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GENERAL PROVISIONS

DIVISION 1. PROPERTY TAXATION

PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

CHAPTER 1. Base Year Values

CHAPTER 2. Change in Ownership and Purchase

CHAPTER 3. New Construction

CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date

ARTICLE 1. Definitions and General Provisions

ARTICLE 2. Assessments on the Supplemental Roll

ARTICLE 2.5. Application of Inflation Rate

ARTICLE 3. Exemptions

ARTICLE 4. Notice of Assessment

ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor

ARTICLE 6. Collection of Supplemental Taxes

ARTICLE 6.5. Reimbursement for County Costs

ARTICLE 7. Disposition of Revenues

ARTICLE 8. Effective Date

CHAPTER 4. Assessment Appeals

CHAPTER 5. Taxpayer Reporting

CHAPTER 5.5. Property Tax Rates

CHAPTER 6. Allocation of Property Tax Revenue

ARTICLE 1. Definitions and Administration

ARTICLE 2. Basic Revenue Allocations

ARTICLE 3. Revenue Allocation Shifts for Education

ARTICLE 4. Tax Equity Allocations for Certain Cities

ARTICLE 5. Jurisdictional Changes and Negotiated Transfers

ARTICLE 6. Miscellaneous Provisions

PART 1. GENERAL PROVISIONS

CHAPTER 1. Construction

CHAPTER 2. Administrative Provisions

CHAPTER 2.5. Disaster Relief

CHAPTER 2.6. Disaster Relief for Manufactured Homes

CHAPTER 3. Limitation of Actions

CHAPTER 4. Disaster Relief

CHAPTER 5. Disaster Relief: Tax Deferral

CHAPTER 6. Earthquake and Fire Disaster Relief

PART 2. ASSESSMENT

CHAPTER 1. Taxation Base

ARTICLE 1. Taxable and Exempt Property

ARTICLE 2. Procedure to Claim Exemptions

ARTICLE 2.5. Late Exemption Claims

ARTICLE 3. Audit of Veterans’ Exemption Claims

CHAPTER 2. Legal Description of Lands for Assessment Purposes

CHAPTER 3. Assessment Generally

ARTICLE 1. General Requirements

ARTICLE 1.3. Assessment of Implements of Husbandry

ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

ARTICLE 1.7. Valuation of Timberland and Timber

ARTICLE 1.9. Historical Property

ARTICLE 2. Information From Taxpayer

ARTICLE 2.5. Change in Ownership Reporting

ARTICLE 3. Arbitrary and Penal Assessments

ARTICLE 4. Property Escaping Assessment

ARTICLE 5. Tax Deeded Property

ARTICLE 6. Assessment Roll

ARTICLE 7. Information to Other Taxing Agencies

ARTICLE 8. Appraiser Qualifications

ARTICLE 8.5. Assessment Analyst Certificates

ARTICLE 9. Consultant Contracts

CHAPTER 4. Assessment by State Board of Equalization Generally

ARTICLE 1. General Provisions

ARTICLE 2. Assessments

ARTICLE 3. Reassessments and Allocation Corrections

ARTICLE 4. Assessment Estimates and Assessment Roll

ARTICLE 5. Property Statements

ARTICLE 6. State Assessed Property Escaping Assessment

CHAPTER 5. Special Types of Property

ARTICLE 1. Generally

ARTICLE 2. Goods in Transit

ARTICLE 5. Vessels

ARTICLE 6. Certificated Aircraft

ARTICLE 7. Fractionally Owned Aircraft

CHAPTER 6. Assessor’s Office Equipment

CHAPTER 7. Responsibility of Assessor

PART 3. EQUALIZATION

CHAPTER 1. Equalization by County Board of Equalization

ARTICLE 1. Generally

ARTICLE 1.5. Equalization by Assessment Appeals Board

ARTICLE 1.7. Assessment Hearing Officers

ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

ARTICLE 2. Duties of Auditor

ARTICLE 4. Equalization with Assistance of Appraisal Commission

CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards

ARTICLE 1. Findings and Declarations

ARTICLE 2. Definitions

ARTICLE 3. Establishment and Procedure

ARTICLE 4. Organization

ARTICLE 5. Lead Clerk

ARTICLE 6. Admission and Withdrawal

ARTICLE 7. Repeal Date

CHAPTER 2. Equalization by State Board of Equalization

ARTICLE 1. Generally

ARTICLE 1.5. Review of Assessment of Publicly Owned Property

CHAPTER 3. The Equalized County Assessment Roll

PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES

PART 4. LEVY OF TAX

CHAPTER 1. Determination of Tax

CHAPTER 2. Effect of Tax

CHAPTER 3. Reimbursement for Costs Mandated by the State

ARTICLE 1. Definitions

ARTICLE 2. General Provisions

ARTICLE 3. Method of Providing Reimbursement Revenue for Costs Mandated by State

ARTICLE 4. Maximum Property Tax Rates

ARTICLE 5. Additional Property Tax Rates

ARTICLE 6. Tax Rate Limit Elections

ARTICLE 7. Governmental Reorganization: Effect on Maximum Property Tax Rates

ARTICLE 8. Functional Consolidation: Effect on Maximum Property Tax Rates

ARTICLE 9. Reporting Tax Levies

PART 5. COLLECTION OF TAXES

CHAPTER 1. Medium of Payment

CHAPTER 2. Collection Generally

CHAPTER 2.1. Collection in Equal Installments

CHAPTER 2.3. Return of Replicated Property Tax Payments

CHAPTER 3. Collection of Part of an Assessment

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Payments

ARTICLE 3. Applications and Computations for Separate Assessments

CHAPTER 3.3. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

ARTICLE 1. General Provisions

ARTICLE 2. Seizure and Sale

CHAPTER 5. Suits for Taxes

