Revenue and Taxation Code — Part 34 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 34 of 36 · provisions 6,601–6,800

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. 75.13.

    ## 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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    A supplemental assessment is not treated as an escaped assessment under Section 4837.5.

    ## 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 3.5. 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. ) ## 75.13. Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5. (Amended by Stats. 1984, Ch. 946, Sec. 6. Effective September 10, 1984.)
  2. 75.14.

    ## 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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    A supplemental assessment may not be made for property that is not subject to Article XIII A assessment limitations.

    ## 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. ) ## 75.14. A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution. All property subject to the assessment limitations of Article XIII A of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article. (Added by Stats. 1983, Ch. 1102, Sec. 5. Effective September 27, 1983.)
  3. 75.15.

    ## 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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    Taxpayers must report certain fixture additions and removals to the assessor each year when the annual property statement is due.

    ## 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. ) ## 75.15. (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the new construction of a structure pursuant to Section 75.12, taxpayers shall report to the assessor once each year at the time the annual property statement is due, on the fixtures added to real property and fixtures removed from real property, the dates of those additions and removals, and the cost of each in the applicable period as follows: (1) In 1997, the prior 10-month period from March 1 to January 1. (2) In 1998 and each year thereafter, the prior 12-month period from January 1 to January 1. This reporting requirement shall not apply to fixtures added or removed on or after the first day of the month following the effective date of the act adding this sentence to this subdivision. One supplemental tax bill shall be prepared for those fixtures based on the cost of the fixtures added and subtracted from real property, the date of each addition or subtraction, and the appropriate tax rate computed pursuant to Section 75.41. The taxes due from the resulting tax bill shall be collected in the same manner and at the same times as other supplemental tax bills mailed on the same date. (b) For the purposes of the supplemental roll, taxpayers shall report pursuant to this section only those fixtures which are taxable on the supplemental roll. (c) This section shall become operative on March 1, 1987. (Amended by Stats. 1995, Ch. 499, Sec. 3. Effective January 1, 1996.)
  4. 75.18.

    ## 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 2.5. Application of Inflation Rate [75.18- 75.18.] ( Article 2.5 added by Stats. 1983, Ch. 1102, Sec. 5.5. )

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    If the most recent change in ownership or new construction is entered on the supplemental roll between January 1 and June 30, the new base year value is adjusted on the following January 1 by the inflation factor.

    ## 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 2.5. Application of Inflation Rate [75.18- 75.18.] ( Article 2.5 added by Stats. 1983, Ch. 1102, Sec. 5.5. ) ## 75.18. On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the supplemental roll occurs between January 1, and June 30, then the new base year value shall be adjusted on the January 1 following the change in ownership or completion of new construction by the inflation factor, which shall be determined as provided in subdivision (a) of Section 51. (Amended by Stats. 1995, Ch. 499, Sec. 4. Effective January 1, 1996.)
  5. 75.2.

    ## 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. )

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    “Current roll” means the property tax roll for the fiscal year when a change in ownership occurs 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. ) ## 75.2. “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
  6. 75.20.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. )

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    A supplemental assessment under this chapter must not affect an exemption already granted for the property.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.20. A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll being prepared. (Amended by Stats. 1983, Ch. 1102, Sec. 6. Effective September 27, 1983.)
  7. 75.21.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. )

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    People claiming an exemption for a supplemental assessment usually must file the claim or an amendment by the 30th day after notice to get a full exemption.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.21. (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the current roll or the roll being prepared except as provided for in subdivision (b), that the assessee is eligible for the exemption, and that, in those instances in which the provisions of this division require the filing of a claim for the exemption, the assessee makes a claim for the exemption. (b) If the property received an exemption on the current roll or the roll being prepared and the assessee on the supplemental roll is eligible for an exemption and, in those instances in which the provisions of this division require the filing of a claim for the exemption, the assessee makes a claim for an exemption of a greater amount, then the difference in the amount between the two exemptions shall be applied to the supplemental assessment. (c) In those instances in which the provisions of this division require the filing of a claim for the exemption, except as provided in subdivision (d), (e), or (f), any person claiming to be eligible for an exemption to be applied against the amount of the supplemental assessment shall file a claim or an amendment to a current claim, in that form as prescribed by the board, on or before the 30th day following the date of notice of the supplemental assessment, in order to receive a 100-percent exemption. (1) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, or welfare exemption was available, but for which a timely application for exemption was not filed, the following amounts shall be canceled or refunded: (A) Ninety percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52. (B) Eighty-five percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, if an appropriate application for exemption is thereafter filed. (2) With respect to property as to which the welfare exemption or veterans’ organization exemption was available, all provisions of Section 254.5, other than the specified dates for the filing of affidavits and other acts, are applicable to this section. (3) With respect to property as to which the veterans’ or homeowners’ exemption was available, but for which a timely application for exemption was not filed, that portion of tax attributable to 80 percent of the amount of exemption available shall be canceled or refunded, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52. (4) With respect to property as to which the disabled veterans’ exemption was available, but for which a timely application for exemption was not filed, that portion of tax attributable to 90 percent of the amount of exemption available shall be canceled or refunded, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52. If an appropriate application for exemption is thereafter filed, 85 percent of the amount of the exemption available shall be canceled or refunded. (5) With respect to property as to which any other exemption was available, but for which a timely application for exemption was not filed, the following amounts shall be canceled or refunded: (A) Ninety percent of any tax or penalty or interest thereon, provided that an appropriate application for exemption is filed on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, as provided by Section 75.52. (B) Eighty-five percent of any tax or penalty or interest thereon, or any amount of tax or penalty or interest thereon exceeding two hundred fifty dollars ($250) in total amount, whichever is greater, for each supplemental assessment, if an appropriate application for exemption is thereafter filed. Other provisions of this division pertaining to the late filing of claims for exemption do not apply to assessments made pursuant to this chapter. (d) For purposes of this section, any claim for the homeowners’ exemption, veterans’ exemption, or disabled veterans’ exemption previously filed by the owner of a dwelling, granted and in effect, constitutes the claim or claims for that exemption required in this section. In the event that a claim for the homeowners’ exemption, veterans’ exemption, or disabled veterans’ exemption is not in effect, a claim for any of those exemptions for a single supplemental assessment for a change in ownership or new construction occurring on or after June 1, up to and including December 31, shall apply to that assessment; a claim for any of those exemptions for the two supplemental assessments for a change in ownership or new construction occurring on or after January 1, up to and including May 31, one for the current fiscal year and one for the following fiscal year, shall apply to those assessments. In either case, if granted, the claim shall remain in effect until title to the property changes, the owner does not occupy the home as their principal place of residence on the lien date, or the property is otherwise ineligible pursuant to Section 205, 205.5, or 218. (e) Notwithstanding subdivision (c), an additional exemption claim may not be required to be filed until the next succeeding lien date in the case in which a supplemental assessment results from the completion of new construction on property that has previously been granted exemption on either the current roll or the roll being prepared. (f) (1) Notwithstanding subdivision (c), an additional exemption claim is not required to be filed in the instance where a supplemental assessment results from a change in ownership of property where the purchaser of the property owns and uses or uses, as the case may be, other property that has been granted the college, public school, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, or welfare exemption on either the current roll or the roll being prepared and the property purchased is put to the same use. (2) In all other instances where a supplemental assessment results from a change in ownership of property, an application for exemption shall be filed pursuant to the provisions of subdivision (c). (Amended by Stats. 2025, Ch. 72, Sec. 2. (AB 1516) Effective January 1, 2026.)
  8. 75.22.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. )

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    A property can qualify for an exemption from supplemental assessment if the person claiming it meets the exemption requirements within 90 days after a change in ownership or completion of new construction.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.22. A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by this part no later than 90 days after the date of the change in ownership or the completion of new construction. (Amended by Stats. 1984, Ch. 946, Sec. 7. Effective September 10, 1984.)
  9. 75.24.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. )

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    Property may qualify for an exemption from supplemental assessment if the claiming organization is a qualified organization and meets the exemption requirements within 180 days after a change in ownership or completion of new construction.

    ## 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 3. Exemptions [75.20 - 75.24] ( Article 3 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.24. (a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a qualified organization and meets the qualifications for the exemption established by this part no later than 180 days after the date of the change in ownership or the completion of new construction. (b) For purposes of this section, “qualified organization” means an organization that qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. (Added by Stats. 2008, Ch. 201, Sec. 1. Effective January 1, 2009.)
  10. 75.3.

    ## 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 3.5. 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. )

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    “The roll being prepared” means the roll for the fiscal year after the fiscal year when the ownership change occurs or the 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. ) ## 75.3. “The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
  11. 75.31.

    ## 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 4. Notice of Assessment [75.31 - 75.32] ( Article 4 added by Stats. 1983, Ch. 498, Sec. 133. )

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    When the assessor sets a new base year value, the assessor must send the assessee a notice with specified assessment information and appeal/exemption deadlines.

    ## 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 4. Notice of Assessment [75.31 - 75.32] ( Article 4 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.31. (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing the following: (1) The new base year value of the property that has changed ownership, or the new base year value of the completed new construction that shall be added to the existing taxable value of the remainder of the property. (2) The taxable value appearing on the current roll, and if the change in ownership or completion of new construction occurred between January 1 and May 31, the taxable value on the roll being prepared. (3) The date of the change in ownership or completion of new construction. (4) The amount of the supplemental assessments. (5) The exempt amount, if any, on the current roll or the roll being prepared. (6) The date the notice was mailed. (7) A statement that the supplemental assessment was determined in accordance with Article XIII A of the California Constitution that generally requires reappraisal of property whenever a change in ownership occurs or property is newly constructed. (8) Any other information which the board may prescribe. (b) In addition to the information specified in subdivision (a), the notice shall inform the assessee of the procedure for filing a claim for exemption that is to be filed within 30 days of the date of the notice. (c) (1) The notice shall advise the assessee of the right to an informal review and the right to appeal the supplemental assessment, and, unless subject to paragraph (2) or (3), that the appeal shall be filed within 60 days of the date of mailing printed on the notice or the postmark date therefor, whichever is later. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605. (2) For counties in which the board of supervisors has adopted the provisions of subdivision (c) of Section 1605, and the County of Los Angeles, the notice shall advise the assessee of the right to appeal the supplemental assessment, and that the appeal shall, except as provided in paragraph (3), be filed within 60 days of the date of mailing printed on the tax bill or the postmark date therefor, whichever is later. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605. (3) (A) If the taxpayer does not receive a notice in accordance with paragraph (1) at least 15 days prior to the deadline to file the application described in Section 1603, the affected party or his or her agent may file an application within 60 days of the date of mailing printed on the tax bill or the postmark thereof, whichever is later, along with an affidavit declaring under penalty of perjury that the notice was not timely received. (B) Notwithstanding any other provision of this subdivision, an application for reduction in a supplemental assessment may be filed within 12 months following the month in which the assessee is notified of that assessment, if the affected party or his or her agent and the assessor stipulate that there is an error in assessment as the result of the exercise of the assessor’s judgment in determining the full cash value of the property and a written stipulation as to the full cash value and the assessed value is filed in accordance with Section 1607. (d) The notice shall advise the assessee of both of the following: (1) The requirements, procedures, and deadlines with respect to an application for the reduction of a base year value pursuant to Section 80, or the reduction of an assessment pursuant to Section 1603. (2) The criteria under Section 51 for the determination of taxable value, and the requirement of Section 1602 that the custodial officer of the local roll make the roll, or a copy thereof, available for inspection by all interested parties during regular office hours. (e) The notice shall advise the assessee that if the supplemental assessment is a negative amount the auditor shall make a refund of a portion of taxes paid on assessments made on the current roll, or the roll being prepared, or both. (f) The notice shall be furnished by the assessor to the assessee by regular United States mail directed to the assessee at the assessee’s latest address known to the assessor. The assessor may choose to accept a written request from the assessee to provide the information by electronic mail in lieu of by regular United States mail. (g) The notice given by the assessor under this section shall be on a form approved by the State Board of Equalization. (Amended by Stats. 2010, Ch. 185, Sec. 1. (SB 1493) Effective January 1, 2011.)
  12. 75.32.

    ## 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 4. Notice of Assessment [75.31 - 75.32] ( Article 4 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    If the assessee does not receive the notice required by Section 75.31, that does not invalidate the assessment or the taxes levied under this chapter.

    ## 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 4. Notice of Assessment [75.31 - 75.32] ( Article 4 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.32. The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter. (Added by Stats. 1984, Ch. 946, Sec. 10. Effective September 10, 1984.)
  13. 75.4.

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

    “Current tax rate” means the tax rate for the current roll, including any rate above the Article XIII A limitation.

