Revenue and Taxation Code — Part 33 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 33 of 36 · provisions 6,401–6,600

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

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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. 7286.02.

    ## 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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    This chapter will be repealed on December 31, 2028 if Los Angeles County has not approved the required transactions and use tax ordinance by then.

    ## 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. ) ## 7286.02. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as required by Section 7286.01, this chapter shall be repealed as of that same date. (Added by Stats. 2023, Ch. 731, Sec. 1. (AB 1679) Effective January 1, 2024. Repealed conditionally on December 31, 2028, by its own provisions. Note: Repeal affects Chapter 2.4, commencing with Section 7286.01.)
  2. 7286.03.

    ## 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 2.5. County of Los Angeles Transactions and Use Tax [7286.03- 7286.03.] ( Chapter 2.5 added by Stats. 2026, Ch. 11, Sec. 1. )

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    The County of Los Angeles may impose a transactions and use tax for countywide programs if specified voting and conformity requirements are met, and the rate cannot be more than 0.5%.

    ## 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 2.5. County of Los Angeles Transactions and Use Tax [7286.03- 7286.03.] ( Chapter 2.5 added by Stats. 2026, Ch. 11, Sec. 1. ) ## 7286.03. (a) Notwithstanding any other law, the County of Los Angeles may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 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. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with Article XIII C of the California Constitution. (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. (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) If, as of December 31, 2031, an ordinance proposing a transactions and use tax has not been approved in the County of Los Angeles as authorized by subdivision (a), this chapter shall be repealed. (Added by Stats. 2026, Ch. 11, Sec. 1. (AB 1768) Effective June 1, 2026. Repealed conditionally on December 31, 2031, by its own provisions. Note: Repeal affects Chapter 2.5, commencing with Section 7286.03.)
  3. 7286.20.

    ## 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 2.6. Calexico Transactions and Use Tax [7286.20 - 7286.21] ( Chapter 2.6 added by Stats. 1991, Ch. 973, Sec. 1. )

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    The City Council of Calexico may levy a 0.5% transactions and use tax if the required city-council 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 2.6. Calexico Transactions and Use Tax [7286.20 - 7286.21] ( Chapter 2.6 added by Stats. 1991, Ch. 973, Sec. 1. ) ## 7286.20. (a) The City Council of Calexico may levy a transactions and use tax at a rate of 0.5 percent, if the ordinance or resolution proposing that tax is approved by a majority vote of all members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue pursuant to Section 53722 of the Government Code. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). (b) The transactions and use tax imposed pursuant to this chapter shall be deemed a special tax pursuant to Article 3.7 (commencing with Section 53720) of Chapter 4 of Division 2 of Title 5 of the Government Code. (Added by Stats. 1991, Ch. 973, Sec. 1.)
  4. 7286.21.

    ## 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 2.6. Calexico Transactions and Use Tax [7286.20 - 7286.21] ( Chapter 2.6 added by Stats. 1991, Ch. 973, Sec. 1. )

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    The net proceeds of the tax must be used only for the Heffernan Memorial Hospital District.

    ## 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 2.6. Calexico Transactions and Use Tax [7286.20 - 7286.21] ( Chapter 2.6 added by Stats. 1991, Ch. 973, Sec. 1. ) ## 7286.21. The net proceeds of the tax imposed by Section 7286.20 shall be used exclusively for the Heffernan Memorial Hospital District. (Added by Stats. 1991, Ch. 973, Sec. 1.)
  5. 7286.24.

    ## 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 2.64. Qualified City Transactions And Use Taxes [7286.24- 7286.24.] ( Chapter 2.64 added by Stats. 2002, Ch. 331, Sec. 1. )

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    Certain qualified cities may levy a transactions and use tax, but only if voter and city council 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 2.64. Qualified City Transactions And Use Taxes [7286.24- 7286.24.] ( Chapter 2.64 added by Stats. 2002, Ch. 331, Sec. 1. ) ## 7286.24. (a) (1) In addition to any tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, and subject to paragraph (2), a qualified city may levy a transactions and use tax at a rate of 0.25 percent, or a multiple thereof not to exceed 1 percent, if both of the following conditions are met: (A) An ordinance proposing the transactions and use tax is approved by a majority vote of all the members of the city council. (B) The proposing ordinance is approved by a two-thirds majority of qualified voters of the city in an election on the issue. (2) (A) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (B) The net revenues derived from a tax levied under this section shall be exclusively expended for the maintenance, repair, replacement, construction, or reconstruction of the qualified city’s road system. (b) For purposes of this section, “qualified city” means the City of Clearlake, the City of Fort Bragg, the City of Point Arena, the City of Ukiah, and the City of Willits. (Amended by Stats. 2003, Ch. 62, Sec. 278. Effective January 1, 2004.)
  6. 7286.25.

    ## 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 2.65. Avalon Transactions and Use Tax [7286.25 - 7286.26] ( Chapter 2.65 added by Stats. 1996, Ch. 1069, Sec. 1. )

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    Avalon’s city council may levy a 0.5% transactions and use tax if both the council and city voters approve 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 2.65. Avalon Transactions and Use Tax [7286.25 - 7286.26] ( Chapter 2.65 added by Stats. 1996, Ch. 1069, Sec. 1. ) ## 7286.25. (a) The City Council of Avalon may levy a transactions and use tax at a rate of 0.5 percent, if the ordinance or resolution proposing that tax is approved by a majority vote of all members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue pursuant to Section 53722 of the Government Code. The transactions and use tax shall conform to Part 1.6 (commencing with Section 7251). (b) The transactions and use tax imposed pursuant to this chapter shall be deemed a special tax pursuant to Article 3.7 (commencing with Section 53720) of Chapter 4 of Division 2 of Title 5 of the Government Code. (c) Notwithstanding any provision of this section or any other provision of law, no tax authorized under this section shall be submitted to the voters unless and until every tax that currently is imposed by the city that is seeking authority to impose a new tax pursuant to this section and that was not approved by the voters in a manner consistent with the holding of the California Supreme Court in the case of Santa Clara County Local Transportation Authority v. Guardino (1995), 11 Cal. 4th 220, and in accordance with the requirements of Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, has been placed before the voters for continued approval or rescission. (Added by Stats. 1996, Ch. 1069, Sec. 1. Effective January 1, 1997.)
  7. 7286.26.

    ## 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 2.65. Avalon Transactions and Use Tax [7286.25 - 7286.26] ( Chapter 2.65 added by Stats. 1996, Ch. 1069, Sec. 1. )

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    Net proceeds from the tax must be used only for the Avalon Municipal Hospital and Clinic.

    ## 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 2.65. Avalon Transactions and Use Tax [7286.25 - 7286.26] ( Chapter 2.65 added by Stats. 1996, Ch. 1069, Sec. 1. ) ## 7286.26. The net proceeds of the tax imposed by Section 7286.25 shall be used exclusively for the Avalon Municipal Hospital and Clinic. (Added by Stats. 1996, Ch. 1069, Sec. 1. Effective January 1, 1997.)
  8. 7286.27.

    ## 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 2.66. Santa Fe Springs Transactions and Use Tax [7286.27 - 7286.28] ( Chapter 2.66 added by Stats. 2017, Ch. 651, Sec. 1. )

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    The City of Santa Fe Springs may impose a transactions and use tax, but only up to 1% and only if the ordinance is adopted, submitted to voters, approved, and otherwise conforms to the referenced tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.66. Santa Fe Springs Transactions and Use Tax [7286.27 - 7286.28] ( Chapter 2.66 added by Stats. 2017, Ch. 651, Sec. 1. ) ## 7286.27. Notwithstanding any other law, the City of Santa Fe Springs may impose a transactions and use tax for general or specific purposes to support citywide programs at a rate of no more than 1 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: (a) The city adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (b) 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 Article XIII C of the California Constitution. (c) 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. (Added by Stats. 2017, Ch. 651, Sec. 1. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, pursuant to Section 7286.28.)
  9. 7286.28.

    ## 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 2.66. Santa Fe Springs Transactions and Use Tax [7286.27 - 7286.28] ( Chapter 2.66 added by Stats. 2017, Ch. 651, Sec. 1. )

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    This section says Chapter 2.66 will be repealed on December 31, 2022 if Santa Fe Springs has not approved the required transactions and use tax ordinance by then.

    ## 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 2.66. Santa Fe Springs Transactions and Use Tax [7286.27 - 7286.28] ( Chapter 2.66 added by Stats. 2017, Ch. 651, Sec. 1. ) ## 7286.28. If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the City of Santa Fe Springs as required by subdivision (b) of Section 7286.27, this chapter shall be repealed as of that same date. (Added by Stats. 2017, Ch. 651, Sec. 1. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, by its own provisions. Note: Repeal affects Chapter 2.66, commencing with Section 7286.27.)
  10. 7286.30.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

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    The Legislature found that San Diego County had inadequate justice facilities and allowed the voters to approve a special tax to address those needs.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.30. The Legislature hereby finds and declares that in the County of San Diego justice-related facilities are so inadequate as to significantly impede the administration of justice, that jail and court facilities are so overcrowded as to create a situation wherein persons who are a danger to society are required to be released into that society for lack of adequate facilities to house and prosecute them, and that law enforcement and crime prevention are so inadequately funded as to endanger the safety of persons and property in San Diego County. The Legislature further finds and declares that it is in the public interest to allow the voters to approve a special tax so that justice-related facility needs and law enforcement and crime prevention needs may be addressed in an expeditious and appropriate fashion. (Amended by Stats. 1992, Ch. 415, Sec. 1. Effective August 3, 1992.)
  11. 7286.31.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

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    San Diego County’s board of supervisors may, with voter approval, impose a one-half of 1 percent tax rate under this chapter and Part 1.6.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.31. (a) The board of supervisors of the County of San Diego, subject to the approval of the voters, may impose a tax rate of one-half of 1 percent under this chapter and Part 1.6 (commencing with Section 7251) of Division 2. Neither this chapter nor any ordinance or resolution approved pursuant to this chapter shall affect any tax otherwise authorized. (b) The combined rate of tax imposed in the County of San Diego by any public entity pursuant to Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) of Division 2, this chapter, and any other provision of law authorizing the imposition of local sales or transactions and use taxes shall not exceed 2.25 percent. (Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
  12. 7286.32.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

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    San Diego County’s board of supervisors must adopt the local retail transactions and use tax ordinance if the tax is approved by the required voters, and it must call the special election for that approval.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.32. (a) A retail transactions and use tax ordinance applicable in the incorporated and unincorporated territory of the County of San Diego shall be adopted by the board of supervisors in accordance with Section 7286.31 and Part 1.6 (commencing with Section 7251) of Division 2, if the tax is approved by a two-thirds vote of the qualified voters of the county voting on the measure at a special election called for that purpose by the board. The election called by the board shall be held within the incorporated and unincorporated areas of the county. The tax ordinance shall take effect 48 hours subsequent to the closing time of the polls on the day of the election at which the proposition is adopted. The initial collection of the transactions and use tax shall take place in accordance with Section 7286.35. (b) Notwithstanding Section 7286.38 and subdivision (a) of this section, in the event voters approve a constitutional amendment permitting the imposition of a local special tax with the approval of a majority of the voters voting on the measure, the vote requirement for approval of the tax authorized by this act shall be a majority of voters voting on the measure. (Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
  13. 7286.33.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

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    The ordinance must state the tax rate and the voter-approval requirements, and it may allow the board of supervisors to reduce the tax rate to one-quarter of 1 percent if certain conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.33. The ordinance shall state the tax rate and may state a term during which the tax will be imposed. The ordinance shall state the appropriate requirements for voter approval pursuant to Section 7286.32. The ordinance may authorize the board of supervisors to reduce the tax rate to one-quarter of 1 percent at its discretion, if the board determines that revenue from the reduced rate would be sufficient to fund the justice-related facility obligations incurred in connection with this act. (Amended by Stats. 1992, Ch. 415, Sec. 2. Effective August 3, 1992.)
  14. 7286.34.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

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    The board of supervisors may decide how tax revenue is spent, but only for listed justice-related 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.34. The board of supervisors shall have sole discretion to determine the specific activities and projects financed with revenues generated by the tax. However, those activities and projects shall be limited to the provision, construction, and operation of justice-related facilities, the funding of law enforcement and crime prevention projects and activities, the funding of the costs incurred by the county to conduct the election authorized by Section 7286.32, and the cost of any legal actions incurred by the county related to the tax. (Amended by Stats. 1992, Ch. 415, Sec. 3. Effective August 3, 1992.)
  15. 7286.35.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

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    Certain local transactions and use tax ordinances, and authorized tax-rate reductions, become operative only after a 110-day delay; before that operative date, the board of supervisors must contract with the State Board of Equalization to administer and operate the ordinance.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.35. (a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing more than 110 days after the ordinance takes effect. (b) Any reduction in the transactions and use tax rate authorized by the board of supervisors pursuant to Section 7286.33 shall become operative on the first day of the first calendar quarter beginning 110 days or more after the board’s action authorizing the reduction. (c) Prior to the operative date of the ordinance, the board of supervisors shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance. (Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
  16. 7286.36.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

    Verify source ↗

    Challenges to the ordinance, related bonds, or related proceedings must be brought under Chapter 9 of the Code of Civil Procedure.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.36. Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this chapter or the issuance of any bonds thereunder or any of the proceedings in relation thereto is contested, questioned, or denied, shall be commenced pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure. Otherwise, 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. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
  17. 7286.37.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

    Verify source ↗

    If part of this chapter is held invalid, the rest of the chapter still stands if it can operate without the invalid part.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.37. If any provision of this chapter or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable. (Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
  18. 7286.38.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. )

    Verify source ↗

    The chapter’s transactions and use tax is a special tax and needs approval from two-thirds of the qualified electors.

    ## 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 2.7. San Diego County Justice Facilities Financing Act [7286.30 - 7286.38] ( Chapter 2.7 added by Stats. 1992, Ch. 259, Sec. 1. ) ## 7286.38. The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the California Constitution. (Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
  19. 7286.40.

    ## 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 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness [7286.40- 7286.40.] ( Chapter 2.8 added by Stats. 2017, Ch. 28, Sec. 92. )

    Verify source ↗

    The board must contract with the County of Los Angeles to administer the tax and collect it in qualifying districts, and collection must begin on October 1, 2017.

    ## 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 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness [7286.40- 7286.40.] ( Chapter 2.8 added by Stats. 2017, Ch. 28, Sec. 92. ) ## 7286.40. (a) The Legislature finds and declares that the transactions and use tax proposed to, and approved by, the voters of the County of Los Angeles on the March 7, 2017, ballot as Measure H was valid and authorized under Section 7285.5 and conforms to Part 1.6 (commencing with Section 7251), and continues to be valid and authorized. This subdivision is declarative of, and clarifies, existing law. (b) Pursuant to subdivision (a), the board shall enter into a contract with the County of Los Angeles to perform all functions incident to the administration and operation of the transactions and use tax ordinance described in subdivision (a) and shall collect the tax in all districts within the county where the aggregate tax is 0.25 percent or more below the limitation specified in Section 7251.1. The contract with the county shall comply with Section 7270, and shall ensure the collection of the tax commences on October 1, 2017. (Added by Stats. 2017, Ch. 28, Sec. 92. (SB 96) Effective June 27, 2017.)
  20. 7286.43.

    ## 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 2.85. Fresno Zoological Tax [7286.43- 7286.43.] ( Chapter 2.85 added by Stats. 2001, Ch. 285, Sec. 1. )

    Verify source ↗

    The Fresno County Board of Supervisors may create a special purpose authority for zoo-related purposes, and that authority may impose a 0.1% tax if the listed approval and spending conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.85. Fresno Zoological Tax [7286.43- 7286.43.] ( Chapter 2.85 added by Stats. 2001, Ch. 285, Sec. 1. ) ## 7286.43. In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, and related zoological purposes in that county. Any authority that is so established may, by ordinance, impose a tax at a rate of 0.1 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if all of the following conditions are met: (a) The ordinance proposing that tax is approved by two-thirds of the entire membership of the governing board of that authority. (b) The ordinance proposing that tax is approved by two-thirds of the voters of the county voting on that ordinance. (c) The ordinance proposing that tax requires all revenues, net of refunds, derived from the tax to be expended exclusively for the support of zoos, zoological facilities, and related zoological purposes within the County of Fresno. (Added by Stats. 2001, Ch. 285, Sec. 1. Effective September 10, 2001.)
  21. 7286.44.

    ## 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 2.87. City of Visalia Transactions and Use Tax [7286.44- 7286.44.] ( Chapter 2.87 added by Stats. 2002, Ch. 346, Sec. 1. )

    Verify source ↗

    The City of Visalia may levy a 0.25% tax if the required city council and voter approvals are obtained, and the revenue must be spent only on public safety, fire, and law enforcement.

    ## 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 2.87. City of Visalia Transactions and Use Tax [7286.44- 7286.44.] ( Chapter 2.87 added by Stats. 2002, Ch. 346, Sec. 1. ) ## 7286.44. (a) Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met: (1) An ordinance proposing that tax is approved by a majority vote of all of the members of the city council. (2) The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue. (b) The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes. (Added by Stats. 2002, Ch. 346, Sec. 1. Effective January 1, 2003.)
  22. 7286.45.

    ## 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 2.9. Clearlake Transactions and Use Tax [7286.45- 7286.45.] ( Chapter 2.9 added by Stats. 1994, Ch. 1240, Sec. 2. )

    Verify source ↗

    The City of Clearlake may levy a transactions and use tax of 0.25% or 0.5% if the required city council 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 2.9. Clearlake Transactions and Use Tax [7286.45- 7286.45.] ( Chapter 2.9 added by Stats. 1994, Ch. 1240, Sec. 2. ) ## 7286.45. (a) Subject to subdivision (b), the City of Clearlake may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue. (b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (2) The net revenues derived from a tax levied under this section shall be expended only for the provision of public safety services, as defined in Section 30052 of the Government Code. (Added by Stats. 1994, Ch. 1240, Sec. 2. Effective January 1, 1995.)
  23. 7286.48.

