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Revenue and Taxation Code - RTC
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DIVISION 2. OTHER TAXES
6001-61050
PART 1. SALES AND USE TAXES
6001-7176
CHAPTER 1. General Provisions and Definitions
6001-6024
CHAPTER 1.5. Streamlined Sales Tax Project
6025-6031
CHAPTER 1.7. Marketplace Facilitator Act
6040-6049.5
ARTICLE 1. General Provisions and Definitions
6040-6041.6
ARTICLE 2. Registration and Collection
6042-6045
ARTICLE 3. Marketplace Facilitator Relief
6046-6047
ARTICLE 4. Operative Date
6049.5
CHAPTER 2. The Sales Tax
6051-6172
ARTICLE 1. Imposition of Tax
6051-6055
ARTICLE 2. Permits
6066-6077
ARTICLE 3. Presumptions and Resale Certificates
6091-6095
ARTICLE 4. Inclusion of Support Services in Sales Tax
6150-6172
CHAPTER 3. The Use Tax
6201-6249
ARTICLE 1. Imposition of Tax
6201-6207
ARTICLE 2. Registration
6225-6226
ARTICLE 3. Presumptions and Resale Certificates
6241-6249
CHAPTER 3.3. Vehicle Smog Impact Fee
6263
CHAPTER 3.5. Vehicles, Vessels and Aircraft
6271-6295
ARTICLE 1. Definitions
6271-6277
ARTICLE 2. Special Exemptions
6281-6285
ARTICLE 3. Auxiliary Collection Provisions
6291-6295
CHAPTER 4. Exemptions
6351-6423
ARTICLE 1. General Exemptions
6351-6380
ARTICLE 2. Exemptions From Sales Tax
6381-6396
ARTICLE 3. Exemptions From Use Tax
6401-6414
ARTICLE 4. Exemption Certificates
6421-6423
CHAPTER 5. Determinations
6451-6597
ARTICLE 1. Returns and Payments
6451-6459.5
ARTICLE 1.1. Prepayment
6470-6479
ARTICLE 1.2. Payment by Electronic Funds Transfer
6479.3-6479.5
ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
6480-6480.9
ARTICLE 2. Deficiency Determinations
6481-6488
ARTICLE 3. Determinations if No Return Made
6511-6515
ARTICLE 4. Jeopardy Determinations
6536-6539
ARTICLE 5. Redeterminations
6561-6566
ARTICLE 6. Interest and Penalties
6591-6597
CHAPTER 6. Collection of Tax
6701-6850
ARTICLE 1. Security for Tax
6701-6704
ARTICLE 2. Suit for Tax
6711-6715
ARTICLE 3. Judgment for Tax
6736-6740
ARTICLE 4. Priority and Lien of Tax
6756-6757
ARTICLE 5. Warrant for Collection of Tax
6776-6778
ARTICLE 6. Seizure and Sale
6796-6799
ARTICLE 7. Payment on Termination of Business and Successor’s Liability
6811-6815
ARTICLE 8. Miscellaneous Provisions
6826-6835
ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States
6850
CHAPTER 7. Overpayments and Refunds
6901-6981
ARTICLE 1. Claim for Refund
6901-6909
ARTICLE 2. Suit for Refund
6931-6937
ARTICLE 3. Recovery of Erroneous Refunds
6961-6964
ARTICLE 4. Cancellations
6981
CHAPTER 8. Administration
7051-7099.1
ARTICLE 1. Administration
7051-7060
ARTICLE 1.5. Public Disclosure of Tax Delinquencies
7063
ARTICLE 2. Tax Amnesty Program
7070-7078
ARTICLE 2.5. Managed Audit Program
7076-7076.4
ARTICLE 3. The California Taxpayers’ Bill of Rights
7080-7099.1
CHAPTER 9. Disposition of Proceeds
7101-7107
CHAPTER 10. Violations
7152-7157
CHAPTER 11. Res Judicata
7176
PART 1.5. UNIFORM LOCAL SALES AND USE TAXES
7200-7226
CHAPTER 1. General Provisions
7200-7212
CHAPTER 2. Bradley-Burns Bill of Rights
7221-7226
PART 1.55. MOTOR CARRIERS
7231-7238
