmed historic venue on the day of a qualified event that occurred on or before June 30, 2029. (c) (1) The Historic Venue Restoration and Resiliency Fund is hereby created in the State Treasury. (2) Notwithstanding Section 13340 of the Government Code, moneys in the fund shall be continuously appropriated without regard to fiscal year and allocated pursuant to subdivisions (e) and (f). (d) (1) The department shall, for each confirmed historic venue, report the total amount of taxable sales made at a qualified event that were segregated on the returns filed for the prior fiscal year pursuant to subdivision (b) to the Department of Finance on or before November 1 of each year. (2) (A) The total taxable sales made at a qualified event that were reported pursuant to paragraph (1) shall be subject to review, which may be a review of a sample of returns, by the department for errors. (B) The department shall note any errors identified in the review and the approximate impact of those errors on the total taxable sales made at a qualified event that were in the report to the Department of Finance required by this subdivision to allow an adjusted total taxable sales amount to be determined. (e) (1) An amount equal to 5 percent of the total amount of taxable sales, or adjusted taxable sales, for the prior fiscal year reported to the Department of Finance by the department pursuant to subdivision (d) shall be included in the next annual Governor’s Budget for deposit into the fund for the Controller to allocate to cities and counties pursuant to subdivision (f). (2) (A) No later than 15 days after enactment of the annual Budget Act, the Department of Finance shall, for each confirmed historic venue located within the geographic boundaries of a city or county, report to the Controller the amounts to be allocated from the fund to each city and county. (B) The amounts to be allocated pursuant to subparagraph (A) to each city and county shall be in proportion to the taxable sales subject to subdivision (b) derived from qualified events at each confirmed historic venue identified by that city or county. (3) No later than 30 days after the enactment of the annual Budget Act, the amount appropriated by the Legislature to the Controller pursuant to this subdivision shall be transferred by the Controller to the fund. (f) (1) Beginning January 1, 2025, the Controller shall annually allocate, as promptly as feasible, the moneys in the fund to each city or county pursuant to the report required by paragraph (2) of subdivision (e). (2) (A) A city or county shall distribute funds received pursuant to this subdivision only for any of the following purposes and pursuant to subparagraph (B): (i) Capital infrastructure improvements and preservation of a confirmed historic venue. (ii) Preventive maintenance of a confirmed historic venue related to patrons safety. (iii) Technological improvements at a confirmed historic venue. (iv) Security enhancements at a confirmed historic venue. (v) Bringing a confirmed historic venue into compliance with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12101 et seq.). (vi) Energy efficiency improvements at a confirmed historic venue. (vii) Upgrades related to implementation of federal and state policies at a confirmed historic venue. (B) A city or county shall distribute funds to each confirmed historic venue within the geographic boundaries of that city or county in accordance with the amounts allocated by the Controller for that purpose pursuant to paragraph (1). (g) (1) (A) A city or county shall identify a historic venue within its jurisdiction to the department, in a form and manner prescribed by the department, for a confirmation as a historic venue. (B) (i) Subject to clause (ii), if the venue identified pursuant to subparagraph (A) is a historic venue, the department shall issue a confirmation to the city or county as promptly as feasible. (ii) The department shall not issue a confirmation pursuant to clause (i) if a city or county is currently receiving revenue transmitted pursuant to subdivision (f) with respect to the historic venue. (2) A city or county, or its designee, that receives a confirmation from the department pursuant to paragraph (1) shall, at least 10 days before a qualified event scheduled to take place at a confirmed historic venue within the geographic boundaries of that city or county, notify any retailers subject to subdivision (b) that the city or county, or its designee, knows, or has reason to know, will be making sales during that qualified event of their reporting obligation pursuant to subdivision (b). (h) On or before November 1 of each year, the department shall deliver a report to the Assembly Committee on Revenue and Taxation and the Senate Committee on Governance and Finance concerning both of the following: (1) The identity of any confirmed historic venue and the city or county that identified that venue pursuant to subdivision (g). (2) (A) The amount of revenue allocated in the preceding fiscal year pursuant to this section to a city or county with respect to each confirmed historic venue. (B) On or before September 1 of each year, the Controller shall provide to the department the information required to be included in the report pursuant to subparagraph (A). (i) This section shall remain operative only until November 1, 2030, and as of that date is repealed. (Amended by Stats. 2024, Ch. 34, Sec. 14. (SB 167) Effective June 27, 2024. Repealed as of November 1, 2030, by its own provisions.)
  79. 7104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    This section creates the Transportation Investment Fund and requires quarterly transfers, allocations, reporting, and spending limits for certain transportation revenue.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7104. (a) The Transportation Investment Fund (hereafter the fund) is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, the moneys in the fund are continuously appropriated without regard to fiscal years for disbursement in the manner and for the purposes set forth in this section. (b) All of the following shall occur on a quarterly basis: (1) The State Board of Equalization, in consultation with the Department of Finance, shall estimate the amount that is transferred to the General Fund under subdivision (b) of Section 7102 that is attributable to revenue collected for the sale, storage, use, or other consumption in this state of motor vehicle fuel, as defined in Section 7326. (2) The State Board of Equalization shall inform the Controller, in writing, of the amount estimated under paragraph (1). (3) Commencing with the 2003–04 fiscal year, the Controller shall transfer the amount estimated under paragraph (1) from the General Fund to the fund. (c) For each quarter during the period commencing on July 1, 2003, and ending on June 30, 2008, the Controller shall make all of the following transfers and apportionments from the funds identified for transfer under paragraph (2) of subdivision (b) in the following order: (1) To the Traffic Congestion Relief Fund created in the State Treasury by Section 14556.5 of the Government Code, the sum of one hundred sixty-nine million five hundred thousand dollars ($169,500,000), except that the transfer for the final quarter shall be ninety-three million four hundred thousand dollars ($93,400,000), for a total transfer of three billion three hundred thirteen million nine hundred thousand dollars ($3,313,900,000). (2) To the Public Transportation Account, a trust fund in the State Transportation Fund, 20 percent of the amount remaining after the transfer required under paragraph (1). Funds transferred under this paragraph shall be made available as follows: (A) To the Department of Transportation, 50 percent for purposes of subdivision (a) or (b) of Section 99315 of the Public Utilities Code, subject to appropriation by the Legislature. (B) To the Controller, 25 percent for allocation pursuant to Section 99314 of the Public Utilities Code. Funds allocated under this subparagraph shall be subject to all of the provisions governing funds allocated under Section 99314 of the Public Utilities Code. For the 2007–08 fiscal year, these funds are continuously appropriated to the Controller for purposes of this subparagraph. (C) To the Controller, 25 percent for allocation pursuant to Section 99313 of the Public Utilities Code. Funds allocated under this subparagraph shall be subject to all of the provisions governing funds allocated under Section 99313 of the Public Utilities Code. For the 2007–08 fiscal year, these funds are continuously appropriated to the Controller for purposes of this subparagraph. (3) To the Department of Transportation for expenditure for programming for transportation capital improvement projects subject to all of the provisions governing the State Transportation Improvement Program, 40 percent of the amount remaining after the transfer required under paragraph (1), except that in the 2006–07 and 2007–08 fiscal years, the transfer shall be 80 percent of the amount remaining after the transfer required under paragraph (1). (4) To the Controller for apportionment to the counties, including a city and county, 20 percent of the amount remaining after the transfer required under paragraph (1), except that in the 2006–07 and 2007–08 fiscal years, no transfer may be made under this paragraph. Funds transferred under this paragraph shall be allocated in accordance with the following formulas: (A) Seventy-five percent of the funds payable under this paragraph shall be apportioned among the counties in the proportion that the number of fee-paid and exempt vehicles that are registered in the county bears to the number of fee-paid and exempt vehicles registered in the state. (B) Twenty-five percent of the funds payable under this paragraph shall be apportioned among the counties in the proportion that the number of miles of maintained county roads in each county bears to the total number of miles of maintained county roads in the state. For the purposes of apportioning funds under this subparagraph, any roads within the boundaries of a city and county that are not state highways shall be deemed to be county roads. (5) To the Controller for apportionment to cities, including a city and county, 20 percent of the amount remaining after the transfer required under paragraph (1), except that in the 2006–07 and 2007–08 fiscal years, no transfer may be made under this paragraph. Funds transferred under this paragraph shall be apportioned among the cities in the proportion that the total population of the city bears to the total population of all the cities in the state. (d) Funds received under paragraph (4) or (5) of subdivision (c) shall be deposited as follows in order to avoid the commingling of those funds with other local funds: (1) In the case of a city, into the city account that is designated for the receipt of state funds allocated for transportation purposes. (2) In the case of a county, into the county road fund. (3) In the case of a city and county, into a local account that is designated for the receipt of state funds allocated for transportation purposes. (e) Funds allocated to a city, county, or city and county under paragraph (4) or (5) of subdivision (c) shall be used only for street and highway maintenance, rehabilitation, reconstruction, and storm damage repair. For purposes of this section, the following terms have the following meanings: (1) “Maintenance” means either or both of the following: (A) Patching. (B) Overlay and sealing. (2) “Reconstruction” includes any overlay, sealing, or widening of the roadway, if the widening is necessary to bring the roadway width to the desirable minimum width consistent with the geometric design criteria of the department for 3R (reconstruction, resurfacing, and rehabilitation) projects that are not on a freeway, but does not include widening for the purpose of increasing the traffic capacity of a street or highway. (3) “Storm damage repair” is repair or reconstruction of local streets and highways and related drainage improvements that have been damaged due to winter storms and flooding, and construction of drainage improvements to mitigate future roadway flooding and damage problems, in those jurisdictions that have been declared disaster areas by the President of the United States, where the costs of those repairs are ineligible for emergency funding with Federal Emergency Relief (ER) funds or Federal Emergency Management Administration (FEMA) funds. (f) (1) Cities and counties shall maintain their existing commitment of local funds for street and highway maintenance, rehabilitation, reconstruction, and storm damage repair in order to remain eligible for the allocation of funds pursuant to paragraph (4) or (5) of subdivision (c). (2) In order to receive any allocation pursuant to paragraph (4) or (5) of subdivision (c), the city or county shall annually expend from its general fund for street, road, and highway purposes an amount not less than the annual average of its expenditures from its general fund during the 1996–97, 1997–98, and 1998–99 fiscal years, as reported to the Controller pursuant to Section 2151 of the Streets and Highways Code. For purposes of this paragraph, in calculating a city’s or county’s annual general fund expenditures and its average general fund expenditures for the 1996–97, 1997–98, and 1998–99 fiscal years, any unrestricted funds that the city or county may expend at its discretion, including vehicle in-lieu tax revenues and revenues from fines and forfeitures, expended for street and highway purposes shall be considered expenditures from the general fund. One-time allocations that have been expended for street and highway purposes, but which may not be available on an ongoing basis, including revenue provided under the Teeter Plan Bond Law of 1994 (Chapter 6.6 (commencing with Section 54773) of Part 1 of Division 2 of Title 5 of the Government Code), may not be considered when calculating a city’s or county’s annual general fund expenditures. (3) For any city incorporated after July 1, 1996, the Controller shall calculate an annual average of expenditure for the period between July 1, 1996, and December 31, 2000, inclusive, that the city was incorporated. (4) For purposes of paragraph (2), the Controller may request fiscal data from cities and counties in addition to data provided pursuant to Section 2151, for the 1996–97, 1997–98, and 1998–99 fiscal years. Each city and county shall furnish the data to the Controller not later than 120 days after receiving the request. The Controller may withhold payment to cities and counties that do not comply with the request for information or that provide incomplete data. (5) The Controller may perform audits to ensure compliance with paragraph (2) when deemed necessary. Any city or county that has not complied with paragraph (2) shall reimburse the state for the funds it received during that fiscal year. Any funds withheld or returned as a result of a failure to comply with paragraph (2) shall be reallocated to the other counties and cities whose expenditures are in compliance. (6) If a city or county fails to comply with the requirements of paragraph (2) in a particular fiscal year, the city or county may expend during that fiscal year and the following fiscal year a total amount that is not less than the total amount required to be expended for those fiscal years for purposes of complying with paragraph (2). (7) The allocation made under paragraph (4) or (5) of subdivision (c) shall be expended not later than the end of the fiscal year following the fiscal year in which the allocation was made, and any funds not expended within that period shall be returned to the Controller and shall be reallocated to the other cities and counties pursuant to the allocation formulas set forth in paragraph (4) or (5) of subdivision (c). (g) The Los Angeles County Metropolitan Transportation Authority shall give first priority for using its share of the funds made available under subparagraphs (B) and (C) of paragraph (2) of subdivision (c) to providing the levels of bus service mandated under the consent decree entered into by the authority on October 29, 1996, in the case of Labor/Community Strategy Center, et al. v. Los Angeles County Metropolitan Transportation Authority. (h) (1) For the purpose of allocating funds under paragraph (4) or (5) of subdivision (c) to counties, cities, and a city and county, the Controller shall use the most recent population estimates prepared by the Demographic Research Unit of the Department of Finance. For a city that incorporated after January 1, 1998, that does not appear on the most recent population estimates prepared by the Demographic Research Unit, the Controller shall use the population determined for that city under Section 11005.3 of the Revenue and Taxation Code. (2) The amendments made to Section 11005.3 by the act adding this paragraph shall not apply to a population determination under paragraph (1). (i) This section shall become inoperative on the date that all encumbrances incurred for the projects funded under paragraph (3) of subdivision (c) have been liquidated or on June 30, 2008, whichever date is later, and as of the January 1 immediately following that date is repealed. (Amended by Stats. 2011, Ch. 296, Sec. 274. (AB 1023) Effective January 1, 2012. Inoperative on June 30, 2008, or later date, as provided in subd. (i). Repealed, by its own provisions, on January 1 following inoperative date.)
  80. 7104.1.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    The section says certain requirements for cities and counties do not apply in fiscal years when specified revenue transfers are suspended and the related funds are not made 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7104.1. Notwithstanding any other provision of law, the requirements imposed on cities and counties by subdivision (f) of Section 7104 shall not apply for any fiscal year in which the transfer of revenues from the General Fund to the Transportation Investment Fund is suspended pursuant to Article XIX B of the California Constitution and funds consequently are not made available for allocation to cities or counties pursuant to paragraphs (4) and (5) of subdivision (c) of Section 7104. (Added by Stats. 2003, Ch. 716, Sec. 1. Effective January 1, 2004.)
  81. 7104.2.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section keeps the Transportation Investment Fund in existence and directs how revenues in it must be transferred, apportioned, deposited, and used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7104.2. (a) The Transportation Investment Fund (hereafter the fund) in the State Treasury is hereby continued in existence. All revenues transferred to the fund pursuant to Article XIX B of the California Constitution beginning with the 2008–09 fiscal year shall be available for expenditure as provided in this section. Notwithstanding Section 13340 of the Government Code or any other provision of law, moneys in the fund are continuously appropriated without regard to fiscal years for disbursement in the manner and for the purposes set forth in this section. (b) All of the following shall occur on a quarterly basis: (1) The State Board of Equalization, in consultation with the Department of Finance, shall estimate the amount that is transferred to the General Fund under subdivision (b) of Section 7102 that is attributable to revenue collected for the sale, storage, use, or other consumption in this state of motor vehicle fuel, as defined in Section 7326. (2) The State Board of Equalization shall inform the Controller, in writing, of the amount estimated under paragraph (1). (3) Commencing with the 2008–09 fiscal year, the Controller shall transfer the amount estimated under paragraph (1) from the General Fund to the fund. (c) For each quarter, commencing with the 2008–09 fiscal year, the Controller shall make all of the following transfers and apportionments from the fund: (1) To the Public Transportation Account, a trust fund in the State Transportation Fund, 20 percent of the revenues deposited in the fund. Funds transferred under this paragraph shall be made available as follows: (A) Twenty-five percent for purposes of Section 99315 of the Public Utilities Code, subject to appropriation by the Legislature. (B) Thirty-seven and one-half percent to the Controller, for allocation pursuant to Section 99314 of the Public Utilities Code. Funds allocated under this subparagraph shall be subject to all of the provisions governing funds allocated under Section 99314 of the Public Utilities Code. These funds are continuously appropriated to the Controller for purposes of this subparagraph. (C) Thirty-seven and one-half percent to the Controller, for allocation pursuant to Section 99313 of the Public Utilities Code. Funds allocated under this subparagraph shall be subject to all of the provisions governing funds allocated under Section 99313 of the Public Utilities Code. These funds are continuously appropriated to the Controller for purposes of this subparagraph. (D) Notwithstanding subparagraphs (A), (B), and (C), for the 2009–10 to 2012–13 fiscal years, inclusive, all funds transferred under this paragraph shall be made available only for purposes of Section 99315 of the Public Utilities Code, subject to appropriation by the Legislature. (2) To the Department of Transportation for expenditure for transportation capital improvement projects subject to all of the rules governing the State Transportation Improvement Program, 40 percent of the revenues deposited in the fund. (3) To the Controller for apportionment pursuant to subparagraphs (A) and (B), 40 percent of the revenues deposited in the fund. (A) Of the amount available under this paragraph, 50 percent shall be apportioned by the Controller to the counties, including a city and county, in accordance with the following formulas: (i) Seventy-five percent of the funds payable under this subparagraph shall be apportioned among the counties in the proportion that the number of fee-paid and exempt vehicles that are registered in the county bears to the number of fee-paid and exempt vehicles registered in the state. (ii) Twenty-five percent of the funds payable under this subparagraph shall be apportioned among the counties in the proportion that the number of miles of maintained county roads in each county bears to the total number of miles of maintained county roads in the state. For the purposes of apportioning funds under this subparagraph, any roads within the boundaries of a city and county that are not state highways shall be deemed to be county roads. (B) Of the amount available under this paragraph, 50 percent shall be apportioned by the Controller to cities, including a city and county, in the proportion that the total population of the city bears to the total population of all the cities in the state. (d) Funds received under subparagraph (A) or (B) of paragraph (3) of subdivision (c) shall be deposited as follows in order to avoid the commingling of those funds with other local funds: (1) In the case of a city, into the city account that is designated for the receipt of state funds allocated for transportation purposes. (2) In the case of a county, into the county road fund. (3) In the case of a city and county, into a local account that is designated for the receipt of state funds allocated for transportation purposes. (e) Funds allocated to a city, county, or city and county under subparagraph (A) or (B) of paragraph (3) of subdivision (c) shall be used only for street and highway maintenance, rehabilitation, reconstruction, and storm damage repair. For purposes of this section, the following terms have the following meanings: (1) “Maintenance” means either or both of the following: (A) Patching. (B) Overlay and sealing. (2) “Reconstruction” includes any overlay, sealing, or widening of the roadway, if the widening is necessary to bring the roadway width to the desirable minimum width consistent with the geometric design criteria of the department for 3R (reconstruction, resurfacing, and rehabilitation) projects that are not on a freeway, but does not include widening for the purpose of increasing the traffic capacity of a street or highway. (3) “Storm damage repair” is repair or reconstruction of local streets and highways and related drainage improvements that have been damaged due to winter storms and flooding, and construction of drainage improvements to mitigate future roadway flooding and damage problems, in those jurisdictions that have been declared disaster areas by the President of the United States, where the costs of those repairs are ineligible for emergency funding with Federal Emergency Relief (ER) funds or Federal Emergency Management Administration (FEMA) funds. (f) (1) Cities and counties shall maintain their existing commitment of local funds for street and highway maintenance, rehabilitation, reconstruction, and storm damage repair in order to remain eligible for the allocation of funds pursuant to subparagraph (A) or (B) of paragraph (3) of subdivision (c). (2) In order to receive any allocation pursuant to subparagraph (A) or (B) of paragraph (3) of subdivision (c), the city or county shall annually expend from its general fund for street, road, and highway purposes an amount not less than the annual average of its expenditures from its general fund during the 1996–97, 1997–98, and 1998–99 fiscal years, as reported to the Controller pursuant to Section 2151 of the Streets and Highways Code. For purposes of this paragraph, in calculating a city’s or county’s annual general fund expenditures and its average general fund expenditures for the 1996–97, 1997–98, and 1998–99 fiscal years, any unrestricted funds that the city or county may expend at its discretion, including vehicle in-lieu tax revenues and revenues from fines and forfeitures, expended for street and highway purposes shall be considered expenditures from the general fund. One-time allocations that have been expended for street and highway purposes, but which may not be available on an ongoing basis, including revenue provided under the Teeter Plan Bond Law of 1994 (Chapter 6.6 (commencing with Section 54773) of Part 1 of Division 2 of Title 5 of the Government Code), may not be considered when calculating a city’s or county’s annual general fund expenditures. (3) For any city incorporated after July 1, 1996, the Controller shall calculate an annual average of expenditure for the period between July 1, 1996, and December 31, 2000, inclusive, that the city was incorporated. (4) For purposes of paragraph (2), the Controller may request fiscal data from cities and counties in addition to data provided pursuant to Section 2151, for the 1996–97, 1997–98, and 1998–99 fiscal years. Each city and county shall furnish the data to the Controller not later than 120 days after receiving the request. The Controller may withhold payment to cities and counties that do not comply with the request for information or that provide incomplete data. (5) The Controller may perform audits to ensure compliance with paragraph (2) when deemed necessary. Any city or county that has not complied with paragraph (2) shall reimburse the state for the funds it received during that fiscal year. Any funds withheld or returned as a result of a failure to comply with paragraph (2) shall be reallocated to the other counties and cities whose expenditures are in compliance. (6) If a city or county fails to comply with the requirements of paragraph (2) in a particular fiscal year, the city or county may expend during that fiscal year and the following fiscal year a total amount that is not less than the total amount required to be expended for those fiscal years for purposes of complying with paragraph (2). (7) The allocation made under subparagraph (A) or (B) of paragraph (3) of subdivision (c) shall be expended not later than the end of the fiscal year following the fiscal year in which the allocation was made, and any funds not expended within that period shall be returned to the Controller and shall be reallocated to the other cities and counties pursuant to the allocation formulas set forth in subparagraph (A) or (B) of paragraph (3) of subdivision (c). (g) For the purpose of allocating funds under subparagraph (A) or (B) of paragraph (3) of subdivision (c) to counties, cities, and a city and county, the Controller shall use the most recent population estimates prepared by the Demographic Research Unit of the Department of Finance. For a city that incorporated after January 1, 2008, that does not appear on the most recent population estimates prepared by the Demographic Research Unit, the Controller shall use the population determined for that city under Section 11005.3. (h) (1) Notwithstanding any other law, the quarterly apportionments scheduled to be made in October 2009 and January 2010 pursuant to paragraph (3) of subdivision (c) shall be suspended and deferred until May 31, 2010. (2) For the purpose of meeting the cash obligations associated with ongoing budgeted costs, a city or county may make use of any cash balance in its city or county road fund, including that resulting from the receipt of funds pursuant to the Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 (Chapter 12.49 (commencing with Section 8879.20) of Division 1 of Title 2 of the Government Code (hereafter bond act)) for local street and road maintenance, during the period of this suspension, without the use of this cash being reflected as an expenditure of bond act funds, provided the cash is replaced once this suspension is repaid. Nothing in this paragraph shall change the fact that expenditures must be accrued and reflected from the appropriate funding sources for which the moneys were received and meet all requirements of those funding sources. (i) Notwithstanding any other provision of law, the Controller may use the funds in the Transportation Investment Fund for cashflow loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. Any such loan shall be exempt from paragraph (2) of subdivision (b) of Section 16310 of the Government Code. Interest shall be paid on all moneys loaned to the General Fund and shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which the money is loaned. This subdivision does not authorize any transfer that would interfere with the carrying out of the object for which these funds were created. (Amended by Stats. 2012, Ch. 1, Sec. 5. (SB 95) Effective February 3, 2012.)
  82. 7104.3.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    Finance may order specified state agencies to change budgeting, accounting, and reporting so certain fund balances do not include unliquidated items.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7104.3. (a) Notwithstanding any other provision of law, upon order of the Department of Finance, all or some of the state agencies collecting revenue for, or spending from, the Transportation Investment Fund shall adjust budgeting, accounting, and reporting systems and documents so that unliquidated encumbrances, payables, and other accruals are not reflected in the fund balance in the Governor’s Budget fund condition display or the fund balance in the financial statements submitted to the Controller for the budgetary-legal basis annual report. (b) For the purposes of the Governor’s Budget, the balance of cash advanced from the Transportation Investment Fund to the Transportation Revolving Account, as jointly determined by the Department of Finance and the state agencies referenced in subdivision (a), shall be deemed as resources and cash available to the Transportation Investment Fund for budgeting purposes. (c) This method shall be effective with the 2013–14 Governor’s Budget development process and may be applied to the 2011–12 data. (Repealed and added by Stats. 2013, Ch. 35, Sec. 9. (SB 85) Effective June 27, 2013.)
  83. 7104.4.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    The State Highway Account is the successor to the Transportation Investment Fund, and the Fund’s assets and liabilities must move to the State Highway Account by June 30, 2016.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7104.4. (a) The State Highway Account in the State Transportation Fund is the successor account to the Transportation Investment Fund. (b) All assets and liabilities of the Transportation Investment Fund shall become assets and liabilities of the State Highway Account on or before June 30, 2016. (Repealed and added by Stats. 2015, Ch. 12, Sec. 5. (AB 95) Effective June 24, 2015.)
  84. 7105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