    ## 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 2.91. Clovis Transactions and Use Tax [7286.48- 7286.48.] ( Chapter 2.91 added by Stats. 1998, Ch. 158, Sec. 1. )

    Verify source ↗

    The City of Clovis may levy a transactions and use tax of up to 0.3 percent if voter and city council approval 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 2.91. Clovis Transactions and Use Tax [7286.48- 7286.48.] ( Chapter 2.91 added by Stats. 1998, Ch. 158, Sec. 1. ) ## 7286.48. (a) Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not to exceed 0.3 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all of the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue. (b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (2) The net revenues derived from a tax levied under this section shall be expended only for the provision of police and fire facilities, furnishings, and equipment. (Added by Stats. 1998, Ch. 158, Sec. 1. Effective January 1, 1999.)
  24. 7286.50.

    ## 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 2.92. Fort Bragg Transactions and Use Tax [7286.50- 7286.50.] ( Heading of Chapter 2.92 amended by Stats. 1996, Ch. 124, Sec. 101. )

    Verify source ↗

    The City of Fort Bragg may levy a transactions and use tax of 0.25% or 0.5% if the required city council 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 2.92. Fort Bragg Transactions and Use Tax [7286.50- 7286.50.] ( Heading of Chapter 2.92 amended by Stats. 1996, Ch. 124, Sec. 101. ) ## 7286.50. (a) Subject to subdivision (b), the City of Fort Bragg may levy a transactions and use tax at a rate of 0.25 or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue. (b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (2) The net revenues derived from a tax levied under this section shall be expended only for the repair, replacement, construction, or reconstruction of the city’s streets and roads system. (c) This section shall remain in effect only until January 1, 2002, and as of that date is repealed. In addition, any tax imposed pursuant to this section shall cease to be operative on that date. However, any net revenues derived from that tax that remain unexpended as of that date shall be expended in accordance with paragraph (2) of subdivision (b) until those net revenues are exhausted. (Added by Stats. 1995, Ch. 895, Sec. 1. Effective January 1, 1996.)
  25. 7286.52.

    ## 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 2.93. Woodland Transactions and Use Tax [7286.52- 7286.52.] ( Chapter 2.93 added by Stats. 1997, Ch. 712, Sec. 1. )

    Verify source ↗

    The City of Woodland may levy a transactions and use tax of 0.25% or 0.5% if the required city council 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 2.93. Woodland Transactions and Use Tax [7286.52- 7286.52.] ( Chapter 2.93 added by Stats. 1997, Ch. 712, Sec. 1. ) ## 7286.52. (a) Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a two-thirds vote of all the members of the city council and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue. (b) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (Added by Stats. 1997, Ch. 712, Sec. 1. Effective January 1, 1998.)
  26. 7286.55.

    ## 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 2.94. San Joaquin County Transactions and Use Tax [7286.55- 7286.55.] ( Chapter 2.94 added by Stats. 1995, Ch. 895, Sec. 2. )

    Verify source ↗

    The San Joaquin County Board of Supervisors may impose a transactions and use tax by ordinance if the stated conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.94. San Joaquin County Transactions and Use Tax [7286.55- 7286.55.] ( Chapter 2.94 added by Stats. 1995, Ch. 895, Sec. 2. ) ## 7286.55. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, the Board of Supervisors of the County of San Joaquin may impose a transactions and use tax by adoption of an ordinance in accordance with this part if each of the following conditions are met: (1) The ordinance imposing the tax is submitted to and approved by the voters of the county in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (2) The tax is imposed at a rate of .125 percent for a period not to exceed 10 years. (3) The revenues collected from the tax are used only for funding countywide library programs and operations. (b) The Board of Supervisors of the County of San Joaquin may impose a transactions and use tax in any succeeding period not to exceed 10 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period. (Added by Stats. 1995, Ch. 895, Sec. 2. Effective January 1, 1996.)
  27. 7286.59.

    ## 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 2.98. County Transactions and Use Tax for Library Programs [7286.59- 7286.59.] ( Chapter 2.98 added by Stats. 1997, Ch. 88, Sec. 1. )

    Verify source ↗

    A county board of supervisors may adopt an ordinance to impose a transactions and use tax for library programs if the voters approve it and the listed conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.98. County Transactions and Use Tax for Library Programs [7286.59- 7286.59.] ( Chapter 2.98 added by Stats. 1997, Ch. 88, Sec. 1. ) ## 7286.59. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200), and any other tax authorized by this part, a board of supervisors of a county may impose a transactions and use tax in lieu of, and not in addition to, a tax imposed under Section 7285.5 for the purposes described in paragraph (4), by the adoption of an ordinance in accordance with this part if each of the following conditions are met: (1) The ordinance imposing the tax is submitted to and approved by the voters of the county by a two-thirds vote of those voters voting on the ordinance in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (2) The ordinance includes an expenditure plan describing the specific purposes for which the revenues from the tax may be expended. (3) The tax is imposed at a rate of 0.125 or 0.25 percent for a period not to exceed 16 years. (4) The revenues collected from the tax are used only for funding public library construction, acquisition, programs, and operations within the county. These revenues shall be used only to supplement existing expenditures for public libraries and shall not be used to supplant existing funding for the support of public libraries. (5) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251). (b) “Public library” means a library, or two or more libraries that are operated as a single entity by one or more public jurisdictions, that serve the general public and are required to report appropriations to the State Librarian under the provisions of Section 18023 of the Education Code. (c) The board of supervisors may impose a transactions and use tax in any succeeding period not to exceed 16 years per period if all of the conditions specified in subdivision (a) are met for that succeeding period. (Added by Stats. 1997, Ch. 88, Sec. 1. Effective January 1, 1998.)
  28. 7286.60.

    ## 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 2.12. Truckee Transactions and Use Tax [7286.60- 7286.60.] ( Chapter 2.12 added by Stats. 1995, Ch. 889, Sec. 1. )

    Verify source ↗

    The Town of Truckee may levy a 0.5% transactions and use tax if the town council and voters approve 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 2.12. Truckee Transactions and Use Tax [7286.60- 7286.60.] ( Chapter 2.12 added by Stats. 1995, Ch. 889, Sec. 1. ) ## 7286.60. (a) Subject to subdivision (b), the Town of Truckee may levy a transactions and use tax at a rate of 0.5 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all the members of the town council and the tax is approved by a two-thirds vote of the qualified voters of the town voting in an election on the issue. (b) (1) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (2) The net revenues derived from a tax levied under this section shall be expended exclusively for the repair, replacement, construction, or reconstruction of the town’s streets and roads system. (Added by Stats. 1995, Ch. 889, Sec. 1. Effective January 1, 1996.)
  29. 7286.65.

    ## 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 2.95. Peninsula Corridor Joint Powers Board [7286.65- 7286.65.] ( Chapter 2.95 added by Stats. 2017, Ch. 653, Sec. 1. )

    Verify source ↗

    The Peninsula Corridor Joint Powers Board may submit a regional retail transactions and use tax measure to voters, and may impose the tax if the statute’s conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.95. Peninsula Corridor Joint Powers Board [7286.65- 7286.65.] ( Chapter 2.95 added by Stats. 2017, Ch. 653, Sec. 1. ) ## 7286.65. (a) Upon the affirmative vote of two-thirds of the directors of the Peninsula Corridor Joint Powers Board, a joint powers authority formed pursuant to the Joint Exercise of Powers Act (Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code), the board may, by resolution and consistent with subdivision (b), submit to the voters of the Counties of San Francisco, San Mateo, and Santa Clara a regional measure proposing only a retail transactions and use tax, at a rate not to exceed 0.125 percent and in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of this code) and Article XIII C of the California Constitution, with net revenues from the tax to be used by the board for the operating and capital purposes of the Caltrain rail service. (b) The measure shall only be submitted to the voters upon approval by the boards of supervisors of the Counties of San Francisco, San Mateo, and Santa Clara, consistent with each county’s applicable procedures, and approval by the San Francisco Municipal Transportation Agency, the San Mateo County Transit District, and the Santa Clara Valley Transportation Authority by a majority vote of each transportation entity’s governing board. (c) The measure shall be approved if two-thirds of all of the voters voting on the measure approve it. (d) The board may impose a retail transactions and use tax pursuant to subdivision (a) that, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceeds the limit established in Section 7251.1. (Added by Stats. 2017, Ch. 653, Sec. 1. (SB 797) Effective January 1, 2018.)
  30. 7286.70.

    ## 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 2.97. Placerville Transactions and Use Tax [7286.70- 7286.70.] ( Chapter 2.97 added by Stats. 1998, Ch. 234, Sec. 1. )

    Verify source ↗

    Placerville may levy a transactions and use tax of 0.125% or 0.25% if the city council and voters approve it, and the revenue must be used only for police services.

    ## 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 2.97. Placerville Transactions and Use Tax [7286.70- 7286.70.] ( Chapter 2.97 added by Stats. 1998, Ch. 234, Sec. 1. ) ## 7286.70. (a) Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rate of either 0.125 or 0.25 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all of the members of the city council and the tax is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue. (b) (1) Any transactions and use tax imposed pursuant to this section shall be levied pursuant to Part 1.6 (commencing with Section 7251). (2) The net revenues derived from a tax imposed pursuant to this section shall be expended only for police services, and shall be so expended in addition to, and shall not supplant, the level of funding for police services that was provided from other revenue sources by the City of Placerville for the 1997–98 fiscal year. “Police services” shall be defined in the ordinance or resolution proposing the transactions and use tax. (Added by Stats. 1998, Ch. 234, Sec. 1. Effective August 4, 1998.)
  31. 7286.75.

    ## 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 2.985. West Sacramento Transactions and Use Tax [7286.75- 7286.75.] ( Heading of Chapter 2.985 renumbered from Chapter 2.98 (as added by Stats. 2001, Ch. 263) by Stats. 2003, Ch. 62, Sec. 279. )

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    The City of West Sacramento may levy a transactions and use tax of 0.25% or 0.5% if the required ordinance 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 2.985. West Sacramento Transactions and Use Tax [7286.75- 7286.75.] ( Heading of Chapter 2.985 renumbered from Chapter 2.98 (as added by Stats. 2001, Ch. 263) by Stats. 2003, Ch. 62, Sec. 279. ) ## 7286.75. (a) Subject to subdivision (b), the City of West Sacramento may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended. (b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251). (Added by Stats. 2001, Ch. 263, Sec. 1. Effective January 1, 2002.)
  32. 7286.80.

    ## 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 2.99. Sebastopol Transactions and Use Tax [7286.80- 7286.80.] ( Chapter 2.99 added by Stats. 2000, Ch. 264, Sec. 1. )

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    The City of Sebastopol may levy a transactions and use tax of 0.125% if the required council 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 2.99. Sebastopol Transactions and Use Tax [7286.80- 7286.80.] ( Chapter 2.99 added by Stats. 2000, Ch. 264, Sec. 1. ) ## 7286.80. (a) Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.125 percent, if an ordinance or resolution proposing that tax is approved by two-thirds of all of the members of the city council and the tax is approved by a majority vote of qualified voters of the city voting in an election on the issue. (b) (1) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251). (2) The net revenues derived from a tax imposed pursuant to this section shall be expended for general revenue purposes. (Amended by Stats. 2001, Ch. 292, Sec. 1. Effective January 1, 2002.)
  33. 7286.90.

    ## 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 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes [7286.90- 7286.90.] ( Chapter 2.995 added by Stats. 2005, Ch. 682, Sec. 1. )

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    San Mateo County’s board may impose a transactions and use tax for parks and recreation if specified approval, plan, rate, use, and conformity conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes [7286.90- 7286.90.] ( Chapter 2.995 added by Stats. 2005, Ch. 682, Sec. 1. ) ## 7286.90. (a) In addition to the tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, the Board of Supervisors of the County of San Mateo may impose a transactions and use tax in lieu of, and not in addition to, a tax imposed under Section 7285.5 for the purposes described in paragraph (4), by the adoption of an ordinance in accordance with this part if all of the following conditions are met: (1) The ordinance imposing the tax is approved by a two-thirds vote of all members of the board of supervisors and is subsequently submitted to and approved by the voters of the county by a two-thirds vote of those voters voting on the ordinance in accordance with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (2) The ordinance includes an expenditure plan describing the purposes for which the revenues from the tax may be expended, consistent with the purposes described in paragraph (4). The plan may provide for distribution of revenues to cities and special districts within the county for implementation of the plan. (3) The tax is imposed at a rate of 0.125 or 0.25 percent for a specified period of time. (4) The revenues collected from the tax are used only for park and recreation acquisition, improvements, maintenance, programs, and operations within the incorporated and unincorporated areas of the county. (5) The transactions and use tax conforms to Part 1.6 (commencing with Section 7251). (b) Notwithstanding paragraph (3) of subdivision (a), the Board of Supervisors of the County of San Mateo may impose a transactions and use tax in any succeeding period if all of the conditions specified in subdivision (a) are met for that succeeding period. (Added by Stats. 2005, Ch. 682, Sec. 1. Effective January 1, 2006.)
  34. 7287.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

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    A city, county, or city and county legislative body may impose a graffiti prevention tax on retail sales of certain marking-related items if approved by two-thirds of voting electors.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287. (a) The legislative body of any city or county, or city and county, may levy a tax by an ordinance approved by two-thirds of the electors voting on the measure, in addition to any other tax authorized by this division, on the privilege of selling at retail within its jurisdiction aerosol paint containers, containers of any other marking substance, felt tip markers which have a flat or angled writing surface of one-half inch or greater, or any other marking instruments, at the rate of no more than ten cents ($0.10) per aerosol paint container or container of other marking substance, and no more than five cents ($0.05) per felt tip marker or other marking instrument. (b) For purposes of this chapter, “aerosol paint container” means any aerosol container, regardless of the material from which it is made, which is adapted or made for the purpose of spraying paint capable of defacing property. (c) For purposes of this chapter, “felt tip marker” means any broad-tipped indelible marker or similar implement containing an ink that is not water-soluble. (d) For purposes of this chapter, “marking substance” and “marking instrument” means any substance or instrument, other than aerosol paint containers and felt tip markers, which could be used to draw, spray, paint, or mark, including, but not limited to, shoe polish applicators. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  35. 7287.10.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

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    The tax return and payment are due annually to the board by February 15, and the board’s refund, credit, and deficiency-notice deadlines are limited by specific time periods.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287.10. (a) The return and payment of the tax imposed by this chapter is due and payable to the board annually on or before February 15 following the end of the calendar year during which the tax was collected. (b) For purposes of computing interest due on any amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month. (c) Except in the case of fraud, intent to evade this chapter or accompanying rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined. (d) (1) Except as provided in paragraph (2), no refund shall be approved by the board after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), and Article 4 (commencing with Section 6536) of Chapter 5 of Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver has been granted pursuant to Section 6488. (2) A refund may be approved by the board for any period for which a waiver has been granted under Section 6488 if a claim for refund is filed with the board before the expiration of the waiver period. (e) In all other instances where the due date specified in subdivision (a) conflicts with a due date specified in Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, the due date specified in subdivision (a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  36. 7287.11.

    ## 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 3.10. City of Victorville Transactions and Use Tax [7287.11 - 7287.12] ( Chapter 3.10 added by Stats. 2024, Ch. 961, Sec. 1. )

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    Victorville may impose a transactions and use tax by ordinance or citizens’ initiative, but only up to 1% and only if the listed approval and conformity 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 3.10. City of Victorville Transactions and Use Tax [7287.11 - 7287.12] ( Chapter 3.10 added by Stats. 2024, Ch. 961, Sec. 1. ) ## 7287.11. (a) Notwithstanding any other law, the City of Victorville, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with 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 city council of the City of Victorville adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Added by Stats. 2024, Ch. 961, Sec. 1. (AB 2443) Effective September 29, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7287.12.)
  37. 7287.12.

    ## 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 3.10. City of Victorville Transactions and Use Tax [7287.11 - 7287.12] ( Chapter 3.10 added by Stats. 2024, Ch. 961, Sec. 1. )

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    If the required tax measure is not approved by January 1, 2029, this chapter 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 3.10. City of Victorville Transactions and Use Tax [7287.11 - 7287.12] ( Chapter 3.10 added by Stats. 2024, Ch. 961, Sec. 1. ) ## 7287.12. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax has not been approved as required by Section 7287.11, this chapter shall be repealed as of that same date. (Added by Stats. 2024, Ch. 961, Sec. 1. (AB 2443) Effective September 29, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.10, commencing with Section 7287.11.)
  38. 7287.13.

    ## 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 3.11. City of Lancaster Transactions and Use Tax [7287.13 - 7287.14] ( Chapter 3.11 added by Stats. 2024, Ch. 961, Sec. 2. )

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    The City of Lancaster may impose a transactions and use tax, by ordinance or citizens’ initiative, at a rate of no more than 1 percent if stated approval steps 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 3.11. City of Lancaster Transactions and Use Tax [7287.13 - 7287.14] ( Chapter 3.11 added by Stats. 2024, Ch. 961, Sec. 2. ) ## 7287.13. (a) Notwithstanding any other law, the City of Lancaster, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with 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 city council of the City of Lancaster adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Added by Stats. 2024, Ch. 961, Sec. 2. (AB 2443) Effective September 29, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7287.14.)
  39. 7287.14.

    ## 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 3.11. City of Lancaster Transactions and Use Tax [7287.13 - 7287.14] ( Chapter 3.11 added by Stats. 2024, Ch. 961, Sec. 2. )

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    This chapter will be repealed on January 1, 2029 if the required ordinance or citizens’ initiative approving the transactions and use tax has not been approved by then.

    ## 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 3.11. City of Lancaster Transactions and Use Tax [7287.13 - 7287.14] ( Chapter 3.11 added by Stats. 2024, Ch. 961, Sec. 2. ) ## 7287.14. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax has not been approved as required by Section 7287.13, this chapter shall be repealed as of that same date. (Added by Stats. 2024, Ch. 961, Sec. 2. (AB 2443) Effective September 29, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.11, commencing with Section 7287.13.)
  40. 7287.15.

    ## 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 3.12. City of Palmdale Transactions and Use Tax [7287.15 - 7287.16] ( Chapter 3.12 added by Stats. 2024, Ch. 961, Sec. 3. )

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    The City of Palmdale may impose a transactions and use tax, but only under listed approval steps and at no more than 1 percent.