CHAPTER 6. Unsecured Roll Summary Judgment

CHAPTER 7. Warrant for Collection of Taxes

CHAPTER 8. Tax Delinquent Vessels

PART 6. TAX SALES

CHAPTER 1. Publication of Delinquent List and Notice of Sale

ARTICLE 1. Generally

ARTICLE 1.5. Deeds to the State

ARTICLE 1.7. Published Delinquent List

ARTICLE 1.8. Alternative Method of Publication

CHAPTER 2. Sale by Operation of Law

ARTICLE 1. General Provisions

ARTICLE 2. Alternative Provisions

CHAPTER 2.2. Medium of Payment

CHAPTER 7. Sale to Private Parties After Deed to State

CHAPTER 8. Deed to State, County or Public Agencies

ARTICLE 1. General Provisions

ARTICLE 2. Purchase from the State

ARTICLE 3. Sales Between Taxing Agencies

CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State

PART 7. REDEMPTION

CHAPTER 1. Redemption Generally

CHAPTER 2. Redemption of Part of Assessment

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Payments

ARTICLE 3. Applications and Computations

CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments

ARTICLE 1. General Provisions

ARTICLE 2. Permanent Installment Plan

ARTICLE 5. Credits and Distribution

CHAPTER 4. Preparation of Abstract Lists

PART 7.5. TAX CERTIFICATES

CHAPTER 1. General Definitions

CHAPTER 2. Authorization and Administration

CHAPTER 3. Sale of Tax Certificates

PART 8. DISTRIBUTION

CHAPTER 1. Generally

CHAPTER 1a. Secured Roll

CHAPTER 1b. Unsecured Roll

CHAPTER 1c. Redemptions

CHAPTER 1d. Delinquent Unsecured Roll

CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property

CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds

PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

CHAPTER 1. General Provisions

CHAPTER 2. Corrections

ARTICLE 1. Generally

ARTICLE 2. Errors on the Board Roll

ARTICLE 3. Incorrect Application of Payments

ARTICLE 4. Incorrect Application of Payment on Redemption

CHAPTER 3. Enforcement of Tax After Erroneous Proceedings

CHAPTER 4. Cancellations

ARTICLE 1. Generally

ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property

ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission

ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner

ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof

ARTICLE 5. Cancellation of Taxes on Exempt Property

CHAPTER 5. Refunds

ARTICLE 1. Refunds Generally

ARTICLE 2. Refund Actions by Taxpayers

ARTICLE 2.5. Interest on Refunds

ARTICLE 3. Action by Public Agency

ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions

ARTICLE 4. Disputes Over Valuation of State-Assessed Property

PART 10. AIRCRAFT ASSESSMENT AND TAXATION

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Exemptions

CHAPTER 3. Assessment

CHAPTER 4. Levy

CHAPTER 6. Distribution

PART 12. TAXATION OF RACEHORSES

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 3. Exemptions

CHAPTER 4. Collection

CHAPTER 5. Administration

PART 13. TAXATION OF MANUFACTURED HOMES

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Determination of Taxable Values

CHAPTER 3. Change in Ownership

CHAPTER 4. New Construction

CHAPTER 5. Collection of Taxes on Mobilehomes

CHAPTER 6. Administrative and Miscellaneous Provisions

PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS

DIVISION 2. OTHER TAXES

PART 1. SALES AND USE TAXES

CHAPTER 1. General Provisions and Definitions

CHAPTER 1.5. Streamlined Sales Tax Project

CHAPTER 1.7. Marketplace Facilitator Act

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Registration and Collection

ARTICLE 3. Marketplace Facilitator Relief

ARTICLE 4. Operative Date

CHAPTER 2. The Sales Tax

ARTICLE 1. Imposition of Tax

ARTICLE 2. Permits

ARTICLE 3. Presumptions and Resale Certificates

ARTICLE 4. Inclusion of Support Services in Sales Tax

CHAPTER 3. The Use Tax

ARTICLE 1. Imposition of Tax

ARTICLE 2. Registration

ARTICLE 3. Presumptions and Resale Certificates

CHAPTER 3.3. Vehicle Smog Impact Fee

CHAPTER 3.5. Vehicles, Vessels and Aircraft

ARTICLE 1. Definitions

ARTICLE 2. Special Exemptions

ARTICLE 3. Auxiliary Collection Provisions

CHAPTER 4. Exemptions

ARTICLE 1. General Exemptions

ARTICLE 2. Exemptions From Sales Tax

ARTICLE 3. Exemptions From Use Tax

ARTICLE 4. Exemption Certificates

CHAPTER 5. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Prepayment

ARTICLE 1.2. Payment by Electronic Funds Transfer

ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations if No Return Made

ARTICLE 4. Jeopardy Determinations

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties

CHAPTER 6. Collection of Tax

ARTICLE 1. Security for Tax

ARTICLE 2. Suit for Tax

ARTICLE 3. Judgment for Tax

ARTICLE 4. Priority and Lien of Tax

ARTICLE 5. Warrant for Collection of Tax

ARTICLE 6. Seizure and Sale

ARTICLE 7. Payment on Termination of Business and Successor’s Liability

ARTICLE 8. Miscellaneous Provisions

ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States

CHAPTER 7. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 8. Administration