CHAPTER 1. Motor Carriers of Property Permit Fee
7231-7236
CHAPTER 2. Motor Carrier Safety Improvement Fund
7237-7238
PART 1.6. TRANSACTIONS AND USE TAXES
7251-7279.6
CHAPTER 1. General Provisions and Definitions
7251-7253
CHAPTER 2. Imposition of Tax
7261-7269
CHAPTER 3. Administration
7270-7274
CHAPTER 4. Refunds of Unconstitutional Taxes
7275-7279.6
PART 1.7. ADDITIONAL LOCAL TAXES
7280-7300.4
CHAPTER 1. Occupancy Taxes
7280-7283.51
CHAPTER 1.5. Local Agency Levy Powers And Limitations
7284-7284.7
CHAPTER 1.8. Keep Groceries Affordable Act of 2018
7284.8-7284.16
CHAPTER 2. Counties Transactions and Use Tax
7285-7285.8
CHAPTER 2.3. Cities Transactions And Use Taxes
7285.9-7285.92
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
7286.24
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
7286.40
CHAPTER 2.85. Fresno Zoological Tax
7286.43
CHAPTER 2.87. City of Visalia Transactions and Use Tax
7286.44
CHAPTER 2.9. Clearlake Transactions and Use Tax
7286.45
CHAPTER 2.91. Clovis Transactions and Use Tax
7286.48
CHAPTER 2.92. Fort Bragg Transactions and Use Tax
7286.50
CHAPTER 2.93. Woodland Transactions and Use Tax
7286.52
CHAPTER 2.94. San Joaquin County Transactions and Use Tax
7286.55
CHAPTER 2.95. Peninsula Corridor Joint Powers Board
7286.65
CHAPTER 2.97. Placerville Transactions and Use Tax
7286.70
CHAPTER 2.98. County Transactions and Use Tax for Library Programs
7286.59
CHAPTER 2.985. West Sacramento Transactions and Use Tax
7286.75
CHAPTER 2.99. Sebastopol Transactions and Use Tax
7286.80
CHAPTER 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes
7286.90
CHAPTER 2.12. Truckee Transactions and Use Tax
7286.60
CHAPTER 3. Graffiti Prevention Tax
7287-7287.10
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
7288.1-7288.6
CHAPTER 3.6. Davis Transactions and Use Tax
7290
CHAPTER 3.65. Solano County Transactions and Use Tax
7290.5
CHAPTER 3.73. Local Government Finance in the County of Alameda
7292.2-7292.3
CHAPTER 3.74. Local Government Finance in the County of Santa Clara
7292.4-7292.41
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
7292.5-7292.6
CHAPTER 3.76. Sonoma County Transactions and Use Tax
7292.8-7292.9
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
7293-7294
CHAPTER 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes
7294.1-7294.2
CHAPTER 3.82. Local Government Finance in the Cities within the County of Solano
7294.3-7294.4
CHAPTER 3.9. Local Government Finance in the County of San Mateo
7295-7296
CHAPTER 3.91. Local Government Finance in the County of Monterey
7297-7298
CHAPTER 3.92. Local Government Finance in the City of Berkeley
7299
CHAPTER 3.93. Local Government Finance in the County of Ventura
7300-7300.1
CHAPTER 3.94. Local Government Finance in the County of Humboldt
7300.3-7300.4
PART 2. MOTOR VEHICLE FUEL TAX LAW
7301-8526
CHAPTER 1. General Provisions and Definitions
7301-7345
CHAPTER 2. Imposition of Tax
7360-7373
CHAPTER 2.5. Aircraft Jet Fuel Tax
7385-7398
ARTICLE 1. Definitions
7385-7391
ARTICLE 2. Imposition of Tax
7392-7394
ARTICLE 3. Permit
7395-7396
ARTICLE 4. Administrative Provisions