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    This section creates the Transportation Deferred Investment Fund and requires specified transfers and repayments from the General Fund into that fund, including annual repayments through June 30, 2016 and a $495 million payment after enactment of the 2005–06 amendment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7105. (a) The Transportation Deferred Investment Fund is hereby created in the State Treasury. The Transportation Deferred Investment Fund is to be considered part of the Transportation Investment Fund, except as specifically required for accounting purposes, in order to facilitate the repayment and allocation of revenues consistent with paragraph (1) of subdivision (f) of Section 1 of Article XIX B of the California Constitution as provided in this section and Section 7106. (b) Pursuant to Section 14557 of the Government Code, the transfer of revenues from the General Fund to the Transportation Investment Fund that would have otherwise been required under subdivision (a) of Section 1 of Article XIX B of the California Constitution was partially suspended for the 2003–04 fiscal year. The amount of the transfer for the 2003–04 fiscal year was two hundred eighty-nine million dollars ($289,000,000). According to the State Board of Equalization calculations, with the concurrence of the Department of Finance, the amount of the transfer suspended for the 2003–04 fiscal year was eight hundred sixty-seven million five hundred sixty-eight thousand dollars ($867,568,000). On or before June 30 of each fiscal year until June 30, 2016, the Controller shall transfer an amount from the General Fund to the Transportation Deferred Investment Fund that is equal to the minimum repayment required by Article XIX B of the California Constitution. The repayment shall also include interest calculated at the Pooled Money Investment Account rate relative to the amounts that would otherwise have been available for the transportation programs described in paragraphs (2) to (5), inclusive, of subdivision (c) of Section 7104. The amount to be repaid by June 30, 2016, from the General Fund to the Transportation Deferred Investment Fund shall be reduced by the amount of any payment made to the Transportation Deferred Investment Fund from any funding source, excluding subdivision (d). The moneys deposited in the Transportation Deferred Investment Fund pursuant to this subdivision are continuously appropriated without regard to fiscal years for disbursement in the manner and for the purposes set forth in this section. (c) The Controller, from the moneys deposited in the Transportation Deferred Investment Fund pursuant to subdivision (b) and Article XIX B of the California Constitution, shall make transfers and apportionments of those funds in the same manner and amounts that would have been made in the 2003–04 fiscal year from the Transportation Investment Fund pursuant to Section 7104, as that section read on January 1, 2003, if the transfer of funds from the General Fund to the Transportation Investment Fund had not been partially suspended for the 2003–04 fiscal year pursuant to Section 14557 of the Government Code, except that in the 2007–08 fiscal year any remaining principle or interest owed to the Public Transportation Account shall be repaid first before any other transfers are made. However, in making those transfers and apportionments, the Controller shall take into account and deduct therefrom any transfers and apportionments that were made from the Transportation Investment Fund in the 2003–04 fiscal year from funds made available pursuant to subdivision (b) of Section 14557 of the Government Code. It is the intent of the Legislature that, upon completion of the transfer of funds pursuant to subdivision (b) from the General Fund to the Transportation Deferred Investment Fund, each of the transportation programs that was to have been funded during the 2003–04 fiscal year from the Transportation Investment Fund pursuant to Section 7104 of this code shall have received the amount of funding that the program would have received in the absence of the suspension of the transfer pursuant to Section 14557 of the Government Code. (d) The interest that is to be deposited in the Transportation Deferred Investment Fund pursuant to subdivision (b) shall be allocated proportionately to each program element in paragraphs (2) to (5), inclusive, of subdivision (c) of Section 7104, based on the amount that each program did not receive in the 2003–04 fiscal year due to suspension of the transfer pursuant to Section 14557 of the Government Code. (e) Four hundred ninety-five million dollars ($495,000,000) is hereby appropriated from the General Fund to the Transportation Deferred Investment Fund for the purpose of paying a portion of the amount required to be paid pursuant to subdivision (b). The Controller shall make the payment immediately upon enactment of the statute amending this section in the 2005–06 Regular Session. Notwithstanding subdivision (c), these funds, shall be distributed as follows: (1) The first one hundred ninety-two million dollars ($192,000,000) and any interest due pursuant to this section shall remain in the Transportation Deferred Investment Fund to be used for projects in the State Transportation Improvement Program pursuant to paragraph (3) of subdivision (c) of Section 7104. (2) The next one hundred ninety-two million dollars ($192,000,000) and any interest due pursuant to this section shall be distributed to cities and counties, as follows: (A) Ninety-six million dollars ($96,000,000) and any interest due pursuant to this section shall be transferred to cities for the purposes specified in Section 7104 pursuant to the formula in paragraph (5) of subdivision (c) of that section. (B) Ninety-six million dollars ($96,000,000) and any interest due pursuant to this section shall be transferred to counties for the purposes specified in Section 7104 pursuant to the formula in paragraph (4) of subdivision (c) of that section. (3) Ninety-six million dollars ($96,000,000) and any interest due pursuant to this section shall be transferred to the Public Transportation Account for allocation pursuant to Section 99312 of the Public Utilities Code. (4) Any funds remaining following the distributions required by paragraphs (1), (2), and (3) shall be transferred to the Traffic Congestion Relief Fund, and shall be deemed to be funds received by that fund in the 2003–04 fiscal year. (f) The Legislature finds and declares that continued investment in transportation is essential for the California economy. That investment reduces traffic congestion, assists in economic development, improves the condition of local streets and roads, and provides high-quality public transportation. (g) (1) Notwithstanding any other provision of law, upon order of the Department of Finance, all or some of the state agencies collecting revenues for, or spending from, the Transportation Deferred Investment Fund shall adjust budgeting, accounting, and reporting systems and documents so that unliquidated encumbrances, payables, and other accruals are not reflected in the fund balance in the Governor’s Budget fund condition display or the fund balance in the financial statements submitted to the Controller for the budgetary-legal basis annual report. (2) For the purposes of the Governor’s Budget, the balance of cash advanced from the Transportation Deferred Investment Fund to the Transportation Revolving Account, as jointly determined by the Department of Finance and the state agencies referenced in paragraph (1), shall be deemed as resources and cash available to the Transportation Deferred Investment Fund for budgeting purposes. (3) This method shall be effective with the 2013–14 Governor’s Budget development process and may be applied to the 2011–12 data. (Amended by Stats. 2013, Ch. 35, Sec. 10. (SB 85) Effective June 27, 2013.)
  85. 7105.1.

    ## 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    The State Highway Account is the successor to the Transportation Deferred Investment Fund, and that fund’s assets and liabilities must be transferred to the State Highway Account by January 1, 2020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7105.1. (a) The State Highway Account in the State Transportation Fund is the successor account to the Transportation Deferred Investment Fund. (b) All assets and liabilities of the Transportation Deferred Investment Fund shall become assets and liabilities of the State Highway Account on or before January 1, 2020. (Added by Stats. 2019, Ch. 32, Sec. 10. (SB 87) Effective June 27, 2019.)
  86. 7106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    The Controller must transfer specified amounts from the General Fund to the Transportation Deferred Investment Fund, and then distribute those funds according to the section’s 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 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7106. (a) Pursuant to Section 14558 of the Government Code, the transfer of revenues from the General Fund to the Transportation Investment Fund that would have otherwise been required under subdivision (a) of Section 1 of Article XIX B of the California Constitution was suspended for the 2004–05 fiscal year. According to the State Board of Equalization calculations, with the concurrence of the Department of Finance, the amount of the transfer suspended for the 2004–05 fiscal year was one billion two hundred fifty-seven million nine hundred forty-six thousand dollars ($1,257,946,000). On or before June 30 of each fiscal year until June 30, 2016, the Controller shall transfer an amount from the General Fund to the Transportation Deferred Investment Fund that is equal to the minimum repayment required by Article XIX B of the California Constitution. The repayment shall also include interest calculated at the Pooled Money Investment Account rate relative to the amounts that would otherwise have been available for the transportation programs described in paragraphs (2) to (5), inclusive, of subdivision (c) of Section 7104. The amount to be repaid by June 30, 2016, from the General Fund to the Transportation Deferred Investment Fund shall be reduced by the amount of any payment made to the Transportation Deferred Investment Fund from any funding source. (b) The money deposited in the Transportation Deferred Investment Fund pursuant to this section is continuously appropriated without regard to fiscal years for disbursement in the manner and for the purposes set forth in this section. (c) The Controller, from the money deposited in the Transportation Deferred Investment Fund pursuant to subdivision (a) and Article XIX B of the California Constitution, shall make transfers and apportionments of those funds in the same manner and amounts that would have been made in the 2004–05 fiscal year from the Transportation Investment Fund pursuant to Section 7104, as that section read on January 1, 2003, if the transfer of funds from the General Fund to the Transportation Investment Fund had not been suspended for the 2004–05 fiscal year pursuant to Section 14558 of the Government Code. It is the intent of the Legislature that upon completion of the transfer of funds pursuant to subdivision (a) from the General Fund to the Transportation Deferred Investment Fund that each of the transportation programs that was to have been funded during the 2004–05 fiscal year from the Transportation Investment Fund pursuant to Section 7104 shall have received the amount of funding that the program would have received in the absence of the suspension of the transfer pursuant to Section 14558 of the Government Code. (d) The interest that is to be deposited in the Transportation Deferred Investment Fund pursuant to subdivision (a) shall be allocated proportionately to each program element in paragraphs (2) to (5), inclusive, of subdivision (c) of Section 7104, based on the amount that each program did not receive in the 2004–05 fiscal year due to suspension of the transfer pursuant to Section 14558 of the Government Code. (e) Seven hundred twenty million dollars ($720,000,000) is hereby appropriated from the General Fund to the Transportation Deferred Investment Fund for the purpose of paying a portion of the amount required to be paid pursuant to subdivision (a). The Controller shall make the payment immediately upon enactment of the statute amending this section in the 2005–06 Regular Session. In addition, two hundred million dollars ($200,000,000) transferred to the Transportation Deferred Investment Fund pursuant to subparagraph (F) of paragraph (1) of subdivision (a) of Section 7102 shall also be available for that purpose. Notwithstanding subdivision (c), these funds, totaling nine hundred twenty million dollars ($920,000,000), shall be distributed as follows: (1) The first two hundred thirty-two million dollars ($232,000,000) and any interest due pursuant to this section shall remain in the Transportation Deferred Investment Fund to be used for projects in the State Transportation Improvement Program pursuant to paragraph (3) of subdivision (c) of Section 7104. (2) The next two hundred thirty-two million dollars ($232,000,000) and any interest due pursuant to this section shall be distributed to cities and counties, as follows: (A) One hundred sixteen million dollars ($116,000,000) and any interest due pursuant to this section shall be transferred to cities for the purposes specified in Section 7104 pursuant to the formula in paragraph (5) of subdivision (c) of that section. (B) One hundred sixteen million dollars ($116,000,000) and any interest due pursuant to this section shall be transferred to counties for the purposes specified in Section 7104 pursuant to the formula in paragraph (4) of subdivision (c) of that section. (3) One hundred sixteen million dollars ($116,000,000) and any interest due pursuant to this section shall be transferred to the Public Transportation Account for allocation pursuant to Section 99312 of the Public Utilities Code. (4) Any funds remaining following the distributions required by paragraphs (1), (2), and (3) shall be transferred to the Traffic Congestion Relief Fund, and shall be deemed to be funds received by that fund in the 2004–05 fiscal year. It is estimated that the amount to be available under this subparagraph will be three hundred fifteen million dollars ($315,000,000). (Amended by Stats. 2007, Ch. 173, Sec. 7. Effective August 24, 2007.)
  87. 7107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Money in the Transportation Investment Fund from specified General Fund transfers is continuously appropriated for disbursement under Section 7104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 9. Disposition of Proceeds [7101 - 7107] ( Chapter 9 added by Stats. 1941, Ch. 36. ) ## 7107. Pursuant to the requirements of paragraph (1) of subdivision (b) of Section 1 of Article XIX B of the California Constitution, moneys in the Transportation Investment Fund derived from the 2005-06, 2006-07, and 2007-08 fiscal year transfers from the General Fund made pursuant to subdivision (a) and paragraph (1) of subdivision (b) of Section 1 of Article XIX B of the California Constitution are hereby continuously appropriated without regard to fiscal years for disbursement in the manner and for the purposes set forth in Section 7104 as that section read on March 6, 2002. (Added by Stats. 2005, Ch. 76, Sec. 6. Effective July 19, 2005.)
  88. 7152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    People required to make or sign tax reports must not file false or fraudulent returns, and no one may willfully help prepare or present false tax 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7152. (a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor punishable as provided in Section 7153. (b) Any person who willfully aids or assists in, or procures, counsels, or advises in, the preparation or presentation, in connection with any matter arising under this part, of a return, affidavit, claim, or other document that is fraudulent or false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by Stats. 1994, Ch. 903, Sec. 9. Effective January 1, 1995.)
  89. 7153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Violating this part is a misdemeanor unless otherwise provided, and each offense can be fined, jailed, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7153. Any violation of this part by any person, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more than five thousand dollars ($5,000), or imprisonment not exceeding one year in the county jail, or both the fine and imprisonment in the discretion of the court. (Amended by Stats. 1984, Ch. 1490, Sec. 15. Effective September 27, 1984.)
  90. 7153.5.

    ## 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A person who violates this part of the tax code to defeat or evade reporting, assessment, or payment of tax or another required amount commits a felony if unreported tax liability reaches $25,000 or more in any 12-month 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7153.5. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a tax or an amount due required by law to be made is guilty of a felony when the amount of unreported tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or both the fine and imprisonment in the discretion of the court. (Amended by Stats. 1994, Ch. 903, Sec. 10. Effective January 1, 1995.)
  91. 7153.6.