ARTICLE 1. Administration

ARTICLE 1.5. Public Disclosure of Tax Delinquencies

ARTICLE 2. Tax Amnesty Program

ARTICLE 2.5. Managed Audit Program

ARTICLE 3. The California Taxpayers’ Bill of Rights

CHAPTER 9. Disposition of Proceeds

CHAPTER 10. Violations

CHAPTER 11. Res Judicata

PART 1.5. UNIFORM LOCAL SALES AND USE TAXES

CHAPTER 1. General Provisions

CHAPTER 2. Bradley-Burns Bill of Rights

PART 1.55. MOTOR CARRIERS

CHAPTER 1. Motor Carriers of Property Permit Fee

CHAPTER 2. Motor Carrier Safety Improvement Fund

PART 1.6. TRANSACTIONS AND USE TAXES

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 3. Administration

CHAPTER 4. Refunds of Unconstitutional Taxes

PART 1.7. ADDITIONAL LOCAL TAXES

CHAPTER 1. Occupancy Taxes

CHAPTER 1.5. Local Agency Levy Powers And Limitations

CHAPTER 1.8. Keep Groceries Affordable Act of 2018

CHAPTER 2. Counties Transactions and Use Tax

CHAPTER 2.3. Cities Transactions And Use Taxes

CHAPTER 2.4. County of Los Angeles Transactions and Use Tax

7286.01-7286.02

CHAPTER 2.6. Calexico Transactions and Use Tax

7286.20-7286.21

CHAPTER 2.64. Qualified City Transactions And Use Taxes

CHAPTER 2.65. Avalon Transactions and Use Tax

7286.25-7286.26

CHAPTER 2.66. Santa Fe Springs Transactions and Use Tax

7286.27-7286.28

CHAPTER 2.7. San Diego County Justice Facilities Financing Act

7286.30-7286.38

CHAPTER 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness

CHAPTER 2.85. Fresno Zoological Tax

CHAPTER 2.87. City of Visalia Transactions and Use Tax

CHAPTER 2.9. Clearlake Transactions and Use Tax

CHAPTER 2.91. Clovis Transactions and Use Tax

CHAPTER 2.92. Fort Bragg Transactions and Use Tax

CHAPTER 2.93. Woodland Transactions and Use Tax

CHAPTER 2.94. San Joaquin County Transactions and Use Tax

CHAPTER 2.95. Peninsula Corridor Joint Powers Board

CHAPTER 2.97. Placerville Transactions and Use Tax

CHAPTER 2.98. County Transactions and Use Tax for Library Programs

CHAPTER 2.985. West Sacramento Transactions and Use Tax

CHAPTER 2.99. Sebastopol Transactions and Use Tax

CHAPTER 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes

CHAPTER 2.12. Truckee Transactions and Use Tax

CHAPTER 3. Graffiti Prevention Tax

CHAPTER 3.10. City of Victorville Transactions and Use Tax

7287.11-7287.12

CHAPTER 3.11. City of Lancaster Transactions and Use Tax

7287.13-7287.14

CHAPTER 3.12. City of Palmdale Transactions and Use Tax

7287.15-7287.16

CHAPTER 3.5. Local Public Finance

CHAPTER 3.6. Davis Transactions and Use Tax

CHAPTER 3.65. Solano County Transactions and Use Tax

CHAPTER 3.73. Local Government Finance in the County of Alameda

CHAPTER 3.74. Local Government Finance in the County of Santa Clara

CHAPTER 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax

7292.42-7292.43

CHAPTER 3.75. Local Government Finance in the City of Alameda

CHAPTER 3.76. Sonoma County Transactions and Use Tax

CHAPTER 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax

7292.9.1-7292.9.2

CHAPTER 3.8. Local Government Finance in the City of El Cerrito

CHAPTER 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes

CHAPTER 3.82. Local Government Finance in the Cities within the County of Solano

CHAPTER 3.9. Local Government Finance in the County of San Mateo

CHAPTER 3.91. Local Government Finance in the County of Monterey

CHAPTER 3.92. Local Government Finance in the City of Berkeley

CHAPTER 3.93. Local Government Finance in the County of Ventura

CHAPTER 3.94. Local Government Finance in the County of Humboldt

PART 2. MOTOR VEHICLE FUEL TAX LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 2.5. Aircraft Jet Fuel Tax