    ## 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 3.12. City of Palmdale Transactions and Use Tax [7287.15 - 7287.16] ( Chapter 3.12 added by Stats. 2024, Ch. 961, Sec. 3. ) ## 7287.15. (a) Notwithstanding any other law, the City of Palmdale, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with 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 city council of the City of Palmdale adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Added by Stats. 2024, Ch. 961, Sec. 3. (AB 2443) Effective September 29, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7287.16.)
  41. 7287.16.

    ## 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 3.12. City of Palmdale Transactions and Use Tax [7287.15 - 7287.16] ( Chapter 3.12 added by Stats. 2024, Ch. 961, Sec. 3. )

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    If the required tax measure is not approved by January 1, 2029, this chapter 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 3.12. City of Palmdale Transactions and Use Tax [7287.15 - 7287.16] ( Chapter 3.12 added by Stats. 2024, Ch. 961, Sec. 3. ) ## 7287.16. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax has not been approved as required by Section 7287.15, this chapter shall be repealed as of that same date. (Added by Stats. 2024, Ch. 961, Sec. 3. (AB 2443) Effective September 29, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.12, commencing with Section 7287.15.)
  42. 7287.2.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

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    Local tax ordinances under this chapter must require a pre-effective-date contract with the State Board of Equalization and must be repealed within five years.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287.2. Any ordinance levying a tax pursuant to this chapter shall provide for the following: (a) That the city or county, or city and county, shall contract prior to the effective date of the ordinance with the State Board of Equalization to perform all functions incident to the administration or operation of the ordinance for as long as the city or county, or city and county, has an operative ordinance enacted pursuant to this chapter. (b) That the ordinance is repealed no later than five years after its effective date. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  43. 7287.22.

    ## 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 3.18. County of Contra Costa Transactions and Use Tax [7287.22- 7287.22.] ( Chapter 3.18 added by Stats. 2026, Ch. 11, Sec. 2. )

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    Contra Costa County may impose a transactions and use tax by ordinance, up to 0.625%, if voter-approval and other stated 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 3.18. County of Contra Costa Transactions and Use Tax [7287.22- 7287.22.] ( Chapter 3.18 added by Stats. 2026, Ch. 11, Sec. 2. ) ## 7287.22. (a) Notwithstanding any other law, the County of Contra Costa, by ordinance, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.625 percent that would, in combination with all taxes imposed pursuant to 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 board of supervisors of the County of Contra Costa adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with the California Constitution. (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. (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 limit established by Section 7251.1. (c) If, as of December 31, 2031, an ordinance proposing a transactions and use tax has not been approved in the County of Contra Costa as authorized by subdivision (a), this chapter shall be repealed. (Added by Stats. 2026, Ch. 11, Sec. 2. (AB 1768) Effective June 1, 2026. Repealed conditionally on December 31, 2031, by its own provisions. Note: Repeal affects Chapter 3.18, commencing with Section 7287.22.)
  44. 7287.4.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

    Verify source ↗

    Covered retailers must collect the tax from consumers at the time of sale and give the consumer a receipt in the form prescribed by 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 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287.4. Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint containers or felt tip markers, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the State Board of Equalization. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  45. 7287.6.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

    Verify source ↗

    The State Board of Equalization must receive tax revenues collected under this chapter, allocate them as specified, send eligible local shares by March 15 each year, and local entities may spend those funds only for graffiti removal/prevention or related at-risk youth education.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287.6. All revenues collected pursuant to a tax authorized by this chapter shall be remitted to the State Board of Equalization and allocated by the board as follows: (a) First, for reimbursement to the board, pursuant to the contract between the board and the city or county, or city and county, of the reasonable costs of administering and enforcing the ordinance on behalf of the local entity. (b) Second, for transmission not later than March 15 of each calendar year to each city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter, in an amount corresponding to the amount of revenues derived within that jurisdiction from a tax levied by that ordinance. Moneys transmitted to a city or county, or city and county, pursuant to this section shall only be expended by that local entity for purposes of the removal and prevention of graffiti, or for educational programs for at-risk youth to combat graffiti vandalism in all its forms. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  46. 7287.8.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

    Verify source ↗

    The State Board of Equalization administers and enforces this chapter and may make rules and regulations for that purpose.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287.8. The State Board of Equalization shall administer and enforce the provisions of this chapter, and may prescribe, adopt, and enforce, rules and regulations for those purposes pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. The board may prescribe the extent to which any rule or regulation shall be applied without retroactive effect. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  47. 7287.9.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. )

    Verify source ↗

    For this chapter, and except as provided in Section 7287.10, the rules in Chapters 5 to 8 of Part 1 generally govern tax determinations, collection, overpayments and refunds, and administration, as far as feasible or practicable.

    ## 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 3. Graffiti Prevention Tax [7287 - 7287.10] ( Chapter 3 added by Stats. 1990, Ch. 1411, Sec. 1. ) ## 7287.9. Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter. (Added by Stats. 1990, Ch. 1411, Sec. 1.)
  48. 7288.1.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. )

    Verify source ↗

    A local public finance authority must be established in a county when either specified local resolutions are adopted or received.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. ) ## 7288.1. A local public finance authority shall be established for the purpose of financing drug abuse prevention, crime prevention, health care services, and public education in any county if either, or both, of the following occur: (a) The county board of supervisors adopts a resolution declaring its intent to propose an increase in the transactions and use tax in the county pursuant to this chapter. (b) The county superintendent of schools receives resolutions from a majority of the governing boards of the school districts in the county declaring their intent to propose an increase in the transactions and use tax in the county pursuant to this chapter. (Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
  49. 7288.2.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. )

    Verify source ↗

    The local public finance authority must be governed by a board of directors with specified county supervisor and school district members.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. ) ## 7288.2. The local public finance authority shall be governed by a board of directors. The board of directors shall consist of the following members: (a) Five members of the county boards of supervisors. (b) Five members of governing boards of school districts in the county. (1) Governing board members shall be selected in a manner determined by the county board of education, provided that: (A) If there are five or more school districts in the county, no school district shall have more than one member on the board of directors. (B) If there are fewer than five school districts in the county, each school district shall have at least one member on the board of directors. (2) For purposes of this subdivision, the county office of education shall be deemed to be a school district. (Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
  50. 7288.3.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. )

    Verify source ↗

    A local public finance authority may adopt an ordinance to impose a general-purpose transactions and use tax if specified allocation and approval 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. ) ## 7288.3. A local public finance authority may adopt an ordinance imposing, for the authority’s general purpose, a transactions and use tax that conforms with Part 1.6 (commencing with Section 7251) at a rate of 0.25 percent, or a multiple thereof, if all of the following requirements are met: (a) The ordinance specifies how the proceeds of the tax will be allocated among drug abuse prevention, crime prevention, health care services, and public education purposes. Funds allocated for public education purposes shall be governed by Chapter 8 (commencing with Section 42400) of Part 24 of Division 3 of Title 2 of the Education Code. (b) The ordinance proposing the tax is approved by a two-thirds vote of the board of directors of the authority, provided that the two-thirds majority includes at least three of the members described in subdivision (a) of Section 7288.2, and at least three of the members described in subdivision (b) of Section 7288.2. (c) The ordinance proposing the tax is approved by two-thirds of the qualified voters of the county voting on the measure. (Amended (as added by Stats. 1991, Ch. 1024) by Stats. 2001, Ch. 251, Sec. 7. Effective January 1, 2002. See Section 7288.6 for restriction on operative date of tax.)
  51. 7288.4.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. )

    Verify source ↗

    A local public finance authority may exercise needed powers to handle a transactions and use tax, and the county must call and fund a special election in specified circumstances.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. ) ## 7288.4. (a) A local public finance authority may exercise all powers necessary to perform the collection, administration, and allocation duties with respect to the transactions and use tax in a manner consistent with Part 1.6 (commencing with Section 7251). (b) With respect to the approval by the voters of an ordinance specified in Section 7288.3, if the ordinance so requests, the county shall call a special election for that purpose to be held on a date not less than 88 nor more than 103 days after the ordinance is adopted by the board of directors of the local public finance authority. (c) The county shall be reimbursed by the local public finance authority for all costs of conducting elections for purposes of imposing a transactions and use tax pursuant to this chapter. In the event the ordinance imposing the tax is adopted by the voters, the costs of conducting the election may be reimbursed from the proceeds of the tax. In the event the ordinance imposing the tax is not adopted by the voters, the costs of conducting the election shall be reimbursed by the local agencies within the county in proportion to the revenues each agency would have received if the ordinance had been adopted, during the first year following adoption of the ordinance. (d) Notwithstanding any other provision of law, the imposition and collection of any tax approved by the voters at an election held pursuant to this chapter shall commence no sooner than the first day of the first calendar quarter commencing more than 90 days after the election results are certified by the county registrar. (Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
  52. 7288.5.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. )

    Verify source ↗

    For this chapter, “school district” also includes a community college district.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. ) ## 7288.5. For purposes of this chapter, a “school district” includes a community college district. (Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)
  53. 7288.6.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. )

    Verify source ↗

    A tax under this chapter cannot become operative until the later of January 1, 1993, or the date Sections 6051.5 and 6201.5 stop being operative.

    ## 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 3.5. Local Public Finance [7288.1 - 7288.6] ( Chapter 3.5 added by Stats. 1991, Ch. 1024, Sec. 2. ) ## 7288.6. No tax imposed pursuant to this chapter shall become operative before the later of the following dates: (a) January 1, 1993. (b) The date that Sections 6051.5 and 6201.5 cease to be operative pursuant to those sections. (Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992.)
  54. 7290.

    ## 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 3.6. Davis Transactions and Use Tax [7290- 7290.] ( Chapter 3.6 added by Stats. 2002, Ch. 330, Sec. 1. )

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    The City of Davis may levy a transactions and use tax of 0.25% or 0.5% if the required council 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 3.6. Davis Transactions and Use Tax [7290- 7290.] ( Chapter 3.6 added by Stats. 2002, Ch. 330, Sec. 1. ) ## 7290. (a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended. (b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251). (Added by Stats. 2002, Ch. 330, Sec. 1. Effective January 1, 2003.)
  55. 7290.5.

    ## 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 3.65. Solano County Transactions and Use Tax [7290.5- 7290.5.] ( Chapter 3.65 added by Stats. 2019, Ch. 758, Sec. 13. )

    Verify source ↗

    The Solano Transportation Improvement Agency may impose a local transactions and use tax of up to 1% for certain Solano County areas, but only after required ordinance, voter approval, and conformity steps are completed.

    ## 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 3.65. Solano County Transactions and Use Tax [7290.5- 7290.5.] ( Chapter 3.65 added by Stats. 2019, Ch. 758, Sec. 13. ) ## 7290.5. (a) (1) Upon meeting the requirements of subdivision (b), the Solano Transportation Improvement Agency, a local transportation authority so designated by the board of supervisors for the County of Solano pursuant to the Local Transportation Authority and Improvement Act (Division 19 (commencing with Section 180000) of the Public Utilities Code) and consistent with that act, may impose a transactions and use tax at a rate not to exceed 1 percent applicable to any one of the following areas: (A) The Cities of Benicia and Vallejo. (B) The Cities of Benicia and Vallejo and the entire unincorporated area of the County of Solano. (C) The Cities of Fairfield and Suisun. (D) The Cities of Fairfield and Suisun and the entire unincorporated area of the County of Solano. (2) The Solano Transportation Improvement Agency shall not impose multiple transactions and use taxes pursuant to this section on any city or the unincorporated area of the County of Solano. (b) Before imposing a transactions and use tax pursuant to this section, the Solano Transportation Improvement Agency shall meet all of the following requirements: (1) The Solano Transportation Improvement Agency shall adopt an ordinance proposing the transactions and use tax subject to any applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax shall be submitted to the electorate and approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution. (3) The transactions and use tax shall conform to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (4) The Solano Transportation Improvement Agency shall determine the area, as described in paragraph (1) of subdivision (a), to which the tax would apply before the electors vote on the measure. (c) The revenues derived from the tax shall be spent within, or for the benefit of, the area to which the tax applies, and shall be spent only on transportation and transit infrastructure and services. (d) Any revenues derived from the tax shall supplement, and not supplant, other transportation and transit infrastructure and service revenues available to the area to which the tax applies. (Added by Stats. 2019, Ch. 758, Sec. 13. (AB 1413) Effective January 1, 2020.)
  56. 7292.2.

    ## 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 3.73. Local Government Finance in the County of Alameda [7292.2 - 7292.3] ( Chapter 3.73 added by Stats. 2017, Ch. 651, Sec. 3. )

    Verify source ↗

    The County of Alameda may impose a transactions and use tax, but only if the stated voter-approval and conformity requirements are met and the rate is no more than 0.5 percent.

    ## 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 3.73. Local Government Finance in the County of Alameda [7292.2 - 7292.3] ( Chapter 3.73 added by Stats. 2017, Ch. 651, Sec. 3. ) ## 7292.2. (a) Notwithstanding any other law, the County of Alameda may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.5 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. (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 Article XIII C of the California Constitution. (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. (b) (1) Notwithstanding Section 7251.1, neither of the following shall be considered for purposes of the rate limit established by that section: (A) A transactions and use tax rate imposed pursuant to subdivision (a). (B) A transactions and use tax rate imposed by the County of Alameda pursuant to authority previously granted by Chapter 327 of the Statutes of 2011, as amended by Chapter 194 of the Statutes of 2013. (2) This subdivision does not constitute a change in, but is declaratory of, existing law. (Amended by Stats. 2019, Ch. 747, Sec. 3. (AB 723) Effective January 1, 2020. Repealed conditionally on December 31, 2022, pursuant to Section 7292.3.)
  57. 7292.3.

    ## 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 3.73. Local Government Finance in the County of Alameda [7292.2 - 7292.3] ( Chapter 3.73 added by Stats. 2017, Ch. 651, Sec. 3. )

    Verify source ↗

    This chapter will be repealed on December 31, 2022 if Alameda County has not approved the required transactions and use tax ordinance by then.

    ## 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 3.73. Local Government Finance in the County of Alameda [7292.2 - 7292.3] ( Chapter 3.73 added by Stats. 2017, Ch. 651, Sec. 3. ) ## 7292.3. If, as of December 31, 2022, an ordinance proposing a transactions and use tax has not been approved in the County of Alameda as required by subdivision (b) of Section 7292.2, this chapter shall be repealed as of that same date. (Added by Stats. 2017, Ch. 651, Sec. 3. (SB 703) Effective January 1, 2018. Repealed conditionally on December 31, 2022, by its own provisions. Note: Repeal affects Chapter 3.73, commencing with Section 7292.2.)
  58. 7292.4.

    ## 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 3.74. Local Government Finance in the County of Santa Clara [7292.4 - 7292.41] ( Chapter 3.74 added by Stats. 2023, Ch. 391, Sec. 1. )

    Verify source ↗

    The County of Santa Clara may impose a transactions and use tax, but only if the ordinance is adopted, submitted to voters, approved, and the tax complies with the referenced tax law; the rate cannot exceed 0.625%.

    ## 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 3.74. Local Government Finance in the County of Santa Clara [7292.4 - 7292.41] ( Chapter 3.74 added by Stats. 2023, Ch. 391, Sec. 1. ) ## 7292.4. (a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 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. (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 Article XIII C of the California Constitution. (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. (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. (Added by Stats. 2023, Ch. 391, Sec. 1. (SB 335) Effective January 1, 2024. Repealed conditionally on December 31, 2028, pursuant to Sec. 7292.41.)
  59. 7292.41.

    ## 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 3.74. Local Government Finance in the County of Santa Clara [7292.4 - 7292.41] ( Chapter 3.74 added by Stats. 2023, Ch. 391, Sec. 1. )

    Verify source ↗

    This section says Chapter 3.74 will be repealed on December 31, 2028 if a required transactions and use tax ordinance has not been approved in the County of Santa Clara by then.

    ## 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 3.74. Local Government Finance in the County of Santa Clara [7292.4 - 7292.41] ( Chapter 3.74 added by Stats. 2023, Ch. 391, Sec. 1. ) ## 7292.41. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Clara as required by subdivision (a) of Section 7292.4, this chapter shall be repealed as of that same date. (Added by Stats. 2023, Ch. 391, Sec. 1. (SB 335) Effective January 1, 2024. Repealed conditionally on December 31, 2028, by its own provisions. Note: Repeal affects Chapter 3.74, commencing with Section 7292.4.)
  60. 7292.42.

    ## 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 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax [7292.42 - 7292.43] ( Chapter 3.74.1 added by Stats. 2024, Ch. 852, Sec. 1. )

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    The City of Campbell may impose a transactions and use tax, but only if the listed approval and conformity requirements are met and the rate does not exceed 0.5%.

    ## 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 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax [7292.42 - 7292.43] ( Chapter 3.74.1 added by Stats. 2024, Ch. 852, Sec. 1. ) ## 7292.42. (a) Notwithstanding any other law, the City of Campbell, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with 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 City Council of the City of Campbell adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ 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 by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Added by Stats. 2024, Ch. 852, Sec. 1. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7292.43.)
  61. 7292.43.

    ## 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 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax [7292.42 - 7292.43] ( Chapter 3.74.1 added by Stats. 2024, Ch. 852, Sec. 1. )

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    This chapter stays in effect only until January 1, 2029, and is repealed on that date if an ordinance or citizens’ initiative proposing a transactions and use tax is not approved under Section 7292.42.

    ## 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 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax [7292.42 - 7292.43] ( Chapter 3.74.1 added by Stats. 2024, Ch. 852, Sec. 1. ) ## 7292.43. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to Section 7292.42, this chapter shall remain in effect only until January 1, 2029, and as of that date is repealed. (Added by Stats. 2024, Ch. 852, Sec. 1. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.74.1, commencing with Section 7292.42.)
  62. 7292.5.

    ## 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 3.75. Local Government Finance in the City of Alameda [7292.5 - 7292.6] ( Chapter 3.75 added by Stats. 2016, Ch. 502, Sec. 1. )

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    The City of Alameda may impose a transactions and use tax for general purposes if it meets specified ordinance, voter-approval, timing, and conformity requirements, and the tax rate is capped as stated.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.6] ( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) ## CHAPTER 3.75. Local Government Finance in the City of Alameda [7292.5 - 7292.6] ( Chapter 3.75 added by Stats. 2016, Ch. 502, Sec. 1. ) ## 7292.5. (a) Notwithstanding any other law, the City of Alameda may impose a transactions and use tax for general purposes that, in combination with all taxes imposed pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), would not exceed the limit established in Section 7251.1 by more than 0.5 percent, if all of the following requirements are met: (1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement. (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 Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur after January 1, 2017. (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. (b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section. (Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, pursuant to Section 7292.6.)
  63. 7292.6.