    ## 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

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    This section makes it an offense to buy, install, use, sell, transfer, or possess automated sales suppression devices, zappers, or phantom-ware when they are used to defeat or evade tax amounts 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7153.6. (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or zapper or phantom-ware with the intent to defeat or evade the determination of an amount due pursuant to this part is guilty of a misdemeanor. (b) (1) Any person who, for commercial gain, sells, purchases, installs, transfers, or possesses in this state any automated sales suppression device or zapper or phantom-ware with the knowledge that the sole purpose of the device is to defeat or evade the determination of an amount due pursuant to this part is guilty of an offense punishable by a fine as specified in paragraph (2), by imprisonment in a county jail for not more than one year, or, pursuant to subdivision (h) of Section 1170 of the Penal Code, for 16 months, or two or three years, or by both that fine and imprisonment. In addition, any person who uses an automated sales suppression device or zapper or phantom-ware shall be liable for all taxes, interest, and penalties due as a result of the use of that device. (2) (A) Where a person is guilty of the offense described in paragraph (1) and the person sold, installed, transferred, or possessed three or fewer automated sales suppression devices or zappers or phantom-ware, that person shall be guilty of an offense punishable by a fine of not more than five thousand dollars ($5,000). (B) Where a person is guilty of the offense described in paragraph (1) and the person sold, installed, transferred, or possessed more than three automated sales suppression devices or zappers or phantom-ware, that person shall be guilty of an offense punishable by a fine of not more than ten thousand dollars ($10,000). (3) This subdivision shall not apply to a person that is a corporation that possesses any automated sales suppression device or zapper or phantom-ware for the sole purpose of developing hardware or software to combat the evasion of taxes by use of automated sales suppression devices or zappers or phantom-ware. (c) For purposes of this section: (1) “Automated sales suppression device” or “zapper” means a software program carried on a memory stick or removable compact disc, accessed through an Internet link, or accessed through any other means, that falsifies the electronic records of electronic cash registers and other point-of-sale systems, including, but not limited to, transaction data and transaction reports. (2) “Electronic cash register” means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data in whatever manner. (3) “Phantom-ware” means a hidden, preinstalled, or installed at a later time programming option embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that can be used to create a virtual second till or may eliminate or manipulate transaction records that may or may not be preserved in digital formats to represent the true or manipulated record of transactions in the electronic cash register. (4) “Transaction data” includes information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each of the taxed items, the amount of cash or credit tendered, the net amount returned to the customer in change, the date and time of the purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction. (d) This section shall not preclude prosecution under any other law. (Added by Stats. 2013, Ch. 532, Sec. 1. (AB 781) Effective January 1, 2014.)
  92. 7154.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A prosecution for violating the penal provisions of this part must be started within the later of five years after the offense or two years after the violation is discovered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7154. Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense, or within two years after the violation is discovered, whichever is later. (Amended by Stats. 1992, Ch. 902, Sec. 8. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.)
  93. 7155.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A person who knowingly fails to get a valid permit before the first tax return is due, to evade taxes under this part, is liable for 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7155. (a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior to the date on which the first tax return is due shall be liable for a penalty of 50 percent of any tax determined to be due for the period during which the person engaged in business in this state as a seller without a valid permit. (b) This section shall not apply to any person whose measure of tax liability over the period during which he or she was engaged in business in this state as a seller without a valid permit averaged one thousand dollars ($1,000) or less per month. (c) This section shall not apply to the amount of taxes due on the sale or use of a vehicle, vessel, or aircraft, if the amount is subject to the penalty imposed by Section 6485.1 or Section 6514.1. (Added by Stats. 1984, Ch. 1490, Sec. 16. Effective September 27, 1984.)
  94. 7156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

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    In certain tax-related civil cases involving California, the prevailing party may be awarded reasonable litigation costs, but only if administrative remedies were exhausted and the costs are properly allocable to 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 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7156. (a) In the case of any civil proceeding which is— (1) Brought by or against the State of California in connection with the determination, collection, or refund of any tax, interest, or penalty under this part, and (2) Brought in a court of record of this state, the prevailing party may be awarded a judgment for reasonable litigation costs incurred in that proceeding. (b) (1) A judgment for reasonable litigation costs shall not be awarded under subdivision (a) unless the court determines that the prevailing party has exhausted the administrative remedies available to that party under this part. (2) An award under subdivision (a) shall be made only for reasonable litigation costs which are allocable to the State of California and not to any other party to the action or proceeding. (3) No award for reasonable litigation costs may be made under subdivision (a) with respect to any declaratory judgment proceeding. (4) No award for reasonable litigation costs may be made under subdivision (a) with respect to any portion of the civil proceeding during which the prevailing party has unreasonably protracted that proceeding. (c) For purposes of this section— (1) The term “reasonable litigation costs” includes any of the following: (A) Reasonable court costs. (B) Based upon prevailing market rates for the kind or quality of services furnished any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (2) (A) The term “prevailing party” means any party to any proceeding described in subdivision (a) (other than the State of California or any creditor of the taxpayer involved) which— (i) Establishes that the position of the State of California in the civil proceeding was not substantially justified, and (ii) (I) Has substantially prevailed with respect to the amount in controversy, or (II) Has substantially prevailed with respect to the most significant issue or set of issues presented. (B) Any determination under subparagraph (A) as to whether a party is a prevailing party shall be made— (i) By the court, or (ii) By agreement of the parties. (3) The term “civil proceeding” includes a civil action. (d) For purposes of this section, in the case of— (1) Multiple actions which could have been joined or consolidated, or (2) A case or cases involving a return or returns of the same taxpayer which could have been joined in a single proceeding in the same court, these actions or cases shall be treated as one civil proceeding regardless of whether the joinder or consolidation actually occurs, unless the court in which the action is brought determines, in its discretion, that it would be inappropriate to treat these actions or cases as joined or consolidated for purposes of this section. (e) An order granting or denying an award for reasonable litigation costs under subdivision (a), in whole or in part, shall be incorporated as a part of the decision or judgment in the case and shall be subject to appeal in the same manner as the decision or judgment. (f) For purposes of this section, “position of the State of California” includes either of the following: (1) The position taken by the State of California in the civil proceeding. (2) Any administrative action or inaction by the State Board of Equalization (and all subsequent administrative action or inaction) upon which that proceeding is based. (Added by Stats. 1988, Ch. 1574, Sec. 2.)
  95. 7157.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. )

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    The board may collect court-ordered restitution and similar criminal amounts that are due to it, and may use tax collection tools like liens; refunds or credits are not allowed for amounts paid under this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 10. Violations [7152 - 7157] ( Chapter 10 added by Stats. 1941, Ch. 36. ) ## 7157. (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collected by the board in any manner provided by law for collection of a delinquent sales and use tax liability, including, but not limited to, 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. (2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the board. (b) Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), and Part 1.7 (commencing with Section 7285) shall apply to amounts collected 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. (c) Notwithstanding Chapter 7 (commencing with Section 6901), a refund or credit shall not be allowed for any amounts paid or payments applied under this section. (d) Amounts authorized to be collected pursuant to this section may accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under Section 6591.5 from and after the date the amounts are established on the records of the board. (e) Amounts authorized to be collected pursuant to this section shall not be subject to any statute of limitations set forth in Chapter 6 (commencing with Section 6701). (f) Notwithstanding Section 6738 or Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, any portion of the amounts authorized to be collected under this section that remain unsatisfied may be collected by the recording of a notice of state tax lien. The board may record or extend a recorded notice of state tax lien at any time until the amount due, including any accrued interest, is paid in full. (g) This section shall apply on and after January 1, 2012, to amounts authorized to be collected pursuant to this section that are due and payable to the board before, on, or after January 1, 2012. (Added by Stats. 2011, Ch. 727, Sec. 12. (AB 242) Effective January 1, 2012.)
  96. 7176.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 11. Res Judicata [7176- 7176.] ( Chapter 11 added by Stats. 1941, Ch. 36. )

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    Res judicata applies in cases under this part only when the liability is for the same quarterly period as in a previously decided case.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 11. Res Judicata [7176- 7176.] ( Chapter 11 added by Stats. 1941, Ch. 36. ) ## 7176. In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined. (Added by Stats. 1941, Ch. 36.)
  97. 72.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. )

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    Certain entities must send building permits, occupancy documents, and related plans to the county assessor within specified times, and counties may impose additional local submission requirements for tentative maps.