7397
ARTICLE 5. Disposition of Proceeds
7398
CHAPTER 3. Exemptions
7401-7405
CHAPTER 4. Licenses and Bonds
7451-7520
ARTICLE 1. License for Supplier
7451-7453
ARTICLE 2. License for Industrial User
7460
ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator
7470
ARTICLE 4. Bonds
7486-7487
ARTICLE 5. Denial of License
7491-7493
ARTICLE 6. Revocation of License
7505-7511
ARTICLE 7. Licensing of Locations
7520
CHAPTER 5. Determinations and Payments
7651-7732
ARTICLE 1. Returns, Reports, and Payments
7651-7658.5
ARTICLE 2. Prepayments
7659-7659.8
ARTICLE 2.5. Payment by Electronic Funds Transfer
7659.9-7659.93
ARTICLE 3. Determination if No Return Made
7660-7663
ARTICLE 4. Deficiency Determinations
7670-7676
ARTICLE 5. Jeopardy Determinations and Weekly Payments
7698-7707
ARTICLE 6. Redeterminations
7710-7716
ARTICLE 7. Payments by Unlicensed Persons
7726-7732
CHAPTER 6. Collection of Tax
7851-7983
ARTICLE 1. Security for Tax
7851-7855
ARTICLE 1.5. Suit for Tax
7861-7865
ARTICLE 2. Lien of Tax
7872
ARTICLE 2.5. Warrant for Collection of Tax
7881-7884
ARTICLE 3. Seizure and Sale
7891-7895
ARTICLE 4. Collection of Tax From Deposited Security
7916
ARTICLE 5. Sale of State-Acquired Property
7931-7935
ARTICLE 6. Payment on Termination of Business
7956-7959
ARTICLE 7. Miscellaneous Provisions
7982-7983
CHAPTER 7. Overpayments and Refunds
8101-8191
ARTICLE 1. Refunds on Certain Sales
8101-8109
ARTICLE 2. Claim for Refund
8126-8131
ARTICLE 3. Suit for Refund
8146-8152
ARTICLE 4. Recovery of Erroneous Refunds
8171-8174
ARTICLE 5. Cancellations
8191
CHAPTER 8. Administration
8251-8277
ARTICLE 1. Administration
8251-8258.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
8260-8277
CHAPTER 9. Records
8301-8304
CHAPTER 10. Distribution of Proceeds
8351-8360
CHAPTER 11. Violations
8401-8407
CHAPTER 12. Metropolitan Transportation Commission
8500-8526
PART 3. USE FUEL TAX
8601-9355
CHAPTER 1. General Provisions and Definitions
8601-8621
CHAPTER 2. Imposition of Tax
8651-8657
CHAPTER 2.5. International Fuel Tax Agreement
8691
CHAPTER 3. Permits
8701-8716
ARTICLE 1. User
8701-8708
ARTICLE 2. Vendor
8711-8716
CHAPTER 3.5. Collection of Tax by Vendor
8732-8735
ARTICLE 1. Collection of Tax by Vendor
8732-8735
CHAPTER 4. Determinations
8751-8880
ARTICLE 1. Returns and Payments
8751-8755
ARTICLE 1.1. Payment by Electronic Funds Transfer
8760-8763
ARTICLE 2. Deficiency Determinations
8776-8783
ARTICLE 3. Determinations if No Return Made
8801-8805
ARTICLE 4. Jeopardy Determinations
8826-8829
ARTICLE 5. Redeterminations
8851-8855
ARTICLE 6. Interest and Penalties
8876-8880
CHAPTER 5. Collection of Tax
8951-9036
ARTICLE 1. Security for Tax
8951-8958
ARTICLE 2. Suit for Tax
8971-8973
ARTICLE 3. Lien of Tax
8991-8996
ARTICLE 3.5. Warrant for Collection of Tax
9001-9003
ARTICLE 4. Seizure and Sale
9011-9014
ARTICLE 4.5. Successor Withholding and Liability
9021-9024
ARTICLE 5. Miscellaneous Provisions
9031-9036
CHAPTER 6. Overpayments and Refunds
9151-9196
ARTICLE 1. Claim for Refund
9151-9156
ARTICLE 2. Suit for Refund
9171-9175
ARTICLE 2.5. Recovery of Erroneous Refunds
9181-9184