    ## 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. ) ## 75.4. “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution. (Amended by Stats. 1983, Ch. 1102, Sec. 1.5. Effective September 27, 1983.)
  14. 75.40.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    After exemption claims have expired and any exemptions are processed, the assessor must send the supplemental assessment to the auditor with specified property and assessment details.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.40. When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information: (a) Name and address, if known, of the assessee. (b) The parcel number or legal description of the property. (c) The tax rate area in which the property is located. (d) The new base year value of the property with the value for the land separated from the value for improvements. (e) The value of the property on the current roll, or the roll being prepared, or both. (f) The exemption applicable, if any. (g) The net supplemental assessment after exemption. (h) The date of the change of ownership or completion of new construction. (Amended by Stats. 1984, Ch. 946, Sec. 11. Effective September 10, 1984.)
  15. 75.41.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    The auditor must calculate supplemental property taxes using the current year’s tax rate, adjust for the remaining tax year, and compute the taxes in two equal installments for property on the supplemental roll.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.41. (a) The auditor shall apply the current year’s tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the amount of taxes that would be due for a full year. If the tax rate for the “roll being prepared” is known, the rate may be used with respect to the fiscal year to which it applies, rather than the current year’s tax rate as defined in Section 75.4. If the tax rate for the “roll being prepared” is not known, the current year’s tax rate as defined in Section 75.4 shall be used. For property on the supplemental roll, the taxes due shall be computed in two equal installments. (b) The taxes due shall be adjusted by a proration factor to reflect the portion of the tax year remaining as determined by the date on which the change in ownership occurred or the new construction was completed. In computing the portion of the tax year remaining, the change in ownership or completion of new construction shall be presumed to have occurred on the first day of the month following the date on which change in ownership or completion of new construction occurred. (c) (1) If the presumed date specified in subdivision (b) is February 1, the taxes on the supplemental assessment for the current roll shall be multiplied by 0.42, and the taxes on the supplemental assessment for the roll being prepared shall be multiplied by 1.00. (2) If the presumed date specified in subdivision (b) is March 1, the taxes on the supplemental assessment for the current roll shall be multiplied by 0.33, and the taxes on the supplemental assessment for the roll being prepared shall be multiplied by 1.00. (3) If the presumed date specified in subdivision (b) is April 1, the taxes on the supplemental assessment for the current roll shall be multiplied by 0.25, and the taxes on the supplemental assessment for the roll being prepared shall be multiplied by 1.00. (4) If the presumed date specified in subdivision (b) is May 1, the taxes on the supplemental assessment for the current roll shall be multiplied by 0.17, and the taxes on the supplemental assessment for the roll being prepared shall be multiplied by 1.00. (5) If the presumed date specified in subdivision (b) is June 1, the taxes on the supplemental assessment for the current roll shall be multiplied by 0.08, and the taxes on the supplemental assessment for the roll being prepared shall be multiplied by 1.00. (6) If the presumed date specified in subdivision (b) is July 1, no supplemental assessment shall be made on the current roll, and the taxes on the supplemental assessment for the roll being prepared shall be multiplied by 1.00. (7) If the presumed date specified in subdivision (b) is on or after August 1, and on or before January 1, the following table of factors shall be used: The taxes on the supplemental If the presumed assessment on the current date is: roll shall be multiplied by: August 1 ........................ 0.92 September 1 ........................ 0.83 October 1 ........................ 0.75 November 1 ........................ 0.67 December 1 ........................ 0.58 January 1 ........................ 0.50 (d) After computing the supplemental taxes due, if the total is twenty dollars ($20) or less, the auditor may cancel the amount as provided by Section 4986.8. (e) If the supplemental assessment is a negative amount, the auditor shall follow the procedures of this section to determine the amount of refund to which the assessee may be entitled. (Amended by Stats. 1996, Ch. 1087, Sec. 11. Effective January 1, 1997.)
  16. 75.42.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    Information transmitted to the auditor, together with extended taxes due or an extension of the refund, must be enrolled on the supplemental roll.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.42. The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the supplemental roll. (Amended by Stats. 1984, Ch. 946, Sec. 13. Effective September 10, 1984.)
  17. 75.43.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    If a refund is due to the assessee, the auditor must make it within 90 days after the negative assessment is enrolled on the supplemental roll.

    ## 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 5. Transmittal of Supplemental Assessments to the Auditor [75.40 - 75.43] ( Article 5 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.43. (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative assessment on the supplemental roll. Refunds shall be made from taxes collected on assessments made on the supplemental roll. (b) If the refund is not made as provided in subdivision (a), interest shall be paid at a rate provided by Section 5151, computed from a date 30 days after the date of enrollment of the negative assessment to the date the refund is mailed when the interest is ten dollars ($10) or more on amounts refunded under Section 5096. (c) Refunds made under this chapter shall be limited to the amount by which the tax, penalty, or interest paid exceeds the amount of tax, penalty, or interest which is lawfully due and owing based upon the new base year value. (Amended by Stats. 1986, Ch. 608, Sec. 3.)
  18. 75.5.

    ## 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 3.5. 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 defines “property” to include manufactured homes subject to taxation and real property, with two stated exclusions.

    ## 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. ) ## 75.5. “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures that are normally valued as a separate appraisal unit from a structure. (b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less. (Amended by Stats. 2000, Ch. 406, Sec. 1. Effective September 12, 2000.)
  19. 75.50.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. )

    Verify source ↗

    The auditor must send supplemental assessments from the supplemental roll to the tax collector and charge the tax collector with the taxes extended on them.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. ) ## 75.50. The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax collector with the taxes extended thereon. (Amended by Stats. 1984, Ch. 946, Sec. 16. Effective September 10, 1984.)
  20. 75.51.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. )

    Verify source ↗

    The tax collector must send the assessee a supplemental tax bill and include listed information with it.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. ) ## 75.51. The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in a separate statement accompanying the bill: (a) The information supplied by the assessor to the auditor pursuant to Section 75.40. (b) The amount of the supplemental taxes due. (c) The date the notice is mailed. (d) The date on which the taxes will become delinquent and the penalties for delinquency. (e) A statement that the supplemental taxes were determined in accordance with Article XIII A of the California Constitution which generally requires reappraisal of property whenever a change in ownership occurs or property is newly constructed. (f) The tax rates or the dollar amounts of taxes levied by each revenue district and taxing agency on the property covered by the tax bill. (g) All of the following: (1) Information specifying that if the taxpayer disagrees with a change in the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor’s office. (2) (A) Except as provided in subparagraph (B), information specifying that if the taxpayer and the assessor are unable to agree on proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted. (B) For counties in which the board of supervisors has adopted the provisions of subdivision (c) of Section 1605, information advising that the assessee has a right to appeal the supplemental assessment, and that the appeal is required to be filed within 60 days of the date of the mailing or electronic transmittal of the tax bill. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605. (3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction may be obtained. (Amended by Stats. 2002, Ch. 775, Sec. 6. Effective January 1, 2003.)
  21. 75.52.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. )

    Verify source ↗

    Supplemental tax bills become delinquent on dates set by mailing month and installment; late payment triggers a 10% penalty unless a cancellation rule applies.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. ) ## 75.52. (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within the months of July through October, the first installment shall become delinquent at 5 p.m. on December 10 of the same year. The second installment shall become delinquent at 5 p.m. on April 10 of the next year. (2) If the bill is mailed within the months of November through June, the first installment shall become delinquent at 5 p.m. on the last day of the month following the month in which the bill is mailed. The second installment shall become delinquent at 5 p.m. on the last day of the fourth calendar month following the date the first installment is delinquent. (b) If the taxes due are not paid on or before the date and time they become delinquent, a penalty of 10 percent shall attach to them. (c) The cost enumerated in Section 2621 shall be collected after the second installment is delinquent. (d) If a delinquent date specified in subdivision (a) falls on a Saturday, Sunday, or legal holiday, the time of delinquency is at 5 p.m. or at the close of business, whichever is later, on the next following business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county’s offices for business prior to the time of delinquency on the “next business day” or for that whole day, that day shall be considered a legal holiday for purposes of this section. (e) (1) The penalty imposed for delinquent taxes as provided by this article shall be canceled if the assessee or fee owner demonstrates to the tax collector that the delinquency is due to the tax collector’s failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer or fee owner to the tax collector. Penalties imposed may be canceled if the board of supervisors, upon recommendation of the tax collector, has authorized the tax collector to establish, and the tax collector has so established, specific procedures for the consideration of penalty cancellations. Those procedures may provide that penalties imposed may be canceled by resolution of the county board of supervisors upon the recommendation of the tax collector if the assessee or fee owner demonstrate to the tax collector that the delinquency is due to the county’s failure to send a notice of taxes to the owner of property acquired after the lien date on the secured roll, provided payment of the amount of taxes due, minus any penalties and costs, is made no later than June 30 of the fiscal year in which the property owner is named as the assessee for taxes coming due. (2) With respect to a late, amended, or corrected tax bill, the penalties imposed for delinquent taxes shall be canceled if the tax amount is paid within 30 days following the date that bill is mailed or electronically transmitted. (3) Under no circumstance shall a taxpayer have fewer than 30 days to pay without penalty. (Amended by Stats. 2007, Ch. 340, Sec. 2. Effective January 1, 2008.)
  22. 75.53.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. )

    Verify source ↗

    If delinquent amounts secured by a lien on real property are not fully paid by the specified time, the property becomes subject to Section 3436.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. ) ## 75.53. If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending default for failure to pay real property taxes next following the date of delinquency of the second installment of the supplemental taxes, the property shall be subject to the provisions of Section 3436. (Amended by Stats. 1986, Ch. 1420, Sec. 5.)
  23. 75.54.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. )

    Verify source ↗

    Supplemental taxes generally become a lien on the real property when ownership changes or new construction is completed, unless another law says they are not a lien.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. ) ## 75.54. (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction unless by other provisions of law the taxes are not a lien on real property. (b) With respect to taxes that are not a lien on real property that have become delinquent on the supplemental roll, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll for collection of the tax. If taxes that are not a lien on real property remain unpaid at the time set for declaration of tax default, following a delinquency in the payment of the second installment of the taxes, the taxes and any penalties and costs thereon shall be transferred to the unsecured roll for collection. (c) Notwithstanding subdivision (a), in the event there is a subsequent change in ownership following an initial change in ownership or completion of new construction, that occurs before the mailing of the supplemental tax billing attributable to the initial change in ownership or completion of new construction, then the lien for supplemental taxes is extinguished and that portion of the supplemental assessment attributable to the assessee from the date of the initial change in ownership or completion of new construction to the date of the subsequent change in ownership shall be entered on the unsecured roll or on the supplemental roll as an unsecured assessment in the name of the person who would have been the assessee if the additional change in ownership had not occurred, and thereafter that portion of the tax shall be treated and collected like other taxes on the unsecured roll. The remaining portion of the supplemental tax attributable to the initial change in ownership becomes a lien against the real property on the date of the subsequent change in ownership which lien shall also secure any increase or decrease in supplemental taxes resulting from the determination of the new base year value required to be made following the subsequent change in ownership. (d) In lieu of determining, as provided in subdivision (c), the portion of the supplemental assessment attributable to the person who would have been the assessee if the additional change in ownership had not occurred, a county may elect to compute that portion of the supplemental assessment attributable to the assessee from the first day of the month following the date of the initial change in ownership or completion of new construction to the date of the subsequent change in ownership. (Amended by Stats. 1996, Ch. 800, Sec. 7. Effective January 1, 1997.)
  24. 75.55.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. )

    Verify source ↗

    A county board of supervisors may, by ordinance, allow cancellation of certain supplemental tax bills or supplemental assessments, but not when the tax amount exceeds $50.

    ## 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 6. Collection of Supplemental Taxes [75.50 - 75.55] ( Heading of Article 6 amended by Stats. 1984, Ch. 946, Sec. 15. ) ## 75.55. (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be billed is less than the cost of assessing and collecting them. In no event shall any supplemental tax bill be canceled pursuant to this subdivision if the amount of taxes on that bill exceeds fifty dollars ($50). (b) Except where a county board of supervisors has adopted an ordinance pursuant to subdivision (a), a county board of supervisors may, by ordinance, provide for the cancellation by the assessor of any supplemental assessment where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. In no event shall any supplemental assessment be canceled pursuant to this subdivision if the amount of taxes resulting from that supplemental assessment would exceed fifty dollars ($50). (c) Notwithstanding this section, no taxable real property shall be exempt from property taxes assessed on the lien date, as provided in Section 2192, unless the property is otherwise exempt under this division. (Amended by Stats. 2002, Ch. 775, Sec. 7. Effective January 1, 2003.)
  25. 75.6.

    ## 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 3.5. 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 ↗

    “Fiscal year” means a year that starts on July 1 and ends on June 30.

    ## 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. ) ## 75.6. “Fiscal year” means a fiscal year beginning July 1 and ending June 30. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
  26. 75.60.

    ## 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 6.5. Reimbursement for County Costs [75.60 - 75.66] ( Article 6.5 added by Stats. 1983, Ch. 1102, Sec. 16.5. )

    Verify source ↗

    An eligible county board of supervisors may direct the county auditor to set aside limited administrative-cost revenues for administering this chapter, and those revenues must be used only for that purpose.

    ## 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 6.5. Reimbursement for County Costs [75.60 - 75.66] ( Article 6.5 added by Stats. 1983, Ch. 1102, Sec. 16.5. ) ## 75.60. (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method identifying the actual administrative costs associated with the supplemental assessment roll, may direct the county auditor to allocate to the county or city and county, prior to the allocation of property tax revenues pursuant to Chapter 6 (commencing with Section 95) and prior to the allocation made pursuant to Section 75.70, an amount equal to the actual administrative costs, but not to exceed 5 percent of the revenues that have been collected on or after January 1, 1987, due to the assessments under this chapter. Those revenues shall be used solely for the purpose of administration of this chapter, regardless of the date those costs are incurred. (b) For purposes of this section: (1) “Actual administrative costs” includes only those direct costs for administration, data processing, collection, and appeal that are incurred by county auditors, assessors, and tax collectors. “Actual administrative costs” also includes those indirect costs for administration, data processing, collections, and appeal that are incurred by county auditors, assessors, and tax collectors and are allowed by state and federal audit standards pursuant to the A-87 Cost Allocation Program. (2) “Eligible county or city and county” means a county or city and county that has been certified by the State Board of Equalization as an eligible county or city and county. The State Board of Equalization shall certify a county or city and county as an eligible county or city and county only if both of the following are determined to exist: (A) The average assessment level in the county or city and county is at least 95 percent of the assessment level required by statute, as determined by the board’s most recent survey of that county or city and county performed pursuant to Section 15640 of the Government Code. (B) For any survey of a county assessment roll for the 1996–97 fiscal year and each fiscal year thereafter, the sum of the absolute values of the differences from the statutorily required assessment level described in subparagraph (A) does not exceed 7.5 percent of the total amount of the county’s or city and county’s statutorily required assessed value, as determined pursuant to the board’s survey described in subparagraph (A). (3) Each certification of a county or city and county shall be valid only until the next survey made by the board. If a county or city and county has been certified following a survey that includes a sampling of assessments, the board may continue to certify that county or city and county following a survey that does not include sampling if the board finds in the survey conducted without sampling that there are no significant assessment problems in the county or city and county. The board shall, by regulation, define “significant assessment problems” for purposes of this section, and that definition shall include objective standards to measure performance. If the board finds in the survey conducted without sampling that significant assessment problems exist, the board shall conduct a sampling of assessments in that county or city and county to determine if it is an eligible county or city and county. If a county or city and county is not certified by the board, it may request a new survey in advance of the regularly scheduled survey, provided that it agrees to pay for the cost of the survey. (Amended by Stats. 1996, Ch. 1087, Sec. 12. Effective January 1, 1997.)
  27. 75.65.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 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 6.5. Reimbursement for County Costs [75.60 - 75.66] ( Article 6.5 added by Stats. 1983, Ch. 1102, Sec. 16.5. )

    Verify source ↗

    This section creates a fund, sets out how county reimbursement claims are processed, and requires deadlines for claims, review, payment, and issuance of guidelines.