    ## 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 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. ) ## 72. (a) A copy of any building permit issued by any city, county, city and county, or any entity authorized to issue a building permit shall be transmitted by each issuing entity to the county assessor as soon as possible after the date of issuance. (b) A copy of any certificate of occupancy or other document that shows the date of completion of new construction issued or finalized by any city, county, city and county, or any entity authorized to issue a building permit, shall be transmitted by each entity to the county assessor within 30 days after the date of issuance or finalization. (c) At the time an assessee files, or causes to be filed, an approved set of building plans with the issuing entity a scale copy of the floor plans and exterior dimensions of the building designated for the county assessor shall be filed by the assessee or the assessee’s designee. The scale copy shall be in sufficient detail to allow the assessor to determine the square footage of the building and, in the case of a residential building, the intended use of each room. The county assessor may require the floor plans be provided to the county assessor in an electronic format, if available. An assessee, or the assessee’s designee, where multiple units are to be constructed from the same set of building plans, may file only one scale copy of floor plans and exterior dimensions, so long as each application for a building permit with respect to those building plans specifically identifies the scale copy filed pursuant to this section. However, where the square footage of any one of the multiple units is altered, an assessee, or the assessee’s designee, shall file a scale copy of the floor plan and exterior dimensions that specifically identifies the alteration from the previously filed scale copy. The receiving authority shall transmit that copy to the county assessor as soon as possible after the final plans are approved. (d) The board of supervisors of a county may enact, by a majority vote of its entire membership, an ordinance, resolution, or board order that requires the local agency that approves the tentative map or maps, and any conditions of approval for the tentative map or maps that are filed with a county or a city in that county, to submit a copy of the map or maps, and any conditions of approval for the tentative map or maps, to the county assessor as soon as possible after the map or maps are filed. The ordinance, resolution, or board order may require that the map or maps be provided to the county assessor in an electronic format, if available in that form. (Amended by Stats. 2019, Ch. 329, Sec. 18. (SB 780) Effective January 1, 2020.)
  98. 7200.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    This section says this part may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7200. This part is known and may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.” (Added by Stats. 1955, Ch. 1311.)
  99. 7201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    A county may adopt a sales and use tax if its board of supervisors acts to do so and the adoption follows this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7201. Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part. (Added by Stats. 1955, Ch. 1311.)
  100. 7202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    This section says county and city sales-and-use-tax ordinances must include specified provisions, including contracting with the State Board of Equalization, a retailer tax rate, certain exemptions, and a credit for city sales and use tax paid.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7202. The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include provisions in substance as follows: (a) A provision imposing a tax for the privilege of selling tangible personal property at retail upon every retailer in the county at the rate of 11/4 percent of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the county. (b) Provisions identical to those contained in Part 1 (commencing with Section 6001), insofar as they relate to sales taxes, except that the name of the county as the taxing agency shall be substituted for that of the state and that an additional seller’s permit shall not be required if one has been or is issued to the seller under Section 6067. (c) A provision that all amendments subsequent to the effective date of the enactment of Part 1 (commencing with Section 6001) relating to sales tax and not inconsistent with this part, shall automatically become a part of the sales tax ordinance of the county. (d) A provision that the county shall contract prior to the effective date of the county sales and use tax ordinances with the State Board of Equalization to perform all functions incident to the administration or operation of the sales and use tax ordinance of the county. Any such contract shall contain a provision that the county agrees to comply with the provisions of Article 11 (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code. (e) A provision that the ordinance may be made inoperative not less than 60 days, but not earlier than the first day of the calendar quarter, following the county’s lack of compliance with Article 11 (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code or following an increase by any city within the county of the rate of its sales or use tax above the rate in effect at the time the county ordinance was enacted. (f) A provision that the amount subject to tax shall not include the amount of any sales tax or use tax imposed by the State of California upon a retailer or consumer. (g) A provision that there is exempted from the sales tax 80 percent, and on and after July 1, 2004, until the rate modifications in subdivision (a) of Section 7203.1 cease to apply, 75 percent, of the gross receipts from the sale of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. (h) A provision that any person subject to a sales and use tax under the county ordinance shall be entitled to credit against the payment of taxes due under that ordinance the amount of sales and use tax due to any city in the county; provided that the city sales and use tax is levied under an ordinance including provisions in substance as follows: (1) A provision imposing a tax for the privilege of selling tangible personal property at retail upon every retailer in the city at the rate of 1 percent or less of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the city and a use tax of 1 percent or less of purchase price upon the storage, use or other consumption of tangible personal property purchased from a retailer for storage, use or consumption in the city. (2) Provisions identical to those contained in Part 1 (commencing with Section 6001), insofar as they relate to sales and use taxes, except that the name of the city as the taxing agency shall be substituted for that of the state (but the name of the city shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 nor in the definition of that phrase in Section 6203) and that an additional seller’s permit shall not be required if one has been or is issued to the seller under Section 6067. (3) A provision that all amendments subsequent to the effective date of the enactment of Part 1 (commencing with Section 6001) relating to sales and use tax and not inconsistent with this part, shall automatically become a part of the sales and use tax ordinance of the city. (4) A provision that the city shall contract prior to the effective date of the city sales and use tax ordinance with the State Board of Equalization to perform all functions incident to the administration or operation of the sales and use tax ordinance of the city which shall continue in effect so long as the county within which the city is located has an operative sales and use tax ordinance enacted pursuant to this part. (5) A provision that the storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with this part by any city and county, county, or city in this state, shall be exempt from the tax due under this ordinance. (6) A provision that the amount subject to tax shall not include the amount of any sales tax or use tax imposed by the State of California upon a retailer or consumer. (7) A provision that there are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. (8) A provision that, in addition to the exemptions provided in Sections 6366 and 6366.1, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempt from the use tax. (Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.16. Effective December 12, 2003. Operative March 3, 2004, pursuant to Sec. 8 of Ch. 2.)
  101. 7202.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    Section 7202.1 says retail sales of digital products transferred electronically or accessed remotely are subject to the sourcing rule in Section 6010.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7202.1. (a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5. (b) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 20. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  102. 7202.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    A city, county, or city and county sales and use tax ordinance may give taxpayers a credit for redevelopment-agency sales and use taxes due under Section 7202.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7202.5. In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of Section 7202, a city, county, or city and county sales and use tax ordinance may provide that any person subject to a sales and use tax under the city's, county's, or city and county’s ordinance shall be entitled to credit against the payment of taxes due under that ordinance the amount of sales and use taxes due to the redevelopment agency pursuant to Section 7202.6. (Amended by Stats. 1992, Ch. 905, Sec. 3. Effective September 25, 1992. Operative January 1, 1993, by Sec. 8 of Ch. 905.)
  103. 7202.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    A tax pledge tied to redevelopment agency bonds becomes a contract and is protected from impairment; the tax-authorizing provisions of Section 7202.6 may not be repealed while the bonds are outstanding.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7202.8. Any pledge of taxes pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under Section 7202.6 to the payment of principal and interest on bonds of a redevelopment agency shall constitute the obligation of a contract between the redevelopment agency and the holder of the bonds and shall be protected from impairment by the United States and California Constitutions. The provisions of Section 7202.6 which authorize the imposition of the taxes may not be repealed during the time that any of the bonds remain outstanding. (Added by Stats. 1981, Ch. 951, Sec. 4.)
  104. 7203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    Local sales and use tax ordinances must impose a complementary use tax at 1.25% and include specified exemptions and rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7203. The use tax portion of any sales and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use or other consumption in the county of tangible personal property purchased from any retailer for storage, use or other consumption in the county. That tax shall be at the rate of 11/4 percent of the sales price of the property whose storage, use or other consumption is subject to the tax and shall include: (a) Provisions identical to the provisions contained in Part 1 (commencing with Section 6001), other than Section 6201 insofar as those provisions relate to the use tax, except that the name of the county as the taxing agency enacting the ordinance shall be substituted for that of the state (but the name of the county shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 nor in the definition of that phrase in Section 6203). (b) A provision that all amendments subsequent to the date of such ordinance to the provisions of the Revenue and Taxation Code relating to the use tax and not inconsistent with this part shall automatically become a part of the ordinance. (c) A provision that the storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with this part by any city and county, county, or city in this state, shall be exempt from the tax due under this ordinance. (d) A provision that the amount subject to tax shall not include the amount of any sales tax or use tax imposed by the State of California upon a retailer or consumer. (e) A provision that, in addition to the exemptions provided in Sections 6366 and 6366.1, the storage, use, or other consumption of tangible personal property, other than fuel or petroleum products, purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States or any foreign government is exempt from 80 percent of the use tax, and on and after July 1, 2004, until the rate modifications in subdivision (a) of Section 7203.1 cease to apply, exempt from 75 percent of the use tax. (Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.18. Effective December 12, 2003. Operative March 3, 2004, pursuant to Sec. 8 of Ch. 2.)
  105. 7203.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    During the revenue exchange period, counties and cities cannot use this section to impose their usual tax rate; instead, the rate is set at 1% for counties and at 0.75% or less for cities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7203.1. (a) Notwithstanding any other provision of law, during the revenue exchange period only, the authority of a county or a city under this part to impose a tax rate as specified in an ordinance adopted pursuant to Sections 7202 and 7203 is suspended, and the tax rate to be applied instead during that period under any ordinance as so adopted is the applicable of the following: (1) In the case of a county, 1 percent. (2) In the case of a city, three-quarters of 1 percent or less. (b) For purposes of this section, “revenue exchange period” means the period on and after July 1, 2004, and before the first day of the first calendar quarter commencing more than 90 days following a notification to the board by the Director of Finance pursuant to subdivision (b) of Section 99006 of the Government Code. (c) Subdivision (a) is a self-executing provision that operates without regard to any decision or act on the part of any local government. A change in a local general tax rate resulting from either the rate limitations applied by subdivision (a) or the end of the revenue exchange period is not subject to voter approval under either statute or Article XIII C of the California Constitution. (d) Existing tax exchange or revenue sharing agreements, entered into prior to the operative date of this section, between local agencies or between local agencies and nonlocal agencies shall be deemed to be temporarily modified to account for the reduction in sales and use tax revenues resulting from this section, with those reduced revenues to be replaced as may otherwise be provided by law. (Amended (as amended by Stats. 2004, Ch. 211) by Stats. 2004, Ch. 610, Sec. 10. Effective September 20, 2004. Note: The revenue period specified in subds. (a) and (b) ended on Jan. 1, 2016, pursuant to issuance of the notification described in subd. (b) of GOV Section 99006.)
  106. 7203.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    Local sales and use tax ordinances covered by this section are treated as if they adopt Sections 7202 to 7203 by reference.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7203.2. The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7202 to 7203, inclusive, as now in effect or as later amended, which are required to be included in the ordinance, regardless of whether or not the ordinance was adopted or amended, prior to or after the effective date of this section. (Added by Stats. 1985, Ch. 591, Sec. 8.)
  107. 7204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The State Board of Equalization must send collected sales and use taxes to the listed local agencies, and the required transmittals must happen at least twice each calendar quarter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7204. All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city, city and county, redevelopment agency, or county periodically as promptly as feasible. The transmittals required under this section shall be made at least twice in each calendar quarter. (Amended by Stats. 1981, Ch. 951, Sec. 6.)
  108. 7204.03.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The board must transmit sales tax revenue from qualifying jet fuel sales at multijurisdictional airports according to specified allocation rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7204.03. (a) Notwithstanding any other provision of this part, in the case of retail sales of jet fuel that are consummated at the point of delivery of that jet fuel to an aircraft at a multijurisdictional airport, the sales tax revenues collected by the board pursuant to this part with respect to those sales shall be transmitted by the board in accordance with subdivision (b). For purposes of this section, a “multijurisdictional airport” is an airport that is owned or operated by a city, county, or city and county that meets both of the following conditions: (1) The owning or operating city, county, or city and county imposes a local sales tax pursuant to an ordinance adopted pursuant to this part. (2) The owning or operating city, county, or city or county is different from the city, county, or city and county in which the airport is located. (b) (1) Except as provided in paragraph (2), the sales taxes collected by the board pursuant to this part with respect to retail sales of jet fuel described in subdivision (a) shall be transmitted by the board in accordance with the following: (A) One-half to the county or city and county in which the point of delivery to the aircraft is located, less the amount transmitted to a city pursuant to subparagraph (B), if any; and one-half to the county or city and county that owns or operates the airport or to the county in which the city that owns or operates the airport is located, less the amount transmitted to a city pursuant to subparagraph (C), if any. (B) If the multijurisdictional airport is located in a city imposing a local sales tax pursuant to an ordinance adopted pursuant to this part, the board shall transmit to that city that amount of sales taxes collected by the board with respect to retail sales of fuel described in subdivision (a) that is based on 50 percent of the rate set by that city’s ordinance. (C) If the multijurisdictional airport is owned or operated by a city imposing a local sales tax pursuant to an ordinance adopted pursuant to this part, the board shall transmit to that city that amount of sales taxes collected by the board with respect to retail sales of fuel described in subdivision (a) that is based on 50 percent of the rate set by that city’s ordinance. (2) Notwithstanding paragraph (1), both of the following shall apply: (A) In the case of retail sales of jet fuel as described in subdivision (a) that are consummated at San Francisco International Airport, one-half of the sales taxes collected by the board pursuant to this part with respect to those sales shall be transmitted by the board to the City and County of San Francisco, and one-half of the sales taxes collected by the board pursuant to this part with respect to those sales shall be transmitted by the board to the County of San Mateo. (B) In the case of retail sales of jet fuel as described in subdivision (a) that are consummated at Ontario International Airport, the board shall transmit sales taxes collected by the board pursuant to this part with respect to those sales in accordance with both of the following: (i) All of the sales taxes that are derived from a local sales tax rate imposed by the City of Ontario shall be transmitted to that city. (ii) All of the sales taxes that are derived from a local sales tax rate imposed by the County of San Bernardino shall be allocated to that county. (Amended by Stats. 2005, Ch. 391, Sec. 1. Effective January 1, 2006. Operative January 1, 2008, by Sec. 3 of Ch. 391.)
  109. 7204.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    This section lets a local agency ask for an offset portion of certain refund deductions, requires the board to transmit it if allowed, and limits how long the board may recover it from future tax transmittals.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7204.1. (a) For purposes of this section: (1) “Local agency” means a city, county, city and county, or redevelopment agency. (2) “Quarterly taxes” means the total amount of sales and use taxes transmitted by the board to a local agency for a calendar quarter. (3) “Refund” means the amount of sales and use taxes deducted by the board from a local agency’s quarterly taxes in order to pay the local agency’s share of a sales and use tax refund due to one taxpayer. (4) “Offset portion” means, except as provided in subdivision (d), that portion of the refund which exceeds the greater of fifty thousand dollars ($50,000) or 20 percent of the local agency’s quarterly taxes. (b) Except as provided in subdivision (c), if the board has deducted a refund from a local agency’s quarterly taxes which includes an offset portion, then the following provisions apply: (1) Within three months after the board has deducted an offset portion, the local agency may request the board to transmit the offset portion to the local agency. (2) As promptly as feasible after the board receives the local agency’s request, the board shall transmit to the local agency the offset portion as part of the board’s periodic transmittal of sales and use taxes. (3) The board shall thereafter deduct a pro rata share of the offset portion from future transmittals of sales and use taxes to the local agency over a period to be determined by the board, but not less than two calendar quarters and not more than eight calendar quarters, until the entire amount of the offset portion has been deducted. (c) The board shall not transmit the offset portion of the refund to the local agency if that transmittal would reduce or delay either the board’s payment of the refund to the taxpayer or the board’s periodic transmittals of sales and use taxes to other local agencies. (d) Notwithstanding any other provision, past, present, or future refunds required to be made by a local agency as a result of the California Court of Appeal decision in Aerospace Corporation v. State Board of Equalization, 218 Cal. App. 3d 1300, may, at the discretion of the local agency, be made pursuant to the following provisions: (1) “Local agency” means a city, county, city and county, redevelopment agency, or a local agency that has imposed a transactions and use tax pursuant to or in accordance with Part 1.6 (commencing with Section 7251) and that has contracted with the board to administer the taxes imposed under this part. (2) “Offset portion” means, for purposes of this subdivision, that portion of the refund which is required as a result of the court’s decision in Aerospace Corporation v. State Board of Equalization. (3) All refunds associated with the Aerospace Corporation case shall be aggregated so that any local agency required to make those refunds will do so on the basis of aggregate claims rather than individual claims. (4) The State Board of Equalization shall make the refund payments required pursuant to this court case from the Local Sales Tax Offset Fund, which is hereby created, as follows: (A) Present and future refunds shall be made from the Local Sales Tax Offset Fund. (B) Amounts equivalent to past refund payments that have been deducted from a local jurisdiction’s sales and use tax and transactions and use tax transmittals prior to the effective date of this act shall be paid to the affected local jurisdiction from the Local Sales Tax Offset Fund. (5) Notwithstanding Section 13340 of the Government Code, the Local Sales Tax Offset Fund is continuously appropriated without regard to fiscal years for the payment of refunds required by this paragraph. The fund may borrow moneys utilizing any financing vehicle deemed appropriate by the Treasurer, at the pooled money investment rate, in order to pay the refunds required by this paragraph. These refund payments shall be repaid to the Local Sales Tax Offset Fund by local agencies, with interest at the pooled money investment rate, not to exceed the rate paid by the state on funds borrowed by the Local Sales Tax Offset Fund for purposes of making the required refunds. Repayment of each local agency’s share of the refund amount shall be made by local agencies through equal quarterly deductions from each local agency’s sales and use taxes and transactions and use taxes prior to the transmittal of those taxes to those local agencies over the succeeding 10 years. (6) A local agency may fulfill its refund obligation resulting from the Aerospace Corporation case in any of the following manners: (A) Pursuant to the offset provisions provided by this section. (B) Pursuant to the funding or refunding of outstanding indebtedness as set forth in Section 53550 of the Government Code. (C) In any manner deemed appropriate by the local agency in accordance with existing law. A local agency shall notify the State Board of Equalization of the manner in which the local agency intends to fulfill its refund obligation. (Amended by Stats. 1992, Ch. 802, Sec. 4. Effective September 22, 1992.)
  110. 7204.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The State Board of Equalization must negotiate and implement a settlement process for Aerospace-related sales tax refund liabilities, including task forces for cities and counties and formulas for deductions if recommendations are not submitted on time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7204.2. (a)The State Board of Equalization shall continue to negotiate a settlement with the government of the United States relating to the amount and repayment of the sales tax refund liability of the state and local agencies pursuant to the court decision in Aerospace Corporation v. State Board of Equalization, 218 Cal. App. 3d 1300. To the maximum extent possible, the board shall include in the settlement agreement a provision that, upon adoption of the settlement agreement between the board and the government of the United States, the board, the government of the United States, and the aerospace contractors affected by the court’s decision in Aerospace Corporation v. State Board of Equalization shall cease to incur any further costs associated with the audit of claims for sales tax refunds, and the repayment of the sales tax refund by local agencies shall be made on or after July 1, 1993, through deductions in sales and use tax transmittals to cities and counties pursuant to a method to be determined as specified in subdivisions (b) and (c), respectively, or pursuant to the formula determined by the board as specified in subdivision (e). (b) (1) The State Board of Equalization shall establish a Cities Task Force on Aerospace Refunds. The task force shall be appointed by the League of California Cities. The task force shall meet regularly for the purpose specified in paragraph (2). (2) The task force shall be responsible for establishing a method for the distribution of the sales tax refund liability among cities in the state arising from the court decision in Aerospace Corporation v. State Board of Equalization, 218 Cal. App. 3d 1300. (3) On or before April 1, 1993, the task force shall submit to the board its recommendation of the method for the distribution of the sales tax refund liability among cities associated with the Aerospace Corporation case. (4) The board shall adopt the recommendation of the task force and implement the method contained in the recommendation for making the deduction from city sales and use tax transmittals effective July 1, 1993. (5) If the task force fails to submit its recommendation to the board as specified in paragraph (3), the board shall implement the formula specified in subdivision (e) to govern the distribution of deductions of sales and use tax transmittals among cities effective July 1, 1993. (c) (1) The State Board of Equalization shall establish a Counties Task Force on Aerospace Refunds. The task force members shall be appointed by the California State Association of Counties. The task force shall meet regularly for the purpose specified in paragraph (2). (2) The task force shall be responsible for establishing a method for the distribution of the sales tax refund liability among counties in the state arising from the court decision in Aerospace Corporation v. State Board of Equalization, 218 Cal. App. 3d 1300. (3) On or before April 1, 1993, the task force shall submit to the board its recommendation of the method for the allocation of the sales tax refund liability among counties associated with the Aerospace Corporation case. (4) The board shall adopt the recommendation of the task force and implement the method contained in the recommendation for making the deduction from county sales and use tax transmittals effective July 1, 1993. (5) If the task force fails to submit its recommendation to the board as specified in paragraph (3), the board shall implement the formula as specified in subdivision (e) to govern the distribution of deductions of sales and use tax transmittals among counties effective July 1, 1993. (d) The deductions from the sales and use tax transmittals pursuant to the methods established pursuant to subdivisions (b) and (c) shall, in the aggregate, equal the amount of the refund required of cities and counties by the Aerospace Corporation court decision. (e) (1) If, on or before April 1, 1993, the Cities Task Force on Aerospace Refunds or the Counties Task Force on Aerospace Refunds does not submit its recommendation to the board for distributing the deductions from the sales and use tax transmittals among cities and counties, respectively, the board shall use the formula specified in this subdivision to govern the distribution among cities and counties. (2) With regard to transmittals to each city, county, and city and county pursuant to Section 7204, the board, on or after July 1, 1993, shall deduct from the transmittals those refunds required to be paid as a result of the decision in Aerospace Corporation v. State Board of Equalization. Refunds of local taxes attributable to the Aerospace decision shall be allocated based on the following calculations: (A) In the case of a contractor with a single business location in this state: A = A1(X*L) B = B1[(X*L)]*Y1 C = C1[(X*L)]*Y2 D = D1[(X*L)]*Y3 (B) In the case of a contractor with multiple business locations in this state: A = A1(X*M)*L B = B1[(X*M)*L]*Y1 C = C1[(X*M)*L]*Y2 D = D1[(X*M)*L]*Y3 (3) The formula or formulas specified in this section shall be used if the contractor’s business practice was such that it purchased substantially all of the property, for which it is entitled to be reimbursed as an item of indirect cost on a tax-paid basis. It shall not apply if the contractor’s business practice was such that it purchases that property without payment of tax and reported use tax on a self-accrual basis, in which case the entity where the self-accrued use tax was reported would be allocated the deduction from its sales and use tax transmittals equal to the refund required by this decision. (4) The following definitions govern the symbols used in this subdivision: A = Amount of local tax allocated to the jurisdiction of the contractor’s actual business location. B = Amount of local tax allocated to the city, county, or city and county within the same county of the contractor’s business location. C = Amount of local tax allocated to the city, county, or city and county adjoining the county of the contractor’s actual business location (adjoining counties share a common border with the county of the contractor’s actual business location). D = Amount of local tax allocated to the city, county, or city and county in all other counties, excluding amounts allocated to A, B, and C above. A1 = Percentage of tax overpaid by contractor at business location established pursuant to an analysis of completed Aerospace claims for refund. B1 = Percentage of tax overpaid by contractor in the county of the business location, excluding A above, established pursuant to an analysis of completed Aerospace claims for refund. C1 = Percentage of tax overpaid by contractor in adjoining counties of the business location established pursuant to an analysis of completed Aerospace claims for refund. D1 = Percentage of tax overpaid by contractor in all other counties, excluding B1 and C1 above, established pursuant to an analysis of completed Aerospace claims for refund. X = Pro rata share of tax plus interest overpaid by contractors based on the agreed-to total refund to the government of the United States. Contractor’s pro rata share shall be computed as follows: X = The quotient of the contractor’s computed refund divided by the total computed refund (actual and estimated), multiplied by the settlement amount. L = Local tax rate factor established pursuant to an analysis of tax rates in effect during the period of the contractor’s claim for refund. Y1 = Percentage of local tax allocated to the city, county, or city and county within the county of the contractor’s business location, excluding A above, during the period of the claim for refund established pursuant to an analysis of the board’s annual reports. Y2 = Percentage of local tax allocated to the city, county, or city and county in adjoining counties of the contractor’s business location during the period of the claim for refund as established pursuant to an analysis of the board’s annual reports. Y3 = Percentage of local tax allocated to city, county, or city and county in all other counties, excluding Y1 and Y2 above, of the contractor’s business location during the period of the claim for refund as established pursuant to an analysis of the board’s annual reports. M = Percentage of tax to be allocated to each location of a contractor with multiple locations within the state as determined by an analysis of reported taxable sales during the period of the claim for refund. This shall be computed as follows: M = The quotient of taxable sales by location divided by total taxable sales. (5) Percentages to be applied to elements A1, B1, C1, and D1 as determined by board data analysis shall be as follows: Alameda County Los Angeles County Orange County A1 36.91% 33.87% 22.14% B1 33.49% 54.95% 23.15% C1 25.63% 8.02% 38.62% D1 3.97% 3.16% 16.09% San Diego County Santa Barbara County Santa Clara County (All Other Counties) A1 48.26% 20.43% 28.31% 30.04% B1 16.15% 25.97% 35.33% 45.22% C1 5.91% 15.44% 33.43% 13.50% D1 29.68% 38.16% 2.93% 11.24% (6) With regard to transmittals to districts pursuant to Section 7271, the board shall deduct from the transmittals those refunds attributable to the court decision in Aerospace Corporation v. State Board of Equalization based on the formula in paragraph (7). (7) Refunds of transaction taxes attributable to the Aerospace decision shall be allocated based on the following calculation: T = T * X. The following definitions govern the symbols used in this paragraph: T = Transit tax rate factor established pursuant to an analysis of the transit tax rates in effect at contractor’s location or locations during the claim for refund period. X = Pro rata share of tax plus interest overpaid by contractor based on the agreed-to total refund to the government of the United States. Contractor’s pro rata share shall be computed as follows: X = The quotient of contractor’s computed overpayment divided by the total overpayment (actual and estimated), multiplied by the settlement amount. (Added by Stats. 1992, Ch. 802, Sec. 5. Effective September 22, 1992.)
  111. 7204.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The board must charge local entities for administering their sales and use tax ordinances, using a board-approved method with the Department of Finance’s concurrence.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7204.3. The board shall charge a city, city and county, redevelopment agency, or county an amount for the board’s services in administering the sales and use tax ordinance of the local entity, as determined by the board with the concurrence of the Department of Finance, as follows: (a) Beginning with the 2006–07 fiscal year, the amount charged each local entity shall be based on the methodology described in Alternative 4C of the November 2004 report by the State Board of Equalization entitled “Response to the Supplemental Report of the 2004 Budget Act.” (1) The amount charged may be adjusted in the current fiscal year to reflect the difference between the board’s budgeted costs and any significant revised estimate of costs. Any adjustment shall be subject to budgetary controls included in the Budget Act. Prior to any adjustment, the Department of Finance shall notify the Chairperson of the Joint Legislative Budget Committee not later than 30 days prior to the effective date of the adjustment. (2) The amount charged each local entity shall be adjusted to reflect the difference between the board’s recovered costs and the actual costs incurred by the board during the fiscal year two years prior. (b) The amounts determined by subdivision (a) shall be deducted in equal amounts from the quarterly allocation of taxes collected by the board for the city, city and county, redevelopment agency, or county. (c) Notwithstanding any other provision of this section, for the 2008–09 fiscal year to the 2014–15 fiscal year, inclusive, the amounts determined by subdivision (a) shall not include any revenues collected pursuant to Sections 6051.7 and 6201.7. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 12, Sec. 30. Effective July 28, 2009.)
  112. 7204.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The Director of Transportation and the Controller must charge for the cost of their services, and those charges must be deducted from taxes collected by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7204.4. The Director of Transportation and the Controller shall charge for the cost of their services in administering the responsibilities assigned to them in Chapter 4 (commencing with Section 99200) of Part 11 of Division 10 of the Public Utilities Code. Amounts to be charged shall be specified in the Budget Act. Those amounts shall be deducted from the taxes collected by the board for the counties and the cities and counties. (Amended by Stats. 1984, Ch. 579, Sec. 33.)
  113. 7205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    This section sets where retail sales are treated as completed for sales tax purposes, and gives the board power to set the rule when a retailer has no permanent in-state place of business or has more than one location.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7205. (a) For the purpose of a sales tax imposed by an ordinance adopted pursuant to this part, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from those sales shall include delivery charges, when those charges are subject to the state sales and use tax, regardless of the place to which delivery is made. (b) (1) In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of a sales tax imposed by an ordinance adopted pursuant to this part shall, subject to paragraph (2), be determined under rules and regulations to be prescribed and adopted by the board. (2) In the case of a sale of jet fuel, the place at which the retail sale of that jet fuel is consummated for the purpose of a sales tax imposed by an ordinance adopted pursuant to this part is the point of the delivery of that jet fuel to the aircraft. (Amended by Stats. 2005, Ch. 391, Sec. 2. Effective January 1, 2006. Operative January 1, 2008, by Sec. 3 of Ch. 391.)
  114. 7205.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    This section sets how to determine the place of use for reporting and transmitting use tax on certain leased motor vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7205.1. (a) Notwithstanding any other provision of law, in connection with any use tax imposed pursuant to this part with respect to the lease (as described in Sections 371 and 372 of the Vehicle Code) of a new or used motor vehicle as defined in subdivision (d), by a dealer or leasing company, the place of use for the reporting and transmittal of the use tax shall be determined as follows: (1) If the lessor is a California new motor vehicle dealer (as defined in Section 426 of the Vehicle Code), or a leasing company, the place of use of the leased vehicle shall be deemed to be the city in which the lessor’s place of business (as defined in Section 7205 and the regulations promulgated thereunder) is located. (2) If a lessor, who is not a person described in paragraph (1), purchases the vehicle from a person as so described, the place of use of the leased vehicle shall be deemed to be the city in which the place of business (as defined in Section 7205 and the regulations promulgated thereunder) of the person from whom the lessor purchases the vehicle is located. (3) The place of use as determined by this subdivision shall be the place of use for the duration of the lease contract, notwithstanding the fact that the lessor may sell the vehicle and assign the lease contract to a third party. (b) Except as described in subdivision (a), this section shall not apply if the dealer or leasing company entering into the lease agreement is located outside of California. (c) (1) The provisions of this section that are applicable to a California new motor vehicle dealer shall apply to lease transactions entered into on or after January 1, 1996. (2) The provisions of this section, applicable to a leasing company, shall apply to lease transactions entered into on or after January 1, 1999. (d) As used in this section, the following definitions shall apply: (1) “City” means a city, city and county, or county. (2) “Motor vehicle” means any self-propelled passenger vehicle (other than a house car) or pickup truck rated less than one ton. (3) “Leasing company” means a motor vehicle dealer (as defined in Section 285 of the Vehicle Code), that complies with all of the following: (A) The dealer originates lease contracts, described in subdivision (a), that are continuing sales and purchases. (B) The dealer does not sell or assign those lease contracts that it originates in accordance with subparagraph (A). (C) (i) The dealer has annual motor vehicle lease receipts of fifteen million dollars ($15,000,000) or more per location. (ii) For purposes of this subparagraph, only those periodic payments required by the lease shall be considered in determining whether a lessor has annual receipts of fifteen million dollars ($15,000,000) or more. Amounts received by lessors attributable to capitalized cost reductions or amounts paid by a lessee upon his or her exercising an option shall not be considered in determining whether a lessor has annual lease receipts of fifteen million dollars ($15,000,000) or more. (e) If the lessor is not a dealer described in paragraph (1) of subdivision (a), or a person who is described in paragraph (2) of subdivision (a) as purchasing from a dealer, the use tax shall be reported to and distributed through the countywide pool of the county in which the lessee resides. (Amended by Stats. 2002, Ch. 775, Sec. 42. Effective January 1, 2003.)
  115. 7207.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    This section says local governments cannot be required to impose or raise sales or use taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7207. Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales or use taxes. (Added by Stats. 1955, Ch. 1311.)
  116. 7209.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The board may redistribute misallocated tax, penalty, and interest payments between counties or cities, but not for amounts originally distributed more than two quarterly periods before it learned of the error.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7209. The board may redistribute tax, penalty and interest distributed to a county or city other than the county or city entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the board obtains knowledge of the improper distribution. (Added by Stats. 1959, Ch. 1785.)
  117. 721.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    The board must annually value and assess taxable property in the state that it is authorized to assess.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 721. The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of the Constitution and any legislative authorization thereunder. (Added by Stats. 1976, Ch. 877.)
  118. 721.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    The board must annually assess covered electric generation facilities with 50 megawatts or more of generating capacity that are owned or operated by an electrical corporation.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 721.5. (a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003–04 fiscal year, the board shall annually assess every electric generation facility with a generating capacity of 50 megawatts or more that is owned or operated by an electrical corporation, as defined in subdivisions (a) and (b) of Section 218 of the Public Utilities Code. (b) For purposes of subdivision (a), “electric generation facility” does not include a qualifying small power production facility or a qualifying cogeneration facility within the meaning of Sections 201 and 210 of Title II of the federal Public Utility Regulatory Policies Act of 1978 (16 U.S.C. Secs. 796(17) and (18) and 824a-3), and the regulations adopted for those sections under that act by the Federal Energy Regulatory Commission (18 C.F.R. 292.101-292.602), or a facility producing power from other than a conventional power source that is an exempt wholesale generator, as defined in the federal Public Utility Holding Company Act of 2005 (42 U.S.C. Sec. 16451(6)). (Amended by Stats. 2018, Ch. 92, Sec. 185. (SB 1289) Effective January 1, 2019.)
  119. 7210.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The State Board of Equalization must keep administering certain local sales and use tax ordinances tied to motor vehicle fuel taxes, despite Section 7203.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7210. Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county which adopts an ordinance imposing a tax on the sale, storage, use, or consumption of motor vehicle fuel pursuant to Chapter 5 (commencing with Section 99500), Part 11, Division 10 of the Public Utilities Code or Part 4 (commencing with Section 9501) of this division. (Amended by Stats. 1981, Ch. 541, Sec. 7. Effective September 17, 1981.)
  120. 7211.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    The State Board of Equalization must keep administering certain local sales and use tax ordinances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7211. Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county that adopts a transactions and use tax ordinance administered by the board in accordance with Part 1.6 (commencing with Section 7251). (Amended by Stats. 2007, Ch. 342, Sec. 7. Effective January 1, 2008.)
  121. 7212.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    A redevelopment agency that adopts a sales and use tax ordinance must pay the board’s preparation costs, billed monthly, up to a $570,000 maximum.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7212. Any redevelopment agency adopting a sales and use tax ordinance pursuant to Section 7202.6 shall pay to the board its costs of preparation to administer and operate the sales and use tax ordinance. The agency shall pay such costs monthly as incurred and billed by the board. The costs include all preparatory costs, including costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing of forms, developing instructions for the board’s staff and for taxpayers, and other necessary preparatory costs which shall include the board’s direct and indirect costs as specified by Section 11256 of the Government Code. Any disputes as to the amount of preparatory costs incurred shall be resolved by the Director of Finance, and his decision shall be final. The maximum amount of all preparatory costs to be paid by the district shall not, in any event, exceed five hundred seventy thousand dollars ($570,000). If for any reason the ordinance adopted pursuant to Section 7202.6 is declared to be invalid, the board shall not be required to refund any or all revenues collected pursuant to that ordinance, but rather those revenues shall be distributed to the city within which the redevelopment agency operates. (Added by Stats. 1981, Ch. 951, Sec. 8.)
  122. 7213.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. )