ARTICLE 1. Definitions

ARTICLE 2. Imposition of Tax

ARTICLE 3. Permit

ARTICLE 4. Administrative Provisions

ARTICLE 5. Disposition of Proceeds

CHAPTER 3. Exemptions

CHAPTER 4. Licenses and Bonds

ARTICLE 1. License for Supplier

ARTICLE 2. License for Industrial User

ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator

ARTICLE 4. Bonds

ARTICLE 5. Denial of License

ARTICLE 6. Revocation of License

ARTICLE 7. Licensing of Locations

CHAPTER 5. Determinations and Payments

ARTICLE 1. Returns, Reports, and Payments

ARTICLE 2. Prepayments

ARTICLE 2.5. Payment by Electronic Funds Transfer

ARTICLE 3. Determination if No Return Made

ARTICLE 4. Deficiency Determinations

ARTICLE 5. Jeopardy Determinations and Weekly Payments

ARTICLE 6. Redeterminations

ARTICLE 7. Payments by Unlicensed Persons

CHAPTER 6. Collection of Tax

ARTICLE 1. Security for Tax

ARTICLE 1.5. Suit for Tax

ARTICLE 2. Lien of Tax

ARTICLE 2.5. Warrant for Collection of Tax

ARTICLE 3. Seizure and Sale

ARTICLE 4. Collection of Tax From Deposited Security

ARTICLE 5. Sale of State-Acquired Property

ARTICLE 6. Payment on Termination of Business

ARTICLE 7. Miscellaneous Provisions

CHAPTER 7. Overpayments and Refunds

ARTICLE 1. Refunds on Certain Sales

ARTICLE 2. Claim for Refund

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

ARTICLE 5. Cancellations

CHAPTER 8. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 9. Records

CHAPTER 10. Distribution of Proceeds

CHAPTER 11. Violations

CHAPTER 12. Metropolitan Transportation Commission

PART 3. USE FUEL TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 2.5. International Fuel Tax Agreement

CHAPTER 3. Permits

ARTICLE 1. User

ARTICLE 2. Vendor

CHAPTER 3.5. Collection of Tax by Vendor

ARTICLE 1. Collection of Tax by Vendor

CHAPTER 4. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations if No Return Made

ARTICLE 4. Jeopardy Determinations

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties

CHAPTER 5. Collection of Tax

ARTICLE 1. Security for Tax

ARTICLE 2. Suit for Tax

ARTICLE 3. Lien of Tax

ARTICLE 3.5. Warrant for Collection of Tax

ARTICLE 4. Seizure and Sale

ARTICLE 4.5. Successor Withholding and Liability

ARTICLE 5. Miscellaneous Provisions

CHAPTER 6. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 2.5. Recovery of Erroneous Refunds

ARTICLE 3. Cancellations

CHAPTER 7. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 8. Distribution of Proceeds

CHAPTER 9. Violations

PART 3.5. FUEL TAX AGREEMENTS

CHAPTER 1. Fuel Tax Agreements

CHAPTER 2. The International Fuel Tax Agreement

ARTICLE 1. Construction

ARTICLE 2. Definitions

ARTICLE 3. Annual Fees

ARTICLE 4. Administration

ARTICLE 5. IFTA Disclosure

ARTICLE 6. Distribution of Proceeds

PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION

PART 5. VEHICLE LICENSE FEE

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Fee

ARTICLE 1. Computation of Fee

ARTICLE 1.5. Trailer Coaches

ARTICLE 2. Exemptions

CHAPTER 3. Collections and Refunds

ARTICLE 1. Payments

ARTICLE 2. Seizure and Sale

ARTICLE 3. Refunds

CHAPTER 4. Administration

CHAPTER 5. Distribution of Proceeds

CHAPTER 6. Transportation Improvement Fee

PART 5.5. LOCAL VEHICLE LICENSE FEES

PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE

PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT

PART 6. PRIVATE RAILROAD CAR TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Assessments