    ## 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 3.75. Local Government Finance in the City of Alameda [7292.5 - 7292.6] ( Chapter 3.75 added by Stats. 2016, Ch. 502, Sec. 1. )

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    If a required ordinance has not been approved by January 1, 2025, this chapter 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 3.75. Local Government Finance in the City of Alameda [7292.5 - 7292.6] ( Chapter 3.75 added by Stats. 2016, Ch. 502, Sec. 1. ) ## 7292.6. If, as of January 1, 2025, an ordinance proposing a transactions and use tax pursuant to this chapter has not been approved as required by paragraph (2) of subdivision (a) of Section 7292.5, this chapter shall be repealed as of that same date. (Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, by its own provisions. Note: Repeal affects Chapter 3.75, commencing with Section 7292.5.)
  64. 7292.8.

    ## 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 3.76. Sonoma County Transactions and Use Tax [7292.8- 7292.8.] ( Chapter 3.76 added by Stats. 2018, Ch. 728, Sec. 1. )

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    Sonoma County, cities in Sonoma County, and the Sonoma County Transportation Authority may impose certain transactions and use taxes up to a combined 1% rate, if the required ordinance is adopted and approved by voters within the stated election window.

    ## 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 3.76. Sonoma County Transactions and Use Tax [7292.8- 7292.8.] ( Chapter 3.76 added by Stats. 2018, Ch. 728, Sec. 1. ) ## 7292.8. (a) (1) Notwithstanding any other law, the County of Sonoma may impose a transactions and use tax or combination of transactions and use taxes for general or specific purposes at a combined rate totaling no more than 1 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 by Section 7251.1. (2) Notwithstanding any other law, any city within the County of Sonoma may impose a transactions and use tax or combination of transactions and use taxes for general or specific purposes, at a combined rate totaling no more than 1 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 by Section 7251.1. (3) Notwithstanding any other law, the Sonoma County Transportation Authority may impose a transactions and use tax or combination of transactions and use taxes for specific purposes, at a combined rate totaling no more than 1 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 by Section 7251.1. (b) An ordinance adopted pursuant to subdivision (a) shall meet all of the following requirements: (1) The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax shall occur on or after November 6, 2018, and before January 1, 2026. (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. (c) The changes made to this section by the act adding this subdivision, except for the change made to paragraph (2) of subdivision (b) requiring the ordinance to be approved by the voters prior to January 1, 2026, do not constitute a change in, but are declaratory of, existing law. (Amended by Stats. 2025, Ch. 17, Sec. 3. (SB 132) Effective June 27, 2025.)
  65. 7292.9.1.

    ## 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 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax [7292.9.1 - 7292.9.2] ( Chapter 3.77 added by Stats. 2024, Ch. 852, Sec. 2. )

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    The City of Pinole may impose a transactions and use tax of up to 0.5% if the stated approval and conformity 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 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax [7292.9.1 - 7292.9.2] ( Chapter 3.77 added by Stats. 2024, Ch. 852, Sec. 2. ) ## 7292.9.1. (a) Notwithstanding any other law, the City of Pinole, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with 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 City Council of the City of Pinole adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ 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 by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Added by Stats. 2024, Ch. 852, Sec. 2. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7292.9.2.)
  66. 7292.9.2.

    ## 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 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax [7292.9.1 - 7292.9.2] ( Chapter 3.77 added by Stats. 2024, Ch. 852, Sec. 2. )

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    This chapter will be repealed on January 1, 2029 if a related transactions and use tax ordinance or citizens’ initiative is not approved under Section 7292.9.1.

    ## 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 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax [7292.9.1 - 7292.9.2] ( Chapter 3.77 added by Stats. 2024, Ch. 852, Sec. 2. ) ## 7292.9.2. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved pursuant to Section 7292.9.1, this chapter shall remain in effect only until January 1, 2029, and as of that date is repealed. (Added by Stats. 2024, Ch. 852, Sec. 2. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.77, commencing with Section 7292.9.1.)
  67. 7293.

    ## 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 3.8. Local Government Finance in the City of El Cerrito [7293 - 7294] ( Chapter 3.8 added by Stats. 2014, Ch. 795, Sec. 1. )

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    The City of El Cerrito may impose a general transactions and use tax of up to 0.5% if specified ordinance, voter-approval, conformity, and timing 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 3.8. Local Government Finance in the City of El Cerrito [7293 - 7294] ( Chapter 3.8 added by Stats. 2014, Ch. 795, Sec. 1. ) ## 7293. (a) Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), would exceed the limit established in Section 7251.1, if all of the following requirements are met: (1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement. (2) The city ordinance proposing the transactions and use tax is submitted to the electorate of the adopting city, as applicable, and is approved by the voters voting on the ordinance as required by Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 4, 2014. (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) The transactions and use tax is imposed on or after January 1, 2015. (5) Notwithstanding paragraph (4), an ordinance proposing a transactions and use tax pursuant to this section shall become operative as provided in Section 7265. (b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section. (Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, pursuant to Section 7294.)
  68. 7294.

    ## 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 3.8. Local Government Finance in the City of El Cerrito [7293 - 7294] ( Chapter 3.8 added by Stats. 2014, Ch. 795, Sec. 1. )

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    This section says Chapter 3.8 will be repealed on January 1, 2022 if the required ordinance approving a transactions and use tax has not been approved by then.

    ## 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 3.8. Local Government Finance in the City of El Cerrito [7293 - 7294] ( Chapter 3.8 added by Stats. 2014, Ch. 795, Sec. 1. ) ## 7294. If, as of January 1, 2022, an ordinance proposing a transactions and use tax has not been approved as required by paragraph (2) of subdivision (a) of Section 7293, this chapter shall be repealed as of that same date. (Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, by its own provisions. Note: Repeal affects Chapter 3.8, commencing with Section 7293.)
  69. 7294.1.

    ## 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 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes [7294.1 - 7294.2] ( Chapter 3.81 added by Stats. 2024, Ch. 852, Sec. 3. )

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    The County of Solano may impose a transactions and use tax, but only under specified conditions and at a rate of no more than 0.5 percent.

    ## 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 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes [7294.1 - 7294.2] ( Chapter 3.81 added by Stats. 2024, Ch. 852, Sec. 3. ) ## 7294.1. (a) Notwithstanding any other law, the County of Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with 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 of Solano Board of Supervisors adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ 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 by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Added by Stats. 2024, Ch. 852, Sec. 3. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7294.2.)
  70. 7294.2.

    ## 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 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes [7294.1 - 7294.2] ( Chapter 3.81 added by Stats. 2024, Ch. 852, Sec. 3. )

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    This section repeals Chapter 3.81 on January 1, 2029 if a required transactions and use tax proposal has not been approved.

    ## 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 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes [7294.1 - 7294.2] ( Chapter 3.81 added by Stats. 2024, Ch. 852, Sec. 3. ) ## 7294.2. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved as required by subdivision (a) of Section 7294.1, this chapter shall be repealed as of that same date. (Added by Stats. 2024, Ch. 852, Sec. 3. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.81, commencing with Section 7294.1.)
  71. 7294.3.

    ## 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 3.82. Local Government Finance in the Cities within the County of Solano [7294.3 - 7294.4] ( Chapter 3.82 added by Stats. 2024, Ch. 852, Sec. 4. )

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    Cities in Solano County may impose a transactions and use tax, up to 0.5%, if the required ordinance and voter-approval steps 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 3.82. Local Government Finance in the Cities within the County of Solano [7294.3 - 7294.4] ( Chapter 3.82 added by Stats. 2024, Ch. 852, Sec. 4. ) ## 7294.3. (a) Notwithstanding any other law, any city within the County of Solano, by ordinance or by citizens’ initiative, may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with 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 city council of any city within the County of Solano adopts an ordinance proposing the transactions and use tax by the applicable voting approval requirement. This paragraph shall not apply to a tax imposed by citizens’ 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 by the applicable voting approval requirement in accordance with the California Constitution. (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. (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) This section shall not apply to any city within the County of Solano that has not approved, on or before January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax pursuant to subdivision (a). (Added by Stats. 2024, Ch. 852, Sec. 4. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, pursuant to Section 7294.4.)
  72. 7294.4.

    ## 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 3.82. Local Government Finance in the Cities within the County of Solano [7294.3 - 7294.4] ( Chapter 3.82 added by Stats. 2024, Ch. 852, Sec. 4. )

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    This section says Chapter 3.82 will be repealed on January 1, 2029 unless a qualifying transactions and use tax measure is approved by a city in Solano 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 3.82. Local Government Finance in the Cities within the County of Solano [7294.3 - 7294.4] ( Chapter 3.82 added by Stats. 2024, Ch. 852, Sec. 4. ) ## 7294.4. If, as of January 1, 2029, an ordinance or citizens’ initiative proposing a transactions and use tax is not approved by any city within the County of Solano, as required by subdivision (a) of Section 7294.3, this chapter shall be repealed as of that same date. (Added by Stats. 2024, Ch. 852, Sec. 4. (AB 3259) Effective September 28, 2024. Conditionally repealed as of January 1, 2029, by its own provisions. Note: Repeal affects Chapter 3.82, commencing with Section 7294.3.)
  73. 7295.

    ## 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 3.9. Local Government Finance in the County of San Mateo [7295 - 7296] ( Chapter 3.9 added by Stats. 2015, Ch. 579, Sec. 1. )

    Verify source ↗

    San Mateo County may impose a transactions and use tax for countywide transportation programs, but only under the stated statutory requirements and only up to 0.5%.

    ## 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 3.9. Local Government Finance in the County of San Mateo [7295 - 7296] ( Chapter 3.9 added by Stats. 2015, Ch. 579, Sec. 1. ) ## 7295. (a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements of the Bay Area County Traffic and Transportation Funding Act (Division 12.5 (commencing with Section 131000) of the Public Utilities Code) relating to the imposition of transactions and use taxes, impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1. (b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code. (Amended by Stats. 2017, Ch. 231, Sec. 3. (AB 1613) Effective January 1, 2018. Repealed conditionally on January 1, 2026, pursuant to Section 7296.)
  74. 7296.

    ## 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 3.9. Local Government Finance in the County of San Mateo [7295 - 7296] ( Chapter 3.9 added by Stats. 2015, Ch. 579, Sec. 1. )

    Verify source ↗

    This section says Chapter 3.9 will be repealed on January 1, 2026 if the ordinance proposing the transactions and use tax is not approved as required by Section 7295.

    ## 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 3.9. Local Government Finance in the County of San Mateo [7295 - 7296] ( Chapter 3.9 added by Stats. 2015, Ch. 579, Sec. 1. ) ## 7296. If the ordinance proposing the transactions and use tax is not approved as required by Section 7295, this chapter shall be repealed as of January 1, 2026. (Added by Stats. 2015, Ch. 579, Sec. 1. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.9, commencing with Section 7295.)
  75. 7297.

    ## 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 3.91. Local Government Finance in the County of Monterey [7297 - 7298] ( Chapter 3.91 added by Stats. 2015, Ch. 579, Sec. 2. )

    Verify source ↗

    The Transportation Agency for Monterey County may impose a transactions and use tax for countywide transportation programs if listed approval and conformity requirements are met, and the rate does not exceed 0.375%.

    ## 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 3.91. Local Government Finance in the County of Monterey [7297 - 7298] ( Chapter 3.91 added by Stats. 2015, Ch. 579, Sec. 2. ) ## 7297. Notwithstanding any other law, the Transportation Agency for Monterey County may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.375 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met: (a) The Transportation Agency for Monterey County adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. (c) 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. (Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, pursuant to Section 7298.)
  76. 7298.

    ## 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 3.91. Local Government Finance in the County of Monterey [7297 - 7298] ( Chapter 3.91 added by Stats. 2015, Ch. 579, Sec. 2. )

    Verify source ↗

    If the ordinance proposing the transactions and use tax is not approved under Section 7297(b), this chapter will be repealed on January 1, 2026.

    ## 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 3.91. Local Government Finance in the County of Monterey [7297 - 7298] ( Chapter 3.91 added by Stats. 2015, Ch. 579, Sec. 2. ) ## 7298. If the ordinance proposing the transactions and use tax is not approved as required by subdivision (b) of Section 7297, this chapter shall be repealed as of January 1, 2026. (Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.91, commencing with Section 7297.)
  77. 7299.

    ## 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 3.92. Local Government Finance in the City of Berkeley [7299- 7299.] ( Chapter 3.92 added by Stats. 2018, Ch. 771, Sec. 10. )

    Verify source ↗

    The City of Berkeley may impose a transactions and use tax of up to 0.5% for general or specific purposes if the city adopts an ordinance, the voters approve it, and the tax follows the Transactions and Use Tax Law (except 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 3.92. Local Government Finance in the City of Berkeley [7299- 7299.] ( Chapter 3.92 added by Stats. 2018, Ch. 771, Sec. 10. ) ## 7299. Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 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: (a) The city adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (b) 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 Article XIII C of the California Constitution. (c) 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. (Added by Stats. 2018, Ch. 771, Sec. 10. (AB 2920) Effective January 1, 2019.)
  78. 73.

    ## 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. )

    Verify source ↗

    This section excludes qualifying active solar energy systems from the meaning of “newly constructed” for property tax purposes, and sets claim and valuation rules for the exclusion.

    ## 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. ) ## 73. (a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, the term “newly constructed,” as used in subdivision (a) of Section 2 of Article XIII A of the California Constitution, does not include the construction or addition of any active solar energy system, as defined in subdivision (b). (b) (1) “Active solar energy system” means a system that, upon completion of the construction of a system as part of a new property or the addition of a system to an existing property, uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy. (2) “Active solar energy system” does not include solar swimming pool heaters or hot tub heaters. (3) Active solar energy systems may be used for any of the following: (A) Domestic, recreational, therapeutic, or service water heating. (B) Space conditioning. (C) Production of electricity. (D) Process heat. (E) Solar mechanical energy. (c) For the purposes of this section, “occupy or use” has the same meaning as defined in Section 75.12. (d) (1) (A) The Legislature finds and declares that the definition of spare parts in this paragraph is declarative of the intent of the Legislature, in prior statutory enactments of this section that excluded active solar energy systems from the term “newly constructed,” as used in the California Constitution, thereby creating a tax appraisal exclusion. (B) An active solar energy system that uses solar energy in the production of electricity includes storage devices, power conditioning equipment, transfer equipment, and parts related to the functioning of those items. In general, the use of solar energy in the production of electricity involves the transformation of sunlight into electricity through the use of devices such as solar cells or other solar collecting equipment. However, an active solar energy system used in the production of electricity includes only equipment used up to, but not including, the stage of conveyance or use of the electricity. For the purpose of this paragraph, the term “parts” includes spare parts that are owned by the owner of, or the maintenance contractor for, an active solar energy system that uses solar energy in the production of electricity and which spare parts were specifically purchased, designed, or fabricated by or for that owner or maintenance contractor for installation in an active solar energy system that uses solar energy in the production of electricity, thereby including those parts in the tax appraisal exclusion created by this section. (2) An active solar energy system that uses solar energy in the production of electricity also includes pipes and ducts that are used exclusively to carry energy derived from solar energy. Pipes and ducts that are used to carry both energy derived from solar energy and from energy derived from other sources are active solar energy system property only to the extent of 75 percent of their full cash value. (3) An active solar energy system that uses solar energy in the production of electricity does not include auxiliary equipment, such as furnaces and hot water heaters, that use a source of power other than solar energy to provide usable energy. An active solar energy system that uses solar energy in the production of electricity does include equipment, such as ducts and hot water tanks, that is utilized by both auxiliary equipment and solar energy equipment, that is, dual use equipment. That equipment is active solar energy system property only to the extent of 75 percent of its full cash value. (e) (1) Notwithstanding any other law, for purposes of this section, “the construction or addition of any active solar energy system” includes the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from “newly constructed” provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder, but only if the owner-builder did not receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12. The assessor shall administer this subdivision in the following manner: (A) The initial purchaser of the building shall file a claim with the assessor and provide to the assessor any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser by the Public Utilities Commission, the State Energy Resources Conservation and Development Commission, an electrical corporation, a local publicly owned electric utility, or any other agency of the State of California. (i) (I) The claim for an exclusion under this subdivision shall be considered timely if it is filed within three years of the date of purchase. (II) An otherwise valid claim for exclusion under this subdivision filed after the deadline set by subclause (I) shall be applied beginning on the lien date of the assessment year in which the claim is filed. (ii) The provisions of clause (i) shall become operative on January 1, 2027. (B) The assessor shall evaluate the claim and determine the portion of the purchase price that is attributable to the active solar energy system. The assessor shall then reduce the new base year value established as a result of the change in ownership of the new building by an amount equal to the difference between the following two amounts: (i) That portion of the value of the new building attributable to the active solar energy system. (ii) The total amount of all rebates, if any, described in subparagraph (A) that were provided to either the owner-builder or the initial purchaser. (C) The extension of the new construction exclusion to the initial purchaser of a newly constructed new building shall remain in effect only until there is a subsequent change in ownership of the new building. (2) The State Board of Equalization, in consultation with the California Assessors’ Association, shall prescribe the manner, documentation, and form for claiming the new construction exclusion required by this subdivision. (f) Notwithstanding any other law, the exclusion from new construction provided by this section shall remain in effect only until there is a subsequent change in ownership. (g) This section applies to property tax lien dates for the 1999–2000 fiscal year to the 2025–26 fiscal year, inclusive. (h) The amendments made to this section by the act that added this subdivision apply beginning with the lien date for the 2008–09 fiscal year. (i) (1) Except as provided in paragraph (2), this section shall remain in effect only until January 1, 2027. (2) Notwithstanding paragraph (1), active energy solar systems that qualify for an exclusion under this section prior to January 1, 2027, shall continue to be excluded on and after January 1, 2027, until there is a subsequent change in ownership. (j) Section 41 shall not apply to the extension of the exclusion under this section made by the act adding this subdivision. (Amended by Stats. 2025, Ch. 328, Sec. 1.5. (SB 710) Effective January 1, 2026. Section inapplicable after the 2025-26 fiscal year as provided in subd. (g). Inoperative January 1, 2027, by its own provisions.)
  79. 7300.