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    Local agencies must publish and report specified sales-tax rebate information online and to the department each year, with some agencies exempt from the website posting rule if they had no such rebate activity in the prior fiscal year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 1. General Provisions [7200 - 7213] ( Chapter 1 heading added by Stats. 1997, Ch. 702, Sec. 3. ) ## 7213. (a) For purposes of this section: (1) “Local agency” has the same meaning as defined in Section 53084.5 of the Government Code. (2) “Rebated sales and use tax revenues” means any direct or indirect payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under this chapter to any person pursuant to an agreement. (b) (1) Notwithstanding Section 7056, a local agency shall publish on its internet website, on or before April 30 of each year, the information submitted to the department pursuant to subdivision (d). (2) (A) A hyperlink to an internet web page containing the information submitted to the department pursuant to subdivision (d) shall be present and visible on the home page of the local agency’s internet website at all times. (B) If a local agency maintains an internet web page containing information about the local agency’s economic development subsidies, including, but not limited to, the information required pursuant to Sections 53083 and 53083.1 of the Government Code, the local agency may include the information submitted to the department pursuant to subdivision (d) on that internet web page. (c) A local agency that has not directly or indirectly paid, transferred, diverted, or rebated any sales and use tax revenues pursuant to an agreement in the immediately preceding fiscal year shall, by April 30, report this fact to the department in a form and manner prescribed by the department and shall be exempt from the posting requirement outlined in subdivision (b). (d) Notwithstanding Section 7056, on or before April 30 of each year, for each agreement that resulted in rebated sales and use tax revenue during the immediately preceding fiscal year, a local agency shall report to the department, in a form and manner prescribed by the department, the following information: (1) The name or names of any parties to the agreement. (2) The total dollar amount of rebated sales and use tax revenues received by each party to the agreement on or after the date of the execution of the agreement through and including June 30 of the fiscal year immediately preceding the date of the report. (3) The total dollar amount of rebated sales and use tax revenues received by each party to the agreement during the fiscal year immediately preceding the date of the report. (4) The date on which the agreement was originally executed, and the date on which the agreement terminated or will terminate, absent any renewal. (5) The percentage of a retailer’s sales and use taxes, if any, used to calculate or otherwise determine the rebated sales and use tax revenues received by each party to the agreement. (6) The percentage of a retailer’s sales and use taxes, if any, used to calculate or otherwise determine the rebated sales and use tax revenues received by any other person that is not a party to the agreement. (e) (1) (A) (i) If a local agency fails to timely provide the information required pursuant to subdivision (c) or (d), or fails to publish information to its internet website pursuant to subdivision (b), the department shall notify the local agency by certified mail that it has 45 days from the mailing of the notice to provide or publish the required information or submit a statement to the department, in the form and manner prescribed by the department, explaining why it is unable to provide or publish the required information within the 45-day period. (ii) (I) If a local agency provides a statement pursuant to clause (i), the department may extend the 45-day period to provide or publish the required information by 30 days if the local agency demonstrates that the failure to timely comply with the applicable requirement was due to reasonable cause and circumstances beyond the local agency’s control, occurred notwithstanding the exercise of ordinary care, and occurred in the absence of willful neglect. The department shall not grant an extension for a local agency based on the local agency’s claim that the information is confidential. (II) If the department grants an extension pursuant to subclause (I), the department shall notify the local agency by certified mail that it has 30 days to provide or publish the required information commencing on the next business day following the expiration of the 45-day period provided in clause (i). (III) If the department declines to grant an extension pursuant to subclause (I), the local agency shall provide or publish the required information within 10 days after the department notifies the local agency by certified mail that it has denied the extension. (iii) The notice shall be addressed to the person authorized to receive confidential data at the local agency’s address as it appears in the department’s records. The mailing of the notice 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) If a local agency fails to provide or publish the information within the applicable period determined pursuant to subparagraph (A), the department may impose a penalty for each day after expiration of the applicable period the local agency fails to provide or publish the information, up to 365 days after the expiration of the applicable period, as follows: (i) For days one to 180, inclusive, one thousand dollars ($1,000) per day. (ii) For days 181 to 365, inclusive, four thousand dollars ($4,000) per day. (2) The provisions of Chapter 4 (commencing with Section 55121) of Part 30 apply with respect to the collection of the penalties imposed pursuant to this subdivision. (3) All amounts required to be paid pursuant to paragraph (1), less adjustments and costs of administration, shall be deposited into the General Fund. (f) Notwithstanding Section 7056, on or before June 1, 2025, and annually thereafter, the department shall publish on its internet website the information submitted pursuant to subdivision (d). (g) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this section. Until January 1, 2026, 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 and readoption 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 and may be readopted in accordance with subdivision (h) of Section 11346.1 of the Government Code. (Added by Stats. 2024, Ch. 842, Sec. 1. (AB 2854) Effective January 1, 2025.)
  123. 722.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    State-assessed property must be assessed at fair market value or full value as of 12:01 a.m. on January 1, and the board must prepare an annual assessment roll.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 722. State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter. (Amended by Stats. 1986, Ch. 1457, Sec. 10.)
  124. 722.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    Property assessed by the board on January 1 is generally not to be locally assessed for the rest of that assessment year, and certain property that becomes board-assessed after January 1 is not state assessed until the assessment year starting on the later January 1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 722.5. (a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject to local assessment, shall not be assessed locally during the remainder of the assessment year, except as provided in Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1. (b) Personal property that becomes subject to board assessment after January 1, and real property that becomes subject to board assessment on or after January 1, and on or before the following January 1, shall not be state assessed until the assessment year commencing on the latter January 1. (Amended by Stats. 1995, Ch. 499, Sec. 16. Effective January 1, 1996.)
  125. 7221.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. )

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    This chapter is named the Bradley-Burns Bill of Rights and may be cited by that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. ) ## 7221. This chapter shall be known and may be cited as the Bradley-Burns Bill of Rights. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
  126. 7222.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. )

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    This section defines “contract,” “local jurisdiction,” and “local tax” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. ) ## 7222. For purposes of this chapter: (a) “Contract” means any agreement for state administration of local sales and use taxes. (b) “Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part. (c) “Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
  127. 7223.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. )

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    Local jurisdictions with a contract with the board may depend on the board’s staff for informative, responsive help. The board must provide open, uniform, and consistent administration of local taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. ) ## 7223. The Legislature finds and declares all of the following: (a) Each local jurisdiction that has a contract with the board has the right to depend on the board’s staff to provide informative and responsive services to help local jurisdictions understand the local sales and use tax laws administered by the board. (b) Local jurisdictions have the right to receive and the board has an obligation to provide open, uniform, and consistent administration of the local taxes in order that local jurisdictions may perform competent audit oversight and accountability of those revenues on their own behalf. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
  128. 7224.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. )

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    Each local jurisdiction has the right to have the law administered uniformly.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. ) ## 7224. Each local jurisdiction has the right to have the law administered in a uniform manner. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
  129. 7225.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. )

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    Each local jurisdiction has rights to rely on the board’s written information, receive prompt and accurate responses, and get a written response to written inquiries.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. ) ## 7225. Each local jurisdiction has the right to rely on the board’s written information and answers to questions. Each local jurisdiction has the right to prompt and accurate responses from the board or its staff. Each local jurisdiction has the right to a written response to questions, and resolution of, any inquiry submitted in writing to the board. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
  130. 7226.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. )

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    The board must charge local jurisdictions for its service costs, and those charges must be deducted from revenues the board collects for local jurisdictions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200 - 7226] ( Part 1.5 added by Stats. 1955, Ch. 1311. ) ## CHAPTER 2. Bradley-Burns Bill of Rights [7221 - 7226] ( Chapter 2 added by Stats. 1997, Ch. 702, Sec. 4. ) ## 7226. In addition to any charges imposed by the board pursuant to Section 7204.3, the board shall charge local jurisdictions for the costs of the board’s services as required by this act. Any amount charged by the board pursuant to this section shall be deducted from those revenues collected by the board on behalf of local jurisdictions. (Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
  131. 723.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    The board may use unit valuation for properties operated as a unit, and must consider comparable market value information when valuing nonunitary property.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 723. The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the assessee. When so valued, those properties are known as “unitary property.” Property of an assessee not valued through the use of the principle of unit valuation are known as “nonunitary property.” When valuing nonunitary property, the board shall consider current market value information of comparable properties provided by the assessor just prior to the reappraisal by the board of that property. (Amended by Stats. 1983, Ch. 694, Sec. 1.)
  132. 723.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    The section defines “operating nonunitary properties” and says it does not apply to state-assessed property of regulated railway companies.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 723.1. Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of the unit in the primary function of the assessee. This section does not apply to state-assessed property of regulated railway companies. In the case of regulated railway companies, there shall be only two classifications of property for purposes of this code, unitary and nonunitary. (Amended by Stats. 1987, Ch. 921, Sec. 4. Effective September 22, 1987.)
  133. 7231.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. )

    Verify source ↗

    This chapter may be cited as the Motor Carriers of Property Permit Fee Act.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7231. (a) This chapter may be cited as the Motor Carriers of Property Permit Fee Act. (b) The Legislature finds and declares that a safe and efficient transportation system is essential to the welfare of the state, and an important part of the system is service rendered by motor carriers of property. (Amended by Stats. 1997, Ch. 652, Sec. 6. Effective January 1, 1998.)
  134. 7232.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. )

    Verify source ↗

    Motor carriers of property must pay an annual permit fee to the Department of Motor Vehicles, with payment due at initial permit application and annual renewal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7232. (a) Every motor carrier of property shall annually pay a permit fee to the Department of Motor Vehicles. The fees contained in this section are due and shall be paid by each carrier at the time of application for an initial motor carrier permit, and upon annual renewal, with the Department of Motor Vehicles, pursuant to the Motor Carriers of Property Permit Act, as set forth in Division 14.85 (commencing with Section 34600) of the Vehicle Code. The Department of Motor Vehicles may, upon initial application for a motor carrier permit, assign an expiration date not less than six months, nor more than 18 months, from date of application, and may charge one-twelfth of the annual fee for each month covered by the initial permit. The fee paid by each motor carrier of property shall be based on the number of commercial motor vehicles operated in California by the motor carrier of property. (b) As used in this chapter, “motor carrier of property” means any person who operates any commercial motor vehicle as defined in subdivision (d). “Motor carrier of property” does not include a household goods carrier, as defined in Section 5109 of the Public Utilities Code, a household goods carrier transporting used office, store, and institution furniture and fixtures under its household goods carrier permits pursuant to Section 5137 of the Public Utilities Code, persons providing only transportation of passengers, or a passenger stage corporation transporting baggage and express upon a passenger vehicle incidental to the transportation of passengers. (c) As used in this chapter, “for-hire motor carrier of property” means a motor carrier of property, as defined in subdivision (b), who transports property for compensation. (d) As used in this chapter, “commercial motor vehicle” means any self-propelled vehicle listed in subdivisions (a), (b), (f), (g), and (k) of Section 34500 of the Vehicle Code, any motor truck of two or more axles that is more than 10,000 pounds gross vehicle weight rating, and any other motor vehicle used to transport property for compensation. “Commercial motor vehicle” does not include vehicles operated by household goods carriers, as defined in Section 5109 of the Public Utilities Code, vehicles operated by household goods carriers to transport used office, store, and institution furniture and fixtures under their household goods carrier permit pursuant to Section 5137 of the Public Utilities Code, pickup trucks as defined in Section 471 of the Vehicle Code, two-axle daily rental trucks with gross vehicle weight ratings less than 26,001 pounds when operated in noncommercial use or a motor truck or two-axle truck trailer operated in noncommercial use with a gross vehicle weight rating (GVWR) of less than 26,001 pounds used solely to tow a camp trailer, trailer coach, fifth wheel travel trailer, or utility trailer. (e) The “number of commercial motor vehicles operated by the motor carrier of property” as used in this section means all of the commercial motor vehicles owned, registered to, or leased by the carrier. For interstate and foreign motor carriers of property the fees set forth in subdivision (a) shall be apportioned based on the percentage of fleet miles traveled in California in intrastate commerce. In the absence of records to establish intrastate fleet miles, the fees set forth in subdivision (a) shall be apportioned on total fleet miles traveled in California. (f) For purposes of this chapter, “private carrier” means a motor carrier of property, as defined in subdivision (b), who does not transport any goods or property for compensation. (g) (1) Fees contained in this chapter shall not apply to a motor carrier of property while engaged solely in interstate or foreign transportation of property by motor vehicle. A motor carrier of property shall not engage in any interstate or foreign transportation of property for compensation by motor vehicle on any public highway in this state without first having registered the operation with the Department of Motor Vehicles or with the carrier’s base registration state, if other than California, as determined in accordance with final regulations issued pursuant to the Federal Unified Carrier Registration Act of 2005 (P.L.109-59). To register with the Department of Motor Vehicles, carriers specified in this subdivision shall comply with the following: (A) When the operation requires authority from the Federal Motor Carrier Safety Administration under the Federal Unified Carrier Registration Act of 2005 (P.L.109-59), or authority from another federal regulatory agency, a copy of that authority shall be filed with the initial application for registration. A copy of any additions or amendments to the authority shall be filed with the Department of Motor Vehicles. (B) If the operation does not require authority from the Federal Motor Carrier Safety Administration under the Federal Unified Carrier Registration Act of 2005 (P.L.109-59), or authority from another federal regulatory agency, an affidavit of that exempt status shall be filed with the application for registration. (2) The Department of Motor Vehicles shall grant registration upon the filing of the application pursuant to applicable law and the payment of any applicable fees, subject to the carrier’s compliance with this chapter. (3) This subdivision does not apply to household goods carriers, as defined in Section 5109 of the Public Utilities Code, and motor carriers engaged in the transportation of passengers for compensation. (Amended by Stats. 2007, Ch. 66, Sec. 1. Effective January 1, 2008.)
  135. 7233.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. )

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    Local governments may not impose excise or license taxes on transportation business conducted by for-hire motor carriers of property on or after the chapter’s effective date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7233. No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property. (Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
  136. 7234.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. )

    Verify source ↗

    The chapter fee replaces local excise or license taxes on the transportation business of for-hire motor carriers of property, but local governments may still impose taxes authorized under Division 2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7234. (a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property. (b) This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001). (Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
  137. 7235.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. )

    Verify source ↗

    Motor carriers of property must pay the Safety Fee and Carrier Inspection Fee imposed by this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7235. (a) The Safety Fee and Carrier Inspection Fee imposed by this chapter shall be paid by all motor carriers of property, as defined in Section 34601 of the Vehicle Code. (b) This section shall become operative on January 1, 2016. (Repealed (in Sec. 1) and added by Stats. 2013, Ch. 500, Sec. 2. (AB 529) Effective January 1, 2014. Section operative January 1, 2016, by its own provisions.)
  138. 7236.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. )

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    Motor carriers of property must pay specified fees based on fleet size, and late payment triggers additional delinquent fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 1. Motor Carriers of Property Permit Fee [7231 - 7236] ( Chapter 1 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7236. (a) Uniform business license tax fee payments collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury to the credit of the General Fund. All other funds collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury to the credit of the Motor Vehicle Account in the State Transportation Fund. The following fees shall be paid to the department: (1) For-hire motor carriers of property shall pay, according to the schedule in subdivision (c), fees indicated as the safety fee, Carrier Inspection Fee, and uniform business license tax fee, based on the size of their motor vehicle fleet. (2) (A) Private carriers of property with a fleet size of 10 or less motor vehicles shall pay a safety fee of thirty-five dollars ($35). Private carriers of property with a fleet size of 11 or more motor vehicles shall pay, according to the schedule in subdivision (c), fees indicated as the safety fee, based on the size of their motor vehicle fleet. Any carrier that does not pay a uniform business license tax fee shall not operate as a for-hire motor carrier. (B) Private carriers of property shall pay, according to the schedule of fees in subdivision (c), fees indicated as the carrier inspection fee based on the size of the motor vehicle fleet. (b) “Fleet size” as used in this section, does not include vehicles described in subdivision (e) of Section 34500. (c) (1) A seasonal permit may be issued to a motor carrier of property upon payment of fees indicated as the safety fee and one-twelfth of the fee indicated as the uniform business license tax fee, rounded to the next dollar, for each month the permit is valid. The original seasonal permit shall be valid for a period of not less than six months, and may be renewed upon payment of a five-dollar ($5) fee, and one-twelfth of the fee indicated as a uniform business license tax fee for each additional month of operation. Fleet—Size Commercial Vehicles Fee Safety Fee Uniform Business License Tax Carrier Inspection Fee 1 $60 $60 $130 2-4 75 125 152 5-10 200 275 252 11-20 240 470 573 21-35 325 650 743 36-50 430 880 961 51-100 535 1,075 1,112 101-200 635 1,300 1,463 201-500 730 1,510 1,512 501-1,000 830 1,715 1,600 1,001-2,000 930 1,900 1,800 2,001-over 1,030 2,000 2,114 (2) Notwithstanding the fee schedule in paragraph (1), except for the carrier inspection fee, motor carriers of property with 10 or fewer trucks shall not pay fees higher than they would have paid under the fee schedule applicable as of January 1, 1996. (d) Failure to pay fees required by this section, within the appropriate timeframe, shall result in additional delinquent fees as follows: (1) For a delinquency period of more than 30 days and less than one year, the penalty is 60 percent of the required fee. (2) For a delinquency period of one to two years, the penalty is 80 percent of the required fee. (3) For a delinquency period of more than two years, the penalty is 160 percent of the required fee. (e) Funds derived from safety fees, including delinquency fees, shall remain in the Motor Vehicle Account in the State Transportation Fund and shall be available for appropriation by the Legislature to cover costs incurred by the Department of Motor Vehicles and the Department of the California Highway Patrol in regulating and inspecting motor carriers of property pursuant to Division 14.8 (commencing with Section 34500) and Division 14.85 (commencing with Section 34600) of the Vehicle Code. (f) All Carrier Inspection Fees, including delinquency fees, collected pursuant to this section shall be deposited in the Motor Vehicle Account in the State Transportation Fund. An amount equal to the Carrier Inspection Fees collected shall be made available for appropriation by the Legislature from the Motor Vehicle Account to the department for the purpose of conducting truck terminal inspections and roadside safety inspections required by Section 34514 of the Vehicle Code. (g) It is the intent of the Legislature that the fee schedule established in subdivision (c) shall not discriminate against small fleet or individual vehicle operators or result in a disproportionate share of those fees being assigned to small fleet or individual vehicle operators. It is further the intent of the Legislature that the amount made available for appropriation pursuant to subdivision (f) shall fully defray the costs of the department for the purposes of the truck terminal inspections conducted pursuant to Section 34501.12 of the Vehicle Code and roadside safety inspections required by Section 34514 of the Vehicle Code. (h) Commencing January 30, 2017, and every five years thereafter, the Department of the California Highway Patrol shall report to the Department of Motor Vehicles the amount that the Department of the California Highway Patrol expended in the previous fiscal year to conduct the inspections and otherwise administer the requirements of Section 34501.12 and 34514 of the Vehicle Code. The Department of Motor Vehicles shall compare this amount to the revenue it collected, net of its collection costs, during the same fiscal year from carrier inspection fees received pursuant to this section. Based on this comparison, the Department of Motor Vehicles shall, effective July 1, 2017, and every five years thereafter, adjust the carrier inspection fee specified in subdivision (c) to ensure that the net revenues from the carrier inspection fee are sufficient to cover the Department of the California Highway Patrol’s reasonable costs for the activities described in this subdivision. (i) This section shall become operative on January 1, 2016. (Repealed (in Sec. 3) and added by Stats. 2013, Ch. 500, Sec. 4. (AB 529) Effective January 1, 2014. Section operative January 1, 2016, by its own provisions.)
  139. 7237.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 2. Motor Carrier Safety Improvement Fund [7237 - 7238] ( Chapter 2 added by Stats. 1996, Ch. 1042, Sec. 48. )

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    This section creates a special fund to pay California Highway Patrol costs for deterring commercial motor vehicle cargo theft and protecting highway carriers and cargoes statewide.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 2. Motor Carrier Safety Improvement Fund [7237 - 7238] ( Chapter 2 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7237. This chapter is enacted for the purpose of creating a special fund to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide security of highway carriers and cargoes throughout the state. (Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
  140. 7238.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 2. Motor Carrier Safety Improvement Fund [7237 - 7238] ( Chapter 2 added by Stats. 1996, Ch. 1042, Sec. 48. )

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    Money and fees in the Motor Carriers Safety Improvement Fund may be appropriated by the Legislature for CHP costs tied to deterring cargo theft and protecting carriers and cargo statewide.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.55. MOTOR CARRIERS [7231 - 7238] ( Part 1.55 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## CHAPTER 2. Motor Carrier Safety Improvement Fund [7237 - 7238] ( Chapter 2 added by Stats. 1996, Ch. 1042, Sec. 48. ) ## 7238. All money or fees deposited in the Motor Carriers Safety Improvement Fund shall be available for appropriation by the Legislature to cover the costs to the Department of the California Highway Patrol to deter commercial motor vehicle cargo thefts and provide security of highway carriers and cargoes throughout the state. (Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
  141. 724.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    If a required or allowed act in this chapter is due on a Saturday, Sunday, or holiday, it is timely if done on the next business day.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 724. Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the act may be performed timely during the next following business day. (Added by Stats. 1976, Ch. 877.)
  142. 725.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. )

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    If a notice under this chapter gives less than 10 days, the board must also communicate it by telephone on the day it is dated. Missing notice or delayed board action does not invalidate the assessment or taxes.

