Revenue and Taxation Code — Part 9 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 9 of 36 · provisions 1,601–1,800

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. 19361.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    If there was an overpayment of tax under Sections 18662 or 18666, a refund or credit is allowed only for the part that was not deducted and withheld. No interest is allowed on the overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19361. In the case of an overpayment of tax imposed by Section 18662 or 18666, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of the overpayment was not deducted and withheld by the employer or withholding agent. No interest shall be allowed on the overpayment. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  2. 19362.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may make regulations that let an estimated tax payment be credited with an overpayment from a prior taxable year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19362. The Franchise Tax Board is authorized to prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined by the taxpayer or the Franchise Tax Board to be an overpayment of the tax for a preceding taxable year. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  3. 19363.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must make credits or refunds for overpayments of estimated tax under this article.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19363. Credits or refunds of overpayments of estimated tax shall be made by the Franchise Tax Board as provided in this article. Any amount paid as estimated tax for any taxable year shall be deemed to have been paid on the last day prescribed for filing the return for the taxable year (determined without regard to any extension of time for filing the return). (Amended by Stats. 2000, Ch. 862, Sec. 34. Effective January 1, 2001.)
  4. 19364.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    If an overpayment is credited against estimated tax for the next year, it counts as payment for that next year and cannot also be claimed as a credit or refund for the year the overpayment arose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19364. If any overpayment of tax is claimed as a credit against estimated tax for the succeeding taxable year, that amount shall be considered as payment of the tax for the succeeding year (whether or not claimed as a credit in the return of estimated tax for that succeeding year), and no claim for credit or refund of that overpayment shall be allowed for the taxable year in which the overpayment arises. (Amended by Stats. 2000, Ch. 862, Sec. 35. Effective January 1, 2001.)
  5. 19365.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    An S corporation meeting the stated conditions may apply to transfer an overpayment to shareholders’ personal income tax accounts, and the Franchise Tax Board controls review and processing of the application.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19365. (a) (1) A corporation electing to be treated as an “S corporation” for a taxable year beginning in 2002 under Chapter 4.5 (commencing with Section 23800) of Part 11 may file an application for the transfer of an overpayment with respect to payments of estimated tax for taxable years beginning in 2002 to the personal income tax accounts of its shareholders. An application under this subdivision shall not constitute a claim for credit or refund. (2) An application under this subdivision shall be verified in the manner prescribed by Section 18621 in the case of the taxpayer, and shall be filed in the manner and form prescribed by the Franchise Tax Board. The application shall set forth all of the following: (A) The amount the “S corporation” estimates as its tax liability under this part for the taxable year, which shall not be less than the greater of 11/2 percent of its net income or the applicable minimum franchise tax. (B) The amount and date of the estimated tax paid during the taxable year. (C) For each shareholder affected, his or her name, social security account number, address, and percentage of ownership, and any changes in that percentage of ownership for the S corporation’s taxable year, the amount of each overpayment to be transferred, and the date the amount was paid. (D) Any other information for purposes of carrying out this section as may be required by the Franchise Tax Board. (b) (1) Within a period of 45 days from the date on which an application for a transfer is filed under subdivision (a), the Franchise Tax Board shall make, to the extent it deems practicable in that period, a limited examination of the application to discover omissions and errors therein, and shall determine the final amount of the transfers upon the basis of the application and the examination, except that the Franchise Tax Board may disallow, without further action, any application which it finds contains material omissions or errors which it deems cannot be corrected within the 45-day period. (2) The Franchise Tax Board, within the 45-day period referred to in paragraph (1), may credit the amount of the overpayment against any liability on the part of the taxpayer under Part 11 (commencing with Section 23001). (3) In the event the amount available for transfer is less than requested by the taxpayer, the overpayment amount shall be allocated among the shareholders on a pro rata basis based on their percentage of ownership stated on the application. (4) For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, the transferred amounts shall be treated as if they had been estimated tax payments paid by the respective shareholders on the date originally paid by the corporation. (5) No application under subdivision (a) shall be allowed unless the amount to be transferred equals or exceeds five hundred dollars ($500). (6) Each S corporation which files an application for transfer of overpayments under subdivision (a) shall furnish to each person who is a shareholder at any time during the taxable year a statement showing amounts and dates of the overpayments being transferred to that person’s personal income tax account. (Amended by Stats. 2002, Ch. 35, Sec. 32. Effective May 8, 2002.)
  6. 19368.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section lets the Franchise Tax Board assess and collect certain erroneous refunds or credits, including misdirected refunds, and sets notice, repayment, and taxpayer affidavit requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Claim for Refund [19301 - 19368] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19368. (a) If the Franchise Tax Board makes or allows a refund or credit that it determines to be erroneous, in whole or in part, the amount erroneously made or allowed may be assessed and collected after notice and demand pursuant to Section 19051 (pertaining to mathematical errors), except that the rights of protest and appeal shall apply with respect to amounts assessable as deficiencies without regard to the running of any period of limitations provided elsewhere in this part. Notice and demand for repayment must be made within two years after the refund or credit was made or allowed, or during the period within which the Franchise Tax Board may mail a notice of proposed deficiency assessment, whichever period expires the later. Abatement of interest on an amount due under this section is governed by subdivision (c) of Section 19104. (b) (1) This section shall also apply to a misdirected refund. For purposes of this subdivision, a “misdirected refund” means a direct deposit refund that was deposited in the account of a person other than the taxpayer entitled to that refund. A misdirected refund does not include any refund caused by Franchise Tax Board error, which is an erroneous refund under subdivision (a). (2) This subdivision shall only apply if the Franchise Tax Board determines that all of the following conditions have been satisfied: (A) A taxpayer filed a tax return that designated one or more direct deposit refunds. (B) The taxpayer, tax preparer, or electronic return originator entered an incorrect financial institution account or routing number that resulted in all or a portion of the refund not being received, directly or indirectly, by the taxpayer due the refund. (C) The taxpayer did not receive the refund. (D) The recipient of the misdirected refund was not entitled to the refund. (3) Before any credit of the misdirected refund is allowed to the taxpayer, the taxpayer shall provide one or more of the following to the Franchise Tax Board, upon written request by the board: (A) An affidavit from the taxpayer that the taxpayer notified the financial institution that the taxpayer, tax preparer, or electronic return originator entered an incorrect financial institution account or routing number and that the state-issued refund was directly deposited into an account not owned, directly or indirectly, by the taxpayer entitled to the refund. (B) An affidavit from the taxpayer indicating that neither the taxpayer nor the taxpayer’s representative has custody or control, directly or indirectly, over the account at the financial institution that received the direct deposit refund. (C) An affidavit from the taxpayer indicating that neither the taxpayer nor the taxpayer’s representative has received reimbursement of the refund moneys from any source. (4) The Franchise Tax Board shall mail notice and demand for repayment as prescribed in subdivision (a) to the recipient of the misdirected refund at the last known address. (5) Effective on the date the notice and demand for repayment to the recipient is mailed to the recipient, the taxpayer’s account shall be credited with the amount of the misdirected refund. (6) This subdivision shall apply to any misdirected refund deposited on or after January 1, 2009. (Amended by Stats. 2008, Ch. 234, Sec. 3. Effective January 1, 2009.)
  7. 19371.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may sue to collect unpaid taxes, penalties, and interest within 10 years after liability is determined, or while a specified lien remains in force.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19371. (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien is in force as the result of the recording of an abstract under Section 19203 or of the recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the Franchise Tax Board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of the State of California to recover the amount of any taxes, penalties, and interest due and unpaid under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part. (b) The amendments made by Sections 41 and 108 of Chapter 117 of the Statutes of 1991 shall apply to any of the following: (1) Taxes assessed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part after July 16, 1991. (2) Taxes assessed on or before July 16, 1991, under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, if the period specified in subdivision (a), determined without regard to those amendments, has not expired on July 16, 1991. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  8. 19372.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Attorney General or the Franchise Tax Board’s counsel must prosecute the action, and the case is tried in Sacramento County unless the court, with the prosecutor’s consent, changes the trial location.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19372. The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  9. 19373.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    In a suit for tax, a writ of attachment may be issued under the civil procedure rules named in the section, and the usual showing required by Section 485.010 is not required.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19373. 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. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  10. 19374.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    A Franchise Tax Board certificate showing a delinquency is prima facie evidence of the tax, penalties, interest, and compliance with the relevant levy provisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19374. In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties and interest of the delinquency, and of the compliance by the Franchise Tax Board and the board with all the provisions of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part in relation to the computation and levy of the tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  11. 19375.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may sue to recover tax, penalties, and interest due, and the Attorney General or FTB counsel must prosecute the case.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19375. The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action, in any court of competent jurisdiction in the United States or in a foreign country, in the name of the people of the State of California, to recover the amount of any tax, penalties, and interest due. The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  12. 19376.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may hire outside-state private debt collectors to collect taxes and related charges, and must give them the information they need to do the job.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19376. (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more private persons, companies, associations, or corporations providing debt collection services outside this state with respect to the collection of taxes, interest, additions to tax, and penalties. That agreement may provide, at the discretion of the Franchise Tax Board, the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount of the tax, interest, additions to tax, and penalties, and collected as a part thereof, by the contractor from the tax debtor. The Franchise Tax Board shall provide the necessary information for the contractor to fulfill its obligation under this agreement. (b) At the discretion of the Franchise Tax Board, the contractor may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  13. 19377.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may contract with persons to collect delinquent tax accounts, if the agreements do not net-displace civil service employees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19377. (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed or imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, provided the agreements do not cause the net displacement of civil service employees. The agreement may provide for the rate and manner of payment for the contracted collection services. However, the consideration payable by the Franchise Tax Board under the agreement shall not be included in the amounts to be collected from the tax debtor by the contractor providing collection services. (b) For purposes of this section, “displacement” includes layoff, demotion, involuntary transfer to a new class, involuntary transfer to a new location requiring a change of residence, and time base reductions. “Displacement” does not include changes in shifts or days off, nor does it include reassignment to any other position within the same class and general location. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  14. 19377.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may make agreements with the IRS or other states to collect delinquent tax debts, so long as the agreements do not cause net displacement of civil service employees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Suit for Tax [19371 - 19377.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19377.5. (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax measured by income for the purpose of collecting delinquent tax debts with respect to amounts assessed or imposed under Part 10 (commencing with Section 17001), this part, or Part 11 (commencing with Section 23001), provided the agreements do not cause the net displacement of civil service employees. The agreement may provide, at the discretion of the Franchise Tax Board, the rate of payment and the manner in which compensation for services shall be paid. (b) At the discretion of the Franchise Tax Board, the Internal Revenue Service or the other state collecting the tax debt pursuant to subdivision (a) may, as part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the Franchise Tax Board. (c) For purposes of this section, “displacement” includes layoff, demotion, involuntary transfer to a new class, involuntary transfer to a new location requiring a change of residence, and time base reductions. “Displacement” does not include changes in shifts or days off, nor does it include reassignment to any other position within the same class and general location. (Added by Stats. 2011, Ch. 455, Sec. 13. (AB 1424) Effective January 1, 2012.)
  15. 19381.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    In general, court process cannot be used to stop assessment or collection of tax under this part, but an individual disputing residence-based deficiency assessments may sue after exhausting the stated appeal steps.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19381. 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 this state to prevent or enjoin the assessment or collection of any tax under this part; provided, however, that any individual after protesting a notice or notices of deficiency assessment issued because of his or her alleged residence in this state and after appealing from the action of the Franchise Tax Board to the State Board of Equalization, may within 60 days after the action of the State Board of Equalization becomes final commence an action, on the grounds set forth in his or her protest, in the Superior Court of the County of Sacramento, in the County of Los Angeles or in the City and County of San Francisco against the Franchise Tax Board to determine the fact of his or her residence in this state during the year or years set forth in the notice or notices of deficiency assessment. No tax based solely upon the residence of such an individual shall be collected from that individual until 60 days after the action of the State Board of Equalization becomes final and, if he or she commences an action pursuant to this section, during the pendency of the action, other than by way of or under the jeopardy assessment provisions of this part. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  16. 19382.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    After a refund claim is denied, a taxpayer may sue the Franchise Tax Board to recover all or part of the tax paid, subject to Section 19385.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19382. Except as provided in Section 19385, after payment of the tax and denial by the Franchise Tax Board of a claim for refund, any taxpayer claiming that the tax computed and assessed is void in whole or in part may bring an action, upon the grounds set forth in that claim for refund, against the Franchise Tax Board for the recovery of the whole or any part of the amount paid. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  17. 19383.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A credit applied from an overpayment is treated as a payment of the satisfied tax liability for purposes of a refund suit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19383. The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of the tax liability so satisfied, be deemed to be a payment in respect of the tax liability at the time the credit is allowed. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  18. 19384.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A suit under Section 19382 must be filed within the latest of several stated deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19384. The action provided by Section 19382 shall be filed within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after (a) notice of action by the Franchise Tax Board upon any claim for refund, or (b) the determination (including the issuance of a decision, opinion, or dismissal) by the State Board of Equalization on an appeal from the action of the Franchise Tax Board on a claim for refund becomes final pursuant to Section 19334, whichever period expires the later. (Amended by Stats. 1999, Ch. 605, Sec. 3. Effective January 1, 2000.)
  19. 19385.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If the Franchise Tax Board does not mail notice on a refund claim within six months after filing, the taxpayer may treat the claim as disallowed and sue for all or part of the claimed overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19385. If the Franchise Tax Board fails to mail notice of action on any refund claim within six months after the claim was filed, the taxpayer may, prior to mailing of notice of action on the refund claim, consider the claim disallowed and bring an action against the Franchise Tax Board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. For substitution of the 120-day period for the six-month period contained in this section in a Title 11 case, see Section 505(a)(2) of Title 11 of the United States Code. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  20. 19387.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If an action is started against the Franchise Tax Board under this article, a copy of the complaint and summons must be served on the Franchise Tax Board or the executive officer, and a second copy must also be furnished.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19387. Whenever an action is commenced against the Franchise Tax Board under this article, a copy of the complaint and the summons shall be served upon the Franchise Tax Board or the executive officer. A second copy of the complaint and the summons shall be furnished to the Franchise Tax Board, but this requirement is not jurisdictional. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  21. 19388.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A lawsuit against the Franchise Tax Board under this article must be filed and tried in a city or city and county where the Attorney General has an office.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19388. Any action against the Franchise Tax Board under this article shall be commenced and tried in any city or city and county in which the Attorney General maintains an office. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  22. 19389.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Attorney General or the Franchise Tax Board’s counsel must defend the action.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19389. The Attorney General or the counsel for the Franchise Tax Board of California shall defend the action. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  23. 19390.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If an action is not started within the time stated in this article, taxes cannot be recovered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19390. Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  24. 19391.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If a court judgment is entered for an overpayment, interest must be allowed on the overpayment at the adjusted annual rate set under Section 19521.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19391. In any judgment of any court rendered for any overpayment, interest shall be allowed at the adjusted annual rate established pursuant to Section 19521 upon the amount of the overpayment, from the date of the payment or collection 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 Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  25. 19392.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If a judgment is entered against the Franchise Tax Board, the amount must first be applied to taxes and interest owed by the taxpayer, and any leftover amount must be refunded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19392. If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer and the remainder refunded to the taxpayer or his or her trust or estate, or in the case of a corporation, its successor through reorganization, merger, or consolidation, or its stockholders upon dissolution, by the Treasurer on warrants drawn by the Controller. (Amended by Stats. 1997, Ch. 605, Sec. 37. Effective January 1, 1998.)
  26. 19393.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If certain tax deductions, credits, or exclusions are later found discriminatory or invalid, the Franchise Tax Board must recompute the favored taxpayer’s tax for that year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19393. (a) Except as provided in subdivision (b), for the purposes of the tax imposed under Chapter 2 (commencing with Section 23101) of Part 11, if any deduction, credit, or exclusion provided for in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) is finally adjudged discriminatory against a national banking association contrary to Section 548 of Title 12 of the United States Code, or is for any reason finally adjudged invalid or discriminatory under the California Constitution, or the laws or the Constitution of the United States, the tax of the favored taxpayer shall be recomputed by the Franchise Tax Board for the taxable year in question, as of the time of allowance of the deduction, credit, or exclusion, by disallowing the deduction, credit, or exclusion, and any difference between the amount of the tax as recomputed and the amount of the tax as originally computed shall be subject to the provisions hereof relating to original computations. (b) Subdivision (a) shall not apply to a taxpayer for the invalidation of any provision of Section 17053.98, 17053.99, or 23698 amended or added by the act that added this subdivision. (Amended by Stats. 2021, Ch. 114, Sec. 4. (SB 144) Effective July 21, 2021.)
  27. 19394.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    If a Section 17942 fee is finally found discriminatory or unfairly apportioned, the Franchise Tax Board must recompute the disfavored taxpayer’s fee for that year when a timely refund claim was filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 3. Suit for Refund [19381 - 19394] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19394. If the fee provided under Section 17942 is finally adjudged to be discriminatory or unfairly apportioned under the California Constitution, or the laws or the Constitution of the United States, the fee of a disfavored taxpayer that files, or has filed, a timely claim for refund within the period allowed by this part asserting discrimination or unfair apportionment shall be recomputed by the Franchise Tax Board for the taxable year in question, as of the time of allowance of the recomputation, only to the extent necessary to remedy the discrimination or unfair apportionment that is not otherwise relieved by Section 19393 and the amount of the fee, as originally computed, shall be subject to the provisions hereof relating to original computations. (Added by Stats. 2007, Ch. 381, Sec. 3. Effective October 10, 2007. Applicable as prescribed in Sec. 4 of Ch. 381.)