ARTICLE 1. General Provisions

ARTICLE 2. Reports

ARTICLE 3. Valuations

ARTICLE 4. Estimated and Escaped Assessments

ARTICLE 5. Reassessments

ARTICLE 6. Jeopardy Assessments

CHAPTER 3. Levy and Payment of Tax

CHAPTER 3.5. Corrections

CHAPTER 4. Collection of Tax

ARTICLE 1. Security for Tax

ARTICLE 2. Suit for Tax

ARTICLE 3. Lien of Tax

ARTICLE 4. Warrant for Collection of Tax

ARTICLE 5. Seizure and Sale

ARTICLE 6. Payment on Termination of Business and Successor’s Liability

ARTICLE 7. Miscellaneous Provisions

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Cancellations

CHAPTER 6. Administration

CHAPTER 7. Disposition of Proceeds

PART 6.7. DOCUMENTARY TRANSFER TAX ACT

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Authorization for Tax

CHAPTER 3. Exemptions

CHAPTER 4. Administration

PART 7. INSURANCE TAXATION

CHAPTER 1. General Provisions

ARTICLE 1. Definitions

CHAPTER 2. Ocean Marine Insurance

ARTICLE 1. Definitions

ARTICLE 2. Basis of Tax for Ocean Marine Insurance

CHAPTER 3. All Insurance Other Than Ocean Marine

ARTICLE 1. General

ARTICLE 2. Basis of Tax for Other Than Title Insurers

ARTICLE 3. Basis of Tax for Title Insurers

ARTICLE 4. Basis of Tax for Medi-Cal Managed Care Plans

ARTICLE 5. Prepayments

CHAPTER 3.5. Retaliatory Taxes, Licenses and Fees

CHAPTER 4. Assessment and Effect of Tax

ARTICLE 1. Tax Returns and Initial Payments

ARTICLE 2. Initial Assessments

ARTICLE 3. Deficiency Assessments

ARTICLE 4. Effect of Tax

CHAPTER 5. Payment and Collection

ARTICLE 1. Generally

ARTICLE 2. Interest and Penalties

ARTICLE 3. Suits for Taxes

ARTICLE 4. Recovery of Erroneous Refunds

CHAPTER 6. Suspension of Rights of Delinquent Insurers

ARTICLE 1. Revocation of Certificate of Authority

ARTICLE 2. Suspended Corporate Insurers

CHAPTER 7. Cancellations and Refunds

ARTICLE 1. Cancellations

ARTICLE 2. Refund or Credit for Collected Taxes

CHAPTER 8. Taxpayers’ Suits

CHAPTER 9. Disposition of Proceeds

CHAPTER 10. Administration

PART 7.5. NONADMITTED INSURANCE TAX

PART 8. PROHIBITION OF GIFT AND DEATH TAXES

CHAPTER 1. Imposition of Tax

CHAPTER 2. Definitions

CHAPTER 3. Returns

ARTICLE 1. Estate Tax Return

ARTICLE 2. Penalties

CHAPTER 4. Deficiency Determination

CHAPTER 5. Payment of Tax

ARTICLE 1. Generally

ARTICLE 2. Interest

ARTICLE 3. Delinquent Tax Bond

CHAPTER 6. Refunds

CHAPTER 7. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 2. Lien of Tax

ARTICLE 3. Warrant for Collection of Tax

ARTICLE 4. Writ of Execution

ARTICLE 5. Miscellaneous

ARTICLE 6. Tax Compromise

ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes

ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method

CHAPTER 8. Court Jurisdiction and Procedure Generally

ARTICLE 1. Court Jurisdiction

ARTICLE 2. Court Procedure Generally

CHAPTER 9. Administration

ARTICLE 1. Generally

ARTICLE 2. Special Employment

ARTICLE 3. Hearings

ARTICLE 4. Information Confidential

CHAPTER 10. Disposition of Proceeds

PART 9.5. GENERATION SKIPPING TRANSFER TAX

CHAPTER 1. Definitions

CHAPTER 2. Imposition of the Tax

ARTICLE 1. Tax Imposed

ARTICLE 2. Returns

ARTICLE 3. Deficiency Determination

CHAPTER 3. Payment of Tax

ARTICLE 1. Generally

ARTICLE 2. Interest and Penalties

CHAPTER 4. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 2. Lien of Tax

ARTICLE 3. Writ of Execution

ARTICLE 4. Miscellaneous

CHAPTER 5. Refunds

ARTICLE 1. When Allowable

ARTICLE 2. Suit for Refund

ARTICLE 3. Interest on Refunds

CHAPTER 6. Court Jurisdiction and Procedure Generally

ARTICLE 1. Court Jurisdiction

ARTICLE 2. Court Procedure Generally

CHAPTER 7. Administration

ARTICLE 1. Generally

ARTICLE 2. Inspection of Records

CHAPTER 8. Disposition of Proceeds

PART 10. PERSONAL INCOME TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 2.1. Alternative Minimum Tax

CHAPTER 2.6. Special Tax Credit

CHAPTER 3. Computation of Taxable Income

ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

ARTICLE 2. Items Specifically Included in Gross Income

ARTICLE 3. Items Specifically Excluded from Gross Income

ARTICLE 6. Deductions

ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents

CHAPTER 4. Corporate Distributions and Adjustments

CHAPTER 5. Deferred Compensation

CHAPTER 6. Accounting Periods and Methods of Accounting

CHAPTER 7. Exempt Trusts and Common Trust Funds

ARTICLE 1. General Rule

ARTICLE 2. Taxation of Business Income of Certain Exempt Organizations

ARTICLE 3. Common Trust Funds

CHAPTER 8. Natural Resources

CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents

CHAPTER 10. Partners and Partnerships

CHAPTER 10.5. Tax on Limited Partnerships

CHAPTER 10.6. Tax and Fees on Limited Liability Companies

CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships

CHAPTER 11. Gross Income of Nonresidents

CHAPTER 12. Credit for Taxes Paid

CHAPTER 13. Gain or Loss on Disposition of Property

CHAPTER 14. General Rules for Determining Capital Gains and Losses

PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

CHAPTER 1. General Provisions

ARTICLE 1. General Application

ARTICLE 2. Continuity with Prior Law

CHAPTER 2. Returns

ARTICLE 1. Individuals and Fiduciaries

ARTICLE 2. Banks and Corporations

ARTICLE 3. General Provisions Applicable to All Persons

ARTICLE 4. Information Returns

ARTICLE 5. Withholding

CHAPTER 3. Voluntary Contributions

ARTICLE 3.6. California Senior Citizen Advocacy Voluntary Tax Contribution Fund

ARTICLE 5. Fish and Game Preservation Fund

ARTICLE 5.1. California Beach and Coastal Enhancement Account

ARTICLE 5.2. Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund

ARTICLE 5.6. California Sea Otter Voluntary Tax Contribution Fund

ARTICLE 6. California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund

ARTICLE 7. Designations to the California Seniors Special Fund

ARTICLE 8. Designations to the California Breast Cancer Research Fund

ARTICLE 9. Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund

ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund

ARTICLE 14. Emergency Food for Families Voluntary Tax Contribution Fund

ARTICLE 14.5. Mental Health Crisis Prevention Voluntary Tax Contribution Fund

ARTICLE 15. California Cancer Research Fund

ARTICLE 16. General Provisions

ARTICLE 17. California ALS Research Network Voluntary Tax Contribution Fund

ARTICLE 19. Keep Arts in Schools Voluntary Tax Contribution Fund

ARTICLE 20. School Supplies for Homeless Children Voluntary Tax Contribution Fund