    ## 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 4. Assessment by State Board of Equalization Generally [721 - 868] ( Chapter 4 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. General Provisions [721 - 725] ( Article 1 added by Stats. 1976, Ch. 877. ) ## 725. The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this chapter, shall not affect the validity of an assessment or the validity of any taxes levied pursuant thereto. When any notice given by the board pursuant to this chapter provides for a time period of less than 10 days, the notice shall also be communicated by telephone on the day the notice is dated. (Added by Stats. 1976, Ch. 877.)
  143. 7251.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. )

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    This part may be cited as the “Transactions and Use Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. ) ## 7251. This part is known and may be cited as the “Transactions and Use Tax Law.” (Added by Stats. 1969, Ch. 24.)
  144. 7251.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. )

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    In any county, the combined rate of taxes under this part may not exceed 2 percent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. ) ## 7251.1. The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered to be in accordance with this part if, upon its adoption, the combined rate in the county will exceed 2 percent. (Amended by Stats. 2003, Ch. 709, Sec. 1. Effective January 1, 2004.)
  145. 7252.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. )

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    “District” means a city, county, city and county, or other governmental entity authorized to impose transaction and use 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 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. ) ## 7252. “District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part. (Amended by Stats. 2007, Ch. 342, Sec. 9. Effective January 1, 2008.)
  146. 7253.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. )

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    This section defines “transaction” and “transactions” to mean “sale” or “sales,” and defines “transactor” to mean “seller” for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. ) ## 7253. “Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division. (Added by Stats. 1969, Ch. 24.)
  147. 7254.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. )

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    For taxes adopted under this part, retail sales of digital products transferred electronically or accessed remotely must follow the sourcing rule in Section 6010.5(b).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 1. General Provisions and Definitions [7251 - 7254] ( Chapter 1 added by Stats. 1969, Ch. 24. ) ## 7254. (a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the sourcing rule established pursuant to subdivision (b) of Section 6010.5. (b) The section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 21. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  148. 7261.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    A local transactions and use tax ordinance must impose a tax on retailers in the district at a rate of one-eighth of 1 percent, or a multiple of that rate, and it must include specified sales-tax-style provisions and exemptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7261. The transactions tax portion of any transactions and use taxes ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include provisions in substance as follows: (a) A provision imposing a tax for the privilege of selling tangible personal property at retail upon every retailer in the district at a rate of one-eighth of 1 percent, or a multiple thereof, of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the district. (b) Provisions identical to those contained in Part 1 (commencing with Section 6001), insofar as they relate to sales taxes and are not inconsistent with this part, except that the name of the district as the taxing agency shall be substituted for that of the state and that an additional transactor’s permit shall not be required if a seller’s permit has been or is issued to the transactor under Section 6067. (c) A provision that all amendments subsequent to the effective date of this part to Part 1 (commencing with Section 6001) relating to sales tax and not inconsistent with this part shall automatically become a part of the transactions and use taxes ordinance. However, no amendment shall operate so as to affect the rate of tax imposed by the district’s board. (d) A provision that the amount subject to tax shall not include the amount of sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, or the amount of any state-administered transactions or use tax. (e) A provision that there are exempted from the tax the gross receipts from the sale of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. (f) A provision that sales of property to be used outside the district which are shipped to a point outside the district, pursuant to the contract of sale, by delivery to that point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point, are exempt from the tax. For purposes of this section, “delivery” of vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code shall be satisfied by registration to an out-of-district address and by a declaration under penalty of perjury, signed by the buyer, stating that the address is, in fact, his or her principal place of residence. “Delivery” of commercial vehicles shall be satisfied by registration to a place of business out of district and a declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. (g) A provision that the sale of tangible personal property is exempt from tax if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of the ordinance. A lease of tangible personal property which is a continuing sale of that property is exempt from tax 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 operative date of the ordinance. For the 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. (Amended by Stats. 2012, Ch. 739, Sec. 1. (AB 1126) Effective January 1, 2013.)
  149. 7262.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    This section says a local transactions and use tax ordinance must impose a complementary use tax on storage, use, or other consumption of tangible personal property in the district, at a rate of one-eighth of 1 percent or a multiple of that rate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7262. The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use, or other consumption in the district of tangible personal property purchased from any retailer for storage, use, or other consumption in the district. The tax shall be at a rate of one-eighth of 1 percent, or a multiple thereof, of the sales price of the property whose storage, use, or other consumption is subject to the tax, and the ordinance shall include provisions in substance as follows: (a) Provisions identical to those contained in Part 1 (commencing with Section 6001), insofar as they relate to use taxes and are not inconsistent with this part, except that the name of the district as the taxing agency shall be substituted for that of the state. The name of the district shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 and in the definition of that phrase. The following additional provisions shall be included: (1) “A retailer engaged in business in the district” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the state by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder. (2) Except as provided in paragraph (3), a retailer engaged in business in the district shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the district or participates within the district in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the district or through any representative, agent, canvasser, solicitor, subsidiary, or person in the district under the authority of the retailer. (3) “A retailer engaged in business in the district” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the district. (b) A provision that all amendments to the provisions of Part 1 (commencing with Section 6001) relating to the use tax and not inconsistent with this part shall automatically become a part of the ordinance. However, no amendment shall operate so as to affect the rate of tax imposed by the district’s board. (c) A provision that the amount subject to tax shall not include the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the amount of any state-administered transactions or use tax. (d) A provision that any person subject to a use tax under an ordinance adopted pursuant to this part shall be entitled to credit against that tax or any transactions tax, or to reimbursement for a transactions tax, paid to a district or retailer in a district imposing a transactions and use tax pursuant to this part. (e) A provision that, in addition to the exemptions provided in Sections 6366 and 6366.1, the storage, use, or other consumption of tangible personal property, other than fuel or petroleum products, purchased by operators of aircraft, and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government, is exempt from the use tax. (f) A provision that the storage, use, or other consumption in the district of tangible personal property is exempt from the tax if the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of the ordinance. The possession of, or the exercise of any right or power over, tangible personal property under a lease which is a continuing purchase of the property is exempt from tax 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 the operative date of the ordinance. 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. (g) Any provision in an ordinance that is required to be included pursuant to paragraph (1) of subdivision (a) shall become operative on April 25, 2019. (Amended by Stats. 2019, Ch. 34, Sec. 10. (SB 92) Effective June 27, 2019.)
  150. 7262.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

    Verify source ↗

    A district’s transactions and use tax ordinance is treated as including Sections 7261 and 7262 by reference.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7262.2. The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections 7261 and 7262, as now in effect or as later amended, which are required to be included in the ordinance, regardless of whether or not the ordinance was adopted or amended prior to or after the effective date of this section. (Added by Stats. 1985, Ch. 591, Sec. 9.)
  151. 7262.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    The Santa Clara Valley Transportation Authority may adopt an ordinance to impose a transactions and use tax at a rate of 0.125 percent, if the stated code requirements are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7262.3. Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a rate of 0.125 percent, provided that all other provisions of this part and Article 9 (commencing with Section 100250) of Chapter 5 of Part 12 of the Public Utilities Code are complied with by the Santa Clara Valley Transportation Authority. (Added by Stats. 2007, Ch. 430, Sec. 3. Effective January 1, 2008.)
  152. 7263.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    For transactions tax purposes, retail sales are generally treated as completed at the retailer’s place of business, with exceptions for certain out-of-state deliveries. Delivery charges are included in gross receipts when they are subject to state sales and use tax. If a retailer has no permanent California business location or has more than one location, the board sets the rule for where sales are consummated.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7263. For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of a transactions tax imposed by an ordinance adopted pursuant to this part shall be determined under rules and regulations to be prescribed and adopted by the board. (Added by Stats. 1969, Ch. 24.)
  153. 7265.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    An ordinance adopted under this part may only become operative on the first day of a calendar quarter, and not before the first day of the first calendar quarter that begins more than 110 days after the election on the tax ordinance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7265. No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax. (Amended by Stats. 2025, Ch. 462, Sec. 3. (SB 863) Effective January 1, 2026.)
  154. 7267.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    This section controls how certain invalid local transaction and use tax revenues are refunded and redistributed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7267. (a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional or otherwise invalid tax that is levied in conformity with this part. (b) If a final and nonappealable decision of a court of competent jurisdiction determines that a district transactions and use tax is unconstitutional or otherwise invalid, the district, the county, or the city, as the case may be, shall transfer to the board the revenues derived from the unconstitutional or invalid transactions and use taxes necessary to reimburse claimants for the unconstitutional or invalid transactions and use taxes paid, including interest allowed under Section 6907. The board shall deposit these revenues in a segregated impound account in the Retail Sales Tax Fund, as described in Section 7275, and shall administer any refunds necessitated by the court’s decision in accordance with the guidelines set forth in Chapter 4 (commencing with Section 7275) to the extent feasible and practical. (c) After the refund process described in subdivision (b) is completed, any revenue from an unconstitutional or otherwise invalid tax described in subdivision (a) that is paid to the board shall be transmitted by the board to the district or its successor in accordance with Section 7271. However, unless the ordinance specifies otherwise, if at the time the board is making those transmittals the district that imposed the tax has no successor, or has disbanded, dissolved, or is otherwise no longer functioning, the board shall transmit those revenues in the following manner: (1) If the tax levied by the district was imposed on a countywide basis, the revenues shall be transmitted to the county’s general fund. (2) If the tax levied by the district was imposed on a citywide basis, the revenues shall be transmitted to the city’s general fund. (3) If the tax levied by the district was imposed on a basis other than in paragraph (1) or (2), the revenues shall be transmitted to the general fund of each taxing jurisdiction located wholly within the district, based on each taxing jurisdiction’s proportionate share of revenue from taxes imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law allocated during the prior calendar year. (d) The district, or any entity that participated in the formation of the district, shall reimburse the board for and hold the board harmless from any and all costs, losses, or refunds of any kind whatsoever, including preparatory costs incurred prior to implementation of the tax. (e) In the case of any claim for refund of the transactions and use tax imposed by the San Francisco Educational Financing Authority, which was determined to be unconstitutional by the court in Hoogasian Flowers, Inc. v. State Bd. of Equalization, 23 Cal. App. 4th 1264, payment of any of those claims for refund shall be made from the revenues derived from the unconstitutional transactions and use tax collected by and in the possession of the board. When those funds and any other revenues derived from the unconstitutional tax still in the possession of the San Francisco Educational Financing Authority, the City and County of San Francisco, the San Francisco Unified School District, or the San Francisco Community College District are exhausted, any remaining payments of those claims for refund shall be paid from funds of the San Francisco Unified School District and the San Francisco Community College District which benefited from the illegal tax. The remaining payments shall be based on the method by which the San Francisco Educational Financing Authority distributed the proceeds of the tax to the San Francisco Unified School District and the San Francisco Community College District. (Added by Stats. 1995, Ch. 495, Sec. 1. Effective January 1, 1996.)
  155. 7269.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. )

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    The board may redistribute certain tax, penalty, or interest payments sent to the wrong district, but not for older amounts beyond a two-quarter lookback.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 2. Imposition of Tax [7261 - 7269] ( Chapter 2 added by Stats. 1969, Ch. 24. ) ## 7269. The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be made as to amounts originally distributed earlier than two quarterly periods prior to the quarterly period in which the board obtains knowledge of the improper distribution. (Added by Stats. 2007, Ch. 342, Sec. 25. Effective January 1, 2008.)
  156. 7270.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    A district must contract with the board before a transactions and use tax ordinance becomes operative, and the contract must include reimbursement, hold-harmless, and escrow provisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7270. (a) Prior to the operative date of any ordinance imposing a transactions and use tax pursuant to this part, the district shall contract with the board to perform all functions incident to the administration and operation of the ordinance. If the district has not contracted with the board prior to the operative date of its ordinance, it shall nevertheless so contract and, in that case, the operative date shall be the first day of the first calendar quarter following the execution of the contract. (b) The contract shall contain a provision that the district shall reimburse the board for and hold the board harmless from any and all costs, losses, or refunds of any kind whatsoever. (c) The contract shall also contain a provision that, in the event that a legal action is commenced challenging the validity of the tax in its entirety, as opposed to its application to an individual taxpayer, the district shall place the tax proceeds into an interest-bearing escrow account until the legality of the tax is finally resolved by a final and nonappealable decision rendered by a court of competent jurisdiction. That provision shall be enforceable by any interested person in a proceeding for a writ of mandate. (d) The district shall be entitled to indemnity for any and all costs, losses, or refunds from any entity, except the state, that participated in the imposition of the tax. For the purposes of this part, “participated” means any involvement in procuring the legislation that authorized the tax, or in enacting or administering the ordinance imposing the tax. Any organization that is a member of the legislative body of the district imposing the tax has participated in the imposition of the tax within the meaning of this section. (Amended by Stats. 1995, Ch. 495, Sec. 2. Effective January 1, 1996.)
  157. 7270.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    Certain lawsuits challenging a district transactions and use tax ordinance must follow a specific civil procedure and be filed within 60 days, with an exception if longer time is allowed by the authorizing legislation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7270.5. Any action or proceeding filed on the basis that a tax ordinance provided for in this part or Part 1.7 (commencing with Section 7280) or the issuance of any bonds thereunder or any of the proceedings in relation thereto is contested, questioned, or denied on the basis that the tax ordinance is unconstitutional or otherwise invalid and filed for the sole purpose of contesting the validity of the district transactions and use tax, shall be commenced pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure. The state shall not be made a party to the action or proceeding. That action shall not be filed more than 60 days after the approval of the enabling ordinance by the voters unless the authorizing legislation specifies a longer period. If no action is filed within that period, the tax, the bonds, and all proceedings in relation thereto, including the adoption and approval of the ordinance, shall be held to be valid and in every respect legal and uncontestable. (Added by Stats. 1995, Ch. 495, Sec. 3. Effective January 1, 1996.)
  158. 7271.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    The board must send collected transactions and use taxes to the district regularly and as quickly as feasible, with transmittals at least twice each calendar quarter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7271. All transactions and use taxes collected by the board pursuant to contract with the district shall be transmitted by the board to the district periodically as promptly as feasible. The transmittals shall be made at least twice in each calendar quarter. (Added by Stats. 1969, Ch. 24.)
  159. 7271.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    This section lets a district ask for an offset portion to be transmitted, requires the board to transmit it unless doing so would delay or reduce other payments, and then requires later deduction of that amount over a board-set period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7271.1. (a) For purposes of this section: (1) “Quarterly taxes” means the total amount of transactions and use taxes transmitted by the board to a district for a calendar quarter. (2) “Refund” means the amount of transactions and use taxes deducted by the board from a district’s quarterly taxes in order to pay the district’s share of a transactions and use tax refund due to one taxpayer. (3) “Offset portion” means that portion of the refund which exceeds the greater of fifty thousand dollars ($50,000) or 20 percent of the district’s quarterly taxes. (b) Except as provided in subdivision (c), if the board has deducted a refund from a district’s quarterly taxes which includes an offset portion, then the following provisions apply: (1) Within three months after the board has deducted an offset portion, the district may request the board to transmit the offset portion to the district. (2) As promptly as feasible after the board receives the district’s request, the board shall transmit to the district the offset portion as part of the board’s periodic transmittal of transactions and use taxes. (3) The board shall thereafter deduct a pro rata share of the offset portion from future transmittals of transactions and use taxes to the district over a period to be determined by the board, but not less than two calendar quarters and not more than eight calendar quarters, until the entire amount of the offset portion has been deducted. (c) The board shall not transmit the offset portion of the refund to the district if that transmittal would reduce or delay either the board’s payment of the refund to the taxpayer or the board’s periodic transmittals of transactions and use taxes to other districts. (Added by Stats. 1989, Ch. 274, Sec. 3.)
  160. 7272.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    The district must pay the board’s preparatory costs for administering and operating the transactions and use taxes ordinance, monthly as billed, up to $175,000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7272. The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance. The district shall pay such costs monthly as incurred and billed by the board. Such costs include all preparatory costs, including costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing of forms, developing instructions for the board’s staff and for taxpayers, and other necessary preparatory costs which shall include the board’s direct and indirect costs as specified by Section 11256 of the Government Code. Any disputes as to the amount of preparatory costs incurred shall be resolved by the Director of Finance, and his or her decision shall be final. The maximum amount of all preparatory costs to be paid by the district shall not, in any event, exceed one hundred seventy-five thousand dollars ($175,000). (Amended by Stats. 1983, Ch. 337, Sec. 8.)
  161. 7273.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    The board must charge districts for administering the transactions and use tax, using a specified methodology and related adjustments, and must notify districts of estimated and actual amounts on stated deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7273. In addition to the amounts otherwise provided for preparatory costs, the board shall charge each district an amount for the board’s services in administering the transactions and use tax determined by the board, with the concurrence of the Department of Finance, as follows: (a) Beginning with the 2006–07 fiscal year, the amount charged all districts shall be based on the methodology described in Alternative 4C of the November 2004 report by the State Board of Equalization entitled “Response to the Supplemental Report of the 2004 Budget Act.” The amount charged each district shall be based upon the district’s proportional share of the revenue after weighting the revenue to equalize the differences in district tax rates. (1) The amount charged each district may be adjusted in the current fiscal year to reflect the difference between the board’s budgeted costs and any significant revised estimate of costs. Any adjustment shall be subject to budgetary controls included in the Budget Act. Prior to any adjustment, the Department of Finance shall notify the Chairperson of the Joint Legislative Budget Committee not later than 30 days prior to the effective date of the adjustment. (2) The amount charged each district shall be adjusted to reflect the difference between the board’s recovered costs and the actual costs incurred by the board during the fiscal year two years prior. (b) The board shall, by June 1 of each year, notify districts of the amount that it anticipates will be assessed for the next fiscal year. The districts shall be notified of the actual amounts that will be assessed within 30 days after enactment of the Budget Act for that fiscal year. (c) The amount charged a district that becomes operative during the fiscal year shall be estimated for that fiscal year based on weighted revenue. (d) The amounts determined by subdivision (a) shall be deducted in equal amounts from the quarterly allocation of taxes collected by the board for a given district. (e) Notwithstanding any other provision of this section, for the 2008–09 fiscal year to the 2014–15 fiscal year, inclusive, the amounts determined by subdivision (a) shall not include any revenues collected pursuant to Sections 6051.7 and 6201.7. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 12, Sec. 31. Effective July 28, 2009.)
  162. 7273.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    The board must annually prepare a report on reimbursed and unreimbursed costs for administering certain transactions and use taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7273.2. The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering transactions and use taxes imposed by districts pursuant to this part. (Added by Stats. 1987, Ch. 786, Sec. 4.)
  163. 7274.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. )