  28. 194.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    This section defines key terms for disaster-related property tax deferral, including eligible county, eligible property, fair market value, the next property tax installment payment date, property tax deferral claim, and substantial disaster damage.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194. As used in this chapter: (a) “Eligible county” means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a state of emergency. (2) Has adopted an ordinance providing property tax relief for disaster victims as provided in Section 170. (b) “Eligible property” means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements: (1) Is located in an eligible county. (2) Has sustained substantial disaster damage and the disaster resulted in the issuance of a state of emergency proclamation by the Governor. “Eligible property” does not include any real property or any manufactured home, whether or not it otherwise qualifies as eligible property, if that real property or manufactured home was purchased or otherwise acquired by a claimant for relief under this chapter after the last date on which the disaster occurred. (c) “Fair market value” means “full cash value” or “fair market value” as defined in Section 110. (d) “Next property tax installment payment date” means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. (e) “Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction with, or in addition to, the filing of an application for reassessment of that property pursuant to Section 170, that enables the owner to defer payment of the next installment of taxes on property on the regular secured roll for the current fiscal year, as provided in Section 194.1 or to defer payment of taxes on property on the supplemental roll for the current fiscal year, as provided in Section 194.9. (f) “Substantial disaster damage,” as to real property located in a county declared to be a disaster by the Governor, means, with respect to real property and any manufactured home that has received the homeowners’ exemption or is eligible for the exemption as of the most recent lien date, damage amounting to at least 10 percent of its fair market value or ten thousand dollars ($10,000), whichever is less; and, with respect to other property, damage to the parcel of at least 20 percent of its fair market value immediately preceding the disaster causing the damage. (Amended by Stats. 2003, Ch. 471, Sec. 9. Effective January 1, 2004.)
  29. 194.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

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    Eligible property owners may ask the county assessor to defer a property tax installment after a disaster-related reassessment claim, and deferred taxes are later due under specified timelines.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.1. (a) Any owner of eligible property who files on or before the next property tax installment payment date, as defined in Section 194, a claim for reassessment pursuant to Section 170, or whose property is otherwise reassessed pursuant to Section 170, may, in conjunction with the claim for reassessment, apply to the county assessor to defer payment of that installment of property taxes on the regular secured roll for the current fiscal year with respect to that property which are due no later than that date which immediately follows the disaster which resulted in substantial disaster damage. (b) If, pursuant to Section 170, a timely claim for deferral is filed, the payment shall be deferred without penalty or interest until one of the following occur: (1) The assessor has reassessed the property and a corrected bill prepared pursuant to Section 170 has been sent to the property owner. Taxes on the corrected tax bill deferred pursuant to this paragraph are due and payable for the current year taxes on either December 10 for the first installment or April 10 for the second installment, or 30 days after the date that the bill is mailed or electronically transmitted to the owner, whichever is later. If the taxes on the corrected bill are unpaid thereafter, the taxes become delinquent as provided in Section 2610.5 and shall be subject to the penalty provided by law. (2) The assessor has determined that the property is not eligible to be reassessed pursuant to Section 170, and the assessor has so notified the property owner. Taxes deferred pursuant to this paragraph are due and payable for the current year taxes on either December 10 for the first installment or April 10 for the second installment, or within 30 days of the latter of the date of mailing printed on the assessor’s notice or the postmark date on the assessor’s notice, whichever is later. If deferred taxes are unpaid thereafter, the taxes become delinquent as provided in Section 2610.5 and shall be subject to the penalty provided by law. (c) If, following reassessment pursuant to subdivision (a), the assessor determines that an owner who applied and was granted a deferral of property taxes did not file the claim in good faith, the owner shall be assessed a delinquency penalty for the nonpayment of the deferred taxes. (d) This section does not apply to property taxes paid through impound accounts. (Amended by Stats. 2018, Ch. 149, Sec. 1. (AB 3122) Effective January 1, 2019.)
  30. 194.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

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    An eligible county’s tax collector must certify certain deferred property tax amounts to the Director of Finance by the earlier of January 15 or May 15.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.2. On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the most recent installment of property taxes for all eligible property on both the regular secured roll that were deferred pursuant to Section 194.1 or pursuant to an ordinance adopted by the eligible county pursuant to Section 195.1. (Amended by Stats. 1999, Ch. 387, Sec. 1. Effective September 15, 1999.)
  31. 194.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

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    If an eligible county has adopted the required ordinance, the tax collector must certify the total amount of supplemental roll property tax deferral claims to the Director of Finance by the stated deadline.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.3. If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or before January 31 or May 31, whichever date is sooner, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 194.9 to the county by 5 p.m. on the most recent property tax installment payment date. (Added by Stats. 1988, Ch. 1507, Sec. 14.)
  32. 194.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

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    After a county tax collector certifies an amount to the Director of Finance, the director must certify that amount to the Controller within 30 days after verification, and the Controller must then allocate the amount to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.4. After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.2 or Section 194.3, the director shall, within 30 days and after verification, certify this amount to the Controller for allocation to the county. Upon receipt of certification by the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Amended by Stats. 1999, Ch. 387, Sec. 2. Effective September 15, 1999.)
  33. 194.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

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    An eligible county must compute and send a matching amount to the Controller for deposit in the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.5. On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section 194.4, whichever date is sooner, the eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount of that allocation. (Amended by Stats. 1999, Ch. 387, Sec. 3. Effective September 15, 1999.)
  34. 194.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    County fund allocations and repayments under this chapter are subject to review and audit by the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.8. The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller. (Added by Stats. 1988, Ch. 1507, Sec. 14.)
  35. 194.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

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    An eligible county may adopt an ordinance allowing deferral of certain unpaid supplemental property taxes, if the owner files a deferral claim with the assessor by the next property tax installment date.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 194.9. Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0. 5 if the owner files with the assessor a claim for deferral on or before the next property tax installment payment date. Taxes deferred pursuant to this section shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the next installment of the original bill, whichever is later. (Added by Stats. 1988, Ch. 1507, Sec. 14.)
  36. 19411.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Recovery of Erroneous Refunds [19411 - 19413] ( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may recover erroneous refunds or credits, with interest, by suing in Sacramento within the later of two time periods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Recovery of Erroneous Refunds [19411 - 19413] ( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19411. (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or any third party, including where the taxpayer or a related party caused, in any way, that erroneous refund, together with interest at the adjusted annual rate established pursuant to Section 19521, 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 within whichever of the following periods expires the later: (1) Two years after the refund or credit was made. (2) During the period within which the Franchise Tax Board may mail a notice of proposed deficiency assessment. (b) Abatement of interest under this section is governed by subdivision (c) of Section 19104. (Amended by Stats. 2008, Ch. 234, Sec. 4. Effective January 1, 2009.)
  37. 19412.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Recovery of Erroneous Refunds [19411 - 19413] ( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The action must be tried in Sacramento County unless the court, with the prosecutor’s consent, orders a change of venue.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Recovery of Erroneous Refunds [19411 - 19413] ( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19412. The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  38. 19413.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Recovery of Erroneous Refunds [19411 - 19413] ( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Attorney General or the Franchise Tax Board counsel must prosecute the action, and certain Code of Civil Procedure rules apply to the proceeding.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 4. Recovery of Erroneous Refunds [19411 - 19413] ( Article 4 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19413. The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  39. 19431.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 5. Cancellations [19431- 19431.] ( Article 5 added by Stats. 1993, Ch. 31, Sec. 26. )

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    If a tax was illegally levied against a taxpayer, the Franchise Tax Board must record the reasons and authorize cancellation of the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 5. Cancellations [19431- 19431.] ( Article 5 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19431. If a tax has been illegally levied against a taxpayer, the Franchise Tax Board shall set forth on its records the reasons therefor and thereafter shall authorize the cancellation of the tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  40. 19441.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 6. Closing Agreements [19441 - 19443] ( Article 6 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board, or a person it authorizes in writing, may make a written closing agreement about specified taxes, interest, penalties, or additions to tax. If the Board approves the agreement on time, it is final and generally cannot be reopened or changed except for fraud, malfeasance, or misrepresentation of a material fact.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 6. Closing Agreements [19441 - 19443] ( Article 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19441. (a) The Franchise Tax Board or any person authorized in writing by the Franchise Tax Board is authorized to enter into an agreement in writing with any person (or the person or estate for whom that person acts) in respect of any tax, interest, penalty, or addition to tax levied under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part for any taxable period. (b) If the agreement is approved by the Franchise Tax Board, itself, within the time as may be stated in the agreement, or later agreed to, the agreement shall be final and conclusive, and except upon a showing of fraud or malfeasance, or misrepresentation of a material fact: (1) The case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the state, and (2) In any suit, action, or proceeding, the agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. (Amended by Stats. 1994, Ch. 726, Sec. 38. Effective September 22, 1994.)
  41. 19442.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 6. Closing Agreements [19441 - 19443] ( Article 6 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section lets specified Franchise Tax Board officials recommend and approve settlements of disputed civil tax matters, with Attorney General review required in some cases and special rules for small settlements and public disclosure.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 6. Closing Agreements [19441 - 19443] ( Article 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19442. (a) It is the intent of the Legislature that the Franchise Tax Board, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (3) and subject to paragraph (2), the executive officer or chief counsel, if authorized by the executive officer, of the Franchise Tax Board may recommend to the Franchise Tax Board, itself, a settlement of any civil tax matter in dispute. (2) No recommendation of settlement shall be submitted to the Franchise Tax Board, itself, unless and until that recommendation has been submitted by the executive officer or chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise in writing the executive officer or chief counsel of the Franchise Tax Board of his or her conclusions as to whether the recommendation is reasonable from an overall perspective. The executive officer or chief counsel shall, with each recommendation of settlement submitted to the Franchise Tax Board, itself, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (3) (A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed seven thousand five hundred dollars ($7,500), may be approved by the executive officer and chief counsel, jointly. The executive officer shall notify the Franchise Tax Board, itself, of any settlement approved pursuant to this paragraph. (B) On January 1 of each calendar year beginning on or after January 1, 2004, the Franchise Tax Board shall increase the amount specified in subparagraph (A) to the amount computed under this subparagraph. That adjustment shall be made as follows: (i) The Department of Industrial Relations shall transmit annually to the Franchise Tax Board the percentage change in the California Consumer Price Index, as modified for rental equivalent homeownership for all items, from June of the prior calendar year to June of the current calendar year, no later than August 1 of the current calendar year. (ii) The Franchise Tax Board shall then: (I) Compute the percentage change in the California Consumer Price Index from the later of June 2003 or June of the calendar year prior to the last increase in the amount specified in subparagraph (A). (II) Compute the inflation adjustment factor by adding 100 percent to the percentage change so computed, and converting the resulting percentage to the decimal equivalent. (III) Multiply the amount specified in subparagraph (A) for the immediately preceding calendar year, as adjusted under this paragraph, by the inflation adjustment factor determined in subclause (II), and round off the resulting product to the nearest one hundred dollars ($100). (c) Whenever a reduction of tax or penalties or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file in the office of the executive officer of the Franchise Tax Board a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) For any settlement approved by the Franchise Tax Board, itself, the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the taxpayer or the national defense. (d) The members of the Franchise Tax Board shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the Franchise Tax Board, itself, within 45 days of the submission of that recommendation. Any recommendation for settlement that is not either approved or disapproved by the Franchise Tax Board, itself, within 45 days of the submission of that recommendation shall be deemed approved. Upon approval of a recommendation for settlement, the matter shall be referred back to the executive officer or chief counsel in accordance with the decision of the Franchise Tax Board. (2) Disapproval of a recommendation for settlement shall be made only by a majority vote of the Franchise Tax Board. Where the Franchise Tax Board disapproves a recommendation for settlement, the matter shall be remanded to Franchise Tax Board staff for further negotiation, and may be resubmitted to the Franchise Tax Board, in the same manner and subject to the same requirements as the initial submission, at the discretion of the executive officer or chief counsel. (f) (1) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (2) A settlement may include matters that may otherwise be included in an agreement under Section 19441. (3) Settlements pursuant to this section do not preclude assessments or refunds under Section 19059, 19060, or 19311 (relating to application of federal adjustments). (g) (1) Any proceedings undertaken by the Franchise Tax Board itself pursuant to a settlement as described in this section shall be conducted in a closed session or sessions. (2) Except as provided in subdivision (c), any settlement entered into pursuant to this section shall constitute confidential tax information for purposes of Article 2 (commencing with Section 19542) of Chapter 7. (3) Notwithstanding any other provision of law, no evidence of an offer of settlement made during settlement negotiations is admissible in any adjudicative proceeding or civil action, including, without limitation, any appeal to the board, whether as affirmative evidence, by way of impeachment, or for any other purpose, and no evidence of conduct or statements related to the settlement negotiations is admissible to prove liability for any tax, penalty, fee, or interest, except to the extent provided for in Section 1152 of the Evidence Code. (4) A settlement approved by the Franchise Tax Board, itself, shall be final and conclusive, to the same extent as an agreement under Section 19441 approved by the Franchise Tax Board, itself. (h) This section shall apply only to civil tax matters in dispute existing on or after the effective date of the act adding this subdivision. (i) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the Franchise Tax Board in implementing and administering the settlement program authorized by this section. (j) The amendments made to this section by Section 1 of Chapter 258 of the Statutes of 2002 shall apply to any settlements approved on or after January 1, 2003. (k) The amendments made to this section by the act adding this subdivision shall apply to any settlement negotiations entered into on or after the date of enactment, without regard to a taxable year. (Amended by Stats. 2007, Ch. 309, Sec. 1. Effective January 1, 2008.)
  42. 19443.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 6. Closing Agreements [19441 - 19443] ( Article 6 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    This section lets the Franchise Tax Board compromise certain final tax liabilities, sets approval thresholds and conditions, requires written notice and a public record for larger compromises, and allows rescission if the taxpayer misleads the Board or fails to comply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 6. Overpayments and Refunds [19301 - 19443] ( Chapter 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 6. Closing Agreements [19441 - 19443] ( Article 6 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19443. (a) (1) The Executive Officer and Chief Counsel of the Franchise Tax Board, jointly, or their delegates, may compromise any final tax liability in which the reduction of tax is seven thousand five hundred dollars ($7,500) or less. (2) Except as provided in paragraph (3), the Franchise Tax Board, upon recommendation by its executive officer and chief counsel, jointly, may compromise a final tax liability involving a reduction in tax in excess of seven thousand five hundred dollars ($7,500). Any recommendation for approval of an offer in compromise that is not either approved or disapproved by the Franchise Tax Board, itself, within 45 days of the submission of the recommendation shall be deemed approved. (3) The Franchise Tax Board, itself, may by resolution delegate to the executive officer and the chief counsel, jointly, the authority to compromise a final tax liability in which the reduction of tax is in excess of seven thousand five hundred dollars ($7,500) but less than ten thousand dollars ($10,000). (b) For purposes of this section, “a final tax liability” means any final tax liability arising under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) or related interest, additions to tax, penalties, or other amounts assessed under this part. (c) For an amount to be compromised under this section, the following conditions shall exist: (1) The taxpayer shall establish that the: (A) Amount offered in payment is the most that can be expected to be paid or collected from the taxpayer’s present assets or income, and (B) Taxpayer does not have reasonable prospects of acquiring increased income or assets that would enable the taxpayer to satisfy a greater amount of the liability than the amount offered, within a reasonable period of time. (2) The Franchise Tax Board shall have determined that acceptance of the compromise is in the best interest of the state. (d) A determination by the Franchise Tax Board that it would not be in the best interest of the state to accept an offer in compromise in satisfaction of a final tax liability shall not be subject to administrative appeal or judicial review. (e) When an offer in compromise is either accepted or rejected, or the terms and conditions of a compromise agreement are fulfilled, the Franchise Tax Board shall notify the taxpayer in writing. (f) In the case of a joint and several liability, the acceptance of an offer in compromise from one liable spouse shall not relieve the other spouse from paying the entire liability. However, the amount of the liability shall be reduced by the amount of the accepted offer. (g) Whenever a compromise of tax or penalties or total tax and penalties in excess of five hundred dollars ($500) is approved, there shall be placed on file for at least one year in the office of the Executive Officer of the Franchise Tax Board a public record with respect to that compromise. The public record shall include all of the following information: (1) The name of the taxpayer. (2) The amount of unpaid tax, and related penalties, additions to tax, interest, or other amounts involved. (3) The amount offered. (4) A summary of the reason why the compromise is in the best interest of the state. The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the taxpayer or the national defense. No list shall be prepared and no releases distributed by the Franchise Tax Board in connection with these statements. (h) Any compromise made under this section may be rescinded, all compromised liabilities may be reestablished (without regard to any statute of limitations that otherwise may be applicable), and no portion of the amount offered in compromise refunded, if either of the following occurs: (1) The Franchise Tax Board determines that any person did any of the following acts regarding the making of the offer: (A) Concealed from the Franchise Tax Board any property belonging to the estate of any taxpayer or other person liable for the tax. (B) Received, withheld, destroyed, mutilated, or falsified any book, document, or record or made any false statement, relating to the estate or financial condition of the taxpayer or other person liable for the tax. (2) The taxpayer fails to either: (A) Comply with any of the terms and conditions relative to the offer. (B) File subsequent required returns and pay subsequent final tax liabilities within 20 days after the Franchise Tax Board issues notice and demand to the person stating that the continued failure to file or pay the tax may result in rescission of the compromise. (i) Notwithstanding any other provision of this section, if the Franchise Tax Board determines that any portion of an application for an offer in compromise or installment agreement submitted under this section or Section 19008 meets the requirements of clause (i) or (ii) of Section 6702(b)(2)(A) of the Internal Revenue Code, as modified by Section 19179, then the Franchise Tax Board may treat that portion as if it were never submitted and that portion shall not be subject to any further administrative or judicial review. (j) This section shall become operative on the effective date of Chapter 931 of the Statutes of 1999 without regard to the taxable year at issue. (Amended by Stats. 2010, Ch. 14, Sec. 53. (SB 401) Effective January 1, 2011.)
  43. 195.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Department of Finance must issue guidelines for carrying out this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195. The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance. (Added by Stats. 1988, Ch. 1507, Sec. 14.)
  44. 195.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county may adopt an ordinance delaying certain property tax installments, and the state generally may not reimburse local jurisdictions for that postponement unless the Governor says otherwise in the emergency proclamation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.1. Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular secured roll until the next property tax installment payment date, and, notwithstanding any other provision of this chapter, also for the further postponement of the preceding installment of taxes on property on the regular secured roll which was deferred pursuant to Section 194.1, until that date. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section, unless the Governor specifies otherwise in the proclamation of the emergency with respect to which the postponement was implemented. (Amended by Stats. 1999, Ch. 387, Sec. 5. Effective September 15, 1999.)
  45. 195.100.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by June 30, 2006, with adjustments for certain property tax revenue losses.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.100. (a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.99, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.98 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.99, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2005, Ch. 622, Sec. 4. Effective October 6, 2005.)