    ## 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 6.5. Reimbursement for County Costs [75.60 - 75.66] ( Article 6.5 added by Stats. 1983, Ch. 1102, Sec. 16.5. ) ## 75.65. (a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as “the fund”), which is hereby created, the sum of ten million seventy-five thousand four hundred ninety dollars ($10,075,490). (b) Money in the fund shall be allocated to counties to pay for the costs of administering this chapter in the 1983–84 fiscal year, where such costs are in excess of the amount of property tax revenue allocated for administrative costs pursuant to Section 75.60. (c) The Controller shall allocate those funds upon certification by the board and the Department of Finance that the claim by the county for reimbursement of excess administrative cost is predicated on prudent administrative practice and does not incorporate expenses which are not essential to the administration of this chapter. (d) Counties may submit claims for reimbursement for excess administrative costs of administering the provisions of this chapter to the board no later than January 15, 1984. The board shall review those claims and forward them with recommendations to the Department of Finance by March 1, 1984. If approved by the Department of Finance, the claim shall be submitted to the Controller for payment from the fund. The claim shall be paid no later than April 15, 1984. (e) The Department of Finance shall develop guidelines for county claims pursuant to this article, which shall be developed in consultation with the board and with representatives of county assessors, county auditors and county tax collectors. The guidelines shall be issued by December 1, 1983. (Amended by Stats. 1984, Ch. 846, Sec. 1.)
  28. 75.66.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 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 6.5. Reimbursement for County Costs [75.60 - 75.66] ( Article 6.5 added by Stats. 1983, Ch. 1102, Sec. 16.5. )

    Verify source ↗

    The Legislature says no further appropriation may be made beyond Section 75.65, and no reimbursement is required under this chapter because the county may use additional revenues for mandated administrative costs.

    ## 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 6.5. Reimbursement for County Costs [75.60 - 75.66] ( Article 6.5 added by Stats. 1983, Ch. 1102, Sec. 16.5. ) ## 75.66. It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.65, and no reimbursement is required by this chapter pursuant to Section 6 of Article XIII B of the California Constitution or Section 2231, because the county has authority pursuant to Section 75.60 to allocate additional revenues generated pursuant to this chapter to pay for administrative costs mandated by this chapter. (Added by Stats. 1983, Ch. 1102, Sec. 16.5. Effective September 27, 1983.)
  29. 75.7.

    ## 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 3.5. 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 ↗

    “Supplemental roll” means a roll prepared or amended under this chapter that contains properties which changed ownership or had new construction 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. ) ## 75.7. “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had new construction completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
  30. 75.70.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3.5. 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 7. Disposition of Revenues [75.70 - 75.72] ( Article 7 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    County auditors must allocate certain property tax-related revenues among specified local entities on the fiscal-year rules and deadlines in this section, and the Superintendent of Public Instruction must certify attendance counts used in the allocation formula.

    ## 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 7. Disposition of Revenues [75.70 - 75.72] ( Article 7 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.70. (a) Notwithstanding any other law, for the 1983–84 fiscal year, each county auditor shall allocate to all elementary, high school, and unified school districts within the county in proportion to each school district’s average daily attendance, as certified by the Superintendent of Public Instruction for purposes of the advance apportionment of state aid in the then current fiscal year, without respect to the allocation of property tax revenues pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, and without respect to allocation and payment of funds as provided for in subdivision (b) of Section 33670 of the Health and Safety Code, an amount equal to the additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments for the current roll under this chapter. Additional revenues generated by a rate or rates levied in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution shall be allocated to the fund for which the tax rate or rates were levied. (b) For the 1984–85 fiscal year, the county auditor shall, without respect to the allocation of property tax revenues pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, do all of the following: (1) Make the allocation and payment of funds as provided in Section 33670 of the Health and Safety Code. (2) Allocate to the county the amount determined pursuant to Section 75.60. (3) Allocate to the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraphs (1) and (2), the remainder multiplied by the county’s property tax apportionment factor determined pursuant to Section 97.5. (4) Allocate to each community college district and county superintendent of schools within the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraphs (1) and (2), the remainder multiplied by each county superintendent of schools’ and community college district’s property tax apportionment factor determined pursuant to Section 97.5. (5) Allocate to each city within the county an amount equal to the total amount of additional revenue generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraphs (1) and (2), the remainder multiplied by each city’s property tax apportionment factor determined pursuant to Section 97.5. (6) Allocate to each special district within the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraphs (1) and (2), the remainder multiplied by each special district’s property tax apportionment factor determined pursuant to Section 97.5. The amount allocated to each special district which is governed by the board of supervisors of a county or whose governing board is the same as the board of supervisors of a county, shall be subject to Section 98.6. (7) Allocate the remaining revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter to all elementary, high school, and unified school districts within the county in proportion to each school district’s average daily attendance, as certified by the Superintendent of Public Instruction for purposes of the advance apportionment of state aid in the then current fiscal year. (8) Allocate additional revenues generated by a rate levied in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution to the fund or funds for which the tax rate or rates were levied. These allocations shall be made on a timely basis but no later than 30 calendar days after the close of the preceding monthly or four-weekly accounting period. (c) For the 1985–86 fiscal year, and each fiscal year thereafter, the county auditor shall, without respect to the allocation of property tax revenues pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, do all of the following: (1) Make the allocation and payment of funds as provided in Section 33670 of the Health and Safety Code. (2) Allocate and pay to the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraph (1), the remainder multiplied by the county’s property tax apportionment factor determined pursuant to Section 96.2. (3) Allocate and pay to each county superintendent of schools and community college district within the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraph (1), the remainder multiplied by each county superintendent of schools’ and community college district’s property tax apportionment factor determined pursuant to Section 96.2. (4) Allocate and pay to each city within the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraph (1), the remainder multiplied by each city’s property tax apportionment factor determined pursuant to Section 96.2. (5) Allocate and pay to each special district within the county an amount equal to the total amount of additional revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter, less the amount determined pursuant to paragraph (1), the remainder multiplied by each special district’s property tax apportionment factor determined pursuant to Section 96.2. The amount allocated to each special district which is governed by the board of supervisors of a county or whose governing body is the same as the board of supervisors of a county, shall be subject to Section 98.6. (6) Allocate and pay the remaining revenues generated by the rate levied pursuant to subdivision (a) of Section 1 of Article XIII A of the California Constitution applied to the increased assessments under this chapter to all elementary, high school, and unified school districts within the county in proportion to each school district’s average daily attendance, as certified by the Superintendent of Public Instruction for the purposes of the advance apportionment of state aid in the then current fiscal year. (7) Allocate and pay additional revenues generated by a rate levied in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution to the fund or funds for which the tax rate or rates were levied. These allocations and payments shall be made on a timely basis but no later than 30 calendar days after the close of the preceding monthly or four-weekly accounting period. For a county with a population of 500,000 or less, the allocations may be made on a biannual basis. (d) For purposes of the certification made by the Superintendent of Public Instruction pursuant to paragraph (6) of subdivision (c), the average daily attendance of the following school districts shall be deemed to be zero: (1) In the case of multicounty school districts, the portions of the school districts located other than in the county of control. (2) A school district that is an excess tax school entity, as defined in subdivision (n) of Section 95, in the prior fiscal year. (e) The Superintendent of Public Instruction shall certify the appropriate counts of average daily attendance pursuant to subdivision (a) to each county auditor no later than July 15 of each applicable fiscal year. (f) If the average daily attendance of all elementary, high school, and unified school districts within the county is deemed to be zero by the Superintendent of Public Instruction pursuant to subdivision (d), the county auditor shall reallocate the revenues described in paragraph (6) of subdivision (c) to the entities listed in paragraphs (2) to (5), inclusive, of subdivision (c), in proportion to each entity’s percentage of revenues in comparison to the aggregate total of revenues. (g) On or before November 15 and April 15, the auditor of each county shall furnish to the Superintendent of Public Instruction the estimated amount of tax receipts pursuant to this section of each school district situated within his or her county. (h) In the event property tax revenues under this chapter are generated by a change in ownership or completed new construction which occurred on or before May 31, 1984, but are collected subsequent to the 1983–84 fiscal year, the revenues for the current roll shall be allocated to school districts as if they had been collected and allocated during this 1983–84 fiscal year. Any of the aforementioned revenues which are collected in the 1984–85 fiscal year shall be applied to school apportionments for the 1984–85 fiscal year. (Amended by Stats. 2014, Ch. 28, Sec. 88. (SB 854) Effective June 20, 2014.)
  31. 75.71.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3.5. 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 7. Disposition of Revenues [75.70 - 75.72] ( Article 7 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    For certain special districts, the county auditor must send the allocated amounts directly to the district, and those amounts may not be reduced under Section 98.6.

    ## 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 3.5. 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 7. Disposition of Revenues [75.70 - 75.72] ( Article 7 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.71. Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district governed by a county board of supervisors or whose governing board is the same as the county board of supervisors, shall not be reduced pursuant to Section 98.6 and shall be disbursed directly to the district by the county auditor. (Repealed and added by Stats. 1984, Ch. 448, Sec. 2. Effective July 16, 1984.)
  32. 75.72.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 3.5. 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 7. Disposition of Revenues [75.70 - 75.72] ( Article 7 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    Penalties, costs, and other charges from delinquent supplemental taxes must be distributed under Part 8 (starting at Section 4651).

    ## 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 7. Disposition of Revenues [75.70 - 75.72] ( Article 7 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.72. Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651). (Amended by Stats. 1985, Ch. 106, Sec. 118.)
  33. 75.8.

    ## 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 3.5. 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 ↗

    “New base year value” means the full cash value of property on the date it changes ownership or, for new construction, on the date it 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. ) ## 75.8. “New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed. (Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
  34. 75.80.

    ## 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 8. Effective Date [75.80- 75.80.] ( Article 8 added by Stats. 1983, Ch. 498, Sec. 133. )

    Verify source ↗

    This chapter applies to changes in ownership and new construction completed on or after July 1, 1983.

    ## 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 8. Effective Date [75.80- 75.80.] ( Article 8 added by Stats. 1983, Ch. 498, Sec. 133. ) ## 75.80. This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983. (Amended by Stats. 1983, Ch. 1102, Sec. 17.5. Effective September 27, 1983.)
  35. 75.9.

    ## 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 ↗

    “Taxable value” is generally the lower of adjusted base year full value or full cash value on the lien date, with a special rule for certain state-assessed real property.

    ## 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. ) ## 75.9. “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less. In the case of real property which, prior to the date of the change in ownership or completion of new construction, was assessed by the board pursuant to Section 19 of Article XIII of the California Constitution, “taxable value” means that portion of the state-assessed value determined by the board to be properly allocable to the property which is subject to the supplemental assessment. (Amended by Stats. 1987, Ch. 498, Sec. 1.)
  36. 7505.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    The board may revoke a person’s license if the person refuses or neglects to comply with this part or with board rules or regulations adopted under it.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7505. The board may revoke the license of any person who refuses or neglects to comply with any provisions of this part or any rule or regulation of the board prescribed and adopted under this part. (Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  37. 7506.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    The board may revoke a supplier’s license if the license holder stops engaging in certain motor vehicle fuel activities.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7506. The board may revoke any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of motor vehicle fuel, producing of blended motor vehicle fuel, owning or holding inventory position of motor vehicle fuel, or owning or operating a refinery or terminal as any of the following: (a) A blender, as defined in Section 7308. (b) An enterer, as defined in Section 7311. (c) A position holder, as defined in Section 7332. (d) A refiner, as defined in Section 7334. (e) A terminal operator, as defined in Section 7340. (f) A throughputter, as defined in Section 7341. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  38. 7507.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    Before revoking a license, the board must notify the licensee and give the licensee 10 days to show cause why the license should not be 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7507. Before revoking any license the board shall notify the licensee to show cause within 10 days after the notice is given, why his or her license should not be revoked. The notice 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.)
  39. 7508.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    The board may cancel a license under this part immediately when it is surrendered, and must let the person show cause before revoking 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7508. The board may cancel any license issued under this part immediately upon surrender thereof but before revoking a license the board shall allow the person an opportunity to show cause as provided in Section 7507. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  40. 7509.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    If a person’s license is revoked or cancelled, or the person stops business, any motor vehicle fuel still in the person’s possession or ownership is treated as removed, entered, sold, delivered, or used and can be subject to jeopardy determination if the board thinks that is needed to secure tax payment.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7509. Upon revocation or cancellation of the license of the person or upon his or her cessation of business, all motor vehicle fuel remaining in his or her possession or ownership shall be deemed removed, entered, sold, delivered, or used and subject to jeopardy determination as provided in Section 7698 if, in the judgment of the board, it is necessary to ensure payment of the tax with respect to the removal, entry, sale, delivery, or use of the motor vehicle fuel. (Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  41. 7510.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    After a revoked license, the board must reinstate the permit once the person pays the determined tax, interest and penalties, fully complies with the part, and pays a $50 reinstatement fee.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7510. Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 8126. (Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  42. 7511.