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    The board must provide certain tax information to licensed vehicle, vessel, and aircraft dealers who hold seller’s permits in this state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 3. Administration [7270 - 7274] ( Chapter 3 added by Stats. 1969, Ch. 24. ) ## 7274. The board shall make available to all licensed vehicle, vessel, and aircraft dealers who hold seller’s permits in this state information concerning the cities and counties located within districts which impose transactions and use tax ordinances and the applicable tax rates in those cities and counties. (Added by Stats. 1987, Ch. 308, Sec. 2.)
  164. 7275.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. )

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    If a county tax is finally held unconstitutional and the revenues are held in an impound account, the board must administer refunds and reimbursements under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. ) ## 7275. (a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has been determined to be unconstitutional in a final and nonappealable decision of a court of competent jurisdiction and the revenues derived from that unconstitutional tax are paid to the board and held in an impound account, the board shall administer refunds and reimbursements of those illegally collected taxes in accordance with the provisions of this chapter. (b) (1) Notwithstanding any other provision of law, on and after the effective date of the act adding this chapter, the procedures for refund or reimbursement of unconstitutional taxes contained in this chapter constitute the sole remedies for refund or reimbursement of illegal taxes as described in subdivision (a). (2) Claims for refund of illegally collected taxes as described in subdivision (a) that were filed prior to the effective date of the act adding this chapter that have not been paid before that date shall be processed and paid to purchasers in accordance with the provisions of this chapter, regardless of whether the purchaser or the retailer filed the claim. Nothing in the act adding this chapter shall be construed to require refiling of those previously filed claims for refund. (c) Notwithstanding the provisions of Section 6902, the period of limitations specified in subparagraph (B) of paragraph (3) of subdivision (b) of Section 7277 shall apply to any claims for refund that are payable from any revenues paid to the board and held in an impound account which are derived from the unconstitutional tax. (d) No later than 10 days from the date the decision determining the contested tax to be unconstitutional is final and nonappealable, the court shall order the entity that levied the unconstitutional tax to pay the impounded revenues to the board which shall immediately deposit them in a segregated impound account in the Retail Sales Tax Fund. The moneys so deposited, together with any interest thereon, shall be used as follows: (1) To satisfy in full all valid claims for refund filed prior to the effective date of the act adding this chapter, in amounts as verified by audit of the records of the board. (2) To fund a reserve account, in an amount to be determined by the board, with the approval of the Department of Finance, to fund refund and reimbursement of moneys from illegally collected taxes as described in subdivision (a), liability for which arises out of audit assessments occurring after the date of the act adding this chapter. (A) Moneys derived from the unconstitutional tax described in subdivision (a) received by the board after the date the board receives the impounded revenues as provided in subdivision (d) shall be deposited in the reserve account provided by this subdivision. (B) This reserve account shall be maintained for 10 years from the date the board deposits the revenues in the segregated account in the Retail Sales Tax Fund provided by this subdivision. (i) Any amount deposited in the reserve account shall be used to pay other refunds or reimbursements to taxpayers within 12 months of deposit. Amounts not used for refunds or reimbursements within 12 months of deposit shall be transferred to the county in which the unconstitutional tax was levied for deposit in that county’s general fund. (ii) Upon termination of the 10-year period, any moneys remaining in this segregated account shall be transferred to the county in which the unconstitutional tax was levied for deposit in that county’s general fund. (3) To satisfy valid claims for refund filed after the effective date of the act adding this chapter as described in Section 7277. (4) To reimburse the board’s actual and reasonable costs of administering the refunds and reimbursements provided in this chapter, as approved by the Department of Finance. (5) To reimburse losses resulting from the tax credit provided by Section 7276. In reimbursing those losses, the board may use its best estimates, based on historical allocation information, as to the amount of those losses. Any entity receiving the impounded moneys rather than the taxes being credited shall suffer no impairment of revenues and the timing and receipt as well as the amount of revenues shall not be adversely affected by the credit. Any security arrangement that the board has with any entity receiving impounded moneys, including, but not limited to, provisions requiring the transfer of revenues to a bond trustee, shall remain in full force and effect during the period of the credit, and any pledge of tax revenues shall apply with equal force and effect to the impounded moneys distributed to those entities by the board in lieu of the credited tax revenues, without any further action required by the entity of the board. (e) Any impounded moneys subject to refund or reimbursement pursuant to this chapter that are not used for that purpose or not deposited in the reserve account described in subdivision (d) shall be transmitted to the county in which the unconstitutional tax was levied for deposit in that county’s general fund. (f) For the purposes of bringing an action against the board for recovery of the whole or any part of the amount claimed as an overpayment of unconstitutional taxes as described in subdivision (a), the six-month period provided in Section 6934 shall not commence until the one-year claim period provided by Section 7277 has expired pursuant to the terms of this chapter. Suits for refund shall be brought in accordance with the provisions of Article 2 (commencing with Section 6931) of Chapter 7 of Part 1. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)
  165. 7276.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. )

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    Certain eligible taxpayers may claim a 0.75% credit against state and local sales or use tax, subject to board notice, reporting, remittance, and termination rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. ) ## 7276. Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit against their total amount of state and county sales or use tax as follows: (a) An eligible taxpayer shall report sales and use taxes at the rates lawfully in effect in the county but may claim a credit against the total amount of state and local taxes, under rules to be promulgated by the board, in the amount of 0.75 percent. For the purpose of this section, “eligible taxpayer” means any person who resides in, or whose place of business is located in, the county in which the unconstitutional tax as described in subdivision (a) of Section 7275 was imposed, and who is required to report and pay sales tax under Chapter 2 (commencing with Section 6051) of Part 1 and any person required to report and pay or report and collect use tax under Chapter 3 (commencing with Section 6201) of Part 1. (b) An eligible taxpayer who claims the credit provided in subdivision (a) shall remit to the board all reported tax moneys except those which represent the amount of the credit. Amounts reported, but not remitted under subdivision (a), shall be deemed to have been paid in full. Amounts not reported shall remain subject to assessment under Chapter 5 (commencing with Section 6451) of Part 1. The portion of those assessments representing this tax credit shall be paid from the reserve account provided by paragraph (2) of subdivision (d) of Section 7275. (c) A taxpayer may not collect sales tax reimbursement pursuant to Section 1656.1 of the Civil Code nor use tax in an amount in excess of the amount required to be reported under subdivision (b) less amounts subject to credit under subdivision (a) during the period for which a credit is allowed. A receipt for use tax issued pursuant to Section 6202 in the amount of tax actually remitted to the board under subdivision (b) shall be sufficient to relieve the purchaser for further liability for the tax computed at the reporting rate. (d) The tax credit provided by subdivision (a) may be claimed upon notice to eligible taxpayers by the board. That notice shall provide that the credit may be claimed commencing with those taxes due on the first day of the first calendar quarter commencing more than 120 days after the effective date of the act adding this section or after the court decision described in paragraph (a) of Section 7275 becomes final and unappealable, whichever occurs later. (e) The tax credit shall continue until the board determines that the amount of impounded revenues held by the board and available to fund the revenue losses that result from the tax credit is insufficient to fund the tax credit for another full calendar quarter. Eligible taxpayers shall continue to take the credit on their returns until notified by the board that the credit is terminated. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)
  166. 7277.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. )

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    This section lets certain non-retailers file a written refund claim for an unconstitutional tax if the tax was held unconstitutional in a final court decision and the money is in an impound account.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. ) ## 7277. (a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIII A of the California Constitution to be unconstitutional in a final and nonappealable decision of a court of competent jurisdiction, and the revenues derived from the unconstitutional tax are held by the board in an impound account, a person who has reimbursed a retailer for that payment of that tax or a person, other than in a capacity as a retailer, who has paid that tax may file with the board a claim for refund of the unconstitutional tax in accordance with the requirements and procedures set forth in subdivision (b). (b) (1) The claim for refund shall be in writing, shall state the specific ground upon which the claim is founded, and shall be accompanied by proof of payment of the tax to a retailer or wholesaler, including, but not limited to, a copy of an invoice, bill of sale, or purchase contract, that indicates the following: (A) The date upon which, and place at which, the purchase occurred. (B) A description of the property purchased. (C) The price paid for the property. (D) The amount of the transactions and use tax collected with respect to the purchase, or if that amount is not separately stated, the amount of the purchase and the rate of tax from which the amount of transactions and use tax may be calculated. (2) In the case of a purchaser that has self-reported use tax to the state, the claim for refund shall also indicate the amount of use tax paid and the period for which those taxes were remitted. (3) (A) Only a claim for refund made with respect to a single purchase or aggregate purchases of five thousand dollars ($5,000) or more shall be eligible for refund pursuant to this section. (B) A claim for refund shall be filed within one year of the first day of the first calendar quarter commencing after the effective date of this section or after the date upon which the court decision described in subdivision (a) becomes final and nonappealable, whichever occurs later. If that one-year period does not end on the last day of a calendar quarter, it shall end on the last day of the preceding calendar quarter or on the last day of the calendar quarter which is nearest to the date the one-year period ends. (c) For purposes of this section, “purchaser” means any person or entity, other than in a capacity as a retailer, who purchased tangible personal property the sale or use of which was subject to the unconstitutional tax described in subdivision (a). (d) Interest shall be paid on the refunds provided by this chapter pursuant to Section 6907. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)
  167. 7279.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. )

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    This section sets the refund amount for unconstitutional tax revenues and allows the board’s approved refund-administration costs to be paid from the refund set-aside.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. ) ## 7279. (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest earned on that amount that remains after valid claims for refund filed prior to the effective date of the act adding this chapter are paid and the reserve amount described in paragraph (2) of subdivision (d) of Section 7275 is established. (b) The board’s actual and reasonable costs of administering refunds in accordance with this section and Section 7277, as approved by the Department of Finance, may be paid from the amount that is set aside for refunds under this chapter and may be paid prior to the payment of any claim for refund. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)
  168. 7279.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. )

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    The board may file a copy of this chapter with the court, and the court must take judicial notice of the chapter and may order attorney’s fees and costs to be paid from the tax revenues and interest collected.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. ) ## 7279.5. A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan of reimbursement, refund, or credit in accordance with the provisions of this chapter complies with any orders of the court requiring implementation of a refund plan by the board. Judicial notice of this chapter shall be taken by the court. In rendering a decision that the provisions of this chapter comply with any order of the court, the court shall order that any attorney’s fees and costs incurred by the parties for the benefit of the persons seeking a refund be paid from the revenues collected pursuant to that tax plus any interest earned thereon. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)
  169. 7279.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. )

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    An arbitrary and capricious action by the board while implementing this chapter may be reviewed by writ.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6] ( Part 1.6 added by Stats. 1969, Ch. 24. ) ## CHAPTER 4. Refunds of Unconstitutional Taxes [7275 - 7279.6] ( Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2. ) ## 7279.6. An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ. (Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.)
  170. 7280.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    Local legislative bodies may levy an occupancy tax on lodging stays of 30 days or less, and counties apply the tax only in unincorporated areas.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7280. (a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days. The tax, when levied by the legislative body of a county, applies only to the unincorporated areas of the county. (b) For purposes of this section, the term “the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging” does not include the right of an owner of a time-share estate in a room or rooms in a time-share project, or the owner of a membership camping contract in a camping site at a campground, or the guest of the owner, to occupy the room, rooms, camping site, or other real property in which the owner retains that interest. For purposes of this subdivision: (1) “Time-share estate” means a time-share estate, as defined by paragraph (1) of subdivision (x) of Section 11212 of the Business and Professions Code. (2) “Membership camping contract” means a right or license as defined by subdivision (b) of Section 1812.300 of the Civil Code. (3) “Guest of that owner” means a person who does either of the following: (A) Occupies real property accompanied by the owner of either of the following: (i) A time-share estate in that real property. (ii) A camping site in a campground pursuant to a right or license under a membership camping contract. (B) Exercises that owner’s right of occupancy without payment of any compensation to the owner. (C) “Guest of that owner” specifically includes a person occupying a time-share unit or a camping site in a campground pursuant to any form of exchange program. (c) For purposes of this section, “other lodging” includes, but is not limited to, a camping site or a space at a campground or recreational vehicle park, but does not include any of the following: (1) Any facilities operated by a local government entity. (2) Any lodging excluded pursuant to subdivision (b). (3) Any campsite excluded from taxation pursuant to Section 7282. (d) Subdivision (b) does not affect or apply to the authority of any city, county, or city and county to collect a transient occupancy tax from time-share projects that were in existence as of May 1, 1985, and which time-share projects were then subject to a transient occupancy tax imposed by an ordinance duly enacted prior to May 1, 1985, pursuant to this section. Chapter 257 of the Statutes of 1985 may not be construed to affect any litigation pending on or prior to December 31, 1985. (e) (1) (A) If the legislative body of a city, county, or city and county elects to exempt from a tax imposed pursuant to this section any of the following persons whose occupancy is for the official business of their employers, the legislative body shall create a standard form to claim this exemption and the officer or employee claiming the exemption shall sign the form under penalty of perjury: (i) An employee or officer of a government outside the United States. (ii) An employee or officer of the United States government. (iii) An employee or officer of the state government or of the government of a political subdivision of the state. (B) The standard form described in subparagraph (A) shall contain a requirement that the employee or officer claiming the exemption provide to the property owner one of the following, as determined by the legislative body of the city, county, or city and county imposing the tax, as conclusive evidence that his or her occupancy is for the official business of his or her employer: (i) Travel orders from his or her government employer. (ii) A government warrant issued by his or her employer to pay for the occupancy. (iii) A government credit card issued by his or her employer to pay for the occupancy. (C) The standard form described in subparagraph (A) shall contain a requirement that the officer or employee provide photo identification, proof of his or her governmental employment as an employee or officer as described in clause (i), (ii), or (iii) of subparagraph (A), and proof, consistent with the provisions of subparagraph (B), that his or her occupancy is for the official business of his or her governmental employer. (2) There shall be a rebuttable presumption that a property owner is not liable for the tax imposed pursuant to this section with respect to any government employee or officer described in clause (i), (ii), or (iii) of subparagraph (A) of paragraph (1) for whom the property owner retains a signed and dated copy of a standard form that complies with the provisions of subparagraphs (B) and (C) of paragraph (1). (f) The provisions of subdivision (e) are not intended to preclude a city, county, or city and county from electing to exempt any other class of persons from the tax imposed pursuant to this section. (Amended by Stats. 2004, Ch. 936, Sec. 1.5. Effective January 1, 2005.)
  171. 7280.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    A qualifying redevelopment agency may levy a transient occupancy tax by ordinance, but only if the city ordinance gives tax credits as described and the agency follows the required ordinance form, timing, and rate/location limits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7280.5. (a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Section 7280 or 7281 may also, by ordinance, levy a transient occupancy tax in accordance with this part, if the city’s ordinance entitles any person subject to a transient occupancy tax under the city’s ordinance to credit the amount of transient occupancy taxes due to the redevelopment agency of that city pursuant to this section against the payment of taxes due under the city’s ordinance. (b) An ordinance of a redevelopment agency imposing a transient occupancy tax pursuant to this section shall contain an enacting clause which states as follows: “The redevelopment agency of the City of ____ does ordain as follows:” The ordinance shall be signed by the chairperson of the agency and attested by the clerk or secretary of the agency, and shall take effect immediately upon its final passage, but shall become operative on the first day of the first calendar quarter commencing more than 180 days after adoption of the ordinance. In all other respects, the ordinance shall be introduced and passed, and notice given by publication, in the manner provided by law for general law cities. (c) Any redevelopment agency adopting an ordinance pursuant to this section shall not levy a transient occupancy tax in excess of the rate of transient occupancy tax levied by its city, and the tax shall be levied only on accommodations located in a redevelopment project area for which the taxes are pledged pursuant to subdivision (e) of Section 33641 of the Health and Safety Code. (d) Any pledge pursuant to Section 33641 of the Health and Safety Code made with respect to taxes imposed under this section for the payment of principal and interest on bonds of a redevelopment agency shall constitute the obligation of a contract between the redevelopment agency and the holder of the bonds and shall be protected from impairment by the United States and California Constitutions. The provisions of this section which authorize the imposition of the taxes may not be repealed during the time that any of the bonds remain outstanding. (Added by Stats. 1987, Ch. 665, Sec. 3. Effective September 15, 1987.)
  172. 7281.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    A city or county may levy a tax on renting a mobilehome outside a mobilehome park for transient occupancy, but not if the occupancy lasts more than 30 days or if the tenant is an employee of the owner or operator.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7281. The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of the Health and Safety Code, which is located outside a mobilehome park for occupancy on a transient basis unless such occupancy is for any period of more than 30 days. Such tax when levied by the legislative body of a county shall apply only to the unincorporated areas of the county. This section does not authorize any city or county to levy a tax on the privilege of renting any mobilehome when the tenant is an employee of the owner or operator of the mobilehome. (Added by Stats. 1971, 1st Ex. Sess., Ch. 1.)
  173. 7282.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    Local governments may not levy a tax on occupying a campsite in a state park system unit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7282. Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on the privilege of occupying a campsite in a unit of the state park system. (Added by Stats. 1985, Ch. 529, Sec. 3.)
  174. 7282.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    Local governments may not levy a Section 7280 tax on amounts taxed under the Sales and Use Tax Law for food products.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7282.3. (a) Notwithstanding any other provision of law, no city, county, or city and county may levy a tax under Section 7280 on any amount subject to tax under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)) with respect to the sale of food products. (b) This section shall also apply to charter cities. (c) For purposes of this section, “food products” means food and beverage products of every kind, regardless of how or where served, and shall specifically include, but not be limited to, alcoholic beverages and carbonated beverages of every kind. (Added by Stats. 1996, Ch. 940, Sec. 2. Effective January 1, 1997.)
  175. 7283.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    A board of supervisors may adopt procedures, by ordinance or resolution, to collect delinquent amounts of taxes levied under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7283. A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter. (Added by Stats. 1993, Ch. 1187, Sec. 28. Effective January 1, 1994.)
  176. 7283.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    This section lets a buyer or other transferee request a tax clearance certificate, and requires the local government to respond on a set timeline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7283.5. (a) (1) A purchaser, transferee, or other person or entity attempting to obtain ownership of a property, the owner of which is required to collect the tax imposed pursuant to this chapter, may request the city, county, or city and county in which that property is located to issue a tax clearance certificate under this section. (2) A city, county, or city and county that issues a tax clearance certificate under this section may charge an administrative fee to cover its costs in issuing the certificate. (b) Within 90 days of receiving a request described in subdivision (a), a city, county, or city and county shall do either of the following: (1) Issue the tax clearance certificate. (2) (A) Request the current owner of the property to make available that owner’s transient occupancy tax records for the purpose of conducting an audit regarding transient occupancy taxes that may be due and owing from the owner of the property. (B) (i) Complete the audit described in subparagraph (A) on or before 90 days after the date that the current or former owner’s records are made available to the auditing jurisdiction and issue a tax clearance certificate within 30 days of completing the audit. (ii) If, after completing the audit, the city, county, or city and county makes a determination that the current owner’s records are insufficient to make a determination of whether transient occupancy taxes may be due and owing, the city, county, or city and county is not required to issue a tax clearance certificate as otherwise required by this subdivision. The city, county, or city and county shall, within 30 days of making that determination, notify the purchaser, transferee, or other person or entity that made the request that it will not issue a tax clearance certificate due to the insufficiency of the prior owner’s records. (c) If a city, county, or city and county does not comply with subdivision (b), the purchaser, transferee, or other person or entity that obtains ownership of the property shall not be liable for any transient occupancy tax obligations incurred prior to the purchase or transfer of the property. (d) For a tax clearance certificate issued under this section, all of the following apply: (1) The certificate shall state the amount of tax due and owing for the subject property, if any. (2) The certificate shall state the period of time for which it is valid. (3) The purchaser, transferee, or other person or entity who obtains ownership of the property may rely upon the tax clearance certificate as conclusive evidence of the tax liability associated with the property as of the date specified on the certificate. (e) Any purchaser, transferee, or other person or entity described in subdivision (a) who does not obtain a tax clearance certificate under this section, or who obtains a tax clearance certificate that indicates that tax is due and fails to withhold, for the benefit of the city, county, or city and county, sufficient funds in the escrow account for the purchase of the property to satisfy the transient occupancy tax liability, shall be held liable for the amount of tax due and owing on the property. (f) This section may not be construed to relieve a property owner of transient occupancy tax obligations incurred when that owner owned the property. (Added by Stats. 2004, Ch. 936, Sec. 2. Effective January 1, 2005.)
  177. 7283.51.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. )