  46. 195.101.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    In fiscal year 2005–06, certain county auditors must certify an estimate of disaster-related property tax revenue reductions to the Director of Finance, excluding certain school district and county office amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.101. (a) In fiscal year 2005–06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the subject of the Governor’s proclamations of a state of emergency for the severe rainstorms that occurred from December 19, 2005, to January 3, 2006, and caused flash floods, mudslides, the accumulation of debris, and that washed-out and damaged roads in those counties, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2005–06 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2006, Ch. 896, Sec. 2. Effective September 30, 2006.)
  47. 195.102.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After certification and verification steps, the director must certify the amount to the Controller, and the Controller must allocate it to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.102. After the county auditor of an eligible county, as described in Section 195.101, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2006, Ch. 896, Sec. 3. Effective September 30, 2006.)
  48. 195.103.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by June 30, 2007, and the Controller must allocate any excess loss amount back to the county if the county’s actual property tax revenue loss is higher than the allocation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.103. (a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.102, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.101 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.102, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2006, Ch. 896, Sec. 4. Effective September 30, 2006.)
  49. 195.104.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain county auditors must certify estimated disaster-related property tax revenue reductions to the Director of Finance by September 30, 2006, subject to an exclusion for some school district reductions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.104. (a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings, Lake, Lassen, Madera, Marin, Mariposa, Merced, Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, San Luis Obispo, San Mateo, Santa Cruz, Shasta, Sierra, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tulare, Tuolumne, Yolo, and Yuba, which were the subject of the Governor’s proclamations of a state of emergency for the severe rainstorms that occurred during the period from December 19, 2005, to April 16, 2006, inclusive, that caused flooding, mudslides, the accumulation of debris, and that washed-out and damaged roads in those counties, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2005–06 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) By September 30, 2006, the auditor of the County of San Bernardino, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires that commenced on July 9, 2006, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2005–06 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (c) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2006, Ch. 897, Sec. 2. Effective September 30, 2006.)
  50. 195.105.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must allocate it to the county within 10 working days after receiving the certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.105. After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2006, Ch. 897, Sec. 3. Effective September 30, 2006.)
  51. 195.106.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by June 30, 2007, and the Controller must allocate any excess loss amount back to the county if the county’s actual property tax revenue loss is higher than the prior allocation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.106. (a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.105, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.104 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.105, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2006, Ch. 897, Sec. 4. Effective September 30, 2006.)
  52. 195.107.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Ventura County auditor must certify an estimate of certain property tax revenue losses to the Director of Finance by October 31, 2007, and must exclude some school-related reductions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.107. (a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor’s proclamations of a state of emergency during the 2006 calendar year, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2006–07 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 224, Sec. 1. Effective September 21, 2007.)
  53. 195.108.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verifying the county auditor’s estimate, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.108. After the county auditor of the eligible county, as described in Section 195.107, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2007, Ch. 224, Sec. 2. Effective September 21, 2007.)
  54. 195.109.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must compute and remit a specified amount to the Controller by June 30, 2008, with certain property tax losses excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.109. (a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.108, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.107 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.108, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 224, Sec. 3. Effective September 21, 2007.)
  55. 195.110.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The County of Riverside auditor must certify an estimate of disaster-related property tax revenue reductions to the Director of Finance by October 31, 2007, excluding certain school district and county office of education reductions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.110. (a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires that commenced on October 26, 2006, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2006–07 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 222, Sec. 1. Effective September 21, 2007.)
  56. 195.111.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The director must certify the amount to the Controller within 30 days after verification of the county auditor’s estimate, and the Controller must then allocate the amount to the county within 10 working days after receiving the Director of Finance’s certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.111. After the county auditor of an eligible county, as described in Section 195.110, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2007, Ch. 222, Sec. 2. Effective September 21, 2007.)
  57. 195.112.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and send a payment to the Controller by June 30, 2008, using a formula that offsets certain property tax losses. If prior-year losses were higher than the amount allocated, the Controller must allocate the excess back to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.112. (a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.111, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.110 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.111, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 222, Sec. 3. Effective September 21, 2007.)
  58. 195.116.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain county auditors must certify an estimate of property tax revenue loss to the Director of Finance by October 31, 2007.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.116. (a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, Santa Clara, Stanislaus, Tulare, Ventura, and Yuba that were the subject of the Governor’s proclamations of a state of emergency for the severe freezing conditions that commenced January 11, 2007, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2006–07 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 223, Sec. 1. Effective September 21, 2007.)
  59. 195.117.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s estimate is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving the certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.117. After the county auditor of an eligible county, as described in Section 195.116, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2007, Ch. 223, Sec. 2. Effective September 21, 2007.)
  60. 195.118.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Each eligible county must compute and remit a specified amount to the Controller by June 30, 2008, and the Controller must allocate any excess loss amount back to the county if the county’s prior-year property tax losses exceed the allocated amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.118. (a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.117, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.116 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.117, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 223, Sec. 3. Effective September 21, 2007.)
  61. 195.120.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The County of El Dorado auditor must certify an estimate of certain property tax revenue reductions to the Director of Finance by October 31, 2008.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.120. (a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires that commenced on June 24, 2007, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2007–08 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Amended by Stats. 2008, Ch. 386, Sec. 1. Effective September 27, 2008.)
  62. 195.121.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After required certification steps, the director must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.121. After the county auditor of the eligible county, as described in Section 195.120, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2007, Ch. 224, Sec. 5. Effective September 21, 2007.)
  63. 195.122.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must calculate and send a specified amount to the Controller by June 30, 2009, and the Controller must pay back any excess if the county’s actual property tax revenue loss was higher than the amount allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.122. (a) On or before June 30, 2009, the eligible county, as described in Section 195.120, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.121, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.120 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by the eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.121, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Amended by Stats. 2008, Ch. 386, Sec. 2. Effective September 27, 2008.)
  64. 195.123.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    County auditors must certify an estimate of certain property tax revenue reductions to the Director of Finance by September 30, 2008.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.123. (a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor’s proclamation of a state of emergency for the Zaca Fire that commenced on July 4, 2007, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2007–08 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 224, Sec. 7. Effective September 21, 2007.)
  65. 195.124.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After certification by the county auditor, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.124. After the county auditor of the eligible county, as described in Section 195.123, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2007, Ch. 224, Sec. 8. Effective September 21, 2007.)
  66. 195.125.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must calculate and send a payment to the Controller by June 30, 2009, using a formula that subtracts certain property tax losses; if the loss exceeds the amount allocated, the Controller must pay the excess to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.125. (a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.124, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.123 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by the eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.124, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2007, Ch. 224, Sec. 9. Effective September 21, 2007.)
  67. 195.128.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Specified county auditors must certify a property tax revenue loss estimate to the Director of Finance by October 30, 2008.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.128. (a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which were the subject of the Governor’s disaster proclamations of September 15, 2007, and October 21, 2007, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 3. Effective September 27, 2008.)
  68. 195.129.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After certification by the county auditor and verification by the Director of Finance, the Director must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.129. After the county auditor of the eligible county, as described in Section 195.128, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2008, Ch. 386, Sec. 4. Effective September 27, 2008.)
  69. 195.130.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must calculate and send a specified amount to the Controller by June 30, 2009, for deposit in the General Fund. If the county’s actual prior-year property tax loss is more than the amount allocated to it, the Controller must pay the excess to that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.130. (a) On or before June 30, 2009, the eligible county, as described in Section 195.128, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.129, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.128 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.129, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 5. Effective September 27, 2008.)
  70. 195.131.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Riverside County auditor must certify an estimate of certain property tax revenue reductions to the Director of Finance by October 30, 2008.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.131. (a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for the extremely strong and damaging winds that commenced on October 20, 2007, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 6. Effective September 27, 2008.)
  71. 195.132.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After certification and verification, the director must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.132. After the county auditor of the eligible county, as described in Section 195.131, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2008, Ch. 386, Sec. 7. Effective September 27, 2008.)
  72. 195.133.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must calculate and remit a specified amount to the Controller by June 30, 2009. If the county’s actual property tax revenue loss is greater than the amount allocated to it, the Controller must allocate the excess back to that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.133. (a) On or before June 30, 2009, the eligible county, as described in Section 195.131, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.132, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.131 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.132, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 8. Effective September 27, 2008.)
  73. 195.134.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Selected county auditors must certify an estimate of certain disaster-related property tax revenue reductions to the Director of Finance by September 30, 2009.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.134. (a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity, which were the subject of the Governor’s proclamations of a state of emergency for the wildfires that occurred during May or June 2008, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 9. Effective September 27, 2008.)
  74. 195.135.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must allocate it to the county within 10 working days after receiving the certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.135. After the county auditor of the eligible county, as described in Section 195.134, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2008, Ch. 386, Sec. 10. Effective September 27, 2008.)
  75. 195.136.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must, by June 30, 2010, compute and remit a specified amount to the Controller for deposit in the General Fund, with certain property-tax losses excluded. If the county’s actual loss in the preceding fiscal year exceeds the amount allocated by the Controller, the Controller must allocate the excess to that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.136. (a) On or before June 30, 2010, the eligible county, as described in Section 195.134, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.135, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.134 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.135, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 11. Effective September 27, 2008.)
  76. 195.137.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The County of Santa Barbara auditor had to certify an estimated property tax revenue loss to the Director of Finance by September 30, 2009, with certain school-district reductions excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.137. (a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the Governor’s proclamation of a state of emergency for wildfires that commenced on July 1, 2008, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 12. Effective September 27, 2008.)
  77. 195.138.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s certification is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.138. After the county auditor of the eligible county, as described in Section 195.137, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2008, Ch. 386, Sec. 13. Effective September 27, 2008.)
  78. 195.139.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must calculate and send a payment to the Controller by June 30, 2010, using a formula that subtracts certain property tax losses from the amount allocated to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.139. (a) On or before June 30, 2010, an eligible county, as described in Section 195.137, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.138, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.137 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.138, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 14. Effective September 27, 2008.)
  79. 195.140.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The County of Inyo auditor must certify a property-tax revenue loss estimate to the Director of Finance by September 30, 2009, and must leave out certain school-district and county-office-of-education reductions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.140. (a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor’s proclamations of a state of emergency for wildfires that commenced on July 6, 2007, and the severe rainstorms that commenced on July 12, 2008, and caused flash floods, landslides, the accumulation of debris, and that washed-out and damaged roads in that county, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 15. Effective September 27, 2008.)
  80. 195.141.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After a county auditor’s certification is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.141. After the county auditor of an eligible county, as described in Section 195.140, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2008, Ch. 386, Sec. 16. Effective September 27, 2008.)
  81. 195.142.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Each eligible county must calculate and send the required amount to the Controller by June 30, 2010; if a county’s actual prior-year property tax loss exceeds its allocation, the Controller must give the county the excess.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.142. (a) On or before June 30, 2010, each eligible county, as described in Section 195.140, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.141, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.140 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.141, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 17. Effective September 27, 2008.)
  82. 195.143.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    By September 30, 2009, the Humboldt County auditor must certify an estimate of certain property tax revenue reductions to the Director of Finance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.143. (a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for wildfires that commenced on May 22, 2008, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 18. Effective September 27, 2008.)
  83. 195.144.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s certification is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.144. After the county auditor of the eligible county, as described in Section 195.143, has made the applicable certification to the Director of Finance pursuant to that section, the director shall within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2008, Ch. 386, Sec. 19. Effective September 27, 2008.)
  84. 195.145.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must compute and remit a specified amount to the Controller by June 30, 2010, and the Controller must allocate any excess amount back to the county if the county’s prior-year property tax loss exceeds the amount allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.145. (a) On or before June 30, 2010, an eligible county, as described in Section 195.143, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.144, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.143 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.144, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2008, Ch. 386, Sec. 20. Effective September 27, 2008.)
  85. 195.164.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Humboldt County auditor must certify an estimate of certain 2009–10 property tax revenue reductions to the Director of Finance by October 30, 2010, with specified exclusions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.164. (a) By October 30, 2010, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for the earthquake that occurred on January 9, 2010, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2009–10 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, Ch. 449, Sec. 1. (AB 1690) Effective September 29, 2010.)
  86. 195.165.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After county auditor certification and verification, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate the amount to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.165. After the county auditor of the eligible county, as described in Section 195.164, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2010, Ch. 449, Sec. 2. (AB 1690) Effective September 29, 2010.)
  87. 195.166.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must calculate and send a specified payment to the Controller by June 30, 2011, after subtracting certain property tax losses; if the county’s actual loss is greater than the amount allocated to it, the Controller must send the excess back to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.166. (a) On or before June 30, 2011, an eligible county, as described in Section 195.164, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.165, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.164 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.165, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, Ch. 449, Sec. 3. (AB 1690) Effective September 29, 2010.)
  88. 195.167.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain county auditors must certify by October 30, 2010 an estimate of specified property tax revenue reductions to the Director of Finance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.167. (a) By October 30, 2010, the auditors of the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou, which were the subject of the Governor’s proclamations of a state of emergency for the severe winter storms that commenced in January 2010 that caused damage by the severe rainstorms, heavy snows, floods, or mudslides, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2009–10 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, Ch. 447, Sec. 1. (AB 1662) Effective September 29, 2010.)
  89. 195.168.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The county auditor’s certification triggers a chain of action: the Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.168. After the county auditor of the eligible county, as described in Section 195.167, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2010, Ch. 447, Sec. 2. (AB 1662) Effective September 29, 2010.)
  90. 195.169.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must compute and remit a specified amount to the Controller by June 30, 2011, and the Controller must allocate any excess loss amount back to that county if the county’s actual property tax loss is higher than the amount allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.169. (a) On or before June 30, 2011, an eligible county, as described in Section 195.167, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.168, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.167 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.168, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, Ch. 447, Sec. 3. (AB 1662) Effective September 29, 2010.)
  91. 195.170.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Imperial County auditor must certify to the Director of Finance an estimate of specified property tax revenue reductions by October 30, 2010, and must exclude certain school-related reductions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.170. (a) By October 30, 2010, the auditor of the County of Imperial, which was the subject of the Governor’s proclamation of a state of emergency for the earthquake that occurred on April 4, 2010, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2009–10 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, Ch. 461, Sec. 2. (AB 2136) Effective September 29, 2010.)
  92. 195.171.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s certification is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.171. After the county auditor of the eligible county, as described in Section 195.170, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2010, Ch. 461, Sec. 3. (AB 2136) Effective September 29, 2010.)
  93. 195.172.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county must, by June 30, 2011, compute and remit a specified amount to the Controller for the General Fund. If the county’s actual property tax revenue loss in the prior fiscal year exceeds the amount allocated to it, the Controller must allocate the excess back to that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.172. (a) On or before June 30, 2011, an eligible county, as described in Section 195.170, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.171, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.170 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.171, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, Ch. 461, Sec. 4. (AB 2136) Effective September 29, 2010.)
  94. 195.176.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The San Mateo County auditor must certify an estimate of property tax revenue losses to the Director of Finance by October 30, 2011, subject to a stated exclusion.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.176. (a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Governor’s proclamation of a state of emergency for the explosion and fire that occurred on September 9, 2010, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2010–11 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of the explosion and fire, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, 6th Ex. Sess., Ch. 2, Sec. 1. (AB 11 6x) Effective October 19, 2010.)
  95. 195.177.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the San Mateo County auditor’s certification, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.177. After the county auditor of the County of San Mateo has made the applicable certification to the Director of Finance pursuant to Section 195.176, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2010, 6th Ex. Sess., Ch. 2, Sec. 2. (AB 11 6x) Effective October 19, 2010.)
  96. 195.178.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The County of San Mateo must calculate and remit a specified amount to the Controller by June 30, 2012, and the Controller must allocate any excess amount back to the county if its prior-year loss exceeds the amount allocated under Section 195.177.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.178. (a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.177, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.176 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by the County of San Mateo in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.177, the Controller shall allocate the amount of that excess to that county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2010, 6th Ex. Sess., Ch. 2, Sec. 3. (AB 11 6x) Effective October 19, 2010.)
  97. 195.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county’s auditor must certify an estimate of disaster-related property tax revenue reductions to the Director of Finance within the stated fiscal-year timing, excluding certain school district reductions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.2. In the 1991–92 fiscal year or as soon as possible thereafter during the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the floods that occurred in California in February 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. (Added by Stats. 1992, 1st Ex. Sess., Ch. 19, Sec. 1. Effective September 21, 1992.)
  98. 195.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s certification is made and verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.3. After the county auditor of an eligible county described in Section 195.2 has made the applicable certification to the Director of Finance pursuant to Section 195.2, the director shall, within 30 days and after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1992, 1st Ex. Sess., Ch. 19, Sec. 2. Effective September 21, 1992.)
  99. 195.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must compute and remit a specified amount to the Controller by December 31, 1992, with certain education-related losses excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.4. On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.3, less the actual amount of its property tax revenue lost in the immediately preceding fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid districts), county offices of education, and community college districts. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county. (Added by Stats. 1992, 1st Ex. Sess., Ch. 19, Sec. 3. Effective September 21, 1992.)
  100. 195.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county’s county auditor must certify an estimate of certain property tax revenue losses to the Director of Finance, and the estimate must exclude reductions for specified education entities.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.5. In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the earthquakes that occurred in California in April 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 1992–93 fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1992, 1st Ex. Sess., Ch. 20, Sec. 1. Effective September 28, 1992.)
  101. 195.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must allocate it to the county within 10 working days after receiving the certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.6. After the county auditor of an eligible county described in Section 195.5 has made the applicable certification to the Director of Finance pursuant to Section 195.5, the director shall, within 30 days and after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1992, 1st Ex. Sess., Ch. 20, Sec. 2. Effective September 28, 1992.)
  102. 195.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by December 31, 1993, and the Controller must allocate a negative computed amount back to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.7. On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.6, less the actual amount of its property tax revenue lost in the 1992–93 fiscal year on the regular secured roll and on the supplemental roll, with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts), county offices of education, and community college districts. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county. (Added by Stats. 1992, 1st Ex. Sess., Ch. 20, Sec. 3. Effective September 28, 1992.)
  103. 195.71.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The county auditor of an eligible disaster county must certify an estimate of certain property tax revenue reductions to the Director of Finance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.71. In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of earthquake, aftershock, or any other related casualty that occurred in the Counties of Los Angeles, Orange, and Ventura, on or after January 17 in 1994, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1994, Ch. 17, Sec. 1. Effective March 15, 1994.)
  104. 195.72.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must then allocate the amount to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.72. After the county auditor of an eligible county, as described in Section 195.71, has made the applicable certification to the Director of Finance pursuant to Section 195.71, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1994, Ch. 17, Sec. 2. Effective March 15, 1994.)