    ## 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    A person may not operate in this state after a license has been 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 6. Revocation of License [7505 - 7511] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7511. It is unlawful for any person to operate in this state after a license has been revoked. (Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  43. 7520.

    ## 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 7. Licensing of Locations [7520- 7520.] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 10. )

    Verify source ↗

    People who must be licensed by the board must give the board their agents’ names and addresses, the locations of their California offices or business places, and any other information the board asks for.

    ## 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 7. Licensing of Locations [7520- 7520.] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 10. ) ## 7520. Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state, the location of all offices or other places of business in this state, and any other information as the board may require. (Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  44. 755.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board must send county auditors specified property value estimates by July 15, may skip an estimate for a dormant revenue district unless timely written notice of a proposed levy is received, and all furnished information is open to inspection during office hours.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. ) ## 755. (a) On or before July 15, the board shall transmit to each county auditor an estimate of the total unitary value and operating nonunitary value of state-assessed property in the county and of nonunitary state-assessed property in each revenue district in the county. An estimate need not be made for a revenue district that did not levy a tax or assessment during the preceding year unless the board receives on or before January 1 preceding the fiscal year for which the levy is to be made a notice in writing of the proposed levy. The estimate shall be regarded as establishing the total assessed value of state-assessed property in the county and each revenue district in the county for the purpose of determining tax rates, subject only to those changes as may be transmitted on or prior to July 31. All information furnished pursuant to this section is at all times during office hours open to inspection by any interested person or entity. (b) Notwithstanding subdivision (a), in making the estimate referred to in subdivision (a), the value of property described in paragraph (1) of subdivision (a) of Section 100.1 and the nonunitary value of the property of regulated railway companies, property subject to subdivisions (i), (j), (k), and (l) of Section 100, and property subject to Section 100.9 shall be allocated by revenue district. (c) The amendments made to this section by the act that added this subdivision apply for the 2007–08 fiscal year and for each fiscal year thereafter. (Amended by Stats. 2010, Ch. 433, Sec. 3. (AB 308) Effective September 29, 2010.)
  45. 756.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board must send the county auditor an assessment roll by July 31, and may have to provide an estimate and roll-change statement if a proposed levy notice is timely filed and the roll omits the district’s assessments.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. ) ## 756. (a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by the board in the county and the nonoperating nonunitary assessments made by the board in each city and revenue district in the county; provided, however, that the roll need not show the assessments made by the board in a revenue district which did not levy a tax or assessment during the preceding year. The roll is at all times, during office hours, open to the inspection of any person representing any taxing agency or revenue district, or any district described in Section 2131. If the roll does not show the assessments in a revenue district as herein provided and a notice of a proposed levy is furnished to the board in writing, on or before January 1 preceding the fiscal year for which the levy is to be made, the board shall furnish an estimate of the total assessed value of nonoperating nonunitary state-assessed property in the district and shall transmit thereafter to the county auditor a statement of roll change showing the nonoperating nonunitary assessments made by the board in the district. (b) Notwithstanding subdivision (a), in making the roll referred to in subdivision (a), the value of property described in paragraph (1) of subdivision (a) of Section 100.1 and the nonunitary value of the property of regulated railway companies, property subject to subdivisions (i), (j), (k), and (l) of Section 100, and property subject to Section 100.9 shall be enrolled by revenue district. (c) The amendments made to this section by the act that added this subdivision apply for the 2007–08 fiscal year and for each fiscal year thereafter. (Amended by Stats. 2010, Ch. 433, Sec. 4. (AB 308) Effective September 29, 2010.)
  46. 758.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    If the board roll has been sent to local auditors, the board may make an escaped-property assessment or roll correction, and it must notify the affected assessee in writing with timing and filing information.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. ) ## 758. If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At least 30 days prior to transmitting a statement of assessment of escaped property or making a roll correction, the board shall notify the assessee whose property’s full value has increased as a result of an escape assessment or roll correction of the assessed value of that property as it shall appear on the corrected roll. The notice shall be mailed to the assessee at its address shown in the records of the board. The notice shall advise the assessee of the date by which and the place where a petition for reassessment may be filed. The date for filing the petition shall not be less than 50 days from the date of the mailing of the notice of value. The provisions of Sections 741 to 744, inclusive, shall be applicable to petitions and hearings pursuant to this section except for the dates prescribed for decisions of the board. (Amended by Stats. 2000, Ch. 647, Sec. 12. Effective January 1, 2001.)
  47. 759.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    The board may extend the petition-for-reassessment filing period once, by up to 15 days, if a written request is filed before the current period ends. If no timely petition is filed under the board’s notice, the escape assessment or roll correction becomes final when the filing 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. ) ## 759. (a) If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape assessment or roll correction shall become final at the expiration of the period for filing a petition for reassessment specified by that notice. (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. 13. Effective January 1, 2001.)
  48. 760.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. )

    Verify source ↗

    If an assessed amount on the secured roll becomes delinquent, the tax collector may use unsecured-roll collection procedures. Before doing that, the tax collector must send a notice of delinquency at least 60 days in advance.

    ## 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 4. Assessment Estimates and Assessment Roll [755 - 760] ( Heading of Article 4 added by Stats. 1976, Ch. 877. ) ## 760. (a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of taxes on the unsecured roll to collect the amount assessed by the board. (b) Not less than 60 days prior to initiating procedures applicable to the collection of delinquent taxes on the unsecured roll pursuant to this section, the tax collector shall send a notice of delinquency stating intent to enforce collection. (c) The notice required by subdivision (b) shall set forth the following information: (1) The name of the assessee. (2) The description of the property assessed. (3) The assessed value of the property. (4) The fact that collection will be enforced on the unsecured roll in the amount of the tax, penalty, interest and actual costs of collection. (Amended by Stats. 2000, Ch. 116, Sec. 1. Effective January 1, 2001.)
  49. 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Suppliers must file a fuel-tax return with the board and submit the tax remittance by the end of the following month.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7651. Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of motor vehicle fuel removed, sold, or entered within this state during each calendar month, or that monthly period ended during that calendar month as the board may authorize, the amount of tax due for the month covered by the return, and other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the month following the monthly period to which it relates, together with a remittance payable to the Controller for the amount of tax due for that period less whatever amounts may have been paid theretofore for the same period because of returns, prepayment forms, and payments made on a weekly basis. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2002, Ch. 459, Sec. 2. Effective January 1, 2003.)
  50. 7652.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Terminal operators must file board-prescribed reports and authenticate them; the board may allow an IRS-based alternative and can require different reporting periods.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7652.5. (a) Each terminal 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, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, the following: (1) The name and license number of each person that is a position holder at each terminal it operates; (2) The amount of motor vehicle fuel received at each terminal it operates; (3) The identity of each position holder with respect to the rack removals of motor vehicle fuel from each terminal it operates and the volume and dates of the removals; (4) The amount of motor vehicle fuel stored at each terminal it operates; (5) The destination (by state) of all motor vehicle fuel removed at a terminal rack of each terminal it operates, to the extent that information has been provided to the terminal operator; and (6) Any other information required by the board for the proper administration of this part. The terminal operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) Upon written approval of the board, a terminal operator may satisfy the requirements of subdivision (a) above by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the terminal operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a terminal operator to file reports as specified in subdivision (a). (Amended by Stats. 2002, Ch. 459, Sec. 3. Effective January 1, 2003.)
  51. 7652.7.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Pipeline operators and vessel operators must file monthly reports with the board in the board’s required form, unless they use the written-approval alternative in subdivision (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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7652.7. (a) Each pipeline operator and vessel 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, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following: (1) The amount of motor vehicle fuel delivered to each terminal or refinery. (2) The location of the terminal or refinery where the motor vehicle fuel was delivered. (3) The date of delivery. (4) Any other information required by the board for the proper administration of this part. The pipeline operator and vessel operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) Upon written approval of the board, a pipeline operator and vessel operator may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the pipeline operator and vessel operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a pipeline operator and vessel operator to file reports as specified in subdivision (a). (Amended by Stats. 2002, Ch. 459, Sec. 4. Effective January 1, 2003.)
  52. 7652.8.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Each train operator must file a board-prescribed report about fuel deliveries and related details by the end of the following month.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7652.8. 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, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following: (a) The amount of motor vehicle fuel, alcohol, and aircraft jet fuel delivered into, out of, or within this state. (b) The location where the motor vehicle fuel, alcohol, or aircraft jet fuel was delivered. (c) The date of delivery. (d) Any other information required by the board for the proper administration of this part. The train operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Added by Stats. 2008, Ch. 306, Sec. 7. Effective January 1, 2009.)
  53. 7653.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Certain taxpayers must file a return by February 28, 2002, and include a remittance to the Controller; specified distributors must report tax-paid gallons, and the tax on those gallons can be used as a credit.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7653. (a) Each person subject to the tax imposed under Section 7361, on or before February 28, 2002, shall prepare and file with the board, on forms prescribed by the board, a return showing the total number of gallons of motor vehicle fuel owned by the person on January 1, 2002, for which a tax has not been imposed under Part 2 (commencing with Section 7301) as in effect on December 31, 2001, the amount of the tax imposed, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the Controller in the amount of tax due. (b) Any distributor, as defined in paragraph (3) of subdivision (b) of Section 7361, who has tax-paid motor vehicle fuel in the bulk transfer/terminal system on January 1, 2002, which was purchased prior to January 1, 2002, shall report the tax-paid gallons on the subdivision (a) return. The amount of taxes paid on the tax-paid gallons shall constitute a credit against the amount of taxes due and payable on the subdivision (a) return, or on the supplier’s January 2002 return required under Section 7651, and for each succeeding return until the credit is fully utilized. (Amended by Stats. 2001, Ch. 429, Sec. 30. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  54. 7653.1.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Certain storage-tax payers must file a return with the board by August 31, 2010, using the board’s form, and include a remittance to the Controller for the tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7653.1. On or before August 31, 2010, each person subject to the storage tax imposed under Section 7361.1 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid motor vehicle fuel, other than aviation gasoline, owned by the person on July 1, 2010, the amount of the storage tax, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the Controller in the amount of tax due. (Repealed and added by Stats. 2011, Ch. 6, Sec. 28. (AB 105) Effective March 24, 2011.)
  55. 7653.2.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Certain storage-tax payers must file a return with the board by January 1, 2018, using the board’s form, and send a remittance to the Controller for the tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7653.2. On or before January 1, 2018, each person subject to the storage tax imposed under Section 7361.2 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid motor vehicle fuel owned by the person on November 1, 2017, the amount of the storage tax, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the Controller in the amount of tax due. (Amended by Stats. 2018, Ch. 92, Sec. 188. (SB 1289) Effective January 1, 2019.)
  56. 7655.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    Late payment or late filing can trigger a 10% penalty under this section, and late payment also triggers 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7655. (a) Any person who fails to pay the amount of tax shown to be due by his or her return on or before the last day of the month following the monthly period to which it relates shall pay a penalty of 10 percent of the tax, together with interest on that tax at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable to the state until the date of payment. (b) Any supplier who fails to file a return in accordance with the due date set forth in Section 7651 shall pay a penalty of 10 percent of the amount of the tax, exclusive of prepayments, with respect to the period for which the return is required. (c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the tax for which the return is required, exclusive of any prepayments, for any one return. (Amended (as added by Stats. 2000, Ch. 1053) by Stats. 2001, Ch. 251, Sec. 8. Effective January 1, 2002.)
  57. 7655.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    The department must calculate interest at the modified adjusted daily rate in certain cases involving late electronic tax payments or prepayments.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7655.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax or prepayment was due until the date of payment, if all of the following occur: (1) The payment of tax or the prepayment was made one business day after the date the tax or prepayment was due. (2) The person was granted relief from all penalties that applied to that payment of tax or prepayment. (3) The person files for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department. (e) This section shall only apply to electronic payments or prepayments of taxes. (Amended by Stats. 2021, Ch. 432, Sec. 16. (SB 824) Effective January 1, 2022.)
  58. 7656.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    The board may extend certain report, return, or tax-payment deadlines for good cause or in a disaster, and a person who gets an extension must still pay interest on the tax.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7656. (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or return or paying any tax required under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax would have been due without the extension to the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 2. (AB 1559) Effective September 9, 2016.)
  59. 7656.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    During a state of emergency, the department may extend certain tax filing and payment deadlines for up to three months, and affected persons do not need to request the extension.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7656.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 13. (SB 1496) Effective January 1, 2023.)
  60. 7657.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    A person may be relieved from certain fuel tax penalties if the department finds reasonable cause and no willful neglect, and the person generally must file a sworn statement asking for relief.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7657. (a) If the department finds that a person’s failure to make a timely report, return, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 7655, 7659.5, 7659.6, 7659.9 7660, 7705, and 7713. (b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 474, Sec. 14. (SB 1496) Effective January 1, 2023.)
  61. 7657.1.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A person may get relief from motor vehicle fuel taxes, penalties, and interest if the board finds the person missed a timely return or payment because the person reasonably relied on the board’s written advice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7657.1. (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  62. 7657.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A spouse may be relieved of tax liability, including interest and penalties, if the understatement or nonpayment was attributable to the other spouse and the requesting spouse did not know and had no reason to know, and relief would be equitable.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7657.5. (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of tax liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether or not the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) to the extent that the liability is attributable to that understatement or nonpayment of tax. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar months subject to the provisions of this part, but shall not apply to any calendar month that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether or not a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a supplier entering, removing, or selling taxable motor vehicle fuel or an aircraft jet fuel dealer selling or using taxable aircraft jet fuel to which the understatement is attributable. If neither spouse rendered substantial services as a supplier or aircraft jet fuel dealer, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to the effective date of this section. (Added by Stats. 2007, Ch. 342, Sec. 33. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.)
  63. 7658.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A person may get relief from certain interest charges if a disaster caused a late return or payment and the failure was despite ordinary care and no willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7658. (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 7655, 7656, 7659.9, 7661, and 7706. (b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief. (c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b). (2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 474, Sec. 15. (SB 1496) Effective January 1, 2023.)
  64. 7658.1.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board may, in its discretion, relieve some or all interest if the tax was not paid because of an unreasonable error or delay by a board employee, but only for tax liabilities arising in taxable periods starting on or after January 1, 2000. A person seeking relief must file a statement under penalty of perjury with 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7658.1. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the person. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 11. Effective January 1, 2002.)
  65. 7658.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Payments on a delinquent tax must be applied first to interest, then to penalties, and only then to the tax itself.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 1. Returns, Reports, and Payments [7651 - 7658.5] ( Article 1 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7658.5. Every payment on a delinquent tax shall be applied as follows: (a) First, to any interest due on the tax. (b) Second, to any penalty imposed by this part. (c) The balance, if any, to the tax itself. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  66. 7659.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    This article applies to suppliers who are required to file a supplier’s return 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659. The provisions of this article apply to suppliers required to file a supplier’s return pursuant to Section 7651. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  67. 7659.1.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Some taxpayers must make monthly prepayments if the board notifies them in writing and their estimated tax liability averages $900,000 or more per month.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.1. Upon written notification by the board, any person whose estimated tax liability under this part averages nine hundred thousand dollars ($900,000) or more per month, as determined by the board, shall, without regard to the tax in any one month, make a prepayment as prescribed in this section. The prepayment requirement may be satisfied by making a prepayment of an amount not less than 95 percent of the tax liability for the month to which the prepayment applies or a prepayment not less than 95 percent of the amount of the tax liability reported for the previous month. Prepayments shall be made for the monthly periods designated by the board and during each succeeding monthly period until further notification by the board in writing. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  68. 7659.2.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A prepayment must be reported in the board’s form and filed with the board by the 15th day after each monthly period, together with the remittance due, unless Article 2.5 applies.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.2. Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and shall be filed with the board on or before the 15th day following each monthly period together with a remittance payable to the Controller of the amount due. (Amended (as added by Stats. 2001, Ch. 251) by Stats. 2001, Ch. 251, Sec. 12. Effective January 1, 2002.)
  69. 7659.3.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A prepayment amount counts as a credit against the monthly fuel taxes due, and any unused credit carries forward until it is fully used.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.3. The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the monthly period for which the prepayment was made and for each succeeding monthly prepayment or period until the credit is fully utilized. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  70. 7659.4.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board may use tax returns and other information it has or later receives when deciding whether a person’s estimated tax liability averages $900,000 or more per month.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.4. In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, the board may consider tax returns filed pursuant to this part as well as any information in the board’s possession or which may come into its possession. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  71. 7659.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a required prepayment is late but still paid by the end of the following month, a 6% penalty applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.5. Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a timely prepayment but makes that prepayment before the last day of the month following the monthly period for which the prepayment was due, shall also pay a penalty of 6 percent of the amount of prepayment. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  72. 7659.6.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a person required to make a prepayment under Section 7659.1 misses the deadline, but still files a timely return and payment for that month, the person must pay 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.6. Any person required to make a prepayment pursuant to Section 7659.1 who fails to make a prepayment before the last day of the month following the monthly period for which the prepayment became due and who files a timely return and payment for the monthly period for which the prepayment became due shall pay a penalty of 6 percent of the amount equal to 95 percent of the tax liability for the monthly period for which the required prepayment was not made. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  73. 7659.7.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a required prepayment or part of a prepayment deficiency results from negligence or intentional disregard, the penalty is 10%, with a stated exception for certain sections.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.7. (a) If the failure to make a prepayment as described in Section 7659.6 is due to negligence or intentional disregard of this part or authorized rules and regulations, the penalty shall be 10 percent, instead of 6 percent. (b) If any part of a deficiency in prepayment is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the deficiency shall be paid. (c) The provisions of this section shall not apply to amounts subject to the provisions of Sections 7655, 7660, 7662, 7672, 7673, and 7726. (d) The 10-percent negligence penalty shall become due and payable and shall be ascertained and determined in the same manner as the deficiency determination under Article 4 (commencing with Section 7670) of this chapter. The provisions of Article 6 (commencing with Section 7710) of this chapter shall be applicable with respect to the finality of the determination and the right of the supplier to petition for redetermination. (Amended by Stats. 2007, Ch. 342, Sec. 34. Effective January 1, 2008.)
  74. 7659.8.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    A board notification may be served personally or by mail, using the service method prescribed for notices of 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2. Prepayments [7659 - 7659.8] ( Article 2 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7659.8. Notification by the board, provided for in Section 7659.1, may be served personally or by mail in the manner prescribed in Section 7671 for service of notice of a deficiency determination. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  75. 7659.9.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. )