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    A city, county, or city and county may sue to collect unpaid transient occupancy taxes within four years of when the taxes were due, with text stating exceptions involving fraud or a property owner’s failure to file a return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1. Occupancy Taxes [7280 - 7283.51] ( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## 7283.51. Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid. (Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.)
  178. 7284.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    County boards of supervisors may license and tax lawful businesses in unincorporated county areas, and may collect the tax by suit or other means.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284. (a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business transacted in the unincorporated area of the county, including shows, exhibitions, and games. The board may provide for collection of the license tax by suit or otherwise. (b) Any board which imposes a license tax pursuant to subdivision (a) upon a business operating both within and outside the board’s taxing jurisdiction shall levy the tax so that the measure of tax fairly reflects that proportion of the taxed activity actually carried on within the taxing jurisdiction. (Added by Stats. 1990, Ch. 466, Sec. 6.)
  179. 7284.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    Local agencies may not impose certain business license taxes or fees on specified religious or nonprofit 501(c)(3) organizations, but they may charge a fee that covers the cost of a program or service.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.1. (a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any other local agency, that is measured by the licensee’s income or gross receipts, nor any flat business license tax or flat business license fee, shall apply to any minister, clergyman, Christian Science practitioner, rabbi, or priest of any religious organization that has been granted an exemption from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code or a successor to that section. (b) No charter or general law county, city and county, or city, nor any district or any other local agency, may impose any business license tax or business license fee on any nonprofit organization that is exempted from taxes by Section 23701d and is an organization described in Section 501(c)(3) of the Internal Revenue Code or the successor to that section. (c) Nothing in this section shall prohibit a charter or general law county, city and county, or city, or district or any other local agency from imposing a fee to cover the costs of a program or service. (Amended by Stats. 1996, Ch. 692, Sec. 2. Effective January 1, 1997.)
  180. 7284.12.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    Local agencies are generally barred from imposing or enforcing taxes, fees, or other assessments on groceries, with listed exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.12. (a) Notwithstanding any other law, and except as provided in this section, on or after the effective date of this chapter, a local agency shall not impose, increase, levy and collect, or enforce any tax, fee, or other assessment on groceries. (b) A local agency may continue to levy and collect, enforce, or reauthorize any tax, fee, or other assessment on groceries imposed, extended, or increased on or before January 1, 2018. (c) Any tax, fee, or other assessment on groceries imposed by a local agency after January 1, 2018, and before the effective date of this section shall become inoperative as of the effective date of this section and shall cease to be imposed, levied and collected, and enforced as of that date. (d) This section does not prohibit the imposition, extension, increase, levy and collection, or enforcement of a tax, fee, or other assessment on groceries if both of the following apply: (1) The tax, fee, or other assessment is generally applicable to a broad range of businesses, business activity, or products. (2) The tax, fee, or other assessment does not establish or rely on a classification related to or involving groceries or a subset of groceries for purposes of establishing or otherwise resulting in a higher tax rate due to that classification. (e) This section does not prohibit or limit any tax levied by a local agency pursuant to, or in accordance with, 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)). (f) The California Department of Tax and Fee Administration shall not administer and shall terminate its contract to administer any sales or use tax ordinance of a local agency under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) if that local agency imposes, increases, levies and collects, or enforces any tax, fee, or other assessment on groceries, as defined in subdivision (g) of Section 7284.10, for which a court of competent jurisdiction has determined both of the following: (1) The tax, fee, or other assessment is in conflict with the prohibition set forth in subdivision (a), and is not a tax, fee, or other assessment described in subdivision (b) or (d). (2) The tax, fee, or other assessment is a valid exercise of a city’s authority under Section 5 of Article XI of the California Constitution with respect to the municipal affairs of that city. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
  181. 7284.13.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    This chapter must be read broadly to carry out its intent, policy, and purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.13. The provisions of this chapter are to be construed liberally so as to effectuate their intent, policy, and purposes. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
  182. 7284.14.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    If part of this chapter is invalid, the rest still applies. The section is set to be repealed on January 1, 2031.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.14. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
  183. 7284.15.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    This section gives priority to certain civil actions about how this chapter applies to a tax, fee, or other assessment, and requires venue to be in Sacramento County.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.15. (a) A civil action with respect to the application of this chapter to a tax, fee, or other assessment shall be given preference over all other civil actions before the court in the matter of setting the same for hearing or trial, and in hearing the same, to the end that the action shall be speedily heard and determined. (b) Venue for a civil action given preference in subdivision (a) shall be exclusively in Sacramento County. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
  184. 7284.16.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    This chapter becomes inoperative on January 1, 2031, and is repealed on that date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.16. This chapter shall become inoperative on January 1, 2031, and shall be repealed as of that date. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, by its own provisions. Note: Repeal affects Chapter 1.8, commencing with Section 7284.8.)
  185. 7284.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    A county board of supervisors may levy a utility user tax in the county’s unincorporated area.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.2. The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county. (Amended by Stats. 2012, Ch. 213, Sec. 2. (SB 1257) Effective January 1, 2013.)
  186. 7284.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    Local agencies and public transit operators are exempt from local utility user tax for qualifying compressed natural gas and electricity use.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.3. (a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation. (2) “Public transit operator” means a local or regional transit agency or a joint powers agency operating bus transportation service as described pursuant to Article 1 (commencing with Section 99200) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code. (b) There is exempt from any utility user tax, imposed by any local jurisdiction, a local agency’s or public transit operator’s consumption of compressed natural gas dispensed by a gas compressor, within a local jurisdiction, that is separately metered and is dedicated to providing compressed natural gas as a motor vehicle fuel for use by the local agency or public transit operator. (c) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a local agency’s or public transit operator’s consumption of electricity used to charge electric bus propulsion batteries, within a local jurisdiction, that is separately metered and is dedicated to providing electricity as a motor vehicle fuel for use by an electric public transit bus. (Added by Stats. 2012, Ch. 213, Sec. 3. (SB 1257) Effective January 1, 2013.)
  187. 7284.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    Taxes levied under this chapter must comply with any other law’s voter-approval requirement. Tax revenues may be set aside for local purposes if the county board of supervisors तयtermines that use.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.4. Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law. Revenues collected pursuant to any tax imposed pursuant to this chapter may be reserved for local purposes as determined by the board of supervisors of the county imposing the tax. (Added by renumbering Section 7286 (as added by Stats. 1990, Ch. 466) by Stats. 1991, Ch. 1091, Sec. 146.)
  188. 7284.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    This section exempts certain onsite clean-energy electricity from local utility user tax, but only if the electricity is used solely by the customer or the customer’s tenants.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.5. (a) For the purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation. (2) “Clean energy resource” means either of the following: (A) A device or technology used for a renewable electrical generation facility, as set forth in paragraph (1) of subdivision (a) of Section 25741 of the Public Resources Code. (B) A technology that meets all of the following requirements: (i) The emissions standards adopted by the State Air Resources Board pursuant to the distributed generation certification program requirements of Article 3 (commencing with Section 94200) of Subchapter 8 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations. (ii) Produces de minimis emissions of sulfur oxides and nitrogen oxides. (iii) The greenhouse gases emission performance standard established by the Public Utilities Commission pursuant to Section 8341 of the Public Utilities Code. (iv) Has a total electrical efficiency of no less than 45 percent. (v) Is sized to meet the generator’s onsite electrical demand. (vi) Has parallel operation to the electrical distribution grid. (vii) Utilizes renewable or nonrenewable fuel. (viii) Pays any applicable utility users tax for nonrenewable fuels used in electricity generation. (b) (1) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a customer’s consumption of electricity generated by a clean energy resource that is located on the customer’s premises and used solely for the customer or the customer’s tenants. (2) This section does not exempt from any utility users tax imposed by any local jurisdiction any electricity or gas, not described in paragraph (1), that is provided to a customer by an electrical corporation, publicly owned utility, electrical cooperative, or irrigation district. (c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Amended by Stats. 2019, Ch. 238, Sec. 1. (AB 1208) Effective January 1, 2020. Repealed as of January 1, 2027, by its own provisions.)
  189. 7284.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    Local jurisdictions generally may not let unauthorized people see or get utility user’s tax returns or related payment records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.6. (a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user’s tax return or copy thereof, or any records of any payment of utility user’s tax, to be seen or examined by, or disclosed to, any person who is not one of the following: (1) An employee, officer, authorized agent, or contractor of the local jurisdiction with administrative or compliance responsibilities relating to the utility user’s tax ordinance. (2) An employee of the utility or other company that is required to report or pay a utility user’s tax to the local jurisdiction, and that furnished the records or information. (b) Notwithstanding subdivision (a), this section does not prohibit a local jurisdiction from doing any of the following: (1) Disclosing to a taxpayer information derived from the records of a utility or other utility service provider, if the information is used to calculate the utility user’s tax of that taxpayer; or, disclosing that information in a tax collection action, provided that that information is subject to a protective order issued by a court. (2) Disclosing to a tax officer of the state or federal government, pursuant to a written reciprocal agreement, information derived from the records of a utility or other utility service provider, if the information is used to calculate the local utility user’s tax. (3) Disclosing the gross utility user’s tax revenues collected from the customers of a utility that is owned or operated by the local jurisdiction that imposes the utility user’s tax. (c) For purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city or city and county, district, or public or municipal corporation. (2) “District” means any agency of the state, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions within limited boundaries. (d) Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment in a county jail not exceeding one year, or by both, in the discretion of the court. (e) This section shall not be construed to prohibit the divulging of information to the State Board of Equalization for the purposes of its administration of the Energy Resources Surcharge Law (Part 19 (commencing with Section 40001) of Division 2). (f) Any information subject to subdivision (a) shall be exempt from disclosure under the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), except that nothing in this section shall be construed to prohibit the disclosure of records pursuant to Section 7927.410 of the Government Code. (Amended by Stats. 2021, Ch. 615, Sec. 413. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
  190. 7284.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. )

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    Local jurisdiction employees, officers, agents, and contractors who access utility user tax records generally may not disclose covered information to unauthorized people.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284 - 7284.7] ( Heading of Chapter 1.5 amended by Stats. 1993, Ch. 1282, Sec. 4. ) ## 7284.7. (a) It is unlawful for any employee, officer, authorized agent, or contractor of a local jurisdiction levying a utility user’s tax, that obtains access to information contained in utility user tax records of a local jurisdiction, to disclose any information obtained from the records of a utility or other company required to report or pay a utility user’s tax to the local jurisdiction as a result of an audit, or any other information obtained in the course of an on-site audit, to any person who is not an employee, officer, authorized agent, or contractor of the local jurisdiction with administrative or compliance responsibilities relating to the utility user’s tax ordinance. (b) Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment in a county jail not exceeding one year, or by both, in the discretion of the court. (c) This section shall not be construed to prohibit the divulging of information to the State Board of Equalization for the purposes of its administration of the Energy Resources Surcharge Law (Part 19 (commencing with Section 40001) of Division 2). (d) Notwithstanding subdivisions (a) and (b), this section shall not be construed to prohibit an employee, officer, authorized agent, or contractor of a local jurisdiction levying a utility user’s tax from doing any of the following: (1) Disclosing to a taxpayer information derived from the records of a utility or other utility service provider, if the information is used to calculate the utility user’s tax of that taxpayer; or, disclosing that information in a tax collection action, provided that the information is subject to a protective order issued by a court. (2) Disclosing to a tax officer of the state or federal government, pursuant to a written reciprocal agreement, information obtained from the records of a utility or other utility service provider, if the information is used to calculate the local utility user’s tax. (3) Disclosing the gross utility user’s tax revenues collected from the customers of a utility that is owned or operated by the local jurisdiction that imposes the utility user’s tax. (e) For purposes of this section: (1) “Local jurisdiction” means any city, county, city and county, including any chartered city or city and county, district, or public or municipal corporation. (2) “District” means any agency of the state, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions within limited boundaries. (f) Nothing in this section shall be construed to create an exemption from disclosure under Section 7927.705 of the Government Code, or to prohibit the disclosure of records pursuant to Section 7925.000 or 7927.410 of the Government Code. (Amended by Stats. 2021, Ch. 615, Sec. 414. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
  191. 7284.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    This section names the chapter the Keep Groceries Affordable Act of 2018 and states it is repealed as of January 1, 2031.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.8. This chapter shall be known and may be cited as the Keep Groceries Affordable Act of 2018. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
  192. 7284.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. )

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    The Legislature states that grocery taxes and related charges should be regulated comprehensively at the state level, with local action excluded except where this chapter specifically allows it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 1.8. Keep Groceries Affordable Act of 2018 [7284.8 - 7284.16] ( Chapter 1.8 added by Stats. 2018, Ch. 61, Sec. 1. ) ## 7284.9. The Legislature finds and declares all of the following: (a) It is the intent of the Legislature to regulate the imposition and collection of taxes and other charges on groceries comprehensively and to occupy the field to the exclusion of local action except as specifically provided in this chapter. (b) That the promotion of uniformity in the taxation of groceries is a matter of statewide concern and, therefore, is not a municipal affair as that term is used in Section 5 of Article XI of the California Constitution. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
  193. 7285.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. )

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    A county board of supervisors may adopt, increase, or extend a transactions and use tax if the required board and voter approvals are obtained.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. ) ## 7285. The board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and the tax is approved by a majority vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue. The board of supervisors may levy, increase, or extend more than one transaction and use tax under this section, if the adoption of each tax is in the manner prescribed in this section. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). The revenues derived from the imposition of a tax pursuant to this section shall only be used for general purposes within the area for which the tax was approved by the qualified voters. (Amended by Stats. 2014, Ch. 148, Sec. 1. (AB 2119) Effective January 1, 2015.)
  194. 7285.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. )

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    The combined county taxes covered by this section cannot be higher than the rate set in Section 7251.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. ) ## 7285.3. The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.6 (commencing with Section 7251) shall not exceed the rate specified in Section 7251.1. (Amended by Stats. 2013, Ch. 76, Sec. 184. (AB 383) Effective January 1, 2014.)
  195. 7285.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. )

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    A county board of supervisors may levy, increase, or extend a transactions and use tax for specific purposes if the stated voting, conformity, and expenditure-plan requirements are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. ) ## 7285.5. (a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county, as applicable, for specific purposes. The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met: (1) The ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and is subsequently approved by a two-thirds vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue. (2) The transactions and use tax conforms to the Transactions and Use Tax Law Part 1.6 (commencing with Section 7251). (3) The ordinance includes an expenditure plan describing the specific projects for which the revenues from the tax may be expended. (b) A county shall be deemed to be an authority for purposes of Chapter 1 (commencing with Section 55800) of Part 3 of Division 2 of Title 5 of the Government Code. (c) The revenues derived from the imposition of a tax pursuant to this section shall only be used for specific purposes within the area for which the tax was approved by the qualified voters. (Amended by Stats. 2014, Ch. 148, Sec. 2. (AB 2119) Effective January 1, 2015.)
  196. 7285.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. )

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    In San Mateo County, the Board of Supervisors may create an authority for public elementary and secondary education, and that authority may impose a 0.5% transactions and use tax if stated approval and use restrictions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2. Counties Transactions and Use Tax [7285 - 7285.8] ( Heading of Chapter 2 amended by Stats. 1990, Ch. 1707, Sec. 1. ) ## 7285.8. (a) In addition to any authority established pursuant to Section 7285.5, the Board of Supervisors of the County of San Mateo may establish an authority for the support of public elementary and secondary education in that county. Any authority so established may impose a transactions and use tax at a rate of 0.5 percent for the support of public elementary and secondary education in the County of San Mateo, if all of the following requirements are met: (1) The ordinance proposing that tax is approved by a two-thirds vote of the governing board of the authority, and is subject to any otherwise applicable voter approval requirement. (2) The ordinance proposing that tax requires that revenues derived from the tax be allocated only for purposes of public elementary and secondary education within the County of San Mateo. Revenues from the tax, to the extent the tax exceeds the rate authorized under Section 7251.1, shall not be expended in any manner that increases any entitlement to state funding on the part of any local educational agency. (3) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251). (b) (1) Revenues from any tax imposed pursuant to this section shall not be considered “allocated local proceeds of taxes” pursuant to Section 41202 of the Education Code or paragraph (2) of subdivision (b) of Section 8 of Article XVI of the California Constitution. (2) Revenues from any tax imposed pursuant to this section shall supplement, and shall not be offset against, the allocations made pursuant to Section 2558 or 42238 of the Education Code. (Added by Stats. 1991, Ch. 369, Sec. 3. Effective September 5, 1991.)
  197. 7285.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9 - 7285.92] ( Chapter 2.3 added by Stats. 2003, Ch. 709, Sec. 6. )

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    A city governing body may levy, increase, or extend a transactions and use tax for general purposes if the required votes are obtained.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9 - 7285.92] ( Chapter 2.3 added by Stats. 2003, Ch. 709, Sec. 6. ) ## 7285.9. The governing body of any city may levy, increase, or extend a transactions and use tax for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax is approved by a two-thirds vote of all members of that governing body and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue. The governing body may levy, increase, or extend more than one transaction and use tax under this section, if the adoption of each tax is in the manner prescribed in this section. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). (Amended by Stats. 2011, Ch. 176, Sec. 3. (AB 686) Effective January 1, 2012.)
  198. 7285.91.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9 - 7285.92] ( Chapter 2.3 added by Stats. 2003, Ch. 709, Sec. 6. )

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    A city governing body may levy, increase, or extend a transactions and use tax for specific purposes if voter and ordinance requirements are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9 - 7285.92] ( Chapter 2.3 added by Stats. 2003, Ch. 709, Sec. 6. ) ## 7285.91. As an alternative to the procedure set forth in Section 7285.9, the governing body of any city may levy, increase, or extend a transactions and use tax for specific purposes. The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met: (a) The ordinance proposing that tax is approved by a two-thirds vote of all members of the governing body and is subsequently approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue. (b) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (c) The ordinance includes an expenditure plan describing the specific projects for which the revenues from the tax may be expended. (Amended by Stats. 2018, Ch. 92, Sec. 187. (SB 1289) Effective January 1, 2019.)
  199. 7285.92.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9 - 7285.92] ( Chapter 2.3 added by Stats. 2003, Ch. 709, Sec. 6. )

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    A city may impose transactions and use taxes under this chapter, and that authority is additional to other tax authority, but it is subject to the rate limit in Section 7251.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9 - 7285.92] ( Chapter 2.3 added by Stats. 2003, Ch. 709, Sec. 6. ) ## 7285.92. The authority of a city to impose transactions and use taxes under this chapter is in addition to any authority to impose these taxes contained in Chapters 2.6 (commencing with Section 7286.20) to 2.99 (commencing with Section 7286.80), inclusive, of this part. The authority of a city to impose transactions and use taxes under any provision of law is subject to the rate limitation specified in Section 7251.1. (Added by Stats. 2003, Ch. 709, Sec. 6. Effective January 1, 2004.)
  200. 7286.01.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.4. County of Los Angeles Transactions and Use Tax [7286.01 - 7286.02] ( Chapter 2.4 added by Stats. 2023, Ch. 731, Sec. 1. )

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    The County of Los Angeles may impose a transactions and use tax of up to 0.50 percent if the required ordinance and voter approval steps are met and the revenue is dedicated to specified homelessness and housing purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.4. County of Los Angeles Transactions and Use Tax [7286.01 - 7286.02] ( Chapter 2.4 added by Stats. 2023, Ch. 731, Sec. 1. ) ## 7286.01. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax at a rate of no more than 0.50 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met: (1) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement, including by citizen’s initiative. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Section 11 of Article II or Section 2 of Article XIII C of the California Constitution, as applicable. (3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1. (4) All revenues from the tax shall be dedicated to services to people experiencing homelessness or at risk of homelessness, to homelessness prevention, or to providing affordable housing. (5) Upon approval by the electorate, the ordinance would repeal the transactions and use tax established by Measure H in the County of Los Angeles, approved by the voters on the March 7, 2017, ballot. (b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1. (c) It is the intent of the Legislature that any transactions and use tax adopted pursuant to the authority granted by this section include robust oversight and accountability provisions. (Added by Stats. 2023, Ch. 731, Sec. 1. (AB 1679) Effective January 1, 2024. Repealed conditionally on December 31, 2028, pursuant to Sec. 7286.02.)

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