  105. 195.73.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Each eligible county must compute and remit a specified amount to the Controller by December 31, 1995, and the Controller must allocate any excess property-tax-loss amount back to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.73. On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.71, less the actual amount of its property tax revenue lost in the 1993–94 fiscal year on the regular secured and supplemental rolls with respect to eligible properties as a result of the reassessment of those properties pursuant to Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the 1993–94 fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.72, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Amended by Stats. 1995, 1st Ex. Sess., Ch. 10, Sec. 1. Effective October 10, 1995.)
  106. 195.77.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    An eligible county’s county auditor must certify to the Director of Finance an estimate of disaster-related property tax revenue reductions for 1996–97, but not include reductions for certain school districts and county offices of education.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.77. In the 1996–97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding, or any other related casualty that occurred in that county during December 1996 or January 1997, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 1996–97 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1997, 1st Ex. Sess., Ch. 3, Sec. 1. Effective August 25, 1997.)
  107. 195.78.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must then allocate it to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.78. After the county auditor of an eligible county, as described in Section 195.77, has made the applicable certification to the Director of Finance pursuant to that same section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1997, 1st Ex. Sess., Ch. 3, Sec. 2. Effective August 25, 1997.)
  108. 195.79.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must compute and remit a specified amount to the Controller by July 1, 1998, and the Controller must allocate any excess back to the county if the county’s actual property tax loss is higher than the prior allocation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.79. On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.78, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.77 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.78, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1997, 1st Ex. Sess., Ch. 3, Sec. 3. Effective August 25, 1997.)
  109. 195.80.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    In a qualifying disaster county, the county auditor must certify an estimate of property tax revenue reductions to the Director of Finance for the 1997–98 fiscal year, with some school-district reductions excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.80. In the 1997–98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding, or any other related casualty that occurred in that county during February 1998, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 1997–98 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1998, Ch. 749, Sec. 1. Effective September 23, 1998.)
  110. 195.81.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s estimate is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.81. After the county auditor of an eligible county, as described in Section 195.80, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1998, Ch. 749, Sec. 2. Effective September 23, 1998.)
  111. 195.82.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties had to compute and remit a specified net amount to the Controller by June 30, 1999, with an offset for certain property tax revenue losses.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.82. On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.81, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.80 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.81, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1998, Ch. 749, Sec. 3. Effective September 23, 1998.)
  112. 195.83.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    In the 1998–99 fiscal year, an eligible county’s county auditor must certify a property tax revenue loss estimate to the Director of Finance, with certain school-district and county-office-of-education amounts excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.83. In the 1998–99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of a freeze or any other related casualty that occurred in that county during the winter of 1998–99, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 1998–99 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1999, Ch. 165, Sec. 1. Effective July 26, 1999.)
  113. 195.84.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s certification is verified, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.84. After the county auditor of an eligible county, as described in Section 195.83, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 1999, Ch. 165, Sec. 2. Effective July 26, 1999.)
  114. 195.85.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must compute and remit a specified amount to the Controller by June 30, 2000; if their actual prior-year loss exceeds the Controller’s allocation, the Controller must allocate the excess back to the county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.85. On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.84, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.83 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.84, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 1999, Ch. 165, Sec. 3. Effective July 26, 1999.)
  115. 195.86.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The County of Napa auditor must certify an estimate of certain property tax revenue losses to the Director of Finance by September 30, 2001.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.86. By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor’s Proclamation of a state of emergency for the earthquake occurring in September 2000, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2000–01 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2001, Ch. 158, Sec. 1. Effective August 9, 2001.)
  116. 195.87.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verifying the county auditor’s estimate, and the Controller must allocate the amount to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.87. After the county auditor of an eligible county, as described in Section 195.86, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter. (Added by Stats. 2001, Ch. 158, Sec. 2. Effective August 9, 2001.)
  117. 195.88.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties had to calculate and remit a specified amount to the Controller by June 30, 2002, with a possible adjustment if actual property tax losses were higher than the amount allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.88. On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.87, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.86 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.87, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2001, Ch. 158, Sec. 3. Effective August 9, 2001.)
  118. 195.89.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain county auditors must certify a property tax revenue loss estimate to the Director of Finance by September 30, 2004.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.89. By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura, which were the subject of the Governor’s Proclamation of a state of emergency for the fires occurring in October and November 2003, for the mudslides occurring in San Bernardino County as a result of those fires, and for the earthquake that occurred in December 2003 in San Luis Obispo County and Santa Barbara County, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2003–04 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts) and county offices of education. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2004, Ch. 772, Sec. 2. Effective September 25, 2004.)
  119. 195.90.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    The Director of Finance must certify the amount to the Controller within 30 days after verification, and the Controller must allocate the amount to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.90. After the county auditor of an eligible county, as described in Section 195.89, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2004, Ch. 772, Sec. 3. Effective September 25, 2004.)
  120. 195.91.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by June 30, 2005, and the Controller must return any excess if the county’s prior-year revenue loss was greater than the amount allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.91. On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.90, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.89 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts (other than basic state aid school districts) and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.90, the Controller shall allocate the amount of that excess to that eligible county. For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2004, Ch. 772, Sec. 4. Effective September 25, 2004.)
  121. 195.92.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain county auditors must certify a disaster-related estimate of reduced property tax revenues to the Director of Finance by September 30, 2005.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.92. (a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor’s proclamations of a state of emergency for the severe rainstorms that occurred in December 2004, January 2005, February 2005, or March 2005, that caused flash floods, mudslides, the accumulation of debris, and that washed out and damaged roads in those counties, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2004–05 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2005, Ch. 623, Sec. 2. Effective October 6, 2005.)
  122. 195.93.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After county certification, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving that certification.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.93. After the county auditor of an eligible county, as described in Section 195.92, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2005, Ch. 623, Sec. 3. Effective October 6, 2005.)
  123. 195.94.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Eligible counties must calculate and remit a specified amount to the Controller by June 30, 2006, and the Controller must return any excess amount if a county’s actual loss exceeds its allocation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.94. (a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.93, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.92 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by an eligible county in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.93, the Controller shall allocate the amount of that excess to that eligible county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2005, Ch. 623, Sec. 4. Effective October 6, 2005.)
  124. 195.95.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    By September 30, 2005, the Auditor of Shasta County must certify an estimate of certain property tax revenue reductions to the Director of Finance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.95. (a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor’s Proclamation of a state of emergency for the wildfires that occurred in Shasta County during August 2004, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2004–05 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2005, Ch. 624, Sec. 1. Effective October 6, 2005.)
  125. 195.96.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After the county auditor’s estimate is verified, the director must certify the amount to the Controller within 30 days, and the Controller must allocate it to the county within 10 working days after receiving certification from the Director of Finance.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.96. After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.95, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2005, Ch. 624, Sec. 2. Effective October 6, 2005.)
  126. 195.97.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Shasta County must calculate and pay a specified amount to the Controller by June 30, 2006, and the Controller must return any excess amount to Shasta County if the county’s actual revenue loss is higher than the amount allocated.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.97. (a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.96, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.95 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by Shasta County in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.96, the Controller shall allocate the amount of that excess to that county. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2005, Ch. 624, Sec. 3. Effective October 6, 2005.)
  127. 195.98.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    Certain county auditors must certify an estimate of disaster-related property tax revenue reductions to the Director of Finance by September 30, 2005.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.98. (a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the Governor’s proclamations of a state of emergency for the severe rainstorms that occurred in December 2004, January 2005, February 2005, or March 2005, that caused flash floods, mudslides, the accumulation of debris, and that washed out and damaged roads in those counties, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2004-05 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of that disaster, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education. (b) For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution. (Added by Stats. 2005, Ch. 622, Sec. 2. Effective October 6, 2005.)
  128. 195.99.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. )

    Verify source ↗

    After certification by an eligible county auditor, the Director of Finance must certify the amount to the Controller within 30 days, and the Controller must then allocate the amount to the county within 10 working days.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 1. GENERAL PROVISIONS [101 - 198.1] ( Part 1 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Disaster Relief: Tax Deferral [194 - 196.99] ( Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14. ) ## 195.99. After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days. (Added by Stats. 2005, Ch. 622, Sec. 3. Effective October 6, 2005.)
  129. 19501.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must administer and enforce specified tax law parts, and it may divide the state into districts and maintain branch offices as needed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19501. The Franchise Tax Board shall administer and enforce Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part. For this purpose, it may divide the state into a reasonable number of districts, in each of which a branch office or offices may be maintained during all or part of the time as may be necessary. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  130. 19502.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    When the Franchise Tax Board establishes districts and offices, it must consider administration economy and service to taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19502. In the establishment of the districts and offices, the Franchise Tax Board shall give due consideration to the matter of economy of administration and service to the taxpayers. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  131. 19503.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must issue rules and regulations needed to enforce specified tax laws, and it may control whether rulings and regulations apply retroactively.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19503. (a) The Franchise Tax Board shall prescribe all rules and regulations necessary for the enforcement of Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part and may prescribe the extent to which any ruling (including any judicial decision or any administrative determination other than by regulation) shall be applied without retroactive effect. (b) (1) Except as otherwise provided in this subdivision, no regulation relating to Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), or this part shall apply to any taxable year ending before the date on which any notice substantially describing the expected contents of any regulation is issued to the public. (2) Paragraph (1) shall not apply to either of the following: (A) Regulations issued within 24 months of the date of the enactment of the statutory provision to which the regulation relates. (B) Regulations issued within 24 months of the date that temporary or final federal regulations with respect to statutory provisions to which California conforms are filed with the Federal Register. (3) The Franchise Tax Board may provide that any regulation may take effect or apply retroactively to prevent abuse. (4) The Franchise Tax Board may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation. (5) The limitation of paragraph (1) shall not apply to any regulation relating to the Franchise Tax Board’s policies, practices, or procedures. (6) The limitation of paragraph (1) may be superseded by a legislative grant of authority to the Franchise Tax Board to prescribe the effective date with respect to any regulation. (7) The Franchise Tax Board may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1). (c) The amendments made by the act adding this subdivision are operative with respect to regulations which relate to California statutory provisions enacted on or after January 1, 1998. (Amended by Stats. 2000, Ch. 862, Sec. 37. Effective January 1, 2001.)
  132. 19504.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may demand information, require attendance and testimony, issue subpoenas, and seek court enforcement, but it may not use financial-status or economic-reality techniques to find unreported income unless it has a reasonable indication that such income exists.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19504. (a) The Franchise Tax Board, for the purpose of administering its duties under this part, including ascertaining the correctness of any return; making a return where none has been made; determining or collecting the liability of any person in respect of any liability imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part (or the liability at law or in equity of any transferee in respect of that liability); shall have the power to require by demand, that an entity of any kind including, but not limited to, employers, persons, or financial institutions provide information or make available for examination or copying at a specified time and place, or both, any book, papers, or other data which may be relevant to that purpose. Any demand to a financial institution shall comply with the California Right to Financial Privacy Act set forth in Chapter 20 (commencing with Section 7460) of Division 7 of Title 1 of the Government Code. Information that may be required upon demand includes, but is not limited to, any of the following: (1) Addresses and telephone numbers of persons designated by the Franchise Tax Board. (2) Information contained on Federal Form W-2 (Wage and Tax Statement), Federal Form W-4 (Employee’s Withholding Allowance Certificate), or State Form DE-4 (Employee’s Withholding Allowance Certificate). (b) The Franchise Tax Board may require the attendance of the taxpayer or of any other person having knowledge in the premises and may take testimony and require material proof for its information and administer oaths to carry out this part. (c) (1) The Franchise Tax Board may issue subpoenas or subpoenas duces tecum, which subpoenas must be signed by any member of the Franchise Tax Board, and may be served on any person for any purpose. (2) For taxpayers that have been contacted by the Franchise Tax Board regarding the use of an abusive tax avoidance transaction, as defined in Section 19777, the subpoena may be signed by any member of the Franchise Tax Board, the Executive Officer of the Franchise Tax Board, or any designee. (d) Obedience to subpoenas or subpoenas duces tecum issued in accordance with this section may be enforced by application to the superior court as set forth in Article 2 (commencing with Section 11180) of Chapter 2 of Part 1 of Division 3 of Title 2 of the Government Code. (e) When examining a return, the Franchise Tax Board shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer unless the Franchise Tax Board has a reasonable indication that there is a likelihood of unreported income. This subdivision applies to any examination beginning on or after October 10, 1999. (f) The amendments made to this section by the act adding this subdivision shall apply to subpoenas issued on or after the effective date of the act adding this subdivision. (Amended by Stats. 2011, Ch. 14, Sec. 7. (SB 86) Effective March 24, 2011.)
  133. 19504.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section limits subpoenas for tax-related computer source code and requires the Franchise Tax Board to follow confidentiality and handling safeguards when software is obtained.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19504.5. (a) (1) Except as provided in subdivision (b), no subpoena may be issued under this part and the Franchise Tax Board may not begin any action under Article 2 (commencing with Section 1180) of Chapter 2 of Part 1 of Division 3 of Title 2 of the Government Code to enforce any subpoena to produce or analyze any tax-related computer software source code. (2) Any software and related materials that are provided to the Franchise Tax Board under this part shall be subject to the safeguards under subdivision (c). (b) (1) Paragraph (1) of subdivision (a) shall not apply to any portion, item, or component of the tax-related computer software source code if all of the following apply: (A) The Franchise Tax Board is unable to otherwise reasonably ascertain the correctness of any item on a return from either of the following: (i) The taxpayer’s books, papers, records, or other data. (ii) The computer software executable code (and any modifications thereof) to which the source code relates and any associated data which, when executed, produces the output to ascertain the correctness of the item. (B) The Franchise Tax Board identifies with reasonable specificity the portion, item, or component of the source code needed to verify the correctness of the item on the return. (C) The Franchise Tax Board determines that the need for the portion, item, or component of the source code with respect to the item outweighs the risks of unauthorized disclosure of trade secrets. (2) Paragraph (1) of subdivision (a) shall not apply to any of the following: (A) Any inquiry into any offense connected with the administration or enforcement of this part, Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), or Part 11 (commencing with Section 23001). (B) Any tax-related computer software source code acquired or developed by the taxpayer or related person primarily for internal use by the taxpayer or that person rather than for commercial distribution. (C) Any communications between the owner of the tax-related computer software source code and the taxpayer or related persons. (D) Any tax-related computer software source code which is required to be provided or made available pursuant to any other provision of this part, Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), or Part 11 (commencing with Section 23001). (3) For purposes of paragraph (1), the Franchise Tax Board shall be treated as meeting the requirements of subparagraphs (A) and (B) of that paragraph if all of the following apply: (A) The Franchise Tax Board determines that it is not feasible to determine the correctness of an item without access to the computer software executable code and associated data described in clause (ii) of subparagraph (A) of paragraph (1). (B) The Franchise Tax Board makes a formal request to the taxpayer for the code and data and to the owner of the computer software source code for the executable code. (C) The code and data are not provided within 180 days of that request. (4) In any proceeding brought under Article 2 (commencing with Section 1180) of Chapter 2 of Part 1 of Division 3 of Title 2 of the Government Code to enforce a subpoena issued under the authority of this subdivision, the court shall, at the request of any party, hold a hearing to determine whether the applicable requirements of this section have been met. (c) (1) In any court proceeding to enforce a subpoena for any portion of software, the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to that software, including requiring that any information be placed under seal to be opened only as directed by the court. (2) Notwithstanding any other provision of this section, and in addition to any protections ordered pursuant to paragraph (1), in the case of software that comes into the possession or control of the Franchise Tax Board in the course of any examination with respect to any taxpayer, all of the following shall apply: (A) The software may be used only in connection with the examination of that taxpayer’s return, any protest or appeal by the taxpayer, any judicial proceeding and any appeals therefrom, or any inquiry into any offense connected with the administration or enforcement of this part, Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), or Part 11 (commencing with Section 23001). (B) The Franchise Tax Board shall provide, in advance, to the taxpayer and the owner of the software a written list of the names of all individuals who will analyze or otherwise have access to the software. (C) (i) The software shall be maintained in a secure area or place, and in the case of computer software source code, shall not be removed from the owner’s place of business unless the owner permits, or a court orders, that removal. (ii) For purposes of clause (i), the owner shall make available any necessary equipment or materials for analysis of computer software source code required to be conducted on the owner’s premises. (D) The software may not be copied except as necessary to perform an analysis, and the Franchise Tax Board shall number all copies made and certify in writing that no other copies have been or will be made. (E) At the end of the period during which the software may be used under subparagraph (A), both of the following apply: (i) The software and all copies thereof shall be returned to the person from whom they were obtained and any copies thereof made under subparagraph (D) on the hard drive of a machine or other mass storage device shall be permanently deleted. (ii) The Franchise Tax Board shall obtain from any person who analyzes or otherwise had access to that software a written certification under penalty of perjury that all copies and related materials have been returned and that no copies were made of them. (F) The software may not be decompiled or disassembled. (G) (i) The Franchise Tax Board shall provide to the taxpayer and the owner of any interest in the software, as the case may be, a written agreement, between the Franchise Tax Board and any person who is not an officer or employee of the State of California and who will analyze or otherwise have access to that software, which provides that the person agrees not to do either of the following: (I) Disclose the software to any person other than persons to whom the information could be disclosed for tax administration purposes under Section 19542. (II) Participate for two years in the development of software which is intended for a similar purpose as the software examined. (ii) The owner of any interest in the software shall be considered a party to any agreement described in clause (i). (H) The software shall be treated as return information for purposes of Section 19542. (d) For purposes of this section: (1) “Software” includes computer software source code and computer software executable code. (2) “Computer software source code” means all of the following: (A) The code written by a programmer using a programming language which is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer. (B) Related programmers’ notes, design documents, memoranda, and similar documentation. (C) Related customer communications. (3) “Computer software executable code” means both of the following: (A) Any object code, machine code, or other code readable by a computer when loaded into its memory and used directly by the computer to execute instructions. (B) Any related user manuals. (4) “Owner” includes, with respect to any software, the developer of the software. (5) A person shall be treated as related to another person if the persons are related persons under Section 267 or 707(b) of the Internal Revenue Code. (6) “Tax-related computer software source code” means the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning. (e) This section and Section 19542.3 shall not apply to any software acquired or developed for internal use by the Franchise Tax Board. (f) This section shall apply to subpoenas issued, and software acquired, after the effective date of the act adding this section. In the case of any software acquired on or before the effective date of the act adding this section, the requirements of paragraph (2) of subdivision (a) shall apply after the 90th day after the effective date of the act adding this section. The preceding sentence shall not apply to the requirement under clause (ii) of subparagraph (G) of paragraph (2) of subdivision (c). (Added by Stats. 1999, Ch. 931, Sec. 27. Effective October 10, 1999.)