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    This section requires certain fuel-tax payers to use electronic funds transfer, lets some lower-liability payers do so only with board approval, and imposes filing deadlines and penalties for noncompliance.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. ) ## 7659.9. (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated tax liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the board. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform an electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 7651) and Article 1.1 (commencing with Section 7659). Payment is deemed complete on the date the electronic funds transfer is initiated, if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes, exclusive of prepayments, with respect to the period for which the return is required. (e) (1) Except as provided in paragraph (2), any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted. (2) A person required to remit prepayments pursuant to this article who remits a prepayment by means other than an appropriate electronic funds transfer shall pay a penalty of 6 percent of the prepayment incorrectly remitted. (f) Except as provided by Sections 7659.5 and 7659.6, any person who fails to pay any tax to the state or any amount of tax required to be paid to the state, except amounts of determinations made by the board under Article 2 (commencing with Section 7660) or Article 2.5 (commencing with Section 7670), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax or the amount of tax required to be paid became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated tax liability averages twenty thousand dollars ($20,000) or more per month, the board may consider tax returns filed pursuant to this part and any other information in the board’s possession. (h) Except as provided in subdivision (i), the penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due, exclusive of prepayments, for any one return. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 7655. (i) The penalties imposed with respect to paragraph (2) of subdivision (e) and Sections 7659.5 and 7659.6 shall be limited to a maximum of 6 percent of the prepayment amount. (j) The board shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2005, Ch. 519, Sec. 2. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  76. 7659.91.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. )

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    A person may be relieved from a specified penalty if the board finds the payment failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and without willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. ) ## 7659.91. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 7659.9. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2001, Ch. 251, Sec. 13. Effective January 1, 2002.)
  77. 7659.92.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. )

    Verify source ↗

    This section defines electronic funds transfer, automated clearinghouse, ACH debit, ACH credit, and Fedwire transfer, and assigns who pays certain banking costs.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. ) ## 7659.92. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person, through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 7659.9 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2001, Ch. 251, Sec. 13. Effective January 1, 2002.)
  78. 7659.93.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. )

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    Electronic filings under this part must follow the board’s prescribed method or form; electronic documents filed by the taxpayer in the required form count as signed original documents.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9 - 7659.93] ( Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13. ) ## 7659.93. (a) Any return, report, declaration statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, report, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (d) Upon written approval of the board, a person may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the person under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board, in its sole discretion, may rescind its approval and require a person to file reports as specified in subdivision (a). (Added by Stats. 2001, Ch. 429, Sec. 33. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  79. 7660.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a supplier does not file a required return on time, the board must estimate the fuel activity, determine the tax due, and add a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7660. If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle fuel removals, entries or sales for the period for which he or she made no return within the time required. Upon the basis of this estimate the board shall determine the tax due from the supplier, and shall add to the tax a penalty of 10 percent thereof. The board may make a determination for more than one period and may make one or more determinations for the same period. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  80. 7661.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    Determinations made under this section must bear interest, excluding penalties, at the modified adjusted monthly rate set under Section 6591.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7661. All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month after the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  81. 7662.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    If a supplier fails to file a return because of fraud or intent to evade the tax, an additional penalty of 25% of the tax is added.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7662. If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10 percent penalty provided in Section 7660. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  82. 7663.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. )