    ## 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 3.93. Local Government Finance in the County of Ventura [7300 - 7300.1] ( Chapter 3.93 added by Stats. 2022, Ch. 286, Sec. 1. )

    Verify source ↗

    The County of Ventura may impose a transactions and use tax for countywide transportation programs, but only if it follows the stated voting and ordinance requirements and keeps the rate at or below 0.5%.

    ## 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 3.93. Local Government Finance in the County of Ventura [7300 - 7300.1] ( Chapter 3.93 added by Stats. 2022, Ch. 286, Sec. 1. ) ## 7300. (a) Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with 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 of Ventura adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution. (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. (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. (Amended by Stats. 2023, Ch. 391, Sec. 2. (SB 335) Effective January 1, 2024. Conditionally repealed on January 1, 2027, pursuant to Sec. 7300.1.)
  80. 7300.1.

    ## 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 3.93. Local Government Finance in the County of Ventura [7300 - 7300.1] ( Chapter 3.93 added by Stats. 2022, Ch. 286, Sec. 1. )

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    If the ordinance proposing the transactions and use tax is not approved under Section 7300, this chapter is repealed on January 1, 2027.

    ## 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 3.93. Local Government Finance in the County of Ventura [7300 - 7300.1] ( Chapter 3.93 added by Stats. 2022, Ch. 286, Sec. 1. ) ## 7300.1. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300, this chapter shall be repealed on January 1, 2027. (Added by Stats. 2022, Ch. 286, Sec. 1. (AB 2453) Effective January 1, 2023. Repealed conditionally on January 1, 2027, by its own provisions. Note: Repeal affects Chapter 3.93, commencing with Section 7300.)
  81. 7300.3.

    ## 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 3.94. Local Government Finance in the County of Humboldt [7300.3 - 7300.4] ( Chapter 3.94 added by Stats. 2023, Ch. 572, Sec. 1. )

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    The Humboldt County Board of Supervisors may impose a transactions and use tax for countywide transportation programs and general services, but only if required ordinance and voter-approval steps are met and the tax rate does not exceed 1 percent.

    ## 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 3.94. Local Government Finance in the County of Humboldt [7300.3 - 7300.4] ( Chapter 3.94 added by Stats. 2023, Ch. 572, Sec. 1. ) ## 7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with 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 Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement. (2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. (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. (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. (Added by Stats. 2023, Ch. 572, Sec. 1. (AB 1256) Effective January 1, 2024. Repealed conditionally on January 1, 2027, pursuant to Sec. 7300.4.)
  82. 7300.4.

    ## 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 3.94. Local Government Finance in the County of Humboldt [7300.3 - 7300.4] ( Chapter 3.94 added by Stats. 2023, Ch. 572, Sec. 1. )

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    If the related ordinance is not approved under Section 7300.3, this chapter will be repealed on January 1, 2027.

    ## 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 3.94. Local Government Finance in the County of Humboldt [7300.3 - 7300.4] ( Chapter 3.94 added by Stats. 2023, Ch. 572, Sec. 1. ) ## 7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027. (Added by Stats. 2023, Ch. 572, Sec. 1. (AB 1256) Effective January 1, 2024. Repealed conditionally on January 1, 2027, by its own provisions. Note: Repeal affects Chapter 3.94, commencing with Section 7300.3.)
  83. 7300.5.

    ## 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 3.95. Monterey-Salinas Transit District Transactions and Use Tax [7300.5 - 7300.6] ( Chapter 3.95 added by Stats. 2025, Ch. 706, Sec. 2. )

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    The Monterey-Salinas Transit District may impose a transactions and use tax for transportation services, but only if the stated voting and voter-approval requirements are met and the rate does not exceed 0.25 percent.

    ## 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 3.95. Monterey-Salinas Transit District Transactions and Use Tax [7300.5 - 7300.6] ( Chapter 3.95 added by Stats. 2025, Ch. 706, Sec. 2. ) ## 7300.5. (a) Notwithstanding any other law, the Monterey-Salinas Transit District, created pursuant to Part 17 (commencing with Section 106000) of Division 10 of the Public Utilities Code, may impose a transactions and use tax for the support of its transportation services in accordance with Section 106060 of the Public Utilities Code at a rate of no more than 0.25 percent that would, in combination with all taxes imposed in accordance with 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 district adopts an ordinance proposing the transactions and use tax by an affirmative vote of at least two-thirds of the board of directors. (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 Article XIII C of the California Constitution. (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. (b) Notwithstanding Section 7251.1, the tax rate authorized pursuant to subdivision (a) shall not be considered for purposes of the combined rate limit established by Section 7251.1. (Added by Stats. 2025, Ch. 706, Sec. 2. (AB 761) Effective January 1, 2026. Repealed conditionally on January 1, 2035, pursuant to Sec. 7300.6)
  84. 7300.6.

    ## 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 3.95. Monterey-Salinas Transit District Transactions and Use Tax [7300.5 - 7300.6] ( Chapter 3.95 added by Stats. 2025, Ch. 706, Sec. 2. )

    Verify source ↗

    If an ordinance proposing a transactions and use tax is not approved by January 1, 2035, Chapter 3.95 will be 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 3.95. Monterey-Salinas Transit District Transactions and Use Tax [7300.5 - 7300.6] ( Chapter 3.95 added by Stats. 2025, Ch. 706, Sec. 2. ) ## 7300.6. If, as of January 1, 2035, an ordinance proposing a transactions and use tax is not approved pursuant to Section 7300.5, this chapter shall be repealed as of that same date. (Added by Stats. 2025, Ch. 706, Sec. 2. (AB 761) Effective January 1, 2026. Repealed conditionally on January 1, 2035, by its own provisions. Note: Repeal affects Chapter 3.95, commencing with Section 7300.5.)
  85. 7301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section says Part 2 may be cited as the “Motor Vehicle Fuel Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7301. This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.” (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  86. 7302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

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    Chapter definitions govern how this part is interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7302. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  87. 7303.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “aircraft” as any powered device designed to navigate in the air, but not a rocket or missile.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7303. “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  88. 7304.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    For this section, “alcohol” includes ethanol and methanol.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7304. “Alcohol” includes ethanol and methanol. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  89. 7305.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Approved terminal or refinery” means a terminal or refinery operated by a licensed supplier.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7305. “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  90. 7306.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “aviation gasoline” as special grades of gasoline suitable for aviation reciprocating engines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7306. “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  91. 7307.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “blended motor vehicle fuel” and when a liquid is treated as converted into motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7307. “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been imposed. Blended motor vehicle fuel also means any conversion of a liquid into motor vehicle fuel. “Conversion of a liquid into motor vehicle fuel” occurs when any liquid that is not included in the definition of motor vehicle fuel and that is outside the bulk transfer/terminal system is sold as motor vehicle fuel, delivered as motor vehicle fuel, or represented to be motor vehicle fuel. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  92. 7308.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Blender” includes any person who produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7308. “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  93. 7309.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Bulk transfer” is defined as any transfer of motor vehicle fuel by pipeline or vessel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7309. “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  94. 731.

    ## 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 2. Assessments [731 - 733] ( Article 2 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board must mail an annual notice to the assessee stating the assessed value of unitary property, and the notice must tell the assessee that a reassessment petition may be filed by July 20 at the board’s Sacramento headquarters.

    ## 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 2. Assessments [731 - 733] ( Article 2 added by Stats. 1976, Ch. 877. ) ## 731. Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee, at its address as shown in the records of the board, a notice stating the amount of the assessed value of the assessee’s unitary property. The notice shall advise the assessee that a petition for reassessment of the unitary property may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento. (Amended by Stats. 2000, Ch. 647, Sec. 6. Effective January 1, 2001.)
  95. 7310.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “bulk transfer/terminal system” for motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7310. “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Motor vehicle fuel in the fuel tank of any engine, or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  96. 7311.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “enterer” for motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7311. “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  97. 7312.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “entry” as importing motor vehicle fuel into the state, with a limited exclusion for fuel brought in the fuel tank of a motor vehicle or aircraft.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7312. “Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a motor vehicle or aircraft shall not be deemed to be an “entry” if not removed from the fuel tank except as used for the operation of that motor vehicle or aircraft, except to the extent that the motor vehicle fuel was acquired tax free for export or a refund of tax was claimed as a result of exportation from the state from which that motor vehicle fuel was transported into this state. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  98. 7313.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “finished gasoline” as all products, including gasohol, commonly known or sold as gasoline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7313. “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  99. 7314.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Fuel tank” means a receptacle on a motor vehicle that supplies fuel for operating the vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7314. “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  100. 7315.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “gallon” 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7315. “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made on the temperature corrected gallonage. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  101. 7316.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “gasoline” as finished gasoline and gasoline blendstocks.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7316. “Gasoline” means finished gasoline and gasoline blendstocks. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  102. 7317.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “gasoline blendstocks” as any petroleum product component of gasoline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7317. “Gasoline blendstocks” means any petroleum product component of gasoline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  103. 7318.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Gasohol” is defined as all blends of gasoline and alcohol containing more than 15% gasoline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7318. “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  104. 7319.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “highway” for this part of the code.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7319. “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  105. 732.

    ## 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 2. Assessments [731 - 733] ( Article 2 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    Each year, when it values an assessee’s nonunitary property, the board must mail a notice stating the assessed value. The notice must also say that a petition for reassessment may be filed by September 20 of the notice year at the board’s Sacramento headquarters.

    ## 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 2. Assessments [731 - 733] ( Article 2 added by Stats. 1976, Ch. 877. ) ## 732. Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the assessee at its address shown in the records of the board a notice stating the amount of the assessed value of the assessee’s nonunitary property. The notice shall advise the assessee that a petition for reassessment of the nonunitary property may be filed, not later than September 20 of the year of the notice, at the headquarters of the board in Sacramento. (Amended by Stats. 2000, Ch. 647, Sec. 7. Effective January 1, 2001.)
  106. 7320.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “highway vehicle operator/fueler” to include certain persons who control, deliver, sell, or deliver fuel or untaxed liquid into a motor vehicle fuel-powered highway vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7320. “Highway vehicle operator/fueler” includes: (a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or (b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed. (Amended by Stats. 2001, Ch. 429, Sec. 12. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  107. 7321.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “in this state” and “in the state” as California, including territory within California owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7321. “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  108. 7322.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “industrial user” as a person that receives gasoline blendstocks by bulk transfer for its own use in making a product other than finished gasoline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7322. “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  109. 7323.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Licensed industrial user” means an industrial user licensed under Section 7460.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7323. “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  110. 7324.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Licensed supplier” includes certain licensed fuel-tax actors.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7324. “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  111. 7325.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “motor vehicle” to include self-propelled vehicles that are operated or suitable for highway use, but it excludes vehicles used exclusively on stationary rails or tracks.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7325. “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  112. 7326.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Motor vehicle fuel” means gasoline and aviation gasoline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7326. “Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel. (Amended by Stats. 2003, Ch. 605, Sec. 5. Effective January 1, 2004.)
  113. 7327.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “motor vehicle fuel-powered highway vehicle.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7327. “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  114. 7328.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Motor vehicle fuel-powered train” is defined as motor vehicle fuel-powered equipment or machinery that rides on rails, including certain passenger, freight, locomotive, work train, switching engine, and track maintenance equipment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7328. “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  115. 7329.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “person” broadly to include many kinds of individuals, organizations, and government entities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7329. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  116. 733.

    ## 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 2. Assessments [731 - 733] ( Article 2 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    If no timely petition for reassessment is filed, the assessment becomes final when the filing period ends. The board may extend the petition-filing period once, by up to 15 days, if it gets a written request before the period expires.

    ## 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 2. Assessments [731 - 733] ( Article 2 added by Stats. 1976, Ch. 877. ) ## 733. (a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become final at the expiration of the period specified for filing a petition in the notice given in accordance with Section 731 or Section 732. (b) The board may extend the period for filing a petition for reassessment once for a period not to exceed 15 days, provided a written request for the extension is filed with the board prior to the expiration of the period for which the extension may be granted. (Amended by Stats. 2000, Ch. 647, Sec. 8. Effective January 1, 2001.)
  117. 7330.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Pipeline” is defined as a fuel distribution system that moves motor vehicle fuel in bulk through a pipe between specified locations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7330. “Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel. (Amended by Stats. 2001, Ch. 429, Sec. 14. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  118. 7331.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “pipeline operator” to include anyone who owns, operates, or otherwise controls a pipeline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7331. “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  119. 7332.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines who counts as a “position holder” for motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7332. “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. “Position holder” includes a terminal operator that owns motor vehicle fuel in its terminal. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  120. 7333.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Rack” means a mechanism used to deliver motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other nonbulk transfer method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7333. “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  121. 7334.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Refiner” includes a person that owns, operates, or otherwise controls a refinery.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7334. “Refiner” includes any person that owns, operates, or otherwise controls a refinery. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  122. 7335.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Refinery” is defined as a facility used to produce motor vehicle fuel from certain feedstocks and from which the fuel may be removed by pipeline, vessel, or at a rack.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7335. “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  123. 7336.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “removal” for motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7336. “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel. However, motor vehicle fuel is not removed when it evaporates or is otherwise lost or destroyed. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  124. 7337.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “sale” for motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7337. “Sale” means: (a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property. (b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel. (Amended by Stats. 2001, Ch. 429, Sec. 15. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  125. 7338.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Supplier” includes blenders, enterers, position holders, refiners, terminal operators, and throughputters.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7338. “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 7308. (b) Enterer, as defined in Section 7311. (c) Position holder, as defined in Section 7332. (d) Refiner, as defined in Section 7334. (e) Terminal operator, as defined in Section 7340. (f) Throughputter, as defined in Section 7341. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  126. 7339.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “terminal” for motor vehicle fuel tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7339. “Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. “Terminal” includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack. (Amended by Stats. 2009, Ch. 545, Sec. 3. (AB 1547) Effective January 1, 2010.)
  127. 7339.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “fuel production facility” as a facility, other than a refinery, where motor vehicle fuel is produced.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7339.1. “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced. (Added by Stats. 2009, Ch. 545, Sec. 4. (AB 1547) Effective January 1, 2010.)
  128. 7340.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    A “terminal operator” includes any person that owns, operates, or otherwise controls a terminal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7340. “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  129. 7341.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Throughputter” is defined as a person who owns motor vehicle fuel in the bulk transfer/terminal system (outside a terminal) or is a position holder.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7341. “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  130. 7342.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Train operator” includes a person who owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7342. “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency. (Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)
  131. 7343.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Vessel” means a waterborne vessel used to transport motor vehicle fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7343. “Vessel” means a waterborne vessel used for transporting motor vehicle fuel. (Amended by Stats. 2001, Ch. 429, Sec. 16. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  132. 7344.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    “Vessel operator” means any person that operates or otherwise controls a vessel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7344. “Vessel operator” means any person that operates or otherwise controls a vessel. (Amended by Stats. 2001, Ch. 429, Sec. 17. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  133. 7345.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