  134. 19504.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    Franchise Tax Board staff may not contact third parties about a taxpayer’s liability unless they first give the taxpayer reasonable advance notice, and the Board must give the taxpayer a contact record on request.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19504.7. (a) An officer or employee of the Franchise Tax Board may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of the taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made. The notice shall explain that a request may be made as provided in subdivision (b). A notice shall be valid for any third-party contacts made during the 12 months following the date of the notice. For any third-party contacts made after the expiration of the 12 months, an additional preliminary notice must be provided. This subdivision shall not apply if mail to the same address is returned undeliverable with no forwarding address. The notice shall not be required if the unpaid tax for which notice would otherwise be required under this paragraph is consolidated for collection purposes with a preexisting unpaid tax for which notice has been given under this paragraph with respect to that described preexisting unpaid tax of the person. (b) The Franchise Tax Board shall provide, upon request from the taxpayer, a record of persons contacted during that 12-month period by the Franchise Tax Board with respect to the determination or collection of the tax liability of the taxpayer. The taxpayer’s request shall be made no later than 60 days after the 12-month period has expired. (c) This section shall not apply: (1) To any contact which the taxpayer has authorized. (2) If the Franchise Tax Board determines for good cause shown that the notice would jeopardize collection of any tax or the notice may involve reprisal against any person. (3) With respect to any pending criminal investigation. (d) This section shall be operative for contacts made after 180 days after the effective date of the act adding this section. (Added by Stats. 1999, Ch. 931, Sec. 28. Effective October 10, 1999.)
  135. 19505.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may appoint and remove certain employees, and those employees have the duties and powers the Board prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19505. The Franchise Tax Board may appoint and remove, in the manner provided by law, those officers, agents, branch office income tax deputies, and other employees as it deems necessary. They shall have the duties and powers as the Franchise Tax Board from time to time prescribes. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  136. 19506.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may appoint deputies or assistants to conduct hearings, prescribe regulations, or do other duties assigned to it by law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19506. The Franchise Tax Board may appoint one or more deputies or assistants to conduct hearings, prescribe regulations, or perform any other duty imposed by this part or other laws of the state upon the Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  137. 19507.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    Temporary branch office income tax deputy and employee appointments must be made from eligible residents of the district where the branch office is located.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19507. Any temporary appointments of branch office income tax deputies and other branch office employees shall be made from eligible residents of the district in which the branch office is located. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  138. 19508.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may set salaries for required personnel, and the Board and its personnel may receive reasonable and necessary travel and other duty-related expenses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19508. The salaries of the personnel required by the Franchise Tax Board shall be such as it may prescribe, in the manner provided by law, and the Franchise Tax Board and its personnel shall be allowed reasonable and necessary traveling and other expenses incurred in the performance of their duties. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  139. 19509.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may require designated officers and employees to post bond, and it must pay the bond premiums.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19509. The Franchise Tax Board may require officers, agents, deputies, and other employees designated by it to give bond for the faithful performance of their duties in the sum and with the sureties as it may determine. It shall pay all premiums on the bonds out of moneys appropriated for the administration of this part. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  140. 19511.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board and its designated officers and employees may administer oaths or take acknowledgments from any person for returns or reports required by this part or the Board’s rules and regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19511. The Franchise Tax Board and officers and employees designated by it may administer an oath to any person or take the acknowledgment of any person in respect of any return or report required by this part or the rules and regulations of the Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  141. 19512.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    A person acting in a fiduciary capacity must assume the taxpayers’ duties, and may assume the taxpayers’ rights and privileges after giving notice to the Franchise Tax Board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19512. Any person acting in a fiduciary capacity shall assume the duties and, upon giving notice to the Franchise Tax Board, shall assume the rights and privileges of the taxpayers in respect of any tax, additions to tax, penalties, and interest imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part except as otherwise specifically provided, until he or she gives notice that his or her fiduciary has terminated. He or she shall give notice under this section pursuant to rules and regulations prescribed by the Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  142. 19516.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    A fiduciary who pays certain claims or distributes assets before paying required taxes, interest, and penalties can become personally liable 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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19516. Every fiduciary who pays in whole or in part any claim, other than claims for taxes, expenses of administration, funeral expenses, expenses of last illness, family allowance, or wage claims as defined in Section 11402 of the Probate Code, against the person, estate, or trust for whom or for which the fiduciary acts, or who makes any distribution of the assets of the person, estate, or trust, before satisfaction and payment of taxes, interest, and penalties, except penalties due from a decedent, which are imposed by Part 10 (commencing with Section 17001) or this part on the person, estate, or trust for whom or for which the fiduciary acts, or which constitute a claim against the person, estate, or trust, or which are a lien or charge on or against the assets of the person, estate, or trust, is personally liable to the state for the taxes, interest, and penalties to the extent of the payments and distributions. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  143. 19517.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    For certain decedent, estate, and trust income-tax cases, the Franchise Tax Board must mail assessment notices and start court collection proceedings within 18 months after a qualifying written request is filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19517. (a) In the case of income received or accrued during the lifetime of a decedent, or by his or her estate during the period of administration, or by a trust, the Franchise Tax Board shall mail notices proposing to assess the tax, and shall commence any proceeding in court without assessment for the collection of the tax, within 18 months after written request therefor (filed after the return is made) by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (b) After filing a request pursuant to subdivision (a), a fiduciary may consent in writing to waive the limitation prescribed by subdivision (a). (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  144. 19518.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Certain trustees, issuers, and related persons must file returns, keep records, identify contracts and funds, and provide information as the Franchise Tax Board prescribes. Owner-employees must also give the required information to the trustee, insurer, or other person.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19518. (a) The trustee of a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631 to which contributions have been paid under a plan on behalf of any owner-employee (as defined in Section 401(c)(3) of the Internal Revenue Code), and each insurance company or other person which is the issuer of a contract purchased by such a trust, or purchased under a plan described in Section 403(a) of the Internal Revenue Code, contributions for which have been paid on behalf of any owner-employee, shall file the returns (in the form and at the times), keep the records, make the identification of contracts and funds (and accounts within the funds), and supply the information, as the Franchise Tax Board shall by forms or regulations prescribe. (b) Every individual on whose behalf contributions have been paid as an owner-employee (as defined in Section 401(c)(3) of the Internal Revenue Code)— (1) To a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 17631, or (2) To an insurance company or other person under a plan described in Section 403(a) of the Internal Revenue Code, shall furnish the trustee, insurance company, or other person, as the case may be, the information at the times and in the form and manner as the Franchise Tax Board shall prescribe by forms or regulations. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  145. 19519.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must send certain allowed credit or refund claims to the Director of Employment Development.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19519. The Franchise Tax Board shall transmit to the Director of Employment Development claims for credit or refund allowed pursuant to Section 17061 of this code and subdivision (a) of Section 1176.5 of the Unemployment Insurance Code. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  146. 19520.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section says “tax enforcement” can include collecting amounts referred to the Franchise Tax Board for collection, if another law lets the Board collect them like unpaid tax liabilities, unless a law specifically says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19520. Unless otherwise specifically provided, if a provision of law, including Section 1088.5 and Section 1088.8 of the Unemployment Insurance Code, authorizes the use of information for tax enforcement purposes, the term “tax enforcement” includes the collection of any amount referred to the Franchise Tax Board for collection under a provision of law that authorizes the Franchise Tax Board to collect that amount in the same manner as an unpaid tax liability is collected by the Franchise Tax Board. (Added by Stats. 2003, Ch. 455, Sec. 6. Effective January 1, 2004.)
  147. 19521.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section sets how the adjusted annual rate is calculated and when related rates apply, with special rules for corporations, daily compounding, and certain exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19521. (a) The rate established under this section (referred to in other code sections as “the adjusted annual rate”) shall be determined in accordance with Section 6621 of the Internal Revenue Code, except that: (1) (A) For taxpayers other than corporations, the overpayment rate specified in Section 6621(a)(1) of the Internal Revenue Code shall be modified to be equal to the underpayment rate determined under Section 6621(a)(2) of the Internal Revenue Code. (B) In the case of any corporation, for purposes of determining interest on overpayments for periods beginning before July 1, 2002, the overpayment rate specified in Section 6621(a)(1) of the Internal Revenue Code shall be modified to be equal to the underpayment rate determined under Section 6621(a)(2) of the Internal Revenue Code. (C) In the case of any corporation, for purposes of determining interest on overpayments for periods beginning on or after July 1, 2002, the overpayment rate specified in Section 6621(a)(1) of the Internal Revenue Code shall be modified to be the lesser of 5 percent or the bond equivalent rate of 13-week United States Treasury bills, determined as follows: (i) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of January shall be utilized in determining the appropriate rate for the following July 1 to December 31, inclusive. Any such rate shall be rounded to the nearest full percent (or, if a multiple of one-half of 1 percent, that rate shall be increased to the next highest full percent). (ii) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of July shall be utilized in determining the appropriate rate for the following January 1 to June 30, inclusive. Any such rate shall be rounded to the nearest full percent (or, if a multiple of one-half of 1 percent, that rate shall be increased to the next highest full percent). (2) The determination specified in Section 6621(b) of the Internal Revenue Code shall be modified to be determined semiannually as follows: (A) The rate for January shall apply during the following July through December, and (B) The rate for July shall apply during the following January through June. (b) (1) For purposes of this part, Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), Part 32 (commencing with Section 61000), Title 25 (commencing with Section 100800) of the Government Code, and any other provision of law referencing this method of computation, in computing the amount of any interest required to be paid by the state or by the taxpayer, or any other amount determined by reference to that amount of interest, that interest and that amount shall be compounded daily. (2) Paragraph (1) shall not apply for purposes of computing the amount of any addition to tax under Section 19136 or 19142. (c) Section 6621(c) of the Internal Revenue Code, relating to increase in underpayment rate for large corporate underpayments, is modified as follows: (1) The applicable date shall be the 30th day after the earlier of either of the following: (A) The date on which the proposed deficiency assessment is issued. (B) The date on which the notice and demand is sent. (2) This subdivision shall apply for purposes of determining interest for periods after December 31, 1991. (3) Section 6621(c)(2)(B)(iii) of the Internal Revenue Code shall apply for purposes of determining interest for periods after December 31, 1998. (d) Section 6621(d) of the Internal Revenue Code, relating to the elimination of interest on overlapping periods of tax overpayments and underpayments, shall not apply. (Amended by Stats. 2019, Ch. 38, Sec. 39. (SB 78) Effective June 27, 2019.)
  148. 19522.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must submit annual reports and bill analyses to the Legislature and make them public.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19522. (a) (1) (A) On or before the 10th of January each year, the Franchise Tax Board shall submit to the Legislature a report on all changes to the Internal Revenue Code enacted into law in the prior year. To the extent possible, the report shall contain an estimate of the revenue effect of conforming California law to each of those changes. (B) In the event that changes to the Internal Revenue Code are enacted after September 15 of any year, the report described in subparagraph (A) shall be submitted to the Legislature within 120 days after signature by the President of the United States, rather than the 10th of January. (2) The report required by this section shall be made available to the public. (3) It is the intent of the Legislature that the policy committee of each house of the Legislature hold at least one public hearing on the report required by this section. (b) For any introduced bill which proposes changes in any of the dates in Section 17024.5, the Franchise Tax Board shall prepare a complete analysis of the bill which describes all changes to state law which will automatically occur by reference to federal law as of the changed date. The Franchise Tax Board shall immediately update and supplement that analysis upon any amendment to the bill. That analysis shall be made available to the public and shall be submitted to the Legislature for publication in the daily journal of each house of the Legislature. The digest of the Legislative Counsel shall indicate that an analysis of the bill shall be prepared by the Franchise Tax Board and printed in the daily journal of each house of the Legislature. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  149. 19523.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    If the Secretary of the Treasury has taken specified action against an appraiser, the appraiser’s appraisals are presumed to have no probative effect in certain state tax administrative proceedings.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19523. If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code: (a) Assessed a penalty under Section 6701(a) of the Internal Revenue Code, and (b) Provided that appraisals by an appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and (c) Barred that appraiser from presenting evidence or testimony in that proceeding, then appraisals by that person shall be presumed to have no probative effect in any administrative proceeding before the State Board of Equalization or the Franchise Tax Board. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  150. 19523.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    If a person practicing before the Franchise Tax Board is suspended or disbarred by the U.S. Treasury, the Franchise Tax Board must also suspend or disbar that person after notice and a proceeding, unless the federal action was clearly erroneous.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19523.5. (a) If the United States Secretary of the Treasury has, under the authority of Section 330(b) of Subchapter II of Chapter 3 of Subtitle 1 of Title 31 of the United States Code, suspended or disbarred a person from practice before the United States Department of the Treasury, the Franchise Tax Board shall, after notice and opportunity for a proceeding, suspend or disbar that person from practice before the Franchise Tax Board during the period of federal suspension or disbarment, unless the action of the United State Secretary of the Treasury was clearly erroneous. (b) For purposes of this section, both of the following definitions apply: (1) “Practice” or “practices” means all matters connected with a presentation to the Franchise Tax Board or any of its officers or employees relating to a taxpayer’s rights, privileges, or liabilities under laws or regulations administered by the Franchise Tax Board. (2) “Presentations” means, but is not limited to, preparing and filing documents, corresponding and communicating with the Franchise Tax Board, and representing a client at conferences, hearings, and meetings. (c) (1) Every person who practices before the Franchise Tax Board and is suspended or disbarred from practice before the United States Department of the Treasury shall notify the Franchise Tax Board, in writing, within 45 days of the issuance of a final order disbarring or suspending the person pursuant to Section 10.80 of Subpart D of Part 10 of Subtitle A of Title 31 of the Code of Federal Regulations, revised as of July 26, 2002. (2) Any person that fails to notify the Franchise Tax Board pursuant to paragraph (1) shall be subject to a penalty of five thousand dollars ($5,000). (d) The written notice required by subdivision (c) shall concede the accuracy of the federal action, or state the reason or reasons why the federal action is clearly erroneous. (e) Any person that has been suspended or disbarred from practice before the Franchise Tax Board may seek review of that determination by bringing an action pursuant to Section 1085 of the Code of Civil Procedure. (f) The Franchise Tax Board may prescribe any regulations necessary to carry out the purposes of this section. (g) This section shall be effective for final federal orders of disbarment or suspension issued on or after the enactment date of this act. (Added by Stats. 2005, Ch. 74, Sec. 71. Effective July 19, 2005.)
  151. 19525.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may set up a reward program for information that helps identify underreported or unreported income, but any reward cannot exceed 10% of the taxes collected, and people employed by or contracted with state or federal tax collection agencies are not eligible.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19525. The Franchise Tax Board, under regulations prescribed by the Franchise Tax Board, may establish a reward program for information resulting in the identification of underreported or unreported income subject to taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). Any reward may not exceed 10 percent of the taxes collected as a result of the information provided. Any person employed by or under contract with any state or federal tax collection agency shall not be eligible for a reward provided for pursuant to this section. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  152. 19526.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must develop and maintain a taxpayer cross-reference file for a nonwage earner filing enforcement program.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19526. The Franchise Tax Board shall develop and maintain a taxpayer cross-reference file which shall be used as a part of a nonwage earner filing enforcement program. The taxpayer cross-reference file may include information from taxpayer identification information available from tax returns, application forms, other documents, and any other files as already exist and are maintained by the state’s major revenue agencies. The taxpayer cross-reference file shall only be used for the purposes of tax law enforcement and administration. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  153. 19528.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may require certain licensing bodies to give it specified licensee information and may fine a licensee $100 if required taxpayer identification information is not provided after notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19528. (a) Notwithstanding any other law, the Franchise Tax Board may require any board, as defined in Section 22 of the Business and Professions Code, and the State Bar, the Bureau of Real Estate, and the Insurance Commissioner (hereinafter referred to as licensing board) to provide to the Franchise Tax Board the following information with respect to every licensee: (1) Name. (2) Address or addresses of record. (3) Federal employer identification number, if the licensee is a partnership, or the licensee’s individual taxpayer identification number or social security number of all other licensees. (4) Type of license. (5) Effective date of license or renewal. (6) Expiration date of license. (7) Whether license is active or inactive, if known. (8) Whether license is new or renewal. (b) The Franchise Tax Board may do the following: (1) Send a notice to any licensee failing to provide the federal employer identification number, individual taxpayer identification number, or social security number as required by subdivision (a) of Section 30 of the Business and Professions Code and subdivision (a) of Section 1666.5 of the Insurance Code, describing the information that was missing, the penalty associated with not providing it, and that failure to provide the information within 30 days will result in the assessment of the penalty. (2) After 30 days following the issuance of the notice described in paragraph (1), assess a one-hundred-dollar ($100) penalty, due and payable upon notice and demand, for any licensee failing to provide either its federal employer identification number (if the licensee is a partnership) or the licensee’s individual taxpayer identification number or social security number (for all others) as required in Section 30 of the Business and Professions Code and Section 1666.5 of the Insurance Code. (c) Notwithstanding Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code, the information furnished to the Franchise Tax Board pursuant to Section 30 of the Business and Professions Code or Section 1666.5 of the Insurance Code shall not be deemed to be a public record and shall not be open to the public for inspection. (Amended by Stats. 2021, Ch. 615, Sec. 419. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
  154. 19529.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must notify specified agencies when criminal charges are filed or arraignment occurs for certain Chapter 9 violations involving contractors.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19529. The Franchise Tax Board shall notify the Registrar of Contractors of the Contractors State License Board, the Director of Employment Development, the Economic and Employment Enforcement Coalition, and the Joint Enforcement Strike Force on the Underground Economy upon the arraignment of or the filing of criminal charges against any individual for a violation of Chapter 9 (commencing with Section 19701) of this Part if that individual engages in the business or acts in the capacity of a contractor within this state pursuant to a license issued by the Contractors State License Board or if that individual unlawfully engages in the business or acts in the capacity of a contractor within this state without having a license therefor. (Added by Stats. 2005, Ch. 428, Sec. 2. Effective January 1, 2006.)