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    The board must promptly give a delinquent supplier written notice of the estimate, tax, and penalty after making its determination.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 3. Determination if No Return Made [7660 - 7663] ( Article 3 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7663. Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice 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. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  83. 7670.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board may make a deficiency determination of tax owed by a supplier if it is not satisfied with the supplier’s return.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7670. If the board is not satisfied with the return made by any supplier, it may make a deficiency determination of the tax required to be paid by the supplier based upon information contained in the return or upon any information in the possession of the board. The board may make a determination for more than one period and may make one or more determinations for the same period. When a business is discontinued a determination may be made at any time thereafter, within the period specified in Section 7675, as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  84. 7671.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The department must give the supplier written notice of its determination, and the notice must be served by one of the listed methods.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7671. The department shall give the supplier written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the supplier at the supplier’s address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility maintained or provided by the United States Postal Service, without extension of time for any reason. (b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of that delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (c) (1) By delivering the notice electronically via secure transmission when either of the following applies: (A) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 17. (SB 1528) Effective January 1, 2025.)
  85. 7672.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If part of a deficiency comes from neglect or intentional disregard of the law or regulations, a 10% penalty is added to the deficiency determination.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7672. If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  86. 7673.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7673. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount of the determination shall be added thereto. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  87. 7674.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    All deficiency determinations, except penalties, must bear interest at the modified adjusted monthly rate until paid.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7674. All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  88. 7675.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A deficiency notice generally must be given to the supplier within three years, but a failure to make a return extends the period to eight years.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7675. Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be given to the supplier within three years after the last day of the month following the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of a failure to make a return the notice of determination shall be served within eight years after the date the return was due. (Amended by Stats. 2024, Ch. 499, Sec. 18. (SB 1528) Effective January 1, 2025.)
  89. 7675.1.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7675.1. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 19. (SB 1528) Effective January 1, 2025.)
  90. 7676.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A deficiency-determination notice may be served after the usual deadline if the taxpayer agreed in writing, and the agreed period can be extended by later written agreements.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 4. Deficiency Determinations [7670 - 7676] ( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7676. If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 20. (SB 1528) Effective January 1, 2025.)
  91. 7698.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If the board thinks tax collection will be delayed and jeopardized, it must determine the tax amount and note that fact; the amount determined is immediately due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7698. If the board believes that the collection of any amount of tax imposed under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  92. 7699.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If the supplier does not pay the specified tax, interest, and penalty within 10 days after notice, the jeopardy determination becomes final unless a redetermination petition is filed in time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7699. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the supplier of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 (commencing with Section 7710) shall attach to the amount specified. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  93. 7700.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A supplier facing a jeopardy determination may seek redetermination, but must file the petition with the board within 10 days after notice and must deposit whatever security the board requires at filing.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7700. The supplier against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 6 (commencing with Section 7710). He or she shall, however, file the petition for redetermination with the board within 10 days after the service upon him or her of notice of the determination. At the time of filing the petition for redetermination, the supplier shall deposit with the board such security as it may deem necessary to ensure compliance with this part. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  94. 7700.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7700.5. In accordance with these rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive. (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person. (c) To request the release of all or a part of the property to the person. (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 7700, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 7699 relating to the finality date of the determination or to penalty or interest. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  95. 7701.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If the board decides it is necessary to ensure payment of fuel taxes, it may require a supplier to file weekly returns and make weekly tax payments.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7701. If the board deems the procedure necessary in order to insure payment to the state of the amount of taxes due from any supplier under this part, it may require the supplier to make returns and payments of taxes on a weekly basis. The supplier must then file a return each Tuesday showing the total number of gallons of motor vehicle fuel removed, entered, or sold by the supplier during the week ending the Saturday next preceding, the amount of tax due for that week and such other information as the board deems necessary for the proper administration of this article. The return shall be accompanied by a remittance payable to the Controller for the amount of tax due for the period covered. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  96. 7702.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A supplier who must make weekly payments still has to file the verified monthly return required by Article 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7702. A supplier required to make weekly payments is not relieved of the duty of filing the verified monthly return required by Article 1 (commencing with Section 7651). (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  97. 7703.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A supplier who pays tax in weekly installments must file weekly returns and pay the full amount under the board’s terms and conditions, or the supplier’s license may be revoked immediately.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7703. Whenever any supplier who is required to pay tax in weekly installments as provided by Section 7701 fails to make a weekly return or to pay the full amount in accordance with the terms and conditions prescribed by the board, the supplier’s license may be revoked forthwith. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  98. 7704.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a supplier misses a weekly return or payment, the unpaid installment becomes immediately due, the board must make a jeopardy determination, and the Controller and Attorney General must collect the tax right away.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7704. If a supplier fails to make the supplier’s weekly return or to pay any weekly installment of the tax, or any part thereof, pursuant to the requirement imposed upon the supplier under Section 7701, the full amount of the installment becomes immediately due and payable. The board shall thereupon make a jeopardy determination under Section 7698 and the Controller and the Attorney General shall forthwith collect the tax due from the supplier in the manner prescribed by Chapters 5 (commencing with Section 7651) and 6 (commencing with Section 7851). All provisions of those chapters, where relevant, apply to collections required to be made under this article. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  99. 7705.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Suppliers who miss a weekly fuel tax payment on time can incur a 5% penalty, and a later unpaid installment can incur an additional 10% 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7705. If any supplier fails to pay any weekly installment of tax shown to be due by the supplier’s return on the Tuesday when required to be paid, a penalty of 5 percent shall be added thereto. In addition, if any weekly installment of tax remains unpaid on the last day of the month following the month during which the last of the removals, entries for sales occurred on which the weekly installment was levied, a penalty of 10 percent of the installment, exclusive of penalties, shall be added thereto. The weekly installment shall be deemed not paid or unpaid on any particular day: (a) If not paid prior to 5 p.m. of that day, when paid in person. (b) If the envelope in which the remittance is enclosed bears a post office cancellation mark dated later than that day, when paid by mail. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  100. 7706.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Jeopardy determinations must bear interest at a specified monthly rate, excluding penalties.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7706. All jeopardy determinations including those made under Section 7704, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  101. 7707.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Any notice required by this article must be given using the method set out in 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698 - 7707] ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7707. Any notice required by this article 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. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  102. 7710.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A supplier may petition the board for redetermination within 30 days after notice of the determination.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7710. Any supplier against whom a determination is made by the board under Article 3 (commencing with Section 7660) and Article 4 (commencing with Section 7670) may petition for a redetermination within 30 days after the date the notice thereof is given to him. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  103. 7710.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7710.5. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for the redetermination. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  104. 7711.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a petition for redetermination is filed within 30 days, the board must reconsider the determination and may need to give the supplier an oral hearing and 10 days' notice.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7711. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in his or her petition shall grant him or her an oral hearing and shall give him or her 10 days notice of the time and place of the hearing. Service of notice shall be as prescribed by Section 7671. The board may continue the hearing from time to time as may be necessary. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  105. 7711.5.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board may change a determination before it becomes final, but it can raise the amount only if it asserts a claim for the increase at or before the hearing, and usually within eight years after the return was due.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7711.5. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 7662, Section 7673, or Section 7726 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  106. 7712.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A board order or decision on a petition for redetermination becomes final 30 days after notice is given to the 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7712. The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the supplier as prescribed by Section 7671. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  107. 7713.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    Motor vehicle fuel tax determinations become due when final, and late payment triggers a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7713. All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. Payments shall be made in the form of a remittance payable to the Controller and shall be filed with the board together with a copy of the notice of determination which the board shall furnish to the supplier for that purpose. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  108. 7714.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    When making a determination, the board may offset overpayments, related interest, penalties, and interest on underpayments against amounts owed for other periods.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7714. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on the underpayments and overpayments shall be computed in the manner set forth in Sections 7674 and 8130. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  109. 7715.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board must deposit payments received from suppliers into the State Treasury for the Controller and send the Controller advices of those payments.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7715. All payments received by the board from suppliers under this part shall be deposited by the board for the Controller in the State Treasury and appropriate advices of those payments shall be transmitted to the Controller by the board. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  110. 7716.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board must tell the Controller about determinations made under this chapter and amounts self-determined under this part, and the Controller must keep a record of those matters.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 6. Redeterminations [7710 - 7716] ( Article 6 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7716. The board shall notify the Controller of any and all determinations made pursuant to this chapter as well as the amounts self-determined under this part, and the Controller shall keep an appropriate record of all such matters. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  111. 7726.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    If a person starts acting as a supplier without first getting a license, the tax, penalties, and interest become immediately due. The board must determine the amount, add a 25% penalty, and notify the unlicensed supplier; the penalty may be waived for reasonable cause.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7726. (a) If any person becomes a supplier without first securing a license, the tax, applicable penalties and interest, if any, become immediately due and payable on account of all motor vehicle fuel removed, sold, or entered by the supplier. (b) The board shall forthwith ascertain as best it may the amount of motor vehicle fuel removed, sold, or entered and shall determine immediately the tax on the amount, adding to the tax a penalty of 25 percent of the amount of the tax, and shall give the unlicensed supplier notice of this determination as prescribed by Section 7671; provided, however, that where the board determines that failure to secure a license was due to reasonable cause, the penalty may be waived. The provisions of Sections 7699 and 7700 shall be applicable with respect to the finality of the determination and the right of the unlicensed supplier to petition for a redetermination. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  112. 7727.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board must immediately determine the backup tax, interest, and penalties, and notify the highway vehicle operator/fueler. A 25% or $500 penalty applies, whichever is greater, unless penalty relief is granted for reasonable cause.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7727. (a) The backup tax imposed under Section 7364 and any applicable penalties and interest shall be immediately due and payable. The board shall forthwith ascertain as best it may the amount of motor vehicle fuel sold, or delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle, or sold and delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle, and shall determine immediately the tax on the amount and shall give the highway vehicle operator/fueler notice of this determination as prescribed by Section 7671. The determination shall include interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the date the backup tax applies until the date of remittance to the state. The provisions of Sections 7699 and 7700 shall be applicable with respect to the finality of the determination and the right of the highway vehicle operator/fueler to petition for a redetermination. (b) A penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, shall be added to the tax. (c) If both the penalty specified in this section and in Section 7405 are otherwise applicable, only the penalty totaling the greatest amount shall be imposed, and, the penalty specified in this section shall be imposed only if the amount of penalty exceeds any other applicable penalty. (d) Where the board determines that the sale, delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle, or sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of untaxed motor vehicle fuel was due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty. A person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the request for relief is based. (e) All administrative provisions contained in this part that apply to a supplier shall also be applicable to a highway vehicle operator/fueler. (Amended by Stats. 2001, Ch. 429, Sec. 34. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  113. 7728.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The board must file a copy of the jeopardy determination with the Controller, and the Controller must promptly collect the tax, penalty, and interest from the unlicensed supplier by seizure and sale of property.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7728. The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the unlicensed supplier by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  114. 7729.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    At the Controller’s request, the Attorney General must sue to collect tax, penalty, and interest determined against an unlicensed 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7729. At the request of the Controller, the Attorney General shall commence and prosecute to final determination an action at law to collect the tax, penalty, and interest, or any part thereof, determined against an unlicensed supplier. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  115. 7730.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    A certified copy of the jeopardy determination can be used as prima facie evidence that an unlicensed supplier owes the state the tax, penalties, and interest calculated under Section 7706.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7730. In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the unlicensed supplier is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 7706. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  116. 7731.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    The state's remedies are cumulative.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7731. The foregoing remedies of the state are cumulative. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  117. 7732.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. )

    Verify source ↗

    This section says that taking action under this article does not protect an unlicensed supplier or a highway vehicle operator/fueler from the penal provisions of this part.

    ## 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 5. Determinations and Payments [7651 - 7732] ( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ## ARTICLE 7. Payments by Unlicensed Persons [7726 - 7732] ( Article 7 added by Stats. 2000, Ch. 1053, Sec. 12. ) ## 7732. No action taken pursuant to this article relieves the unlicensed supplier or a highway vehicle operator/fueler in any manner from the penal provisions of this part. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  118. 7851.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If a supplier is delinquent in tax or has an unpaid determination, the Controller may notify persons holding the supplier’s credits, property, or debts, subject to a 10-year time limit and a special rule for state officers and agencies.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 7851. If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the Controller may, not later than 10 years after the payment became delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the supplier, or owing any debts to the supplier. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller. (Amended by Stats. 2000, Ch. 1053, Sec. 13. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  119. 7852.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    After notice, the notified persons must not transfer or otherwise dispose of the listed credits, personal property, or debts until the Controller consents or 60 days pass, whichever happens first.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 7852. After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Controller consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier. (Amended by Stats. 1963, Ch. 780.)
  120. 7853.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    People who receive the notice must promptly tell the Controller about credits, personal property, or debts they hold, control, or are owed. If the notice is meant to stop transfer of bank-held property, it must state the amount, interest, and penalty due and be sent to the bank branch or office. For bank-held property, the notice is effective only up to twice the amount due.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 7853. All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person. (Amended by Stats. 1972, Ch. 103.)
  121. 7854.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A person notified under a notice to withhold may become liable to the State if, during the notice period, they transfer or dispose of property or debts that were required to be withheld.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 7854. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1963, Ch. 780.)
  122. 7855.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller may serve a notice of levy to require persons holding a taxpayer’s property or credits to withhold and send the amount owed.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Security for Tax [7851 - 7855] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 7855. (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any payments, credits other than payments, or personal property belonging to a supplier or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any tax, interest, or penalties due from the supplier or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the Controller at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the supplier or other person liable for the tax. (3) Any other payments or credits due or becoming due the supplier or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered or mailed to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended (as amended by Stats. 1999, Ch. 991) by Stats. 2000, Ch. 1053, Sec. 14.5. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  123. 7861.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    The Controller may ask the Attorney General to sue to recover unpaid tax, interest, penalties, and costs.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. ) ## 7861. The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs. (Amended by Stats. 2000, Ch. 1053, Sec. 15. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  124. 7862.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    The Attorney General must bring suit for amounts due and costs when the Controller makes a written request.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. ) ## 7862. The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of California in a court of competent jurisdiction in the County of Sacramento. (Added by Stats. 1959, Ch. 508.)
  125. 7863.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    Paying the board for the tax does not stop the state from suing to recover any additional amount actually due.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. ) ## 7863. Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount which is actually due. (Amended by Stats. 2000, Ch. 1053, Sec. 16. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  126. 7864.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. ) ## 7864. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Amended by Stats. 1974, Ch. 1516.)
  127. 7865.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    A board-issued certificate showing unpaid taxes against a supplier is prima facie evidence of the tax, related unpaid amounts, the supplier’s debt, and compliance by persons with administrative duties.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1.5. Suit for Tax [7861 - 7865] ( Article 1.5 added by Stats. 1959, Ch. 508. ) ## 7865. In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following: (a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state. (b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid. (c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax. (Amended by Stats. 2000, Ch. 1053, Sec. 17. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  128. 7872.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Lien of Tax [7872- 7872.] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If a person does not pay an amount due under this part on time, that amount becomes a perfected and enforceable state tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Lien of Tax [7872- 7872.] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 7872. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent; (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board; (3) For amounts determined under Section 7698 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued; (4) For all other amounts, the date the assessment is final. (Amended by Stats. 1980, Ch. 600, Sec. 23.)
  129. 7881.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    The Controller or an authorized representative may issue a warrant to enforce liens and collect amounts owed to the state under this part, within the stated time limits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. ) ## 7881. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the Controller or his authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. (Amended by Stats. 1980, Ch. 600, Sec. 26.)
  130. 7882.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    The warrant must be directed to a sheriff or marshal, and any levy and sale under it must follow the same manner, force, and effect as a writ of execution.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. ) ## 7882. The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy of and sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 143. Effective January 1, 1997.)
  131. 7883.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. ) ## 7883. The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Controller, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 144. Effective January 1, 1997.)
  132. 7884.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. )

    Verify source ↗

    A person required to pay money under this part must also bear the fees, commissions, and expenses, and those amounts may be collected from the person by warrant or other collection method in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2.5. Warrant for Collection of Tax [7881 - 7884] ( Article 2.5 added by Stats. 1959, Ch. 508. ) ## 7884. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1959, Ch. 508.)
  133. 7891.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If a supplier is delinquent on the tax, the Controller or an authorized representative may collect it immediately, seize the supplier’s property, and sell it at public auction to cover the tax, penalties, interest, and costs.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 7891. Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the following manner: The Controller shall seize any property, real or personal, of the supplier, and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any penalties, interest and any costs incurred on account of the seizure and sale. (Amended by Stats. 2000, Ch. 1053, Sec. 18. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  134. 7892.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Before a fuel-tax property sale, written notice must be given at least 20 days in advance to the delinquent supplier and anyone with an interest of record, and the notice must include specific sale and tax details.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 7892. Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest of record in the property in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the supplier or other person at his or her last known residence or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount of the taxes, penalties, interest, and costs, the name of the supplier, and the further statement that unless the taxes, penalties, interest, and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 2000, Ch. 1053, Sec. 19. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  135. 7893.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    At the sale, the Controller or authorized agent must sell the property, give the buyer the required sale documents, and the documents transfer title to the buyer.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 7893. At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the supplier. (Amended by Stats. 2000, Ch. 1053, Sec. 20. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  136. 7894.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller may bid at the sale.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 7894. The Controller may bid at the sale. (Added by Stats. 1941, Ch. 37.)
  137. 7895.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If sale proceeds exceed the supplier’s taxes, penalties, interest, and costs, the Controller must return the excess to the supplier; if no receipt is available, the Controller must deposit the excess in an unclaimed property account for the 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Seizure and Sale [7891 - 7895] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 7895. If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall return the excess to the supplier and obtain a receipt. If for any reason the receipt of the supplier is not available, the Controller shall deposit the excess moneys in an unclaimed property account, in trust for the supplier, subject to the order of the supplier, the supplier’s heirs, successors, or assigns. (Amended by Stats. 2000, Ch. 1053, Sec. 21. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  138. 7916.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Collection of Tax From Deposited Security [7916- 7916.] ( Heading of Article 4 amended by Stats. 1959, Ch. 508. )