ARTICLE 21. State Parks Protection Fund

18900.1-18900.4

ARTICLE 24. Rape Kit Backlog Voluntary Tax Contribution Fund

ARTICLE 27. Suicide Prevention Voluntary Tax Contribution Fund

CHAPTER 4. Payments and Assessments

ARTICLE 1. Payment of Tax by All Persons

ARTICLE 2. Banks and Corporations

ARTICLE 3. Deficiency Assessments

ARTICLE 4. Assessments against Persons Secondarily Liable

ARTICLE 5. Jeopardy Assessments

ARTICLE 6. Interest

ARTICLE 7. Penalties and Additions to Tax

ARTICLE 8. Voluntary Disclosure Program

ARTICLE 9. Public Disclosure of Tax Delinquencies

CHAPTER 5. Collection of Tax

ARTICLE 1. Judgment for Tax

ARTICLE 2. Lien of Tax

ARTICLE 3. Warrant for Collection of Tax

ARTICLE 4. Miscellaneous Provisions

ARTICLE 5.5. Collection of Amounts Imposed by a Court

ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals

ARTICLE 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States

ARTICLE 8. Collection of Recaptured California Small Business COVID-19 Relief Grants

ARTICLE 8.1. Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants

19295.1-19295.2

ARTICLE 9. Collection of Recaptured California Competes Grants

CHAPTER 6. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Tax

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

ARTICLE 5. Cancellations

ARTICLE 6. Closing Agreements

CHAPTER 7. Administration of Tax

ARTICLE 1. Powers and Duties of Franchise Tax Board

ARTICLE 2. Disclosure of Information

ARTICLE 3. Tax Forms

ARTICLE 4. Tax Service Fees

CHAPTER 8. Disposition of Proceeds

ARTICLE 1. Transfers to General Fund

ARTICLE 2. Tax Relief and Refund Account

CHAPTER 9. Violations

CHAPTER 9.1. Tax Amnesty

CHAPTER 9.5. Tax Shelters

ARTICLE 1. Voluntary Compliance Initiative One

ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions

ARTICLE 3. Voluntary Compliance Initiative Two

ARTICLE 4. Penalties and Interest

CHAPTER 10. Res Judicata

PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT

PART 10.4. Small Business Relief Act

PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Computations

ARTICLE 3. Claims

CHAPTER 2. Property Tax Postponement

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Postponement

ARTICLE 3. Claims

CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law

CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law

CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law

CHAPTER 4. Administration

PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Deferment

CHAPTER 3. Financing

PART 10.7. TAXPAYERS' BILL OF RIGHTS

PART 11. CORPORATION TAX LAW

CHAPTER 1. General Provisions and Definitions

ARTICLE 1. General Provisions

ARTICLE 2. Definitions

CHAPTER 2. The Corporation Franchise Tax

ARTICLE 1. Definitions and General Provisions

ARTICLE 2. Tax on General Corporations

ARTICLE 3. Tax on Banks and Financial Corporations

ARTICLE 3.5. Credit for Prepaid Tax

ARTICLE 4. Commencing Corporations

ARTICLE 5. Reorganized Corporations

ARTICLE 6. Corporations Resuming Business

ARTICLE 7. Suspension and Revivor

ARTICLE 8. Dissolution or Withdrawal

ARTICLE 9. Affiliated Railroads

CHAPTER 2.5. Alternative Minimum Tax

CHAPTER 3. The Corporation Income Tax

ARTICLE 1. Imposition of Tax

ARTICLE 2. Cessation of Activities

CHAPTER 3.5. Tax Credits

CHAPTER 4. Exempt Corporations

ARTICLE 1. Exemptions From This Part

ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations

ARTICLE 3. Returns of Exempt Organizations

CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders

CHAPTER 5. Computation of Tax When Law Changed

CHAPTER 6. Gross Income

ARTICLE 1. Definitions

ARTICLE 2. Exclusions

ARTICLE 3. Other Exclusions

CHAPTER 7. Net Income

ARTICLE 1. Deductions

ARTICLE 2. Special Deductions

ARTICLE 3. Items Not Deductible

CHAPTER 8. Corporate Distributions and Adjustments

CHAPTER 12. Deferred Compensation, Etc.

ARTICLE 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.

ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.

CHAPTER 13. Accounting Periods and Methods of Accounting

ARTICLE 1. Accounting Periods

ARTICLE 2. Methods of Accounting

ARTICLE 3. Year of Inclusion

ARTICLE 4. Year of Deduction

ARTICLE 5. Inventories

ARTICLE 6. Adjustments Required by Changes in Method

CHAPTER 14. Natural Resources

CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

CHAPTER 15. Gain or Loss on Disposition of Property

ARTICLE 1. Computation of Gain or Loss

ARTICLE 2. Basis for Computation of Gain or Loss

ARTICLE 3. Nontaxable Exchanges

ARTICLE 4. Special Rules for Basis

ARTICLE 4.5. Capital Gains and Losses

ARTICLE 5. Wash Sales of Stock or Securities

CHAPTER 17. Allocation of Income

ARTICLE 1. General Provisions

ARTICLE 1.5. Water's-Edge Election

ARTICLE 2. Uniform Division of Income for Tax Purposes Act

PART 13. CIGARETTE TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

ARTICLE 1. Tax on Distributors

ARTICLE 2. Cigarette and Tobacco Products Surtax

ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016

30130.50-30130.58

ARTICLE 3. California Children and Families Trust Fund Account

CHAPTER 3. Licenses, Bonds and Registration

ARTICLE 1. Licenses and Bonds

ARTICLE 2. Registration

ARTICLE 3. Wholesalers

CHAPTER 3.5. Stamps and Meter Machines

ARTICLE 1. Use of Stamps and Impressions

ARTICLE 2. Sale to Distributors

ARTICLE 3. Determinations

ARTICLE 4. Refunds

ARTICLE 5. Other Provisions Applicable

CHAPTER 4. Determinations

ARTICLE 1. Reports and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 2.5. Payment by Unlicensed Persons