  155. 19530.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must keep reports and tax returns for three years after their due dates, and keep certain information returns and related documents until it orders them destroyed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19530. The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed. Information returns and other documents filed pursuant to Article 4 (commencing with Section 18631) or Article 5 (commencing with Section 18661) of Chapter 2 shall be preserved until the Franchise Tax Board orders them to be destroyed. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  156. 19532.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may charge fees for its Tax News and California Package X publications, and those fees must include related production and handling costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19532. (a) The Franchise Tax Board may charge fees for its “Tax News” publication and its “California Package X.” The fees shall include preparation and production costs and other related costs, including, but not limited to, the handling of requests, printing, and postage. (b) This section shall not apply to documents distributed to public distribution sites. (c) Fees received under this section shall be handled in accordance with Section 19605. (Added by renumbering Section 19531 (as added by Stats. 1993, Ch. 31) by Stats. 1994, Ch. 146, Sec. 208. Effective January 1, 1995.)
  157. 19533.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    When the Franchise Tax Board collects less than the full amount owed from a debtor with multiple debts, it must apply the money in a set priority. Taxpayer-designated voluntary payments are applied as designated instead.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 1. Powers and Duties of Franchise Tax Board [19501 - 19533] ( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19533. (a) In the event the debtor has more than one debt being collected by the Franchise Tax Board and the amount collected by the Franchise Tax Board is insufficient to satisfy the total amount owing, the amount collected shall be applied in the following priority: (1) Payment of any taxes, additions to tax, penalties, interest, fees, or other amounts due and payable under Part 7.5 (commencing with Section 13201), Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), Part 32 (commencing with Section 61000), or this part, amounts authorized to be collected under Section 19722 of this code, or payment of advanced premium subsides in excess of the amount allowed under Title 25 (commencing with Section 100800) of the Government Code. (2) Payment of delinquencies collected under Section 10878. (3) Payment of any amounts due that are referred for collection under Article 5.5 (commencing with Section 19280) of Chapter 5. (4) Payment of any delinquencies referred for collection under Article 7 (commencing with Section 19291) of Chapter 5. (5) Payment of any taxes imposed under Part 10.8 (commencing with Section 22000). (b) Notwithstanding the payment priority established by this section, voluntary payments designated by the taxpayer as payment for a personal income tax liability or as a payment on amounts authorized to be collected under Section 19722, shall not be applied pursuant to this priority, but shall instead be applied as designated. (Amended by Stats. 2026, Ch. 23, Sec. 28. (SB 122) Effective June 29, 2026.)
  158. 19542.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    Certain tax officials and other covered persons must not reveal income information or other details from filed tax returns and related documents, except in the listed cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19542. Except as otherwise provided in this article and as required to administer Section 19005, it is a misdemeanor for the Franchise Tax Board or any member thereof, or any deputy, agent, clerk, or other officer or employee of the state, including its political subdivisions, or a jury commissioner, or any former officer or employee or other individual, who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under this part, to disclose or make known in any manner information as to the amount of income or any particulars, including the business affairs of a corporation, set forth or disclosed therein. (Amended by Stats. 2020, Ch. 230, Sec. 2. (SB 592) Effective January 1, 2021.)
  159. 19542.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    People covered by Section 19542 may not willfully inspect confidential tax information, and unauthorized inspection, disclosure, or use is a misdemeanor. The Franchise Tax Board must notify a taxpayer of known incidents in limited circumstances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19542.1. (a) Except as otherwise provided by this article, it shall be unlawful for any person described in Section 19542 to willfully inspect any confidential information furnished or secured pursuant to this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001). For purposes of this section, “inspection” means any examination of confidential information. Any willful unauthorized inspection or unwarranted disclosure or use of confidential information by the persons described in Section 19542 is a misdemeanor. (b) The Franchise Tax Board shall notify a taxpayer of any known incidents of willful unauthorized inspection or unwarranted disclosure or use of his or her confidential tax records, but only if criminal charges have been filed for the willful unauthorized inspection or unwarranted disclosure. (Added by Stats. 1998, Ch. 623, Sec. 3. Effective January 1, 1999.)
  160. 19542.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person who willfully discloses software in violation of Section 19504.5 can be punished by jail, prison, a fine, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19542.3. Any person who willfully divulges or makes known software, as defined in paragraph (1) of subdivision (d) of Section 19504.5, to any person in violation of Section 19504.5 is punishable by imprisonment in a county jail for not more than one year, or in the state prison, at the discretion of the court, by a fine of not more than five thousand dollars ($5,000), or by both that fine and imprisonment, at the discretion of the court, together with the costs of investigation and prosecution. (Amended by Stats. 2006, Ch. 347, Sec. 18. Effective January 1, 2007.)
  161. 19543.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    This section defines “business affairs” and limits disclosure of extraneous matters unless the request names the entities and there is no reason to think the information will be used for commercial list purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19543. (a) “Business affairs,” as used in this article means the details relative to the business activities of the entity as disclosed by the return but shall exclude extraneous matters, such as the exact corporate title, corporate number, the date of commencement of business in this state, taxable year adopted, filing date of return, name, date and title of individuals signing affidavit to the return, due date of taxes, taxes unpaid, entity’s address, private address of officers and directors. (b) Extraneous matters shall not be disclosed unless the request for the information states the names of the entities as to which information is desired and only if there is no reason to believe that the information will be used for commercial list purposes. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  162. 19544.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may withhold disclosure of return-selection standards and related data if disclosure would seriously impair assessment, collection, or enforcement.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19544. Nothing in Section 19542, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining those standards, if the Franchise Tax Board determines that the disclosure will seriously impair assessment, collection, or enforcement under this part. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  163. 19545.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Return information may be disclosed in a tax-administration judicial or administrative proceeding if one of the listed conditions is met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19545. A return or return information may be disclosed in a judicial or administrative proceeding pertaining to tax administration, if any of the following apply: (a) The taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of the taxpayer’s civil liability with respect to any tax imposed under this part. (b) The treatment of an item reflected on the return is directly related to the resolution of an issue in the proceeding. (c) The return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  164. 19546.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A legislative committee may receive information on request, but committee members and staff must not disclose the information’s particulars except to law enforcement for crime detection or prosecution.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19546. Upon request of a committee appointed by either the Assembly or the Senate, or both, any information may be furnished to the committee, but it is a misdemeanor for the committee or any member, clerk, or other officer or employee thereof to disclose in any manner any particulars of the information so furnished except to law enforcement officers for the purpose of aiding the detection or prosecution of crimes committed in violation of this part. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  165. 19546.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    A person with access to return information may disclose it to certain legislative committees or their officers if the person believes it may relate to board misconduct, maladministration, or taxpayer abuse.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19546.5. Any person who otherwise has or had access to any return or return information may disclose the return or return information to a committee appointed by the Assembly or Senate, or both, or any member, clerk, or other officer or employee thereof, if the person believes the return or return information may relate to possible board misconduct, maladministration, or taxpayer abuse. (Added by Stats. 1999, Ch. 931, Sec. 31. Effective October 10, 1999.)
  166. 19547.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Attorney General, and other state legal representatives, may inspect certain tax returns or return information in specified tax-administration matters, and may also inspect required reports or returns when needed to enforce public or charitable trusts or charitable purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19547. In a matter involving tax administration under this part, a return or return information shall be open to inspection by the Attorney General or other legal representatives of the state, if any of the following apply: (a) The taxpayer is or may be a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of the taxpayer’s civil liability with respect to any tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). (b) The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation. (c) The return or return information relates or may relate to a transactional relationship between a person who is a party to the proceeding and the taxpayer, which affects or may affect, the resolution of an issue in the proceeding or investigation. In addition, the Attorney General may inspect any report or return required under this part when required in the enforcement of any public or charitable trust or in compelling adherence to any charitable purposes for which any nonprofit corporation is formed. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  167. 19547.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must provide the Attorney General with a list of certain retail sellers and manufacturers, and must do so annually.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19547.5. (a) (1) Notwithstanding any provision of law, the Franchise Tax Board shall make available to the Attorney General a list of retail sellers and manufacturers required to disclose efforts to eradicate slavery and human trafficking pursuant to Section 1714.43 of the Civil Code. The list shall be based on tax returns filed for taxable years beginning on or after January 1, 2011. (2) Each list required by this section shall be submitted annually to the Attorney General by November 30, 2012, and each November 30 thereafter. The list shall be derived from original tax returns received by the Franchise Tax Board on or before December 31, 2011, and each December 31 thereafter. (b) Each annual list required by this section shall include the following information for each retail seller or manufacturer: (1) Entity name. (2) California identification number. (Added by Stats. 2010, Ch. 556, Sec. 4. (SB 657) Effective January 1, 2011.)
  168. 19548.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may disclose certain taxpayer return information to the California Parent Locator Service if requested and if the disclosure is under the cited Family Code sections.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548. (a) The Franchise Tax Board, upon request by the California Parent Locator Service, may disclose to the California Parent Locator Service, pursuant to Section 17505 or 17506 of the Family Code, any taxpayer return information that may be of assistance in locating alleged abducting or absent parents, spouses, or former spouses, in enforcing their liability for child support or the liability for spousal support, in establishing a parent and child relationship, and in locating and returning abducted children to their parents. (b) Information disclosed to the California Parent Locator Service pursuant to subdivision (a) shall be disseminated by the California Parent Locator Service only as provided for by, and only for the purposes specified in, Section 17505 or 17506 of the Family Code. (Amended by Stats. 1999, Ch. 478, Sec. 6. Effective January 1, 2000.)
  169. 19548.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The State Department of Public Health must share certain applicant or recipient identifying information with the Franchise Tax Board, and the Franchise Tax Board must send back specified income and household information and later return or destroy the information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548.2. (a) Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the name and individual taxpayer identification number (ITIN) or social security number of an applicant for, or recipient of services pursuant to Chapter 6 (commencing with Section 120950) of Part 4 of Division 105 of the Health and Safety Code to the Franchise Tax Board for the purpose of verifying the modified adjusted gross income of, any tax-exempt interest received by, any tax-exempt social security benefits received by, and any foreign earned income of an applicant or recipient. (b) (1) The Franchise Tax Board, upon receipt of this information, shall inform the State Department of Public Health of all of the following: (A) The amounts of the federal adjusted gross income received by the taxpayer household as reported by the taxpayer to the Franchise Tax Board. (B) The amounts of the California adjusted gross income received by the taxpayer household as reported by the taxpayer to the Franchise Tax Board or as adjusted by the Franchise Tax Board. (C) The amount of any tax-exempt interest received by the taxpayer household, as reported to the Franchise Tax Board. (D) The amount of any tax-exempt social security benefits received by the taxpayer household, as reported to the Franchise Tax Board. (E) The amount of any foreign earned income of the taxpayer household, as reported to the Franchise Tax Board. (F) The family size of the taxpayer household, as reported to the Franchise Tax Board. (2) The Franchise Tax Board shall provide the information to the State Department of Public Health for the most recent taxable year that the Franchise Tax Board has information available, and shall include the first and last name, date of birth, and the ITIN or social security number of the taxpayer. (c) (1) Information provided by the State Department of Public Health pursuant to this section shall constitute confidential public health records as defined in Section 121035 of the Health and Safety Code, and shall remain subject to the confidentiality protections and restrictions on further disclosure by the recipient under subdivisions (d) and (e) of Section 121025 of the Health and Safety Code. (2) Prior to accessing confidential HIV-related public health records, Franchise Tax Board staff and contractors shall be required to annually sign a confidentiality agreement developed by the State Department of Public Health that includes information related to the penalties under Section 121025 of the Health and Safety Code for a breach of confidentiality and the procedures for reporting a breach of confidentiality under subdivision (j) of Section 121022 of the Health and Safety Code. Those agreements shall be reviewed annually by the State Department of Public Health. (3) The Franchise Tax Board shall return or destroy all information received from the State Department of Public Health after completing the exchange of information. (d) For purposes of this section, “foreign earned income” also includes any deduction taken for the housing expenses of an individual while living abroad pursuant to Section 911 of Title 26 of the Internal Revenue Code. (e) For purposes of this section, “household” means the applicant or recipient, and, in addition, the applicant’s or recipient’s spouse or registered domestic partner, and all other individuals for whom the applicant or recipient, or the applicant’s or recipient’s spouse or registered domestic partner, is allowed a federal income tax deduction for the taxable year. (f) For purposes of this section, “family size” has the meaning given to that term in Section 36B(d)(1) of Title 26 of the Internal Revenue Code, and includes same or opposite sex married couples, registered domestic partners, and any dependent, as defined by Section 152 of Title 26 of the Internal Revenue Code, of either spouse or registered domestic partner. (Amended by Stats. 2025, Ch. 766, Sec. 4. (SB 504) Effective January 1, 2026.)
  170. 19548.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Scholarshare Investment Board must share participant name and taxpayer ID details with the Franchise Tax Board, and the Franchise Tax Board must return or destroy the information after the exchange.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548.3. (a) Notwithstanding any other law, the Scholarshare Investment Board shall disclose the name and individual taxpayer identification number (ITIN) or social security number of a participant in a qualified tuition program established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of Division 5 of Title 3 of the Education Code to the Franchise Tax Board for the purpose of verifying the income eligibility for participants of any of the programs administered by the Scholarshare Investment Board. (b) (1) The Franchise Tax Board, upon receipt of this information, shall inform the Scholarshare Investment Board of both of the following: (A) The amounts of the federal adjusted gross income as reported by the taxpayer to the Franchise Tax Board. (B) The amounts of the California adjusted gross income as reported by the taxpayer to the Franchise Tax Board or as adjusted by the Franchise Tax Board. (2) The Franchise Tax Board shall provide the information to the Scholarshare Investment Board for the most recent taxable year that the Franchise Tax Board has information available, and shall include the first and last name, date of birth, and the ITIN or social security number of the taxpayer. (c) The Franchise Tax Board shall return or destroy all information received from the Scholarshare Investment Board after completing the exchange of information. (Added by Stats. 2017, Ch. 250, Sec. 20. (AB 129) Effective September 16, 2017.)
  171. 19548.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must annually provide each county’s jury commissioner with a list of resident state tax filers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548.4. The Franchise Tax Board shall annually furnish the jury commissioner of each county with a list of resident state tax filers, as defined in Section 197 of the Code of Civil Procedure, for the purpose of expanding jury pools. (Added by Stats. 2020, Ch. 230, Sec. 3. (SB 592) Effective January 1, 2021.)
  172. 19548.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may share certain tax return information with specified public agencies on request for eligibility verification, and it may require reimbursement for its costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548.5. (a) (1) The Franchise Tax Board may, upon request, disclose to the California Health Benefit Exchange, the State Department of Health Care Services, the Managed Risk Medical Insurance Board, and county departments and agencies, returns or return information described in paragraph (2) in the records of the Franchise Tax Board, through information sharing agreements or data interfaces, to verify or determine eligibility of an individual for Medi-Cal benefits, the Healthy Families Program, the Access for Infants and Mothers Program, health benefits, tax credits, health insurance subsidies, or cost-sharing reductions through the Exchange. (2) The returns and return information that may be disclosed pursuant to this section is limited to the following: (A) Information necessary to validate or make the eligibility determination, including wages, withholdings, identifying information, and credits. (B) The demographic information of any taxpayer. (C) Tax refund information of any taxpayer. (3) In addition to the penalties under this article for unauthorized use or disclosure of the information disclosed pursuant to this section by any deputy, agent, clerk, officer, or employee of any agency receiving information pursuant to this section, any information received from the Franchise Tax Board as a result of this section shall be subject to the information sharing and confidentiality requirements in paragraph (8) of subdivision (a) of Section 100504 of the Government Code. (b) (1) This section shall not be construed to supersede the requirements and protections in the California Right to Financial Privacy Act under Chapter 20 (commencing with Section 7460) of Division 7 of Title 1 of the Government Code in obtaining information in possession of any financial institution. (2) This section shall not be construed to supersede or replace or in any way modify any privacy and information security requirements and protections in federal and state law regarding protected health information or personally identifiable information, including, but not limited to, the federal Health Insurance Portability and Accountability Act (HIPAA), the Information Practices Act of 1977 (Chapter 1 (commencing with Section 1798) of Title 1.8 of Part 4 of Division 3 of the Civil Code), Section 14100.2 of the Welfare and Institutions Code, and any other state or federal laws that are intended to, or have the effect of, protecting individual privacy and information security in any circumstance. (c) The Franchise Tax Board may require reimbursement for costs incurred in providing information specified in this Section. (Added by Stats. 2012, Ch. 815, Sec. 2. (AB 174) Effective January 1, 2013.)
  173. 19548.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must share certain taxpayer information with the California Health Benefit Exchange for notification purposes, and it may seek reimbursement for its costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548.8. (a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2) and other information related to the income tax return in the records of the Franchise Tax Board, through information sharing agreements or data interfaces, for purposes of providing the notification required under Section 100720 of the Government Code. (2) Individual income tax return information that may be disclosed to the California Health Benefit Exchange pursuant to this section is limited to the following information from the individual income tax return of a taxpayer who fails to report minimum essential coverage, as required by Section 100705 of the Government Code, or fails to reconcile the advanced premium assistance subsidy, as required by Section 100810 of the Government Code: (A) Taxpayer name or, in the case of taxpayers filing a joint return, the names of both spouses or domestic partners. (B) Full mailing address listed on the return. (C) Number and age of household dependents. (D) Gross income. (E) Number of months the applicable individual, as defined in Section 61000, and the applicable individual’s applicable spouse and applicable dependents, if any, as defined in Section 61000, were covered by minimum essential coverage. (F) The amount of the penalty paid or owed by a taxpayer. (G) Whether the taxpayer or any of the taxpayer’s dependents claimed an exemption from the Minimum Essential Coverage Individual Mandate established pursuant to Title 24 (commencing with Section 100700) of the Government Code and the Individual Shared Responsibility Penalty assessed pursuant to Part 32 (commencing with Section 61000), and which exemption or exemptions were claimed. (H) Whether the taxpayer reconciled the premium assistance subsidy advanced pursuant to Title 25 (commencing with Section 100800) of the Government Code with the premium assistance subsidy granted. (b) The Franchise Tax Board may require reimbursement from the California Health Benefit Exchange for costs incurred in providing the information specified in this section. (Added by Stats. 2019, Ch. 38, Sec. 41. (SB 78) Effective June 27, 2019.)