    Verify source ↗

    The board must pay the Controller the certified delinquent amount after receiving the Controller’s certificate, and it may sell certain deposited securities by private sale if they have a prevailing market price.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Collection of Tax From Deposited Security [7916- 7916.] ( Heading of Article 4 amended by Stats. 1959, Ch. 508. ) ## 7916. Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer’s delinquencies, the board shall pay to the Controller the amount so certified from the money deposited with the board by the taxpayer or from the amounts received from the sale of bonds or other obligations deposited with the board by the taxpayer. Securities deposited with the board which have a prevailing market price may be sold by the board for the purposes of this section at private sale at a price not lower than the prevailing market price thereof. (Amended by Stats. 1987, Ch. 38, Sec. 7.)
  139. 7931.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If the state acquires property seized and sold for a supplier’s delinquent taxes, the Controller may sell it, but only with the Department of General Services’ consent.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. ) ## 7931. Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the Department of General Services, sell the property or any part thereof at private sale or at public auction. (Amended by Stats. 2000, Ch. 1053, Sec. 22. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  140. 7932.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The sale may be advertised once in a newspaper of general circulation at least 10 days before the sale date, or posted in three public places if there is no such newspaper in the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. ) ## 7932. He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation in the county in which the property to be sold is situated. If there is no newspaper of general circulation in the county, publication may be made by posting notice in three public places in the county 10 days prior to the date of sale. (Added by Stats. 1941, Ch. 37.)
  141. 7933.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller or an authorized representative must conduct the sale and may reject any or all bids.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. ) ## 7933. The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale. (Added by Stats. 1941, Ch. 37.)
  142. 7934.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller must distribute sale proceeds in this order: pay sale expenses, pay amounts due from the supplier under this part, then send the remainder to the state General Fund.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. ) ## 7934. The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of all expenses of the sale. (b) The payment of all amounts due from the supplier under this part. (c) The remainder to the General Fund of the state. (Amended by Stats. 2000, Ch. 1053, Sec. 23. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  143. 7935.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    At the sale, the Controller must give the purchaser a bill of sale for personal property and a deed for real property sold.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Sale of State-Acquired Property [7931 - 7935] ( Article 5 added by Stats. 1941, Ch. 37. ) ## 7935. At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser free from any existing lien for amounts due under this part. (Amended by Stats. 1943, Ch. 874.)
  144. 7956.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A supplier who stops doing business in the state because of a discontinuance, sale, or transfer must give the board written notice on or before that date.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. ) ## 7956. Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer. (Amended by Stats. 2000, Ch. 1053, Sec. 24. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  145. 7957.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A notice must state the date the business stopped operating, and if the business was sold or transferred, it must also state that date and the purchaser’s or transferee’s name and address.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. ) ## 7957. The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee. (Added by Stats. 1941, Ch. 37.)
  146. 7958.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    When a supplier discontinues, sells, or transfers business, unpaid amounts under this part become immediately due, and the supplier must report, pay those amounts, and surrender its license 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. ) ## 7958. All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier’s license to the board. (Amended by Stats. 2000, Ch. 1053, Sec. 25. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  147. 7959.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If no notice is given under Section 7956, the purchaser or transferee is liable for taxes and penalties owed by the seller or transferor, limited to the value of the acquired property and business.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 6. Payment on Termination of Business [7956 - 7959] ( Article 6 added by Stats. 1941, Ch. 37. ) ## 7959. Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the sale or transfer, but only to the extent of the value of the property and business thereby acquired. (Added by Stats. 1941, Ch. 37.)
  148. 7982.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 7. Miscellaneous Provisions [7982 - 7983] ( Article 7 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The State’s remedies under this chapter are cumulative, and actions by the Controller or Attorney General do not force the State to choose one remedy over others.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 7. Miscellaneous Provisions [7982 - 7983] ( Article 7 added by Stats. 1941, Ch. 37. ) ## 7982. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1941, Ch. 37.)
  149. 7983.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 7. Miscellaneous Provisions [7982 - 7983] ( Article 7 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The board is not bound by specified Corporations Code subdivisions unless the applicant provides a written partnership agreement meeting the stated asset-holding condition.

    ## 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 6. Collection of Tax [7851 - 7983] ( Chapter 6 added by Stats. 1941, Ch. 37. ) ## ARTICLE 7. Miscellaneous Provisions [7982 - 7983] ( Article 7 added by Stats. 1941, Ch. 37. ) ## 7983. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1998, Ch. 609, Sec. 13. Effective January 1, 1999.)
  150. 8.

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

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    “Writing” includes recorded messages readable by ordinary visual means, and required notices, reports, petitions, permits, statements, or records must be in writing in English.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 8. Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required by this code, it shall be made in writing in the English language. (Enacted by Stats. 1939, Ch. 154.)
  151. 80.

    ## 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 4. Assessment Appeals [80 - 82] ( Chapter 4 added by Stats. 1979, Ch. 242. )

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    An application to reduce a base-year value on the current local roll may be filed during the regular filing period, subject to listed limitations.

    ## 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 4. Assessment Appeals [80 - 82] ( Chapter 4 added by Stats. 1979, Ch. 242. ) ## 80. (a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period for that year as set forth in Section 1603 or Section 1840, subject to the following limitations: (1) The base-year value determined by a local board of equalization or by the State Board of Equalization, originally or on remand by a court, or by a court shall be conclusively presumed to be the base-year value for any 1975 assessment which was appealed. (2) The base-year value determined pursuant to paragraph (1) of subdivision (a) of Section 110.1 shall be conclusively presumed to be the base-year value unless an equalization application is filed no later than the regular filing period following the 1980 lien date. Once an application is filed, the base-year value determined pursuant to that application shall be conclusively presumed to be the base-year value for that assessment. (3) The base-year value determined pursuant to paragraph (2) of subdivision (a) of Section 110.1 shall be conclusively presumed to be the base-year value, unless an application for equalization is filed during the regular equalization period for the year in which the assessment is placed on the assessment roll or in any of the three succeeding years. Once an application is filed, the base-year value determined pursuant to that application shall be conclusively presumed to be the base-year value for that assessment. (4) The base-year value determined pursuant to Section 51.5 shall be conclusively presumed to be the base-year value unless an application for equalization is filed during the appropriate equalization period for the year in which the error is corrected or in any of the three succeeding years. Once an application is filed, the base-year value determined pursuant to that application shall be conclusively presumed to be the base-year value for that assessment. (5) Any reduction in assessment made as the result of an appeal under this section shall apply for the assessment year in which the appeal is taken and prospectively thereafter. (b) This section does not prohibit the filing of an application for appeal where a new value was placed on the roll pursuant to Section 51. (c) An application for equalization made pursuant to Section 620 or Section 1605 when determined, shall be conclusively presumed to be the base-year value in the same manner as provided herein. (Amended by Stats. 1987, Ch. 537, Sec. 3.)
  152. 81.

    ## 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 4. Assessment Appeals [80 - 82] ( Chapter 4 added by Stats. 1979, Ch. 242. )

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    An applicant in an equalization proceeding may establish the correct base year value for current-year assessment if the property was assessed using a base value other than the 1975 base value, subject to Section 80.

    ## 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 4. Assessment Appeals [80 - 82] ( Chapter 4 added by Stats. 1979, Ch. 242. ) ## 81. Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1 (commencing with Section 1601) of Part 3 may establish the correct base year value applicable to the current year’s assessment, subject to the limitations of Section 80. (Added by Stats. 1979, Ch. 242.)
  153. 8101.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    Certain people who paid motor vehicle fuel tax can get that tax reimbursed and repaid if they meet the listed conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8101. The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly by the adding of the amount of the tax to the price of the fuel, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax: (a) Any person who buys and uses the motor vehicle fuel for purposes other than operating motor vehicles upon the public highways of the state, except vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, which are used for recreational purposes or are rented or leased for recreational purposes, and, on and after July 1, 1974, except motor vehicles subject to registration under Division 3 (commencing with Section 4000) of the Vehicle Code while engaged in off-highway recreational use. (b) Any person who exports the motor vehicle fuel for use outside of this state. Motor vehicle fuel carried from this state in the fuel tank of a motor vehicle or aircraft is not deemed to be exported from this state unless the motor vehicle fuel becomes subject to tax as an “import” under the laws of the destination state. (c) Any person who sells the motor vehicle fuel to the Armed Forces of the United States for use in ships or aircraft or for use outside this state, under circumstances that would have entitled him or her to an exemption from the payment of the tax under Section 7401 had he or she been the supplier of this fuel. (d) Any person who buys and uses the motor vehicle fuel in any construction equipment which is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project. (e) Any supplier who sells motor vehicle fuel which is sold to any consulate officer or consulate employee under circumstances which would have entitled the supplier to an exemption under paragraph (4) of subdivision (a) of Section 7401 if the supplier had sold the motor vehicle fuel directly to the consulate officer or consulate employee. (f) Any supplier who removes motor vehicle fuel at a rack and pays tax on that removal or who purchases tax-paid motor vehicle fuel outside the bulk transfer/terminal system and then delivers the tax-paid motor vehicle fuel to another approved terminal from which that supplier subsequently removes the tax-paid motor vehicle fuel at the terminal rack, but only to the extent that the supplier can show that tax on the same amount of motor vehicle fuel has been paid more than one time by the same supplier. (g) Any supplier who purchases tax-paid motor vehicle fuel in the bulk transfer/terminal system and subsequently removes the tax-paid motor vehicle fuel at the terminal rack, but only to the extent that the supplier can show that tax on the same amount of motor vehicle fuel has been paid more than one time by the same supplier. This subdivision applies only to those purchases made on or after January 1, 2002. (h) Any person who buys and uses tax-paid motor vehicle fuel for the purpose of producing a blended fuel that will be used to operate motor vehicles upon the public highways of the state that is taxed under Part 3 (commencing with Section 8601) of Division 2. To be eligible, a person must show that the applicable California fuel tax has been paid and must submit or have submitted the refund application request on or after January 1, 2011. (Amended by Stats. 2012, Ch. 493, Sec. 1. (SB 1485) Effective September 23, 2012.)
  154. 8101.1.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    A person may be entitled to a fuel-tax refund for fuel used on a highway under USDA jurisdiction if they pay or contribute to the cost of constructing or maintaining that highway under an agreement or permission from USDA.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8101.1. For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway such person pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with or permission of, the United States Department of Agriculture. (Added by Stats. 1967, Ch. 1682.)
  155. 8101.5.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    No refund of tax may be granted for motor vehicle fuel used to propel an aircraft in California.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8101.5. No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state. (Repealed and added by Stats. 1989, Ch. 1027, Sec. 8. Effective September 29, 1989. Operative January 1, 1990, by Sec. 9 of Ch. 1027.)
  156. 8101.6.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    Most refunds are denied for motor vehicle fuel used in passenger-carrying vehicles, but six cents per gallon may be refunded for certain transit and contract transportation 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8101.6. (a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.06) of the tax imposed upon each gallon of motor vehicle fuel used in propelling passenger carrying vehicles used for the transportation of persons for hire, compensation, or profit of the following: (1) Any transit district, transit authority, or city owning and operating a local transit system itself or through a wholly owned nonprofit corporation. (2) Any private entity providing transportation services for the transportation of people under contract or agreement, except general franchise agreements, with a public agency authorized to provide public transportation services, including, but not limited to, any nonprofit corporation designated as a consolidated transportation service agency pursuant to subdivision (a) of Section 15975 of the Government Code, which provides door-to-door transportation services under contract or agreement with a transit district, transit authority, or public agency authorized to provide transportation services, but only for fuels consumed while providing services under those contracts or agreements entered into subsequent to the effective date of this act. (3) Any passenger stage corporation subject to the jurisdiction of the Public Utilities Commission when the motor vehicles of such passenger stage corporation are exclusively operated in urban or suburban areas or between cities in close proximity; provided, however, that the exemption is not extended to any line or lines operated by such passenger stage corporation which shall exceed 50 miles of one-way route mileage. (4) Any common carrier of passengers operating exclusively on any line or lines within the limits of a single city between fixed termini or over a regular route, 98 percent of whose operations, as measured by total route mileage operated, are exclusively within the limits of a single city, and who by reason thereof is not a passenger stage corporation subject to the jurisdiction of the Public Utilities Commission. (b) The exemption provided for in subdivision (a) shall not be applicable to motor vehicle fuel used by a charter-party carrier of passengers. The term “charter-party carrier of passengers” has the same meaning as that specified in Section 5360 of the Public Utilities Code and shall further include those transportation services described in subdivisions (a) and (e) of Section 5353 of the Public Utilities Code, if such transportation service is rendered as contract carriage and not as common carriage of passengers. (c) There are in the State of California many private entities providing public transportation services for the transportation of people in vehicles other than buses under contract or agreement with local government, transit districts or local bus transit operators. It is the purpose of this section to provide relief from the payment of fuel tax for gasoline fuel for those private entities only for fuels consumed while providing these services. (Amended by Stats. 1983, Ch. 46, Sec. 1.)
  157. 8101.7.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    Refunds are not allowed for tax tied to motor vehicle fuel used to propel a vessel, except for vessels operated by their owner on waters on private property owned or controlled by that owner.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8101.7. No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state, except any tax which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel operated by its owner on waters located on private property owned or controlled by him. (Amended by Stats. 1971, Ch. 1400.)
  158. 8102.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    A refund claimant must submit a claim to the Controller with supporting purchase evidence and required statements, using the prescribed form and filing schedule.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8102. (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase that is satisfactory to the Controller. The claim shall state the total amount of the fuel purchased by the claimant and the manner and the equipment in which the claimant has used the fuel. The claim shall state the total amount of motor vehicle fuel covered by the claim and if the motor vehicle fuel was exported, a statement that the claimant has proof of exportation. The claim shall state that the amounts claimed have not been previously refunded to the claimant and that there are no other claims outstanding for the amounts included in the current claim for refund. The claim shall not be under oath but shall contain, or be accompanied by, a written declaration that it is made under the penalties of perjury. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice. (b) Each claim for refund under this section shall be made on a form prescribed by the Controller and shall be filed for a calendar year, except for claims relating to exportation of fuel. If, at the close of any of the first three quarters of the calendar year, more than seven hundred fifty dollars ($750) is refundable under this section with respect to any motor vehicle fuel used, sold, or exported during that quarter or any prior quarter during the calendar year, and for which no other claim has been filed, a claim may be filed for the quarterly period. To facilitate the administration of this section, the Controller may require the filing of claims for refund for other than yearly periods. Export claims may be filed at any time. (Amended by Stats. 2003, Ch. 697, Sec. 2. Effective January 1, 2004.)
  159. 8103.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    The Controller must pay a refund claim if the claimant submits a properly completed claim and satisfactory purchase evidence.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8103. The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed. (Amended by Stats. 2003, Ch. 697, Sec. 3. Effective January 1, 2004.)
  160. 8103.5.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    A person who wilfully files or signs a refund claim under this article that is not true and correct in every material matter commits a felony.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8103.5. Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code. (Added by Stats. 1947, 1st Ex. Sess., Ch. 15.)
  161. 8104.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    The Controller may demand and inspect a claimant’s books and records to verify a refund claim, and the claimant must keep supporting purchase evidence for four years after the refund date.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8104. In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of all right to the refund claimed on account of the transactions questioned. The examination may be made either through employees of the office of the Controller or of the office of the board. Supporting evidence of all purchases included in a claim for refund shall be maintained by the claimant for inspection by the Controller or the office of the board for four years after the date of refund. (Amended by Stats. 2003, Ch. 697, Sec. 4. Effective January 1, 2004.)
  162. 8104.5.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    A person who misses the fuel-use timing requirement may ask the Controller, in writing and within the refund filing time, for extra time to apply for a refund.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8104.5. If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund, he may within that time file a written request with the Controller for an extension of time within which to apply for a refund. The request shall state the amount of fuel involved, the date of its purchase, and the manner and the equipment in which the fuel is intended to be used. Thereupon the Controller may extend the time within which an application for refund may be filed. (Added by Stats. 1943, Ch. 459.)
  163. 8105.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