ARTICLE 3. Determinations If No Report or Return Made

ARTICLE 4. Jeopardy Determinations

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties

CHAPTER 5. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 1.5. Notice to Withhold

ARTICLE 2. Priority and Lien of Tax

ARTICLE 3. Warrant for Collection of Tax

ARTICLE 4. Miscellaneous Provisions

ARTICLE 5. Seizure and Sale

CHAPTER 6. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Recovery of Erroneous Refunds

ARTICLE 3. Suit for Refund

ARTICLE 4. Cancellations

CHAPTER 7. Requirements for Transporters

CHAPTER 7.5. Seizure and Forfeiture

CHAPTER 8. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 9. Disposition of Proceeds

CHAPTER 10. Violations

PART 13.5. Commercial Cannabis Distribution Reporting

PART 13.6 Healthy Outcomes and Prevention Education (HOPE) Act

PART 13.7. Property Tax Reimbursement Law

PART 14. ALCOHOLIC BEVERAGE TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. General Exemptions

CHAPTER 3. Registration and Bonds

CHAPTER 4. Tax on Beer and Wine

ARTICLE 1. Imposition of Tax

ARTICLE 2. Presumptions and Exemptions

CHAPTER 5. Tax on Distilled Spirits

ARTICLE 1. Imposition of Tax

ARTICLE 2. Presumptions and Exemptions

CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits

ARTICLE 1. Imposition of the Surtax

ARTICLE 2. Disposition of Proceeds

CHAPTER 6. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations if No Return Made

ARTICLE 4. Redeterminations

ARTICLE 5. Jeopardy Determinations

CHAPTER 7. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 2. Judgment for Tax

ARTICLE 2.5. Warrant for Collection

ARTICLE 3. Seizure and Sale

ARTICLE 4. Miscellaneous

CHAPTER 8. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 9. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 10. Disposition of Proceeds

CHAPTER 11. Violations

PART 14.5. Cannabis Tax

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Cannabis Taxes

CHAPTER 3. Administration

PART 15. SUBSCRIPTION TELEVISION

PART 16. FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition and Rate of Tax

CHAPTER 3. Exemptions

CHAPTER 4. Collection and Administration

CHAPTER 5. Disposition of Proceeds

CHAPTER 6. Nonpreemption

CHAPTER 7. Authority to Enact Emergency Regulations

PART 18.5. TIMBER YIELD TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of the Tax

CHAPTER 3. Determination of Rates

CHAPTER 4.5. Registration

CHAPTER 5. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations if No Return Made

ARTICLE 4. Jeopardy Determinations

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties

CHAPTER 6. Collection of Taxes

ARTICLE 1. Security for Tax

ARTICLE 2. Suit for Tax

ARTICLE 3. Judgment for Tax

ARTICLE 4. Priority and Lien of Tax

ARTICLE 5. Warrant for Collection of Tax

ARTICLE 6. Seizure and Sale

ARTICLE 7. Payment on Termination of Business and Successor’s Liability

ARTICLE 8. Miscellaneous Provisions

CHAPTER 7. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 8. Administration

CHAPTER 9. Violations and Res Judicata

CHAPTER 10. Disposition of Proceeds

PART 19. ENERGY RESOURCES SURCHARGE LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Surcharge

ARTICLE 1. Imposition of Surcharge

ARTICLE 3. Registration

CHAPTER 3. Special Provisions and Exemptions

CHAPTER 4. Determination of Surcharge

ARTICLE 1. Due and Payable Dates

ARTICLE 2. Returns and Payments

ARTICLE 2.1. Payment by Electronic Funds Transfer

ARTICLE 3. Deficiency Determinations

ARTICLE 4. Determinations If No Return Made

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Cancellations

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

CHAPTER 6. Collection of Surcharge

ARTICLE 1. Suit for Surcharge

ARTICLE 2. Notice to Withhold

ARTICLE 2.5. Priority and Lien of Surcharge

ARTICLE 3. Warrant for Collection

ARTICLE 4. Miscellaneous

CHAPTER 7. Administration

ARTICLE 1. Regulations, Records and Reports

ARTICLE 2. Disposition of Proceeds

ARTICLE 3. Violations

ARTICLE 4. Notices

ARTICLE 5. The California Taxpayers’ Bill of Rights

PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Surcharges

ARTICLE 1. Imposition of the Surcharges

ARTICLE 2. Adjustment of Surcharge Amounts

ARTICLE 3. Registration

CHAPTER 3. Special Provisions and Exemptions

CHAPTER 4. Determination of Surcharge

ARTICLE 1. Due and Payable Dates

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 3. Deficiency Determinations

ARTICLE 4. Determinations if No Return Made

ARTICLE 5. Redeterminations

ARTICLE 6. Interest and Penalties

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Cancellations

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

41114.1-41114.3

CHAPTER 6. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 2. Notice to Withhold

ARTICLE 2.5. Priority and Lien of Surcharge

ARTICLE 3. Warrant for Collection

ARTICLE 4. Miscellaneous

41127.5-41127.9

CHAPTER 7. Administration

ARTICLE 1. Regulations, Records and Reports

ARTICLE 2. Disposition of Proceeds

ARTICLE 2.5. Violations

ARTICLE 3. Notices

ARTICLE 4. Purpose

ARTICLE 5. The California Taxpayers’ Bill of Rights

PART 21.1. Local Prepaid Mobile Telephony Services Collection Act

PART 22. HAZARDOUS SUBSTANCES TAX LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Hazardous Substances Tax