  174. 19548.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must share certain taxpayer information with the California Health Benefit Exchange when authorization and the taxpayer’s information are received, and it may seek reimbursement for its costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19548.9. (a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California Health Benefit Exchange the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing notification under subdivision (b) of Section 100720 of the Government Code. (2) Individual income tax return information that may be disclosed to the California Health Benefit Exchange pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in Section 18543: (A) Taxpayer name, or in the case of taxpayers filing a joint return, the names of both spouses or domestic partners. (B) Full mailing address listed on the return. (C) Number and age of household dependents. (D) Gross income. (b) The Franchise Tax Board may require reimbursement from the California Health Benefit Exchange for costs incurred in providing the information specified in this section. (Added by Stats. 2022, Ch. 170, Sec. 3. (SB 967) Effective January 1, 2023.)
  175. 19549.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section defines key terms used in the article, including “return,” “return information,” “taxpayer return information,” and “tax administration.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19549. For purposes of this article: (a) “Return” means any tax or information return, or claim for refund required by, or provided for or permitted under, the provisions of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part which is filed with the Franchise Tax Board by, on behalf of, or with respect to any person, estate, or trust, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (b) “Return information” means a taxpayer’s identity, the nature, source, or amount of his, her, or its income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Franchise Tax Board with respect to a return or with respect to the determination of the existence, or possible existence, of liability, or the amount thereof, of any person under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part for any tax, addition to tax, penalty, interest, fine, forfeiture, or other imposition, or offense. (c) “Taxpayer return information” means return information as defined in subdivision (b) which is filed with, or furnished to, the Franchise Tax Board by or on behalf of the taxpayer to whom the return information relates. (d) “Tax administration” means the administration, management, conduct, direction, and supervision of the execution and application of Part 10 (commencing with Section 17001), Part 10.7 (commencing with Section 21001), Part 11 (commencing with Section 23001), and this part. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  176. 19550.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must give address information to the Department of Justice, a court, or a California law enforcement agency when requested for certain warrant or registration matters.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19550. (a) Pursuant to Section 817.5 of the Penal Code, the Franchise Tax Board, upon request from the Department of Justice, a court, or any California law enforcement agency and in a form and manner prescribed by the Franchise Tax Board, shall provide to the Department of Justice, the court, or the law enforcement agency the address of any person represented to be a person for whom there is an outstanding arrest warrant. (b) (1) Pursuant to Section 290.9 of the Penal Code, the Franchise Tax Board shall, upon request from the Department of Justice, provide to the Department of Justice the address of any person represented to be a person who is in violation of his or her duty to register under Section 290 of the Penal Code. (2) This subdivision shall be operative with respect to requests made on or after January 1, 2005, pursuant to Section 290.9 of the Penal Code, as added by Section 1 of Chapter 127 of the Statutes of 2004. (Amended by Stats. 2005, Ch. 349, Sec. 4. Effective January 1, 2006.)
  177. 19551.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may share certain income tax return information with specified tax authorities, but the sharing is limited and often requires an affidavit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551. (a) The Franchise Tax Board may permit the Commissioner of Internal Revenue of the United States, other tax officials of this state, the Multistate Tax Commission, the proper officer of any state imposing an income tax or a tax measured by income or the authorized representative of that officer, or the tax officials of Mexico, if a reciprocal agreement exists, to inspect the income tax returns of any taxpayer, or may furnish to the commission, or the officer or the authorized representative thereof an abstract of the return or supply thereto information concerning any item of income contained in any return or disclosed by the report of any investigation of the income or return. The information shall be furnished to the Multistate Tax Commission, the federal or state officer or his or her representative, or the officials of Mexico for tax purposes only. Except when furnished pursuant to a written agreement, information furnished pursuant to this section shall be furnished only if the request is in the form of an affidavit under penalty of perjury stating that the purpose for the request relates to an investigation of the tax specified in the request and that the information will be used in the ordinary performance of the applicant’s official duties. (b) Notwithstanding subdivision (a), and except as otherwise provided in 19551.1, tax officials of political subdivisions of this state shall request information from the Franchise Tax Board by affidavit only. At the time a tax official makes the request, he or she shall provide the affected person with a copy of the affidavit and, upon request, make the information obtained available to that person. (c) For purposes of this section, “reciprocal agreement” means a formal agreement to exchange information between national taxing officials of Mexico and taxing authorities of the State Board of Equalization, the Franchise Tax Board, and the Employment Development Department. Furthermore, the reciprocal agreement shall be limited to the exchange of information that is essential for tax administration purposes only. Taxing authorities of the State of California shall be granted tax information only on California residents. Taxing authorities of Mexico shall be granted tax information only on Mexican nationals. (d) This section shall become operative on January 1, 2019. (Amended (as amended by Stats. 2013, Ch. 513, Sec. 2) by Stats. 2018, Ch. 52, Sec. 6. (SB 855) Effective June 27, 2018. Section operative January 1, 2019, by its own provisions.)
  178. 19551.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may allow city and county tax officials to exchange tax information under a reciprocal agreement, but the information is tightly limited and must be safeguarded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551.1. (a) (1) The Franchise Tax Board may permit the tax officials of any city, county, or city and county to enter into a reciprocal agreement with the Franchise Tax Board to obtain tax information from the Franchise Tax Board, as specified in subdivision (b). (2) For purposes of this section, “reciprocal agreement” means a formal agreement to exchange information for tax administration purposes between tax officials of a city, county, or city and county, and the Franchise Tax Board. (b) The information furnished to tax officials of a city, county, or city and county under this section shall be limited as follows: (1) The tax officials of a city, county, or city and county are authorized to receive information only with respect to taxpayers with an address as reflected on the Franchise Tax Board’s records within the jurisdictional boundaries of the city, county, or city and county who report income from a trade or business to the Franchise Tax Board. (2) The tax information that may be provided by the Franchise Tax Board to a city, county, or city and county is limited to a taxpayer’s name, address, social security or taxpayer identification number, and business activity code. (3) Tax information provided to the taxing authority of a city, county, or city and county shall not be furnished to, or used by, any person other than an employee of that taxing authority and shall be utilized in a form and manner to safeguard the tax information as required by the Franchise Tax Board, including, but not limited to: (A) The completion of a data exchange security questionnaire provided by the Franchise Tax Board prior to approval of a data exchange by the Franchise Tax Board. (B) The tax official of a city, county, or city and county shall allow for an onsite safeguard review conducted by the Franchise Tax Board. (C) The completion of disclosure training provided by the Franchise Tax Board and a confidentiality statement signed by all employees with access to information provided by the Franchise Tax Board confirming the requirement of data security with respect to that information and acknowledging awareness of penalties for unauthorized access or disclosure under Sections 19542 and 19552 of this code and Section 502 of the Penal Code. (D) The tax official of a city, county, or city and county shall notify the Franchise Tax Board within 24 hours upon discovery of any incident of unauthorized or suspected unauthorized access or disclosure of the tax information and provide a detailed report of the incident and the parties involved. (E) All records received by the tax officials of a city, county, or city and county shall be destroyed in a manner to make them unusable or unreadable so an individual record may no longer be ascertained in a timeframe specified by the Franchise Tax Board. (4) The information provided to the tax officials of the city, county, or city and county by the Franchise Tax Board under this section is subject to Section 19542, and may not be used for any purpose other than the city, county, or city and county’s tax enforcement, or as otherwise authorized by state or federal law. (5) Section 19542.1 applies to this section. (c) The Franchise Tax Board may not provide any information pursuant to this section until all of the following have occurred: (1) An agreement has been executed between a city, county, or city and county and the Franchise Tax Board, that provides that an amount equal to all first year costs necessary to furnish the city, county, or city and county information pursuant to this section shall be received by the Franchise Tax Board before the Franchise Tax Board incurs any costs associated with the activity permitted by this section. For purposes of this section, first year costs include costs associated with, but not limited to, the purchasing of equipment, the development of processes, and labor. (2) An agreement has been executed between a city, county, or city and county and the Franchise Tax Board, that provides that the annual costs incurred by the Franchise Tax Board, as a result of the activity permitted by this section, shall be reimbursed by the city, county, or city and county to the Franchise Tax Board. (3) Pursuant to the agreement described in paragraph (1), the Franchise Tax Board has received an amount equal to the first year costs. (d) Any information, other than the type of tax information specified in subdivision (b), may be requested by the tax officials of a city, county, or city and county from the Franchise Tax Board by affidavit. At the time a tax official makes the request, he or she shall provide the person whose information is the subject of the request, with a copy of the affidavit and, upon request, make the information obtained available to that person. (e) This section does not invalidate any other law. This section does not preclude any city, county, or city and county from obtaining information about individual taxpayers, including those taxpayers not subject to this section, by any other means permitted by state or federal law. (f) Nothing in this section shall be construed to affect any obligations, rights, or remedies regarding personal information provided under state or federal law. (g) Notwithstanding subdivision (c), the Franchise Tax Board shall waive a city, county, or city and county’s reimbursement of the Franchise Tax Board’s cost if a city, county, or city and county enters into a reciprocal agreement as defined in paragraph (2) of subdivision (a). The reciprocal agreement shall specify that each party shall bear its own costs to furnish the data involved in the exchange authorized by this section and Section 19551.5, and a city, county, or city and county shall be precluded from obtaining reimbursement as specified under Section 5 of the act adding this subdivision. (Amended by Stats. 2018, Ch. 52, Sec. 7. (SB 855) Effective June 27, 2018.)
  179. 19551.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board must disclose certain return information to the Employment Development Department when requested and needed for EDD unemployment program administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551.2. (a) Notwithstanding Section 19542, the Franchise Tax Board shall, upon request, when necessary for Employment Development Department (EDD) unemployment program administration, disclose to the EDD return or return information described in subdivision (b) in the records of the Franchise Tax Board, through information sharing agreements or data interfaces. These EDD unemployment programs include, but are not limited to, the federal Pandemic Unemployment Assistance program, Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C. Sec. 9021), and any extension of this program, and the federal Disaster Unemployment Assistance program, Section 410 of the federal Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Sec. 5177). (b) The return and return information authorized to be disclosed pursuant to this section are limited to information necessary to verify income, which may include, but not be limited to, earnings, identifying information, net profit and loss, self-employment, or other information needed for administration of the unemployment programs administered by the EDD. (Added by Stats. 2020, Ch. 264, Sec. 25. (AB 107) Effective September 29, 2020.)
  180. 19551.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Certain state agencies must exchange and report data for tax-credit outreach, and the Franchise Tax Board may disclose limited return information on request for a defined period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551.3. (a) The State Department of Social Services and the State Department of Health Care Services shall exchange data with the Franchise Tax Board upon request, including the name, date of birth, address, household or case identification number, and the individual taxpayer identification number or social security number of a program participant. The data provided shall remain confidential and shall be used only for purposes of informing individuals of the availability of the Volunteer Income Tax Assistance (VITA), CalFile, the federal Earned Income Tax Credit, the California Earned Income Tax Credit, and other federal and state antipoverty tax credits that are designed to alleviate poverty and tax burdens of low-income households, and for providing an estimate of potential state antipoverty tax credits to individuals. (b) Notwithstanding Section 19542 or any other law, for taxable years beginning on or after January 1, 2020, and before January 1, 2026, the Franchise Tax Board may, upon request, disclose the return information described in paragraph (1) to the State Department of Social Services and the State Department of Health Care Services. (1) Upon receipt of the information described in subdivision (a), the Franchise Tax Board may disclose the following: (A) Whether the program participant did not file a tax return. (B) Whether the program participant was claimed as a dependent on a tax return. (2) The information provided shall remain confidential and shall be used only for purposes of informing individuals of the availability of the Volunteer Income Tax Assistance (VITA), CalFile, the federal Earned Income Tax Credit, the California Earned Income Tax Credit, and other federal and state antipoverty tax credits that are designed to alleviate poverty and tax burdens of low-income households. (3) The Franchise Tax Board shall not disclose or provide any federal tax information. (c) (1) The State Department of Social Services and the State Department of Health Care Services that receive data from the Franchise Tax Board shall annually provide to the Franchise Tax Board, no later than January 1 of each calendar year, the results and findings of outreach conducted to measure whether the outreach achieves its intended purpose of increasing the number of claims for the federal Earned Income Tax Credit, the California Earned Income Tax Credit, and other state and federal antipoverty tax credits. (2) The results and findings of outreach conducted by the State Department of Social Services and the State Department of Health Care Services required under paragraph (1) shall include, but are not limited to, the following information: (A) The number of outreach contacts. (B) A description of each outreach program and the parameters of that program. (C) The number of individuals responding to outreach contacts referenced in subparagraph (A), if known. (d) For purposes of this section, the following shall apply: (1) “Voluntary Income Tax Assistance (VITA)” means the free basic income tax return preparation program, for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers. (2) “CalFile” means the Franchise Tax Board’s free, direct, online program for taxpayers to complete and e-file their state personal income tax returns. (3) “Program participant” means any individual who receives benefits from a social services program administered by the State Department of Social Services or the State Department of Health Care Services. (e) An unauthorized disclosure or use of the information disclosed pursuant to this section is a misdemeanor pursuant to Section 19552. (Amended by Stats. 2023, Ch. 55, Sec. 7. (SB 131) Effective July 10, 2023.)
  181. 19551.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may share certain return information with the State Department of Social Services, but the department and its personnel may use or disclose that information only for foster youth tax credit administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551.4. (a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces. (b) The return and return information authorized to be disclosed pursuant to this section is limited to information necessary to verify eligibility, including, but not limited to, earnings, identifying information, or other information needed for administration of the foster youth tax credit under Section 17052.2. (c) (1) The information provided to the State Department of Social Services under this section is subject to Section 19542. (2) The State Department of Social Services and any officer, employee, or agent, or former officer, employee, or agent, of the State Department of Social Services shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of administration of the foster youth tax credit under Section 17052.2. (Added by Stats. 2022, Ch. 72, Sec. 4. (SB 201) Effective June 30, 2022.)
  182. 19551.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Certain cities and counties must give the Franchise Tax Board specified business-tax or business-license information when requested, and must follow the filing format and timing rules set by the Board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551.5. (a) Notwithstanding any other law, each city, county, or city and county that assesses a city, county, or city and county business tax or requires a city, county, or city and county business license shall, upon the request of the Franchise Tax Board, annually submit to the Franchise Tax Board the information that is collected in the course of administration of the city, county, or city and county’s business tax or business license program, as described in subdivision (b). (b) Information, collected in the course of administration of the city, county, or city and county’s business tax or business license program, shall be limited to the following: (1) Name of the business, if the business is a corporation, partnership, or limited liability company, or the owner’s name if the business is a sole proprietorship. (2) Business mailing address. (3) Federal employer identification number, if applicable, or the business owner’s social security number, if known. (4) Standard Industrial Classification (SIC) Code or North American Industry Classification System (NAICS) Code. (5) Business start date. (6) Business cease date. (7) City, county, or city and county account or license number. (8) Ownership type. (c) The reports required under this section shall be filed on magnetic media such as tapes or compact discs, through a secure electronic process, or in other machine-readable form, according to standards prescribed by regulations promulgated by the Franchise Tax Board. (d) Cities that receive a request from the Franchise Tax Board shall begin providing to the Franchise Tax Board the information required by this section as soon as economically feasible, but no later than December 31, 2009. The information shall be furnished annually at a time and in the form that the Franchise Tax Board may prescribe by regulation. (e) The city, county, or city and county data provided to the Franchise Tax Board under this section is subject to Section 19542, and may not be used for any purpose other than state tax enforcement or as otherwise authorized by law. (f) If a city, county, or city and county enters into a reciprocal agreement with the Franchise Tax Board pursuant to subdivision (a) of Section 19551.1, the city, county, or city and county shall also waive reimbursement for costs incurred to provide information required under this section and shall be precluded from obtaining reimbursement as specified under Section 5 of Chapter 345 of the Statutes of 2008. The reciprocal agreement shall specify that each party shall bear its own costs to furnish the data involved in the exchange authorized by Section 19551.1 and this section, and the Franchise Tax Board shall be precluded from obtaining reimbursement as specified under subdivision (c) of Section 19551.1. (g) A city, county, or city and county shall not be required to provide information to the Franchise Tax Board pursuant to this section if the Franchise Tax Board fails to provide tax information to the city, county, or city and county pursuant to a reciprocal agreement entered into pursuant to subdivision (a) of Section 19551.1 for reasons other than concerns related to confidentiality of tax information provided to the city, county, or city and county. (Amended by Stats. 2018, Ch. 52, Sec. 8. (SB 855) Effective June 27, 2018.)
  183. 19551.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Treasurer must share specified eligibility-verification information with the Franchise Tax Board, and the Franchise Tax Board must share reported federal adjusted gross income back to the Treasurer, subject to limits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19551.6. (a) (1) Notwithstanding any other law, the Treasurer shall disclose to the Franchise Tax Board, through information-sharing agreements or data interfaces, information described in paragraph (2) for the sole purpose of determining eligibility under the California Hope, Opportunity, Perseverance, and Empowerment (HOPE) for Children Trust Account Act (Chapter 16.1 (commencing with Section 18997.5) of Part 6 of Division 9 of the Welfare and Institutions Code). (2) The information authorized to be disclosed pursuant to paragraph (1) is limited to information necessary to verify eligibility, including, but not limited to, name, individual taxpayer identification number (ITIN) or social security number, date of birth, and other information needed under the California Hope, Opportunity, Perseverance, and Empowerment (HOPE) for Children Trust Account Act (Chapter 16.1 (commencing with Section 18997.5) of Part 6 of Division 9 of the Welfare and Institutions Code) to verify the income of individuals. (b) (1) The Franchise Tax Board, after receipt of the information described in subdivision (a), shall disclose to the Treasurer, through information-sharing agreements or data interfaces, the amounts of the federal adjusted gross income as reported by the taxpayer to the Franchise Tax Board. (2) The Franchise Tax Board shall only provide the information described in paragraph (1) if available in the records of the Franchise Tax Board and with respect to taxpayers for whom the Treasurer provided the information under subdivision (a). (3) The Franchise Tax Board shall provide the information described in paragraph (1) to the Treasurer for the most recent and preceding taxable year that the Franchise Tax Board has information available. (4) The Franchise Tax Board shall not disclose or provide any federal tax information. (c) (1) The information provided to the Treasurer under this section is subject to Section 19542. (2) The Treasurer, or any current or former officer, employee, or agent of the Treasurer, shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose described in subdivision (a). (d) The Franchise Tax Board shall return or destroy all information received from the Treasurer after completing the exchange of information under this section. (Added by Stats. 2024, Ch. 1010, Sec. 4. (SB 242) Effective January 1, 2025.)