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    Refund applications under this article must be filed within the stated time limits, and late applications cannot be considered.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8105. All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. Any application filed after the time prescribed shall not be considered for any purpose by the Controller, the Treasurer, or the state. (Amended by Stats. 2003, Ch. 605, Sec. 6. Effective January 1, 2004.)
  164. 8106.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A supplier may get a credit on the supplier’s tax return instead of a collection-and-refund process for certain tax-paid motor vehicle fuel, and the board may prescribe rules for determining the tax amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8106. In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under Section 8101, credit may be given the supplier upon the supplier’s tax return, and the determination of the amount of tax shall be determined in accordance with any rules and regulations the board may prescribe. (Amended by Stats. 2006, Ch. 364, Sec. 2. Effective January 1, 2007.)
  165. 8107.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    No refund may be granted for losses in handling, transporting, or storing 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8107. No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel. (Added by Stats. 1941, Ch. 37.)
  166. 8108.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If a tax refund claim is paid more than 20 calendar days after the Controller receives it, interest must be paid on the refund. Interest starts on day 21 after receipt of a properly completed claim, and no interest is paid on credits taken on tax returns.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8108. If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be computed, allowed, and paid upon that refund of tax at the Pooled Money Investment Account’s Annual Yield Rate in effect on the date prior to the date that the interest on the refund of tax begins to accrue. Interest on the refund of tax shall begin to accrue on the 21st calendar day after the date that a properly completed claim for refund is received by the Controller. The interest shall accrue through the date the Controller refunds the tax. No interest shall be granted on credits taken on tax returns. (Added by Stats. 1997, Ch. 76, Sec. 8. Effective July 16, 1997.)
  167. 8109.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller must pay qualifying refunds to the claimant within 20 calendar days after receiving the refund claim, and the claim must be submitted on a properly completed form or similar format prescribed by the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Refunds on Certain Sales [8101 - 8109] ( Article 1 added by Stats. 1941, Ch. 37. ) ## 8109. (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller. (b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form or in substantially similar format, as prescribed by the Controller. (Added by Stats. 1997, Ch. 76, Sec. 9. Effective July 16, 1997.)
  168. 8126.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If the department finds an overpayment under this part, it must record it, certify the excess amount and payer, and send the certification to the Controller for credit or refund.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8126. If the department determines that any amount not required to be paid under this part has been paid by any person to the state, the department shall set forth that fact in its records and certify the amount collected in excess of the amount legally due and the person from whom it was collected and certify the amount to the Controller for credit or refund. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 16. (SB 1496) Effective January 1, 2023.)
  169. 8127.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller must apply any excess first against amounts due under this part, then refund the remaining balance to the person or specified successors.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8127. The Controller shall thereupon credit the excess on any amounts then due from the person under this part and refund the balance to the person or his successors, administrators, executors, or assigns. (Added by Stats. 1941, Ch. 37.)
  170. 8127.5.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If a taxpayer overcharges a customer for fuel-tax reimbursement, the taxpayer must return the overpaid amount after notice; if the taxpayer does not, the amount must be remitted to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8127.5. When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the Controller on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 1996, Ch. 1087, Sec. 32. Effective January 1, 1997.)
  171. 8128.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The board may not approve refunds or credits after the stated filing deadlines unless a claim is filed in time, with a waiver-based exception for certain refunds.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8128. (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month following the month for which the overpayment was made, or with respect to determinations made under Article 3, 4, or 5 of Chapter 5 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 7676. (b) A refund may be approved by the board for any period for which a waiver is given under Section 7676 if a claim therefor is filed with the board before the expiration of the period agreed upon. (Amended by Stats. 2000, Ch. 1053, Sec. 34. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  172. 8128.1.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The refund-claim limitation period is suspended while a person is financially disabled.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8128.1. (a) The limitation period specified in Section 8128 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 9. Effective January 1, 2001.)
  173. 8129.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8129. The claim shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1941, Ch. 37.)
  174. 8130.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Interest must be paid on tax overpayments, and any interest imposed on the claimant for the refunded or credited amount must also be refunded or credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8130. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the month following the period during which the overpayment is made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 2000, Ch. 1053, Sec. 35. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  175. 8131.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If the board finds an overpayment was intentional or due to carelessness, it must not pay interest. If a refund claimant asks the board to delay action, the board may require the claimant to waive interest for that delay 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 2. Claim for Refund [8126 - 8131] ( Article 2 added by Stats. 1941, Ch. 37. ) ## 8131. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 2. Effective January 1, 1999.)
  176. 8146.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    Courts may not issue injunctions, writs of mandate, or similar legal or equitable process to stop collection of a tax determined by the board in suits against the state or a state officer.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8146. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this part of any tax determined by the board. (Amended by Stats. 2000, Ch. 1053, Sec. 36. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  177. 8147.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A court suit or proceeding to recover an amount collected or paid under this part cannot be maintained unless a refund or credit claim was duly filed first.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8147. No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter. (Amended by Stats. 1959, Ch. 508.)
  178. 8148.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A claimant may sue the Controller or the board in Sacramento County court within 90 days after the notice of action is mailed.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8148. Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against the Controller with respect to a claim under Article 1 of this chapter, or against the board with respect to a claim filed under Article 2 of this chapter on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Amended by Stats. 1959, Ch. 508.)
  179. 8149.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If the board or Controller does not mail notice of action on a claim within six months after filing, the claimant may treat the claim as disallowed and sue the Controller or 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8149. If the board or the Controller fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice, consider the claim disallowed and bring an action against the Controller or the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed. (Amended by Stats. 1959, Ch. 508.)
  180. 8149.5.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If a suit or action is not brought within the time specified in the article, the person loses all demands against the State for the alleged claim.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8149.5. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged claim. (Added by Stats. 1959, Ch. 508.)
  181. 8150.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If the plaintiff wins a judgment, the judgment amount is first applied to certain taxes due, and any remaining balance is refunded to the plaintiff.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8150. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff. (Amended by Stats. 2000, Ch. 1053, Sec. 37. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  182. 8151.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    In a judgment, interest must be allowed on illegally collected amounts at the modified adjusted annual rate, from the payment date until credit is allowed or up to 30 days before the refund warrant date, as determined 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8151. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment thereof to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Amended by Stats. 1995, Ch. 555, Sec. 13. Effective January 1, 1996.)
  183. 8152.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A court may not enter judgment for a plaintiff in a suit against the State Treasurer to recover tax paid if the suit is brought by an assignee of the supplier or by someone other than the person who paid the tax.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 3. Suit for Refund [8146 - 8152] ( Article 3 added by Stats. 1941, Ch. 37. ) ## 8152. A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought by or in the name of an assignee of the supplier paying the tax or by any person other than the person who paid the tax. (Amended by Stats. 2000, Ch. 1053, Sec. 38. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  184. 8171.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Controller or the board may recover erroneous refunds and credits, and the board may issue a deficiency determination for that recovery.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. ) ## 8171. (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2.5 (commencing with Section 7670) or Article 3 (commencing with Section 7698) of Chapter 5. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 14. Effective January 1, 1999.)
  185. 8172.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    A court may change the place of trial in an action under Section 8171(a) if the Attorney General consents.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. ) ## 8172. In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in the place of trial. (Amended by Stats. 1998, Ch. 609, Sec. 15. Effective January 1, 1999.)
  186. 8173.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    The Attorney General must prosecute actions brought under subdivision (a) of Section 8171, and certain Civil Procedure Code rules apply to those proceedings.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. ) ## 8173. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings. (Amended by Stats. 1998, Ch. 609, Sec. 16. Effective January 1, 1999.)
  187. 8174.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. )

    Verify source ↗

    If the department determines that neither the taxpayer nor a related party caused an erroneous refund, it may not charge interest on that refund until 30 days after serving a notice of determination for repayment.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 4. Recovery of Erroneous Refunds [8171 - 8174] ( Article 4 added by Stats. 1941, Ch. 37. ) ## 8174. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 8171, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 8171 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 21. (SB 1528) Effective January 1, 2025.)
  188. 8191.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Cancellations [8191- 8191.] ( Heading of Article 5 amended by Stats. 1945, Ch. 531. )

    Verify source ↗

    If the department finds that an amount was wrongly determined to be due, it must record that fact, certify the excess amount and the person involved, and authorize cancellation in its records and the Controller’s records. Determinations over $50,000 must be public for at least 10 days after the effective date.

    ## 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 7. Overpayments and Refunds [8101 - 8191] ( Chapter 7 added by Stats. 1941, Ch. 37. ) ## ARTICLE 5. Cancellations [8191- 8191.] ( Heading of Article 5 amended by Stats. 1945, Ch. 531. ) ## 8191. If the department determines that any amount has been illegally determined to be due from any person either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department and the Controller. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 17. (SB 1496) Effective January 1, 2023.)
  189. 82.

    ## 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 4. Assessment Appeals [80 - 82] ( Chapter 4 added by Stats. 1979, Ch. 242. )

    Verify source ↗

    Applications to reduce assessed value for certain new construction may be filed within specified filing or equalization periods.

    ## 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 4. Assessment Appeals [80 - 82] ( Chapter 4 added by Stats. 1979, Ch. 242. ) ## 82. An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed during the regular filing period for that year as set forth in Section 1603 or 1840. An application for reduction in the base year value determined upon completion of new construction may be filed during the regular equalization period for the year in which the assessment is placed on the assessment roll or in any of the three succeeding years, as provided in Section 80. (Added by Stats. 2017, Ch. 80, Sec. 3. (AB 652) Effective July 21, 2017.)
  190. 8251.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    The board must enforce this part, except where duties and powers are vested in the Controller, and it may make and enforce rules and regulations for administering and enforcing this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8251. The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1941, Ch. 37.)
  191. 8252.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    The board may hire attorneys, accountants, auditors, investigators, and other expert or clerical help when needed to enforce its powers and carry out its duties under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8252. The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Amended by Stats. 1968, Ch. 1222.)
  192. 8253.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    The board may examine books and records and conduct other investigations when it considers them necessary to carry out this part.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8253. The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators, and any other investigations as it may deem necessary in carrying out the provisions of this part. (Amended by Stats. 2000, Ch. 1053, Sec. 39. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  193. 8254.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    The provision states that collaboration or conferences with motor vehicle fuel tax officials of other States are a necessary function when examination or investigation requires it.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8254. As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor vehicle fuel tax officials of other States, at places inside or outside this State, such collaboration or conference is declared to be a necessary function in the administration of this part. (Added by Stats. 1941, Ch. 843.)
  194. 8255.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    The board or Controller may share motor fuel tax information with certain government officials or agencies when the request and enforcement 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 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8255. (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the Controller may furnish to such officials such information in the possession of the board or the Controller which is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished. (b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws. (Amended by Stats. 1997, Ch. 620, Sec. 4.5. Effective January 1, 1998.)
  195. 8256.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    A board certificate or an employee’s certificate saying a required notice was given by mailing or personal service counts as prima facie evidence. Also, unless another rule specifically requires a different method, notices under this part may be given by mailing or personal service.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8256. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1974, Ch. 610.)
  196. 8257.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    Tax return preparers generally may not disclose or use information provided for preparing a return, unless an exception applies.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8257. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 5 (commencing with Section 7651), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 10. Effective January 1, 2001.)
  197. 8258.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

    Verify source ↗

    The board must decide which taxpayer accounts can use the managed audit program, and taxpayers do not have to participate.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8258. (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 1. (AB 2009) Effective January 1, 2015.)
  198. 8258.1.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

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

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526] ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) ## CHAPTER 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8258.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 2. (AB 2009) Effective January 1, 2015.)
  199. 8258.2.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

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    If the board selects a taxpayer’s account for a managed audit, the board must specify key audit details, and the taxpayer must review its books and records and give the board the materials used for verification.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8258.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books and records to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 3. (AB 2009) Effective January 1, 2015.)
  200. 8258.3.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. )

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    This section says the article does not limit the board’s authority to examine a taxpayer’s books and records under Section 8253.

    ## 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 8. Administration [8251 - 8277] ( Chapter 8 added by Stats. 1941, Ch. 37. ) ## ARTICLE 1. Administration [8251 - 8258.4] ( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) ## 8258.3. Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253. (Added by Stats. 2014, Ch. 105, Sec. 4. (AB 2009) Effective January 1, 2015.)

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