ARTICLE 1. Imposition of Tax

ARTICLE 2. Registration and Security

CHAPTER 3. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 4. Redeterminations

ARTICLE 5. Jeopardy Determinations

CHAPTER 4. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 2. Judgment for Tax

ARTICLE 3. Warrant for Collection

ARTICLE 4. Seizure and Sale

ARTICLE 5. Miscellaneous

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 7. Disposition of Proceeds

CHAPTER 8. Violations

CHAPTER 9. Disclosure of Information

PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW

PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Integrated Waste Management Fee

ARTICLE 1. Imposition of Fee

ARTICLE 2. Registration and Security

CHAPTER 3. Determinations

ARTICLE 1. Reports and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Redeterminations

ARTICLE 4. Jeopardy Determinations

CHAPTER 4. Collection of Fee

ARTICLE 1. Suit for Fee

ARTICLE 2. Judgment for Fee

ARTICLE 3. Warrant for Collection

ARTICLE 4. Seizure and Sale

ARTICLE 5. Miscellaneous

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

ARTICLE 1. Administration

45851-45855.6.4

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 7. Disposition of Proceeds

CHAPTER 8. Violations

CHAPTER 9. Disclosure of Information

PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee

ARTICLE 1. Imposition of Fee

ARTICLE 2. Registration

CHAPTER 3. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations If No Return Made

ARTICLE 4. Jeopardy Determinations

ARTICLE 5. Redeterminations

CHAPTER 4. Collection of Fee

ARTICLE 1. Security for Fee

ARTICLE 2. Suit for Fee

ARTICLE 3. Judgment for Fee

ARTICLE 4. Warrant for Collection

ARTICLE 5. Seizure and Sale

ARTICLE 6. Successor Withholding and Liability

ARTICLE 7. Miscellaneous

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

ARTICLE 1. General Provisions

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 7. Disposition of Proceeds

CHAPTER 8. Violations

CHAPTER 9. Disclosure of Information

PART 25. Lithium Extraction Tax Law

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Lithium Extraction Excise Tax

CHAPTER 3. Administration

CHAPTER 4. Citizens Oversight Committee

PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Underground Storage Tank Fee

ARTICLE 1. Imposition of Fee

ARTICLE 2. Registration and Security

50108.1-50108.2

CHAPTER 3. Determinations

ARTICLE 1. Reports and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

50112.7-50112.10

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Redeterminations

ARTICLE 4. Jeopardy Determinations

50120.1-50120.3

CHAPTER 4. Collection of Fee

ARTICLE 1. Suit for Fee

ARTICLE 2. Judgment for Fee

ARTICLE 3. Warrant for Collection

ARTICLE 4. Seizure and Sale

ARTICLE 5. Miscellaneous

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

ARTICLE 1. Administration

50152-50155.6.4

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 7. Disposition of Proceeds

CHAPTER 8. Disclosure of Information

PART 30. FEE COLLECTION PROCEDURES LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 3. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Redeterminations

ARTICLE 4. Jeopardy Determinations

CHAPTER 4. Collection of Fee

ARTICLE 1. Suit for Fee

ARTICLE 2. Judgment for Fee

ARTICLE 3. Warrant for Collection

ARTICLE 4. Seizure and Sale

ARTICLE 5. Miscellaneous

CHAPTER 5. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recover of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration and Taxpayers’ Bill of Rights

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 7. Violations

CHAPTER 8. Disclosure of Information

PART 31. DIESEL FUEL TAX LAW

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 3. Exemptions

CHAPTER 4. Interstate Users

ARTICLE 1. Definitions

ARTICLE 2. Imposition of Tax

ARTICLE 3. Licenses for Interstate Users

ARTICLE 4. Administrative Provisions

CHAPTER 4.5. International Fuel Tax Agreement

CHAPTER 5. Licenses

ARTICLE 1. Licenses for Suppliers

ARTICLE 2. License for Exempt Bus Operator

ARTICLE 2.5. License for Government Entity

ARTICLE 3. License for Ultimate Vendor

ARTICLE 4. License for Highway Vehicle Operator and End Seller

ARTICLE 5. Denial of License

ARTICLE 6. Revocation of License

ARTICLE 7. Licensing of Locations

CHAPTER 6. Determinations and Payments

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Determination If No Return Made

ARTICLE 3. Deficiency Determinations

ARTICLE 4. Jeopardy Determinations and Weekly Payments

ARTICLE 5. Redeterminations

ARTICLE 6. Payment by Unlicensed Persons

CHAPTER 7. Collection of Tax

ARTICLE 1. Security for Tax

ARTICLE 2. Suit for Tax

ARTICLE 3. Lien of Tax

ARTICLE 4. Warrant for Collection of Tax

ARTICLE 5. Seizure and Sale

ARTICLE 6. Successor Withholding and Liability

ARTICLE 7. Miscellaneous Provisions

CHAPTER 8. Overpayment and Refunds

ARTICLE 1. Refunds on Certain Sales and Uses

ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

ARTICLE 5. Cancellations

CHAPTER 9. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 10. Distribution of Proceeds

CHAPTER 11. Violations

PART 32. Individual Shared Responsibility Penalty