  184. 19552.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    Information obtained under this article must be used only to administer tax laws or other laws administered by the receiving person or agency; unwarranted disclosure or use is a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19552. Except as otherwise provided by this article, the information furnished or secured pursuant to either this article or the express provisions of law, shall be used solely for the purpose of administering the tax laws or other laws administered by the person or agency obtaining it. Any unwarranted disclosure or use of the information by the person or agency, or the employees and officers thereof, is a misdemeanor. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  185. 19553.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may let Social Services inspect or receive certain tax-return information, but only within stated limits and federal law, and the information may be used only to verify eligibility or obligations for public social services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19553. (a) Subject to the limitations of subdivision (b) of this section and federal law, the Franchise Tax Board may permit the Director of Social Services or deputy directors to inspect the income tax returns of applicants for aid, recipients of aid, or responsible relatives, or in lieu of the inspection, the State Franchise Tax Board may provide the director or deputy directors an abstract of the income tax return requested, or supply information concerning any item of income contained in the return or disclosed by the report of any investigation of the income or return of the applicant for aid, recipient of aid or responsible relative. (b) The right of the director or deputy directors to inspect income tax records or obtain the other information as provided in this section shall be limited to the records for the current year and the year preceding inspection of applicants or recipients of assistance under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, and the responsible relatives of the applicants or recipients. The information obtained pursuant to this section shall be used or disclosed only for the purpose of enabling the Director of Social Services or his or her deputy directors to verify or determine the eligibility or entitlement of an applicant for, or recipient of, public social services or the obligation of a responsible relative. (c) The counties are authorized to request the information as provided in this section from the Director of Social Services or deputy directors. The director may release the information to the director of a county from which the applicant or recipient receives aid and the information shall be used or disclosed by the director of the county only for the purpose specified in subdivision (b). (d) The applicant or recipient or responsible relative whose income tax records have been requested of the Franchise Tax Board shall be notified by mail that the request has been made at the time of the request. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  186. 19554.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

    Verify source ↗

    The Franchise Tax Board may share certain taxpayer information with the Controller for unclaimed property purposes, but the Controller and related personnel may not disclose or use that information except for the specified purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19554. (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Controller with the address or other identification or location information from income tax returns or other records which is necessary for the Controller to locate owners of unclaimed property pursuant to Title 10 (commencing with Section 1300) of Part 3 of the Code of Civil Procedure. (b) Subject to the limitations of this section and Section 6103(d) of the Internal Revenue Code, the Franchise Tax Board may provide the Controller, on an annual basis, with the following information from business entity income tax returns or other business entity records maintained by the Franchise Tax Board: (1) The taxpayer’s name. (2) The taxpayer’s identification number. (3) The taxpayer’s address. (4) The taxpayer’s principal business activity code. (5) The taxpayer’s entity status and the date that the Franchise Tax Board last updated the taxpayer’s entity status. (6) The taxpayer’s revenue range. (7) Whether the taxpayer previously filed an unclaimed property report with the Controller, and, if applicable, both of the following: (A) The date filed of the taxpayer’s last report. (B) The amount remitted on the taxpayer’s last report. (c) (1) The information provided to the Controller under this section is subject to Section 19542. (2) Neither the Controller nor any officer, employee, or agent, or former officer, employee, or agent of the Controller may disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of locating owners of unclaimed property as provided in subdivision (a), or for the purpose of determining compliance with the Unclaimed Property Law (Title 10 (commencing with Section 1300) of Part 3 of the Code of Civil Procedure), as provided in subdivision (b). (d) For purposes of this section: (1) “Income” means net income as reported on Forms 100, 100S, and 100W, ordinary income as reported on Form 565, total income as reported on Form 568, or total gross receipts as reported on Form 199. (2) “Revenue range” is a range of income amounts determined by the Franchise Tax Board. (3) “Unclaimed property” has the same meaning as defined in Section 1300 of the Code of Civil Procedure. (4) “Unclaimed property report” means the report and remittance required to be filed pursuant to Sections 1530 and 1532 of the Code of Civil Procedure. (Amended by Stats. 2021, Ch. 92, Sec. 1. (AB 466) Effective January 1, 2022.)
  187. 19554.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may give return information to the Controller, but the Controller and related personnel may use or disclose it only to make certain Welfare and Institutions Code payments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19554.1. (a) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may provide to the Controller return or return information, including identifying information and other information necessary for the Controller to make payments to “qualified recipients” pursuant to Section 8150, 8150.2, or 8161 of the Welfare and Institutions Code. (b) (1) The information provided to the Controller under this section is subject to Section 19542. (2) The Controller and any officer, employee, or agent, or former officer, employee, or agent, of the Controller shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of making payments pursuant to Section 8150, 8150.2, or 8161 of the Welfare and Institutions Code. (c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Amended by Stats. 2022, Ch. 51, Sec. 4. (AB 192) Effective June 30, 2022. Repealed as of January 1, 2027, by its own provisions.)
  188. 19554.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may share certain return information with qualifying third-party vendors for payment distribution services, but those vendors may use or disclose the information only for that purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19554.2. (a) (1) Notwithstanding Section 19542, subject to the limitations of this section and federal law, the Franchise Tax Board may disclose to any third-party vendor with an existing contract for services relating to the distribution of payments to “qualified recipients,” as defined in Section 8161 of the Welfare and Institutions Code, return or return information, including identifying information, that the Franchise Tax Board determines is necessary for the third-party vendor to provide services relating to the distribution of payments to “qualified recipients” pursuant to Chapter 4.9 (commencing with Section 8160) of Division 8 of Welfare and Institutions Code. (2) For purposes of this section, “existing contract for services relating to the distribution of payments” means the contract for services entered into pursuant to Section 8163 of the Welfare and Institutions Code. (b) (1) The information provided to a third-party vendor under this section is subject to Section 19542. (2) Any third-party vendor and any officer, employee, or agent, or former officer, employee, or agent, of a third-party vendor shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of providing services relating to the distribution of payments pursuant to Section 8161 of the Welfare and Institutions Code. (c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Added by Stats. 2022, Ch. 51, Sec. 5. (AB 192) Effective June 30, 2022. Repealed as of January 1, 2027, by its own provisions.)
  189. 19555.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    State social services and health care agencies must give the Franchise Tax Board certain applicant/recipient names and Social Security numbers, and the Franchise Tax Board may share specified unearned-income information back with those departments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19555. (a) Notwithstanding any other law, the State Department of Social Services and the Department of Health Care Services shall inform the Franchise Tax Board of the names and social security numbers of applicants for, or recipients of, public social services programs under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code. (b) The Franchise Tax Board, upon receipt of this information, may inform the departments of any such applicant or recipient who received unearned income within the most recent available tax year, as reflected on magnetic tape information returns supplied to the Franchise Tax Board by payers, or on the magnetic tape prepared by the Franchise Tax Board which reflects paper information returns supplied to the Franchise Tax Board by payers. In addition, the Franchise Tax Board may provide, from those sources, the departments with the payee’s name, social security number, and address; the payer’s name and federal employer identification number, including branch code numbers, if applicable, and address; the dollar amount and type of unearned income; and any identifying account numbers. (c) The Franchise Tax Board shall return all information received from the departments after completing the exchange of information. (d) This section shall be implemented only to the extent it is funded in the annual Budget Act. (Amended by Stats. 2014, Ch. 71, Sec. 165. (SB 1304) Effective January 1, 2015.)
  190. 19556.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may disclose tax return information only for specified personnel-rights proceedings and only when it finds the information relevant and material. Unauthorized disclosure by the listed recipients can trigger criminal penalty and civil liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19556. (a) The Franchise Tax Board may disclose to persons described in paragraphs (1) to (4), inclusive, tax return and return information solely for use in an action or proceeding affecting the personnel rights of an employee or former employee, or in preparation of the action or proceeding, but only to the extent the Franchise Tax Board determines that the return or return information is, or may be, relevant and material to the action or proceeding. Tax return and return information may be disclosed pursuant to this section to any of the following persons: (1) An employee or former employee of the Franchise Tax Board who is, or may be, a party to an administrative action or proceeding affecting the personnel rights of that employee or former employee. (2) Upon written request by the employee or former employee, to the employee’s or former employee’s duly authorized legal representative. (3) Officers and employees of the Franchise Tax Board for use in any action or proceeding affecting the rights of an employee or former employee, to the extent necessary to advance or protect the interests of the State of California. (4) An administrative law judge, administrative board member, judge, or justice, or authorized officer or employee thereof, in connection with an administrative hearing, adjudication, or appeal thereof, related to an action or proceeding affecting the personnel rights of an employee or former employee. (b) For purposes of this section, an action or proceeding affecting the personnel rights of an employee or former employee of the Franchise Tax Board means an action proceeding arising under either of the following: (1) The State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5 of the Government Code). (2) The Ralph C. Dills Act (Chapter 10.3 (commencing with Section 3512) of Division 4 of Title 1 of the Government Code). (c) Any unauthorized disclosure by a person described in paragraphs (1) to (4), inclusive, of subdivision (a) of any tax return or return information disclosed to that person pursuant to this section shall be subject to criminal penalty and civil liability under this part for that unauthorized disclosure. (Added by Stats. 2001, Ch. 920, Sec. 26. Effective January 1, 2002.)
  191. 19557.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The California Student Aid Commission and the Franchise Tax Board may exchange certain student-aid authorization and tax information, and related application processors must help with audits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19557. (a) Notwithstanding any other provision of law, the California Student Aid Commission may annually inform the Franchise Tax Board of the names and social security numbers of the following persons who have, as part of the Student Aid Application for California, signed an authorization in a form and manner mutually agreeable to the Franchise Tax Board and the California Student Aid Commission for the release by the Franchise Tax Board of tax information to the California Student Aid Commission: (1) All applicants for, or recipients of, student financial aid. (2) Parents of dependent applicants for, or recipients of, student financial aid. (3) Spouses of applicants for, or recipients of, student financial aid. (b) The California Student Aid Commission shall submit the names and social security numbers as authorized in subdivision (a) in the form and manner prescribed by the Franchise Tax Board. (c) Upon receipt of this information, the Franchise Tax Board may provide the California Student Aid Commission, from state tax returns of individuals described in subdivision (a), their California adjusted gross income and the California income adjustments as are necessary to calculate their federal adjusted gross income, or any other information from their state tax return, that can be provided by the Franchise Tax Board through its automated process, that the California Student Aid Commission needs to administer the program for which the authorization was given. (d) All versions of the Student Aid Application for California shall include the authorization described in subdivision (a). The Franchise Tax Board may from time to time audit these authorizations. All processors of the Student Aid Application for California shall provide the Franchise Tax Board with access to any records necessary for completing these audits. The Franchise Tax Board shall report all audit findings to the California Student Aid Commission. (e) Any unwarranted disclosure or use of the tax information described in subdivision (c) by the California Student Aid Commission, or its employees and officers thereof, is a misdemeanor as provided in Section 19552. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  192. 19558.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may share certain tax-return information with the Public Employees’ Retirement System for limited purposes, and the Public Employees’ Retirement System must not disclose or use that information except as allowed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19558. (a) Subject to the limitations of this section and federal law, the Franchise Tax Board may provide the Public Employees’ Retirement System with the names and addresses or other identification or location information from income tax returns or other records required under Part 10 (commencing with Section 17001) or this part, for both of the following: (1) Solely for the purposes of disbursing unclaimed benefits pursuant to Chapter 13 (commencing with Section 21250) and Chapter 14 (commencing with Section 21490) of Part 3 of Division 5 of Title 2 of the Government Code and distributing member statements on an annual basis. (2) Until June 30, 2016, solely for the purpose of filing required data pursuant to the Early Retiree Reinsurance Program (Sec. 1102, Public Law 111-148; 42 U.S.C. Sec. 18002), Part 149 of Title 45 of the Code of Federal Regulations, and related departmental directives. (b) Neither the Public Employees’ Retirement System, nor its agents, nor any of its current or former officers or employees, shall disclose or use any information obtained pursuant to this section except as provided in this section. Any disclosure not authorized by this section is a misdemeanor. (c) The Franchise Tax Board may from time to time review the use of information provided to the Public Employees’ Retirement System pursuant to this section and the Public Employees’ Retirement System shall provide the Franchise Tax Board with access for that purpose. The reviews shall be limited to ensuring that the Public Employees’ Retirement System uses the information provided by the Franchise Tax Board only in the manner specified in subdivision (a). The Franchise Tax Board shall report all findings to the Public Employees’ Retirement System. (Amended by Stats. 2010, Ch. 719, Sec. 56. (SB 856) Effective October 19, 2010.)
  193. 19560.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must give the Wildlife Conservation Board certain tax credit information within a reasonable time, but it must not disclose taxpayer return information unless the taxpayer consents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19560. (a) The Franchise Tax Board shall provide the Wildlife Conservation Board, within a reasonable time, information on the amount of the tax credit claimed under Chapter 7 (commencing with Section 37030) of Division 28 of the Public Resources Code, with respect to each qualified contribution, as described in Section 17053.30 or 23630, that is claimed during that year, and any other information the Wildlife Conservation Board requires to correctly allocate the credit to the appropriate bond fund section, appropriation, department, and, if applicable, the related local government. (b) The Franchise Tax Board shall not provide the Wildlife Conservation Board information pursuant to subdivision (a) if providing that information would disclose tax return information of a taxpayer, unless the taxpayer has consented to that disclosure pursuant to paragraph (3) of subdivision (a) of Section 37034 of the Public Resources Code. (Added by Stats. 2004, Ch. 715, Sec. 3. Effective January 1, 2005.)
  194. 19560.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may share certain taxpayer identifiers with designated financial institutions for a matching system, but the data may not be used for any other purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19560.5. Notwithstanding any law to the contrary, to effectuate the Financial Institution Record Match System prescribed under Section 19266, the Franchise Tax Board may disclose the name and social security number or taxpayer identification number to designated financial institutions or their authorized processing agent for purposes of matching debtor records to accountholder records at the financial institution. Any use of the data provided by the Franchise Tax Board for a purpose other than those identified by Section 19266 is prohibited and considered a violation of Section 19542. (Added by Stats. 2011, Ch. 14, Sec. 8. (SB 86) Effective March 24, 2011.)
  195. 19561.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may charge a fee for copies of tax returns, and those fees must be handled under Section 19605.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19561. (a) Notwithstanding any other section of law, the Franchise Tax Board may charge a fee for providing persons with copies of their tax returns. The fee shall include the costs of handling requests, copying documents, and postage. (b) Fees received under this section shall be handled in accordance with Section 19605. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  196. 19562.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may charge a reasonable fee when it is required or allowed to disclose information, provide abstracts, or let officials or agencies access its records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19562. Whenever under this part or any act heretofore or hereafter enacted, the Franchise Tax Board is required or permitted to disclose information, to furnish abstracts, or to permit access to its records, to or by any official, department, bureau, or agency of this state (including its political subdivisions), or any other state, or the United States, it may charge the official, department, bureau, or agency for the reasonable cost of its services. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  197. 19563.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    This section says the article does not prohibit publishing certain statistics and certain dividend-percentage information, if the statistics are classified to prevent identification of particular reports, returns, or items.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19563. This article does not prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the publication of the percentage of dividends paid by any corporation that is deductible by the recipient under Part 11 (commencing with Section 23001). (Amended by Stats. 1997, Ch. 605, Sec. 41. Effective January 1, 1998.)
  198. 19564.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board must publish annual information about taxes paid by individual taxpayers with high total incomes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19564. The Franchise Tax Board shall publish on or before December 31, 1978, and each December 31 thereafter, information on the amount of tax paid by individual taxpayers with high total incomes. Total income for this purpose is to be calculated and set forth by adding to adjusted gross income any items of tax preference excluded from, or deducted in arriving at, adjusted gross income, and by subtracting any investment expenses incurred in the production of that income to the extent of the investment income. These data are to include the number of those individuals with total income over two hundred thousand dollars ($200,000) who owe no state income tax (after credits) and the deductions, exclusions, or credits used by them to avoid tax. (Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
  199. 19565.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    Certain tax-exemption application records must be open to public inspection, but the Franchise Tax Board must withhold specified confidential information and may charge a reasonable fee for supplying permitted information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19565. (a) (1) If an organization is exempt from taxation under Section 23701 for any taxable year, the application filed by the organization with respect to which the Franchise Tax Board made its determination that the organization was entitled to exemption under Section 23701, together with any papers submitted in support of the application, any letter or other document issued by the Franchise Tax Board, with respect to the application, and any copy of the notification issued by the Internal Revenue Service approving the organization’s tax-exempt status pursuant to the Internal Revenue Code which is submitted by the organization to the Franchise Tax Board, shall be open to public inspection. After the application of any organization has been opened to public inspection under this subdivision, the Franchise Tax Board shall, on the request of any person with respect to the organization, furnish a statement indicating the section which it has been determined describes the organization. (2) Any inspection under paragraph (1) may be made at times, and in the manner, as the Franchise Tax Board shall by regulation prescribe. (b) Upon request of the organization submitting any supporting papers described in subdivision (a), the Franchise Tax Board shall withhold from public inspection any information contained therein which it determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if it determines that public disclosure of the information would adversely affect the organization. The Franchise Tax Board shall withhold from public inspection any information contained in supporting papers described in subdivision (a) the public disclosure of which it determines would adversely affect the national defense. (c) The Franchise Tax Board may impose a reasonable charge for supplying any information the disclosure of which is permitted under this section. (Amended by Stats. 2013, Ch. 536, Sec. 2. (AB 1173) Effective January 1, 2014.)
  200. 19566.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. )

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    The Franchise Tax Board may use certain information it already has for specified tax-administration purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## CHAPTER 7. Administration of Tax [19501 - 19592] ( Chapter 7 added by Stats. 1993, Ch. 31, Sec. 26. ) ## ARTICLE 2. Disclosure of Information [19542 - 19572.5] ( Article 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ## 19566. Any information provided to or secured by the Franchise Tax Board for purposes of administering Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) may be used by Franchise Tax Board for purposes of administering Section 10878 or Article 6 (commencing with Section 19280) of Chapter 5. (Amended by Stats. 1994, Ch. 1242, Sec. 10. Effective January 1, 1995.)

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