    Verify source ↗

    This section defines “tax-paid fuel” or “tax paid” as motor vehicle fuel gallons that have already had the Section 7360 tax imposed before or when they are acquired by the supplier or person.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 1. General Provisions and Definitions [7301 - 7345] ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) ## 7345. “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person. (Added by Stats. 2001, Ch. 429, Sec. 18. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  134. 7360.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    This section imposes motor vehicle fuel taxes and sets rules for later rate adjustments 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7360. (a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364. (2) If the federal fuel tax is reduced below the rate of nine cents ($0.09) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by paragraph (1), on and after the date of the reduction, shall be recalculated by an amount so that the combined state rate under paragraph (1) and the federal tax rate per gallon equal twenty-seven cents ($0.27). (3) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be so exempt under this section. (b) (1) On and after July 1, 2010, in addition to the tax imposed by subdivision (a), a tax is hereby imposed upon each gallon of motor vehicle fuel, other than aviation gasoline, subject to the tax in Sections 7362, 7363, and 7364 in an amount equal to seventeen and three-tenths cents ($0.173) per gallon. (2) For the 2011–12 fiscal year and each fiscal year thereafter, the board shall, on or before March 1 of the fiscal year immediately preceding the applicable fiscal year, adjust the rate in paragraph (1) in that manner as to generate an amount of revenue that will equal the amount of revenue loss attributable to the exemption provided by Section 6357.7, based on estimates made by the board, and that rate shall be effective during the state’s next fiscal year. (3) In order to maintain revenue neutrality for each year, beginning with the rate adjustment on or before March 1, 2012, the adjustment under paragraph (2) shall also take into account the extent to which the actual amount of revenues derived pursuant to this subdivision and, as applicable, Section 7361.1, the revenue loss attributable to the exemption provided by Section 6357.7 resulted in a net revenue gain or loss for the fiscal year ending prior to the rate adjustment date on or before March 1. (4) The intent of paragraphs (2) and (3) is to ensure that the act adding this subdivision and Section 6357.7 does not produce a net revenue gain in state taxes. (5) Commencing July 1, 2019, the adjustments in paragraphs (2) and (3) shall cease, and the rate imposed by this subdivision shall be the rate in paragraph (1). (c) On and after November 1, 2017, in addition to the taxes imposed by subdivisions (a) and (b), a tax is hereby imposed upon each gallon of motor vehicle fuel, other than aviation gasoline, subject to the tax in Sections 7362, 7363, and 7364, in an amount equal to twelve cents ($0.12) per gallon. (d) On July 1, 2020, and every July 1 thereafter, the board shall adjust the taxes imposed by subdivisions (a), (b), and (c), with the adjustment to apply to both to the base tax rates specified in those provisions and to any previous adjustment in rates made pursuant to this subdivision, by increasing the taxes by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting taxes rounded to the nearest one-tenth of one cent ($0.01). The first adjustment pursuant to this subdivision shall be a percentage amount equal to the increase in the California Consumer Price Index from November 1, 2017, to November 1, 2019. Subsequent annual adjustments shall cover subsequent 12 month periods. The incremental change shall be added to the associated rate for that year. (e) Any increases to the taxes imposed under subdivisions (a), (b), and (c) that are enacted by legislation subsequent to July 1, 2017, shall be deemed to be changes to the base tax rates for purposes of the California Consumer Price Index calculation and adjustment performed pursuant to subdivision (d). (Amended by Stats. 2017, Ch. 5, Sec. 25. (SB 1) Effective April 28, 2017.)
  135. 7361.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    A distributor owning motor vehicle fuel on January 1, 2002 must pay a tax of $0.18 per gallon on covered fuel stored for removal, sale, or use.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7361. (a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of eighteen cents ($0.18) for each gallon of motor vehicle fuel according to the volumetric measure thereof, on which a tax has not been imposed under Part 2 (commencing with Section 7301) as in effect on December 31, 2001, and tax would have been imposed on any prior removal, entry, or sale of motor vehicle fuel had Sections 7360 to 7363, inclusive, applied to motor vehicle fuel for the period before January 1, 2002. (b) For purposes of subdivision (a): (1) “Storing” includes the possession in a storage facility, except an approved terminal or refinery, of motor vehicle fuel as well as the motor vehicle fuel purchased from and invoiced by the seller prior to January 1, 2002, and in transit on that date. (2) “Owning” means having title to the motor vehicle fuel. (3) “Distributor” means any person who was required to be licensed as a distributor under Part 2 (commencing with Section 7301) as in effect on December 31, 2001. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  136. 7361.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Certain suppliers, wholesalers, and retailers with 1,000 or more gallons of tax-paid motor vehicle fuel in storage must pay a storage tax of $0.173 per gallon.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7361.1. (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel, other than aviation gasoline, on July 1, 2010, shall pay a storage tax of seventeen and three-tenths cents ($0.173) per gallon of tax-paid motor vehicle fuel, other than aviation gasoline, in storage according to the volumetric measure thereof. (b) For purposes of this section: (1) “Owning” means having title to the motor vehicle fuel, other than aviation gasoline. (2) “Retailer” means any person who sells motor vehicle fuel, other than aviation gasoline, in this state to a person who subsequently uses the motor vehicle fuel, other than aviation gasoline. (3) “Storing” includes the ownership or possession of tax-paid motor vehicle fuel, other than aviation gasoline, outside of the bulk transfer or terminal system, including the holding of tax-paid motor vehicle fuel, other than aviation gasoline, for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid motor vehicle fuel, other than aviation gasoline, purchased from and invoiced by the seller, and tax-paid motor vehicle fuel, other than aviation gasoline removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date. (4) “Wholesaler” means any person who sells motor vehicle fuel, other than aviation gasoline, in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel, other than aviation gasoline. (Repealed and added by Stats. 2011, Ch. 6, Sec. 26. (AB 105) Effective March 24, 2011.)
  137. 7361.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Certain suppliers, wholesalers, and retailers must pay a storage tax if they own 1,000 or more gallons of tax-paid motor vehicle fuel on November 1, 2017.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7361.2. (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel on November 1, 2017, shall pay a storage tax, the rate of which shall be determined by the board pursuant to the difference in the rate of the tax on motor vehicle fuel in effect on October 31, 2017, and the rate in effect on November 1, 2017, on tax-paid motor vehicle fuel in storage according to the volumetric measure thereof. (b) For purposes of this section: (1) “Owning” means having title to the motor vehicle fuel. (2) “Retailer” means any person who sells motor vehicle fuel in this state to a person who subsequently uses the motor vehicle fuel. (3) “Storing” includes the ownership or possession of tax-paid motor vehicle fuel outside of the bulk transfer/terminal system, including the holding of tax-paid motor vehicle fuel for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid motor vehicle fuel purchased from and invoiced by the seller, and tax-paid motor vehicle fuel removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date. (4) “Wholesaler” means any person who sells diesel fuel in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel. (Added by Stats. 2017, Ch. 5, Sec. 26. (SB 1) Effective April 28, 2017.)
  138. 7362.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    The Section 7360 motor vehicle fuel tax applies when motor vehicle fuel is removed from a terminal in this state at the rack.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7362. The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  139. 7363.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    This section imposes the motor vehicle fuel tax on several listed fuel movements, including certain refinery removals, entries into the state, sales or removals to unlicensed persons, and sales or removals of blended motor vehicle fuel by the blender.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7363. The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier. (2) The removal is at the refinery rack. (b) The entry of motor vehicle fuel into this state for sale, consumption, use, or warehousing if either of the following applies: (1) The entry is by bulk transfer and the enterer is not a licensed supplier. (2) The entry is not by bulk transfer. (c) The removal or sale of motor vehicle fuel in this state to an unlicensed person unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel. (d) The removal or sale of blended motor vehicle fuel in this state by the blender thereof. The number of gallons of blended motor vehicle fuel subject to tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  140. 7364.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Section 7364 imposes the Section 7360 tax as a backup tax on certain fuel sales and deliveries when refund has been allowed or no tax has been imposed under the listed parts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7364. The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of: (1) Any motor vehicle fuel on which a claim for refund has been allowed; or (2) Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001). (b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed. (c) On the sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001). (Amended by Stats. 2001, Ch. 429, Sec. 19. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  141. 7365.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    A blender that produces blended motor vehicle fuel outside the bulk transfer/terminal system must pay the tax required by Section 7363(d).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7365. Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  142. 7366.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Every enterer must pay tax on motor vehicle fuel imported into this state, as provided in Section 7363(b).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7366. Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  143. 7367.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Every highway vehicle operator/fueler is liable for the backup tax under Section 7364.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7367. Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  144. 7368.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Every position holder must pay the tax on the removal of motor vehicle fuel from a terminal, as provided in Section 7362.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7368. Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  145. 7369.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    Every refiner must pay tax on motor vehicle fuel removed from a refinery, as provided by Section 7363(a).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7369. Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  146. 7370.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    A terminal operator can be jointly and severally liable for the tax under Section 7362 when the fuel position holder is someone else who is not a licensed supplier, and the terminal operator has not met the conditions in Section 7371.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7370. The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder with respect to the motor vehicle fuel is a person other than the terminal operator and is not a licensed supplier. (b) The terminal operator has not met the conditions of Section 7371. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  147. 7371.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    A terminal operator is not liable for tax under Section 7370 if specified conditions are met at the time of removal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7371. A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The terminal operator is a licensed supplier. (b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service. (c) The terminal operator has no reason to believe that any information in the certificate is false. (Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  148. 7372.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    The board may accept a tax-related amount from the fuel recipient in limited two-party exchange situations, while the refiner or positionholder remains primarily liable unless the board relieves that liability under stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7372. (a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon the removal of the motor vehicle fuel from a refinery or terminal rack, as if the amount were payment of the tax by the refiner or positionholder under Section 7362 or 7363, as the case may be, if the Internal Revenue Service authorizes payment of federal fuel taxes by the receiving party under a two-party exchange agreement or similar arrangement. (b) The refiner or positionholder shall remain primarily liable for payment of the tax imposed by Section 7362 or 7363 for motor vehicle fuel removed at the refinery or terminal rack, as the case may be, plus any penalty or interest, until the amount is finally paid and credited to the account of the responsible refiner or positionholder; provided, however, that the board, at its discretion, may relieve the refiner or positionholder from primary liability for payment of tax imposed by Section 7362 or 7363 and hold another person primarily liable for the tax if (1) the Internal Revenue Service authorizes payment of fuel taxes by the receiving party under a two-party exchange agreement, and (2) under the Internal Revenue Service approach to two-party exchange agreements, another person is primarily liable for payment of the tax, and (3) the board elects to follow the Internal Revenue Service approach. (c) The board may adopt those regulations as it deems appropriate to carry out this section. (Added by Stats. 2001, Ch. 429, Sec. 20. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  149. 7373.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. )

    Verify source ↗

    This section creates a presumption that certain motor vehicle fuel has been removed or sold by the supplier, unless the supplier proves specified facts to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2. Imposition of Tax [7360 - 7373] ( Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4. ) ## 7373. (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all motor vehicle fuel received at a terminal in this state, imported into this state, or refined and placed into storage for removal at a refinery in this state or blended motor vehicle fuel blended or converted in this state and no longer in the possession of the supplier has been removed or sold by the supplier. (b) The presumption shall not apply if the supplier proves to the satisfaction of the board that both: (1) The supplier has exercised ordinary care in entrusting control or possession of the motor vehicle fuel to another person. (2) The person to whom the supplier has entrusted the control or possession of the motor vehicle fuel as bailee, consignee, employee, or agent, caused a removal or sale by the act of converting to that person’s own use the motor vehicle fuel so entrusted to that person by the supplier. (c) If the supplier proves to the satisfaction of the board, the existence of both of the circumstances in paragraphs (1) and (2) of subdivision (b), then the person who converted the motor vehicle fuel to his or her own use, as well as any other person receiving that motor vehicle fuel with the knowledge that it was so converted, shall be liable for payment of the tax imposed upon that removal or sale, and all of those persons shall be considered as suppliers for the purpose of Chapter 5 (commencing with Section 7651) or Chapter 6 (commencing with Section 7851) of this part. (Added by Stats. 2001, Ch. 429, Sec. 21. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  150. 7385.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    This chapter’s defined terms control how the chapter is interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7385. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  151. 7386.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    This section defines “Aircraft” as a powered contrivance designed for navigation in the air, excluding rockets and missiles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7386. “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  152. 7387.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    “Aircraft jet fuel” means inflammable liquid used or sold for use in propelling jet- or turbine-powered aircraft.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7387. “Aircraft jet fuel” means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of engine. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  153. 7388.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    This section defines “aircraft jet fuel dealer.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7388. “Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  154. 7389.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    This section defines “Aircraft jet fuel user” as a person who uses aircraft jet fuel to propel an aircraft in this state, 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7389. “Aircraft jet fuel user” means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following: (a) A common carrier by air engaged in the business of transporting persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the authority of the laws of this state, of the United States, or of any foreign government. (b) A person engaged in the business of constructing or reconstructing by manufacture or assembly of completed aircraft, or modifying, overhauling, repairing, maintaining, or servicing of aircraft. (c) The armed forces of the United States. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  155. 7390.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    This section defines “fuel tank” as any receptacle on an aircraft that supplies fuel for propelling the aircraft.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7390. “Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  156. 7391.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    “Use” means placing aircraft jet fuel into an aircraft’s fuel tank 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 1. Definitions [7385 - 7391] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7391. “Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  157. 7392.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 2. Imposition of Tax [7392 - 7394] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    Aircraft jet fuel dealers are taxed $0.02 per gallon on aircraft jet fuel sold to users or used by the dealer as a user.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 2. Imposition of Tax [7392 - 7394] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7392. For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.02) for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  158. 7393.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 2. Imposition of Tax [7392 - 7394] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    An aircraft jet fuel dealer must file a return for the tax due under Section 7392, following the same requirements that apply to suppliers under Section 7651.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 2. Imposition of Tax [7392 - 7394] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7393. The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651. All of the provisions of this part relating to the collection of the tax shall be applicable to the collection of the tax imposed by Section 7392. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  159. 7394.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 2. Imposition of Tax [7392 - 7394] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    If a person gives a written certification to an aircraft jet fuel dealer that the fuel is not subject to the Section 7392 tax and then uses it as aircraft jet fuel, the person must pay that tax as if they were the dealer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 2. Imposition of Tax [7392 - 7394] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7394. If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or her is not subject to the tax imposed by Section 7392 and the person uses the fuel as an aircraft jet fuel user, the person shall be liable for payment of the tax imposed by Section 7392 as if he or she were an aircraft jet fuel dealer making taxable sales of aircraft jet fuel at the time of that use and the number of gallons of fuel so used shall be deemed the number of gallons sold by him or her. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  160. 7395.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 3. Permit [7395 - 7396] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    A person who wants to become an aircraft jet fuel dealer must first get a permit from the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 3. Permit [7395 - 7396] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7395. Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits shall be made to the board on forms prescribed by the board. Before issuing the permit the board may require the applicant to furnish the bond required under Chapter 4 (commencing with Section 7451). (Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  161. 7396.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 3. Permit [7395 - 7396] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    After an application is received and any required bond is deposited, the board must issue an aircraft jet fuel dealer permit to the applicant.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 3. Permit [7395 - 7396] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7396. Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer permit authorizing the applicant to become a dealer in aircraft jet fuel. The permit is valid until canceled, suspended, or revoked. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  162. 7397.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 4. Administrative Provisions [7397- 7397.] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    Administrative provisions of this part that are not inconsistent with this chapter apply to administration of the tax imposed by Section 7392.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 4. Administrative Provisions [7397- 7397.] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7397. All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  163. 7398.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 5. Disposition of Proceeds [7398- 7398.] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 6. )

    Verify source ↗

    Money received from the tax under this chapter must be deposited in the State Treasury, credited to the Motor Vehicle Fuel Account, and then the remaining balance, after refunds authorized by this part, must be transferred to the Aeronautics Account for allocation under Section 8352.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398] ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. ) ## ARTICLE 5. Disposition of Proceeds [7398- 7398.] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 6. ) ## 7398. All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the payment of any refunds authorized by this part, the balance remaining shall be transferred to the Aeronautics Account in the State Transportation Fund for allocation pursuant to Section 8352.3. (Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  164. 74.

    ## 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. )

    Verify source ↗

    This section says certain fire-safety installations in an existing building are not treated as “new construction” or “newly constructed” if they are constructed or installed on or after November 7, 1984.

    ## 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. ) ## 74. (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly constructed” does not include the construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement that is constructed or installed on or after November 7, 1984. (b) Notwithstanding any other provision of this chapter or Chapter 3.5 (commencing with Section 75), neither “newly constructed” nor “new construction” includes the construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement that is constructed or installed on or after November 7, 1984. (c) For purposes of this section: (1) “Fire sprinkler system” means any system intended to discharge water for the purpose of suppressing or extinguishing a fire, and includes a fire sprinkler system that derives its water from the domestic water supply of the building or structure of which it is a part. (2) “Other fire extinguishing system” means any system intended to suppress or to extinguish a fire other than by discharging water upon the fire. An “other fire extinguishing system” includes, but is not limited to, a component or application that, solely or primarily for the purposes of fire suppression or extinguishment, is made part of the heating, ventilating, or air-conditioning system of a building or structure, a wet chemical system, or a dry chemical system. (3) “Fire detection system” means any system or appliance intended to detect combustion, or the products thereof, and to activate an alarm or signal, whether audio, visual, or otherwise, including all equipment used to transmit fire alarm activations and related signals to a remote location. A fire detection system includes any system that serves additional functions, but this section shall only apply with respect to that portion of a system that is for fire detection purposes. No portion of a fire detection system as described in this paragraph shall be deemed to be personal property, or shall be deemed to be excluded from that fire detection system, by reason of being owned or controlled by a person other than the owner of property upon which the fire detection system was constructed or installed. (4) “Fire-related egress improvement” means any improvement intended to do either of the following: (A) Provide any new, or improve any existing, means of egress for individuals from a structure, or any portion thereof, in which a fire is in progress, as to which there is an imminent threat that a fire may soon be in progress, or as to which individuals therein might be subjected to health hazards or the risk of physical injury due to a fire elsewhere. (B) With respect to individuals who for any reason cannot evacuate a structure in which a fire is in progress, provide a means of safeguarding, or increasing the safety of, those individuals until the time that the rescue of those individuals can be effected. (5) “Existing building” means any building or structure already erected at the time that a fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement is constructed or installed in that building or structure. (d) Any system or improvement referred to in this section shall be deemed to have been constructed or installed on or after November 7, 1984, if the actual construction or installation thereof is completed on or after November 7, 1984, regardless of when the actual construction or installation thereof was commenced or any building permit pertaining thereto was issued. (e) This section applies only to fire sprinkler systems, other fire extinguishing systems, fire detection systems, and fire-related egress improvements, as defined in this section, that are constructed or installed in an existing building. (Amended by Stats. 1999, Ch. 200, Sec. 1. Effective July 28, 1999.)
  165. 74.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. )

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    This section excludes certain accessibility-related improvements to an existing eligible dwelling from being treated as newly constructed, if they are made for a severely and permanently disabled permanent resident.

    ## 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. ) ## 74.3. (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” does not include the construction, installation, or modification of any portion or structural component of an existing single- or multiple-family dwelling that is eligible for the homeowner’s exemption as described in Section 218, if the construction, installation, or modification is for the purpose of making the dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling. (b) For purposes of this section, “a severely and permanently disabled person” is any person who has a physical disability or impairment, whether from birth or by reason of accident or disease, that results in a functional limitation as to employment or substantially limits one or more major life activities of that person, and that has been diagnosed as permanently affecting the person’s ability to function, including, but not limited to, any disability or impairment that affects sight, speech, hearing, or the use of any limbs. (c) For purposes of this section, “accessible” means that combination of elements with regard to any dwelling that provides for access to, circulation throughout, and the full use of, the dwelling and any fixture, facility, or item therein. The construction of an entirely new addition, such as a bedroom or bath, that duplicates existing facilities in the dwelling that are not otherwise available to the disabled resident solely because of his or her disability, shall be deemed to make the dwelling more accessible within the meaning and for the purposes of this section. (d) The exclusion provided by this section shall apply only to those improvements or features that specially adapt a dwelling accessibility by a severely and permanently disabled person. The value of any improvement, addition, or modification excluded pursuant to this section shall not include any other functional improvement, addition, or modification to the property unless it is merely incidental to the qualified improvements or features. (e) The exclusion provided by this section shall not apply to the construction of an entirely new dwelling. (f) The construction, installation, or modification, with regard to an existing building, for purposes of making the structure more accessible to a disabled person, shall be eligible for exclusion pursuant to this section only if the disabled person, or his or her spouse or legal guardian, submits to the assessor both of the following: (1) A statement signed by a licensed physician or surgeon, of appropriate specialty which certifies that the person is severely and permanently disabled as defined in subdivision (b), and identifies specific disability-related requirements necessitating accessibility improvements or features. (2) A statement that identifies the construction, installation, or modification that was in fact necessary to make the structure more accessible to the disabled person. (g) The assessor may charge a fee to the disabled person or his or her spouse or legal guardian sufficient to reimburse the assessor for the costs of processing and administering the statement required by subdivision (f). (h) This section shall apply to construction, installations, or modifications completed on or after June 6, 1990. (Amended by Stats. 1994, Ch. 146, Sec. 191. Effective January 1, 1995.)
  166. 74.5.

    ## 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 excludes certain seismic retrofitting work from being treated as “new construction” for property tax purposes, and requires the owner and related parties to make filings and certifications to claim the exclusion.

    ## 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. ) ## 74.5. (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not include that portion of an existing structure that consists of the construction or reconstruction of seismic retrofitting components, as defined in this section. (b) For purposes of this section, all of the following apply: (1) “Seismic retrofitting components” means seismic retrofitting improvements and improvements utilizing earthquake hazard mitigation technologies. (2) “Seismic retrofitting improvements” means retrofitting or reconstruction of an existing building or structure, to abate falling hazards from structural or nonstructural components of any building or structure including, but not limited to, parapets, appendages, cornices, hanging objects, and building cladding that pose serious danger. “Seismic retrofitting improvements” also means either structural strengthening or providing the means necessary to resist seismic force levels that would otherwise be experienced by an existing building or structure during an earthquake, so as to significantly reduce hazards to life and safety while also providing for the substantially safe ingress and egress of building occupants during and immediately after an earthquake. “Seismic retrofitting improvements” does not include alterations, such as new plumbing, electrical, or other added finishing materials, made in addition to seismic-related work performed on an existing structure. “Seismic retrofitting” includes, but is not limited to, those items referenced in Appendix A of the International Existing Building Code of the International Code Council. (3) “Improvements utilizing earthquake hazard mitigation technologies” means improvements to existing buildings identified by a local government as being hazardous to life in the event of an earthquake. These improvements shall involve strategies for earthquake protection of structures. These improvements shall use technologies such as those referenced in Part 2 (commencing with Section 1.1.1.) of Title 24 of the California Building Code and similar seismic provisions in the International Building Code. (c) The property owner, primary contractor, civil or structural engineer, or architect shall certify to the building department those portions of the project that are seismic retrofitting components, as defined in this section. Upon completion of the project, the building department shall report to the county assessor the costs of the portions of the project that are seismic retrofitting components. (d) In order to receive the exclusion, the property owner shall notify the assessor prior to, or within 30 days of, completion of the project that he or she intends to claim the exclusion for seismic retrofitting components. The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project. (e) The Legislature finds and declares that the reconstruction and improvement actions that were excluded from “newly constructed” and “new construction” by Chapter 1187 of the Statutes of 1983 meet the requirements of “construction or reconstruction of seismic retrofitting components on an existing structure,” as provided in the act that amended this subdivision. Therefore, a structure constructed of unreinforced masonry bearing wall construction that is receiving a 15-year new construction exclusion as provided by Chapter 1187 of the Statutes of 1983 on the operative date of this act shall continue to receive, pursuant to this section, an exclusion after the 15-year period expires, unless the property is purchased or changes ownership, in which case Chapter 2 (commencing with Section 60) applies. (Amended by Stats. 2011, Ch. 351, Sec. 5. (SB 947) Effective January 1, 2012.)
  167. 74.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3. New Construction [70 - 74.8] ( Chapter 3 added by Stats. 1979, Ch. 242. )

    Verify source ↗

    Certain accessibility-related modifications to an existing building or structure are excluded from the section’s “new construction” definition, if the project is to make the property more accessible or usable for a disabled person.

    ## 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. ) ## 74.6. (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIII A of the California Constitution, “newly constructed” and “new construction” does not include the construction, installation, removal, or modification of any portion or structural component of an existing building or structure to the extent that it is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person. (b) For the purposes of this section, “disabled person” means a person who suffers from a physical impairment that substantially limits one or more of that person’s major life activities. (c) The exclusion provided for in subdivision (a) shall apply to all buildings or structures except for those buildings or structures that qualify for the exclusion provided for in subdivision (a) of Section 74.3. (d) The exclusion provided for in this section does not apply to the construction of an entirely new building or structure, or to the construction of an entirely new addition to an existing building or structure. (e) For purposes of the exclusion provided for in subdivision (a), the property owner, primary contractor, civil engineer, or architect shall submit to the assessor a statement that shall identify those specific portions of the project that constitute construction, installation, removal, or modification improvements to the building or structure to make the building or structure more accessible to, or usable by, a disabled person. (f) For the purposes of the exclusion provided for in subdivision (a), the construction, improvement, modification, or alteration of an existing building or structure may include, but is not limited to, access ramps, widening of doorways and hallways, barrier removal, access modifications to restroom facilities, elevators, and any other accessibility modification of a building or structure that would cause it to meet or exceed the accessibility standards of the 1990 Americans with Disabilities Act (Public Law 101-336) and the most recent edition to the California Building Standards Code that is in effect on the date of the application for a building permit. (g) In order to receive the exclusion provided for in this section, the property owner shall notify the assessor prior to, or within 30 days of, completion of any project covered by this section that he or she intends to claim the exclusion for making improvements of the type specified in subdivision (a). The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project. (h) This section applies to any construction, installation, removal, or modification completed on or after June 7, 1994. (Amended by Stats. 2011, Ch. 351, Sec. 6. (SB 947) Effective January 1, 2012. Note: ACA 8 was adopted as Prop. 177 on June 7, 1994.)
  168. 74.7.

    ## 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 excludes certain repair or replacement work on qualified contaminated property from “new construction” if the replacement structure is similar in size, utility, and function to the original.

    ## 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. ) ## 74.7. (a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIII A of the California Constitution, “new construction” does not include the repair or replacement of a substantially damaged or destroyed structure on qualified contaminated real property where the remediation of the environmental problems required the destruction of, or resulted in substantial damage to, a structure located on that property. The repaired or replacement structure shall be similar in size, utility, and function to the original structure. (b) For purposes of this section: (1) “Substantially damaged or destroyed” means the structure sustains physical damage amounting to more than 50 percent of its full cash value immediately prior to the damage. (2) “Similar in function” means the replacement structure is subject to similar governmental restrictions, including, but not limited to, zoning. (3) “Similar in size and utility” means the size and utility of the structure are interrelated and associated with its value. A structure is similar in size and utility only to the extent that the replacement structure is, or is intended to be, used in the same manner as the substantially damaged or destroyed structure, and its full cash value does not exceed 120 percent of the full cash value of the replaced structure if that structure was not contaminated. For purposes of this paragraph: (A) A replacement structure or any portion thereof used or intended to be used for a purpose substantially different than the use made of the replaced structure, shall, to the extent of the dissimilar use, be considered not similar in utility. (B) A replacement structure or portion thereof that satisfies the use requirement but has a full cash value that exceeds 120 percent of the full cash value of the structure if that property were not contaminated, will be considered, to the extent of the excess, not similar in utility and size. (4) To the extent that replacement property, or any portion thereof, is not similar in function, size, and utility, the property, or portion thereof, shall have a new base year value determined pursuant to Section 110.1. (c) Only the owner or owners of the property substantially damaged or destroyed in the process of remediation of the contamination, whether one or more individuals, partnerships, corporations, other legal entities, or a combination thereof, shall receive property tax relief under this section. (d) In order to receive the exclusion provided for in this section, the property owner shall notify the assessor in writing that he or she intends to claim the exclusion prior to, or within 30 days of, completion of any project covered by this section. All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the property. A claimant shall not be eligible for the exclusion provided by this section unless the claimant provides to the assessor the following information: (1) Proof that the claimant did not participate in, or acquiesce to, any act or omission that rendered the real property uninhabitable or unusable, as applicable, or is related to any individual or entity that committed that act or omission. (2) Proof that the qualified contaminated property has been designated as a toxic or environmental hazard or as an environmental cleanup site by an agency of the State of California or the federal government. (3) The address and, if known, the assessor’s parcel number of the qualified contaminated property. (4) The date of the claimant’s purchase and the date of completion of new construction. (e) This section applies to new construction completed on or after January 1, 1995. (Added by Stats. 2003, Ch. 471, Sec. 4. Effective January 1, 2004.)
  169. 74.8.

    ## 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. )

    Verify source ↗

    This section excludes rain water capture systems from “newly constructed” or “new construction” for property tax purposes, and sets out claim and assessment steps for eligible purchasers.

    ## 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. ) ## 74.8. (a) “Newly constructed” and “new construction” do not include the construction or addition of a rain water capture system. (b) For purposes of this section, “rain water capture system” means a facility designed to capture, retain, and store rain water flowing off a building rooftop or other manmade aboveground hard surface for subsequent onsite use. (c) (1) Notwithstanding any other law, for purposes of this section, “the construction or addition of a rain water capture system” includes the construction of a rain water capture system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. (2) The exclusion provided by this section applies to the initial purchaser who purchased the new building from the owner-builder only if the owner-builder did not receive an exclusion pursuant to this section for the same rain water capture system and only if the initial purchaser purchased the new building prior to that building become subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12. (d) This section shall be administered as follows: (1) The initial purchaser of the new building shall file a claim with the assessor and provide to the assessor any documents necessary to identify the value attributable to the rain water capture system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the rain water capture system provided to either the owner-builder or the initial purchaser. (2) The assessor shall evaluate the claim and determine the portion of the purchase price that is attributable to the rain water capture system. The assessor shall then reduce the new base year value established as a result of the change in ownership of the new building by an amount equal to the difference between the following two amounts: (A) That portion of the value of the new building attributable to the rain water capture system. (B) The total amount of all rebates, if any, described in paragraph (1) that were provided to either the owner-builder or the initial purchaser. (3) The extension of the new construction exclusion to the initial purchaser of a new constructed new building shall remain in effect only until there is a subsequent change in ownership of the new building. (e) This section applies to new construction completed on or after January 1, 2019. (f) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. (Added by Stats. 2018, Ch. 1, Sec. 1. (SB 558) Effective January 31, 2018. Adding action operative if Proposition 72 is approved at the June 5, 2018 election, pursuant to Stats. 2018, Ch. 1, Sec. 5. Added section operative January 1, 2019, pursuant to Stats. 2018, Ch. 1, Sec. 5. Repealed as of January 1, 2029, by its own provisions.)
  170. 7401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

    Verify source ↗

    This section lists transactions that are exempt from the motor vehicle fuel tax payment rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7401. (a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following: (1) Any entry or removal from a terminal or refinery of motor vehicle fuel transferred in bulk to a refinery or terminal if the persons involved (including the terminal operator) are licensed suppliers. (2) The removal of motor vehicle fuel, if all of the following apply: (A) The motor vehicle fuel is removed by railroad car from an approved refinery and is received at an approved terminal. (B) The refinery and the terminal are operated by the same licensed supplier. (C) The refinery is not served by pipeline (other than a pipeline for the receipt of crude oil) or vessel. (3) Motor vehicle fuel which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside of this state by a supplier by means of any of the following: (A) Facilities operated by the supplier. (B) Delivery by the supplier to a carrier, customs broker, or forwarding agency, whether hired by the purchaser or not, for shipment to the out-of-state point. (C) Delivery by the supplier to any vessel clearing from a port of this state for a port outside of this state and actually exported from this state in the vessel. (4) Motor vehicle fuel sold by credit card certified by the United States Department of State to any consulate officer or consulate employee of a foreign government who is not engaged in any private occupation for gain within this state, who uses the motor vehicle fuel in a motor vehicle that is registered with the United States Department of State, and whose government has done either of the following: (A) Entered into a treaty with the United States providing for the exemption of its representatives from national, state, and municipal taxes. (B) Granted a similar exemption to representatives of the United States. (5) Motor vehicle fuel sold to the United States armed forces for use in ships or aircraft, or for use outside this state. (6) Gasoline blendstocks removed from a pipeline or vessel, when the gasoline blendstocks are received by a licensed industrial user. (7) Any entry or removal from a terminal or refinery of gasoline blendstocks that are received at an approved terminal or refinery if the person otherwise liable for the tax is a licensed supplier. (8) Any entry or removal from a terminal or refinery of gasoline blendstocks not in connection with a sale if the person otherwise liable for the tax is a licensed supplier and the person does not use the gasoline blendstocks to produce finished gasoline. (9) Any entry or removal from a terminal or refinery of gasoline blendstocks in connection with a sale if the person otherwise liable for the tax is a licensed supplier and at the time of sale, such person has an unexpired exemption certificate described in Section 7402 from the buyer and has no reason to believe any information in the certificate is false. (10) If paragraph (8) or (9) applied to the removal or entry of gasoline blendstocks, any resale made of gasoline blendstocks, when the person has an unexpired exemption certificate described in Section 7402 from the buyer and has no reason to believe any information in the certificate is false. (11) Motor vehicle fuel sold by a supplier to a train operator for use in a motor vehicle fuel-powered train or for other off-highway use and the supplier has on hand an exemption certificate described in Section 7403 from the train operator. (b) For purposes of this section: (1) “Carrier” means a person or firm engaged in the business of transporting for compensation property owned by other persons, and includes both common and contract carriers. (2) “Forwarding agent” means a person or firm engaged in the business of preparing property for shipment or arranging for its shipment. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  171. 7402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

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    Buyers of gasoline blendstocks must provide a signed certificate, replace it if information changes, and may keep it in ordinary sale records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7402. (a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates: (1) The date one year after the effective date of the certificate. (2) The date a new certificate is provided by the buyer to the seller. (b) An exemption certificate for gasoline blendstocks that states that the blendstocks will not be used to produce finished gasoline shall contain that information and be in the form as the board may prescribe. (Added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  172. 7403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

    Verify source ↗

    A train operator must provide a certificate, and it must be replaced if the information changes. The board may prescribe the form of an exemption certificate for certain motor vehicle fuel uses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7403. (a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. (b) An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe. (Added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  173. 7403.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

    Verify source ↗

    A train operator must get a board license before issuing an exemption certificate, and license applications must use the board’s form and include required business information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7403.1. Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obtain a license from the board. Every application for a license shall be made upon a form prescribed by the board and shall set forth the name under which the applicant transacts or intends to transact business, the location of his or her place or places of business, and such other information as the board may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. (Added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  174. 7403.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

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    Train operators must report exempt fuel purchases to the board and file authenticated reports on the board’s schedule; the board may require additional reporting periods and may revoke a train operator’s license for inaccurate or improper reports.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7403.2. (a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of subdivision (a) of Section 7401, each train operator must make a report to the board showing: (1) The name and license number of the supplier from whom it purchased motor vehicle fuel and the number of gallons of motor vehicle fuel purchased that is exempt from the tax. (2) Any other information required by the board. (b) Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the information in subdivision (a) during each quarterly reporting period. The report shall be filed with the board on or before the last day of the month following the close of the quarterly period to which it relates. To facilitate the administration of this part, the board may require the filing of these reports for other than quarterly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (c) All of the administrative provisions of this part relating to a supplier shall be applicable to a train operator. (d) The board may revoke the train operator’s license provided for in Section 7403.1 due to the filing of inaccurate or improper reports. (Amended by Stats. 2002, Ch. 459, Sec. 1. Effective January 1, 2003.)
  175. 7404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

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    If a purchaser uses a motor vehicle fuel exemption certificate but later sells the fuel or uses it for another purpose, the purchaser becomes liable for the tax, penalties, and interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7404. If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the effect that the motor vehicle fuel purchased will be used in an exempt manner, and sells the motor vehicle fuel or uses the motor vehicle fuel in some other manner or for some other purpose, the purchaser will be liable for payment of the tax under Chapter 2 (commencing with Section 7360) of this part. The tax, applicable penalties, and interest shall become due and payable and shall be ascertained and determined in the same manner as the backup tax under Section 7727. (Amended by Stats. 2001, Ch. 429, Sec. 22. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  176. 7405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. )

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    A person who knowingly gives a false motor vehicle fuel exemption certificate to evade tax can be guilty of a misdemeanor, and must pay the tax due plus a penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 3. Exemptions [7401 - 7405] ( Chapter 3 repealed and added by Stats. 2000, Ch. 1053, Sec. 8. ) ## 7405. (a) Any person, including any officer or employee of a corporation, who gives an exemption certificate pursuant to this chapter for motor vehicle fuel that he or she knows at the time of purchase is not to be used by him or her or the corporation in an exempt manner, for the purpose of evading payment of the amount of the tax applicable to the transaction, is guilty of a misdemeanor punishable as provided in Section 8405. (b) Any person, including any officer or employee of a corporation, who gives an exemption certificate for motor vehicle fuel pursuant to this chapter that he or she knows at the time of purchase is not to be used by him or her or the corporation in an exempt manner, is liable to the state for the amount of tax that would be due if he or she had not given that certificate. In addition to the tax, the person shall be liable to the state for a penalty of 25 percent of the tax or one thousand dollars ($1,000), whichever is greater, for each certificate issued for personal gain or to evade the payment of taxes. (Amended by Stats. 2001, Ch. 429, Sec. 23. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  177. 741.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

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    A petition for reassessment of unitary or nonunitary property must be written and state the specific grounds for the requested correction or adjustment.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 741. A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or adjustment of the assessment is founded. The petition shall be delivered to the board at its headquarters office in Sacramento. (Added by Stats. 1976, Ch. 877.)
  178. 742.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

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    If a timely reassessment petition is received, the board must set a hearing time and place in the state and mail notice to the assessee at least 10 working days before the hearing.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 742. Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition. Notice thereof shall be mailed to the assessee at its address as shown in the records of the board, not less than 10 working days in advance of the date of the hearing. (Amended by Stats. 1988, Ch. 821, Sec. 1.)
  179. 743.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

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    The board may continue a hearing for good cause, must keep the hearing open to the public, may deliberate in private after evidence is taken, and must provide a full record and transcript on written request at the petitioner’s expense.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 743. The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the taking of evidence the board may deliberate in private with the aid of its staff in reaching a conclusion. Upon written request, the board shall make a full record of the hearing and furnish the petitioner with a transcript thereof at the petitioner’s expense. (Amended by Stats. 1981, Ch. 261, Sec. 20.5.)
  180. 744.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

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    The board must notify petitioners of reassessment decisions, prepare findings when requested, send periodic reports to affected counties, and finish decisions by December 31.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 744. (a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and shall make written findings and conclusions if requested at or prior to the commencement of the hearing. The board shall send a periodic report of its decisions and any written findings and conclusions thereon to each county in which affected state-assessed property is situated. The findings shall fairly disclose the board’s determination of material factual issues and shall contain a statement of the method or methods of valuation used by the board in valuing the property. Notwithstanding the requirement for a statement of method or methods, the board’s approval of a settlement of a lawsuit contesting the value of state-assessed property shall be sufficient disclosure when value is determined in accordance with a board-approved settlement. Decisions of the board on petitions for reassessment of state-assessed property shall be completed on or before December 31. (b) When the value of an assessee’s state-assessed property is determined, after a hearing on a petition for reassessment, to be different from the value originally adopted by the board, the board shall determine the year in which the corrected value is to be entered on the roll. The correct value may be entered on the roll for the fiscal year in which the determination is made, or the difference between the original and the corrected value may be entered as an increase or decrease in the assessment for the succeeding fiscal year. If the corrected value is entered on the roll for the fiscal year in which it is determined, and the board roll has been transmitted to the county auditors, the board shall make the corresponding changes in allocations and transmit the roll corrections to the county auditor. (c) If the amount of the correction is to be entered on the roll for the succeeding fiscal year, an amount is to be added in lieu of interest. If the correction results in a reduction in assessed value, there shall be added to the reduction, in lieu of interest, 9 percent of the difference between the original assessed value and the reduced assessed value. If the correction results in an increase in assessed value, there shall be added to the increase, in lieu of interest, 9 percent of the difference between the original assessed value and the increased assessed value. (Amended by Stats. 1995, Ch. 497, Sec. 10. Effective January 1, 1996.)
  181. 745.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

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    The board must allocate certain assessee property assessments among the counties where the property is located, and must place nonunitary property assessments on the assessment roll it prepares.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 745. The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and operating nonunitary property are situated. The assessment of the nonunitary property of an assessee shall be placed on the assessment roll prepared by the board. (Amended by Stats. 1986, Ch. 1457, Sec. 14.)
  182. 7451.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 1. License for Supplier [7451 - 7453] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 10. )

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    Before becoming a supplier, a person must apply to the board for a license, and a person cannot lawfully act as a supplier without first getting one.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 1. License for Supplier [7451 - 7453] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7451. Every person before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier on forms prescribed by the board. A supplier’s license shall be issued only to a person who is a supplier of motor vehicle fuel as defined in Section 7338. It is unlawful for any person to be a supplier without first securing a license. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  183. 7452.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 1. License for Supplier [7451 - 7453] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    Applications must be made on forms that the board prescribes, prepares, and furnishes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 1. License for Supplier [7451 - 7453] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7452. Applications shall be made on forms to be prescribed, prepared, and furnished by the board. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  184. 7453.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 1. License for Supplier [7451 - 7453] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    Before issuing a supplier license, the board may require security. Supplier licenses are not transferable and remain valid until canceled or revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 1. License for Supplier [7451 - 7453] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7453. Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 7486. The license issued to any supplier is not transferable and is valid until canceled or revoked. (Amended by Stats. 2001, Ch. 429, Sec. 24. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  185. 746.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board must mail each assessee a notice of allocated assessed values by June 15, and the notice must tell the assessee that a correction petition may be filed by July 20 at the board’s Sacramento headquarters.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 746. Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall mail notice to each assessee at its address as shown on the records of the board, of the allocated assessed values of the assessee’s unitary property that have been or are proposed to be placed on the assessment roll to be transmitted to county auditors. The notice shall advise the assessee that a petition for a correction of an allocated assessment may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento. (Amended by Stats. 2000, Ch. 647, Sec. 9. Effective January 1, 2001.)
  186. 7460.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 2. License for Industrial User [7460- 7460.] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    Before operating as an industrial user, a person must apply to the board for a license on board-prescribed forms, and may not act as an industrial user without first securing a license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 2. License for Industrial User [7460- 7460.] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7460. Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section 7322. It is unlawful for a person to act as an industrial user without first securing a license. (Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  187. 747.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    A petition to correct an allocated assessment must be written and must state the specific grounds for the requested correction or adjustment.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 747. A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment. (Added by Stats. 1976, Ch. 877.)
  188. 7470.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator [7470- 7470.] ( Heading of Article 3 amended by Stats. 2008, Ch. 306, Sec. 5. )

    Verify source ↗

    Certain pipeline operators, vessel operators, and qualifying train operators must get a board license before operating or transporting covered fuel products.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator [7470- 7470.] ( Heading of Article 3 amended by Stats. 2008, Ch. 306, Sec. 5. ) ## 7470. Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition, every train operator that transports motor vehicle fuel, alcohol, or aircraft jet fuel into, out of, or within this state shall obtain a license from the board on forms prescribed by the board. A pipeline operator license, a train operator license, or a vessel operator license shall be issued only to a person who is a pipeline operator, a train operator, or a vessel operator as defined in Sections 7331, 7342, and 7344. It is unlawful for a person to act as a pipeline operator or a vessel operator without first securing a license. It is unlawful for a train operator to transport motor vehicle fuel, alcohol, or aircraft jet fuel into, out of, or within this state on or after January 1, 2009, without first securing a license under this section or Section 7403.1. (Amended by Stats. 2008, Ch. 306, Sec. 6. Effective January 1, 2009.)
  189. 748.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    If a timely petition is filed to correct an allocated assessment, the board must schedule a hearing within the state and mail notice to the assessee at least 10 working days before the hearing.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 748. Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing on the petition. Notice thereof shall be mailed to the assessee at its address as shown on the records of the board not less than 10 working days in advance of the date of the hearing. (Amended by Stats. 2000, Ch. 647, Sec. 10. Effective January 1, 2001.)
  190. 7486.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 4. Bonds [7486 - 7487] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    The board may require a person to provide security, set and later change the amount, and must hold certain cash or deposits in trust and release security after a qualifying three-year period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 4. Bonds [7486 - 7487] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7486. The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to deposit with it any security as it may determine appropriate. The amount of the security shall be fixed by the board but shall not be more than three times the estimated average monthly tax liability of the person. The total amount of security shall not be in excess of one million dollars ($1,000,000) where the person has established to the satisfaction of the board that this security, together with property to which the lien imposed by Section 7872 attaches, is sufficient security to ensure payment of taxes equivalent to three times the estimated average monthly tax liability of the person. The amount of the security may be increased or decreased by the board at any time. Any security in the form of cash or insured deposits in banks and savings and loan institutions shall be held by the board in trust to be used solely in the manner provided for in this section and Section 7487. Any security in the form of a bond or bonds shall be duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part, and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part. Security held by the board shall be released after a three-year period in which the person has filed all returns and paid all tax to the state or any amount of tax required to be collected and paid to the state within the time required. (Repealed and added by Stats. 2001, Ch. 429, Sec. 26. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  191. 7487.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 4. Bonds [7486 - 7487] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    If a person stops operating under this part and the board holds qualifying security, applying that security to the taxpayer’s account is treated as a payment toward the taxpayer’s liability to the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 4. Bonds [7486 - 7487] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7487. If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 7486 in the form of cash, or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the Controller on the date the person ceases to operate under this part. (Repealed and added by Stats. 2001, Ch. 429, Sec. 28. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  192. 749.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board must notify the petitioner of its decision by mail and, if requested before the hearing starts, include written findings and conclusions. Decisions on petitions for correction of an allocated assessment must be completed by December 31.

    ## 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 3. Reassessments and Allocation Corrections [741 - 749] ( Article 3 added by Stats. 1976, Ch. 877. ) ## 749. Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision by mail. The decision shall include written findings and conclusions of the board if requested at or prior to the commencement of the hearing. Decisions of the board on petitions for correction of an allocated assessment shall be completed on or before December 31. (Amended by Stats. 2001, Ch. 744, Sec. 4. Effective January 1, 2002.)
  193. 7491.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 5. Denial of License [7491 - 7493] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    The board may refuse to issue a license under this part if the applicant previously held a license that was revoked for cause, or if the application is not filed in good faith or is not made by the real person in interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 5. Denial of License [7491 - 7493] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7491. The board may refuse to issue a license under this part: (a) If the application therefor is filed by an applicant who formerly held any license under this part which, prior to the time of filing the application, has been revoked for cause by the board; or (b) If the board determines that the application therefor is not filed in good faith or made by the real person in interest. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  194. 7492.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 5. Denial of License [7491 - 7493] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    Before refusing a license, the board must give the applicant a hearing and at least 10 days’ written notice of the hearing’s time and place.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 5. Denial of License [7491 - 7493] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7492. Before the refusal, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  195. 7493.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 5. Denial of License [7491 - 7493] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    A notice must be sent to the applicant at the address shown in the board’s records, using the notice method required by Section 7671 for deficiency determinations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 4. Licenses and Bonds [7451 - 7520] ( Chapter 4 repealed and added by Stats. 2000, Ch. 1053, Sec. 10. ) ## ARTICLE 5. Denial of License [7491 - 7493] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7493. The notice shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  196. 75.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 1. Definitions and General Provisions [75 - 75.9] ( Article 1 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    This section says the chapter is meant to implement Article XIII A, increase fairness among taxpayers, and make supplemental tax adjustments when ownership changes or new construction is completed.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 1. Definitions and General Provisions [75 - 75.9] ( Article 1 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75. It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased equity among taxpayers by enrolling and making adjustments of taxes resulting from changes in assessed value due to changes in ownership and completion of new construction at the time they occur. The Legislature finds and declares that under the law in effect prior to the enactment of this chapter, recognition of these increases is delayed from four to 16 months, which results in an unwarranted reduction of taxes for some taxpayers with a proportionate and inequitable shift of the tax burden to other taxpayers. It is also the intent of the Legislature that the provisions of this chapter shall be limited to assessments on the supplemental roll which are authorized by the provisions of this chapter and none of its provisions shall be applied, construed, or used as a basis for interpreting legislative intent when determining the effect of any other provision of this division. The Legislature finds and declares that the supplemental assessment system created by this chapter involves practical tax administration considerations which require unique solutions. Except as expressly provided in Article 2.5 (commencing with Section 75.18), these solutions are not appropriate to the general assessment of property under the provisions of Chapter 3 (commencing with Section 401) of Part 2 and the adoption of the supplemental roll assessment system is not intended to affect the valuation or assessment provisions applicable to the regular assessment roll. (Amended by Stats. 1984, Ch. 946, Sec. 1.5. Effective September 10, 1984.)
  197. 75.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 1. Definitions and General Provisions [75 - 75.9] ( Article 1 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    This section says the article’s definitions control how the chapter is read, unless the context or specific chapter provisions require otherwise.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 1. Definitions and General Provisions [75 - 75.9] ( Article 1 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.1. Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern the construction of this chapter. (b) The other provisions of this division apply to assessments made pursuant to this chapter. (c) The taxes due pursuant to this chapter are in addition to any other taxes due under this division. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
  198. 75.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 2. Assessments on the Supplemental Roll [75.10 - 75.15] ( Article 2 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    The assessor must appraise property at full cash value when ownership changes or qualifying new construction is completed, and that value becomes the new base year value, subject to stated exceptions.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 2. Assessments on the Supplemental Roll [75.10 - 75.15] ( Article 2 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.10. (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical new construction on the site is completed, the assessor shall appraise the property changing ownership or the new construction at its full cash value (except as provided in Section 68 and subdivision (b) of this section) on the date the change in ownership occurs or the new construction is completed. The value so determined shall be the new base year value of the property or the new construction. (b) For purposes of this chapter, “actual physical new construction” includes the removal of a structure from land. The new base year value of the remaining property (after the removal of the structure) shall be determined in the same manner as provided in subdivision (b) of Section 51. (c) For purposes of this section, “actual physical new construction” includes the discovery of previously unknown reserves of oil or gas. (Amended by Stats. 1997, Ch. 940, Sec. 7. Effective January 1, 1998.)
  199. 75.11.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 2. Assessments on the Supplemental Roll [75.10 - 75.15] ( Article 2 added by Stats. 1983, Ch. 498, Sec. 133. )

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    This section sets when supplemental property tax assessments must be placed on the supplemental roll and how the amount is calculated for different dates and ownership changes.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 2. Assessments on the Supplemental Roll [75.10 - 75.15] ( Article 2 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.11. (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental assessments placed on the supplemental roll. The first supplemental assessment shall be the difference between the new base year value and the taxable value on the current roll. In the case of a change in ownership of the full interest in the real property, the second supplemental assessment shall be the difference between the new base year value and the taxable value to be enrolled on the roll being prepared. If the change in ownership is of only a partial interest in the real property, the second supplemental assessment shall be the difference between the sum of the new base year value of the portion transferred plus the taxable value on the roll being prepared of the remainder of the property and the taxable value on the roll being prepared of the whole property. For new construction, the second supplemental assessment shall be the value change due to the new construction. (b) If the change in ownership occurs or the new construction is completed on or after June 1 but before the succeeding January 1, then the supplemental assessment placed on the supplemental roll shall be the difference between the new base year value and the taxable value on the current roll. (c) If there are multiple changes in ownership or multiple completions of new construction, or both, with respect to the same real property during the same assessment year, then there shall be a net supplemental assessment placed on the supplemental roll, in addition to the assessment pursuant to subdivision (a) or (b). The net supplemental assessment shall be the most recent new base year value less the sum of (1) the previous entry or entries placed on the supplemental roll computed pursuant to subdivision (a) or (b), and (2) the corresponding taxable value on the current roll or the taxable value to be entered on the roll being prepared, or both, depending on the date or dates the change of ownership occurs or new construction is completed as specified in subdivisions (a) and (b). (d) No supplemental assessment authorized by this section shall be valid, or have any force or effect, unless it is placed on the supplemental roll on or before the applicable date specified in paragraph (1), (2), (3), or (4), as follows: (1) The fourth July 1 following the July 1 of the assessment year in which the event giving rise to the supplemental assessment occurred. (2) The eighth July 1 following the July 1 of the assessment year in which the event giving rise to the supplemental assessment occurred, if the penalty provided for in Section 504 is added to the assessment. (3) The eighth July 1 following the July 1 of the assessment year in which the event giving rise to the supplemental assessment occurred, if the change in ownership was unrecorded and a change in ownership statement required by Section 480 or preliminary change in ownership report, as required by Section 480.3, was not timely filed. (4) Notwithstanding any other law, in the case where property that is owned by a community land trust and was previously exempt pursuant to Section 214.18 becomes subject to taxation pursuant to subdivision (d) of that section, any assessment made in the amount of an exemption, or that portion of the exemption, previously allowed pursuant to Section 214.18 shall be made within five years of the lien date following the date on which the property becomes subject to taxation. (5) Notwithstanding paragraphs (1), (2), (3), and (4), there shall be no limitation period on making a supplemental assessment, if the penalty provided for in Section 503 is added to the assessment. For the purposes of this subdivision, “assessment year” means the period beginning annually as of 12:01 a.m. on the first day of January and ending immediately prior to the succeeding first day of January. (e) If, before the expiration of the applicable period specified in subdivision (d) for making a supplemental assessment, the taxpayer and the assessor agree in writing to extend the period for making a supplemental assessment, correction, or claim for refund, a supplemental assessment may be made at any time prior to the expiration of that extended period. The extended period may be further extended by successive written agreements entered into prior to the expiration of the most recent extension. (Amended by Stats. 2019, Ch. 669, Sec. 2. (SB 196) Effective January 1, 2020.)
  200. 75.12.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 2. Assessments on the Supplemental Roll [75.10 - 75.15] ( Article 2 added by Stats. 1983, Ch. 498, Sec. 133. )

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    This section sets when new construction is treated as completed and requires the owner to notify the assessor in certain situations.

    ## 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 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80] ( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## ARTICLE 2. Assessments on the Supplemental Roll [75.10 - 75.15] ( Article 2 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.12. (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon which the new construction is available for use by the owner, unless the owner does not intend to occupy or use the property. The owner shall notify the assessor prior to, or within 30 days of, the date of commencement of construction that he or she does not intend to occupy or use the property. If the owner does not notify the assessor as provided in this subdivision, the date shall be conclusively presumed to be the date of completion. (B) Notwithstanding subparagraph (A), an owner is not required to provide the notice described in subparagraph (A) and it is rebuttably presumed that a supplemental assessment is not required on property described in clauses (i) to (iii), inclusive, if the owner’s property meets all of the following conditions: (i) The property is subdivided into five or more parcels in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7 of the Government Code), or any successor to that law. (ii) A map describing the parcels has been recorded. (iii) Zoning regulations that are applicable to the parcels or building permits for the parcels require that, except for parcels dedicated for public use, single-family residences will be constructed on the parcels. (2) If the owner does not intend to occupy or use the property, the date the property is occupied or used with the owner’s consent. (3) If the property cannot be functionally used or occupied on the date it is available for use considering the type of property and any special facts and circumstances affecting use or occupancy, the date the property can be functionally used or occupied. (b) For the purposes of this section: (1) “Occupy or use” means the occupancy or use by the owner, including the rental or lease of the property, except as provided in paragraph (2). (2) Property shall not be considered occupied or used by the owner or with the owner’s consent if the occupancy or use is incidental to an offer for a change of ownership, including, but not limited to, use of the property as a model home. (c) The board, after consultation with the California Assessors’ Association, shall adopt rules and regulations defining the date of completion of new construction in accordance with this section. The rules and regulations shall not define the date of completion in a manner that the date of completion of all new construction is postponed until the following lien date. (d) Nothing in this section shall preclude the reassessment of that property on the assessment roll for January 1 following the date of completion. (e) The owner of any property who notifies the assessor pursuant to subparagraph (A) of paragraph (1) of subdivision (a) that he or she does not intend to occupy or use the property and the owner of any property that meets all of the conditions under subparagraph (B) of paragraph (1) of subdivision (a) shall notify the assessor within 45 days of the earliest date that any of the following occur: (1) The property changes ownership pursuant to an unrecorded contract of sale. (2) The property is leased or rented. (3) The property is occupied or used by the owner for any purpose other than provided in subdivision (b). (4) The property is occupied or used with the owner’s consent for any purpose other than provided in subdivision (b). (f) The failure to provide the assessor the notice required by subdivision (e), whether requested or not, shall result in a penalty in the amount specified in Section 482. (Amended by Stats. 2013, Ch. 607, Sec. 3. (SB 825) Effective January 1, 2014.)

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