ARTICLE 3. Cancellations
9196
CHAPTER 7. Administration
9251-9278
ARTICLE 1. Administration
9251-9259.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
9260-9278
CHAPTER 8. Distribution of Proceeds
9301-9304
CHAPTER 9. Violations
9351-9355
PART 3.5. FUEL TAX AGREEMENTS
9401-9433
CHAPTER 1. Fuel Tax Agreements
9401
CHAPTER 2. The International Fuel Tax Agreement
9405-9433
ARTICLE 1. Construction
9405-9407
ARTICLE 2. Definitions
9410-9411
ARTICLE 3. Annual Fees
9420
ARTICLE 4. Administration
9425
ARTICLE 5. IFTA Disclosure
9430
ARTICLE 6. Distribution of Proceeds
9432-9433
PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION
9501-9507
PART 5. VEHICLE LICENSE FEE
10701-11053
CHAPTER 1. General Provisions and Definitions
10701-10706
CHAPTER 2. Imposition of Fee
10751-10789
ARTICLE 1. Computation of Fee
10751-10760
ARTICLE 1.5. Trailer Coaches
10766-10770
ARTICLE 2. Exemptions
10781-10789
CHAPTER 3. Collections and Refunds
10851-10902
ARTICLE 1. Payments
10851-10858
ARTICLE 2. Seizure and Sale
10876-10879
ARTICLE 3. Refunds
10901-10902
CHAPTER 4. Administration
10951-10952
CHAPTER 5. Distribution of Proceeds
11001-11006
CHAPTER 6. Transportation Improvement Fee
11050-11053
PART 5.5. LOCAL VEHICLE LICENSE FEES
11101-11108
PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE
11151-11156
PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT
11160-11167
PART 6. PRIVATE RAILROAD CAR TAX
11201-11702
CHAPTER 1. General Provisions and Definitions
11201-11206
CHAPTER 2. Assessments
11251-11354
ARTICLE 1. General Provisions
11251-11254
ARTICLE 2. Reports
11271-11273
ARTICLE 3. Valuations
11291-11294
ARTICLE 4. Estimated and Escaped Assessments
11311-11319
ARTICLE 5. Reassessments
11336-11342
ARTICLE 6. Jeopardy Assessments
11351-11354
CHAPTER 3. Levy and Payment of Tax
11401-11409
CHAPTER 3.5. Corrections
11426-11430
CHAPTER 4. Collection of Tax
11451-11534
ARTICLE 1. Security for Tax
11451-11453
ARTICLE 2. Suit for Tax
11471-11475
ARTICLE 3. Lien of Tax
11491-11496
ARTICLE 4. Warrant for Collection of Tax
11501-11503
ARTICLE 5. Seizure and Sale
11511-11514
ARTICLE 6. Payment on Termination of Business and Successor’s Liability
11521-11524
ARTICLE 7. Miscellaneous Provisions
11531-11534
CHAPTER 5. Overpayments and Refunds
11551-11597
ARTICLE 1. Claim for Refund
11551-11555
ARTICLE 2. Suit for Refund
11571-11577
ARTICLE 3. Cancellations
11596-11597
CHAPTER 6. Administration
11651-11657
CHAPTER 7. Disposition of Proceeds
11701-11702
PART 6.7. DOCUMENTARY TRANSFER TAX ACT
11901-11935
CHAPTER 1. General Provisions and Definitions
11901-11903
CHAPTER 2. Authorization for Tax
11911-11913
CHAPTER 3. Exemptions
11921-11930
CHAPTER 4. Administration
11931-11935
PART 7. INSURANCE TAXATION
12001-13170
CHAPTER 1. General Provisions
12001-12009
ARTICLE 1. Definitions
12001-12009
CHAPTER 2. Ocean Marine Insurance
12071-12107
ARTICLE 1. Definitions
12071-12078
ARTICLE 2. Basis of Tax for Ocean Marine Insurance
12101-12107
CHAPTER 3. All Insurance Other Than Ocean Marine
12201-12260
ARTICLE 1. General
12201-12210
ARTICLE 2. Basis of Tax for Other Than Title Insurers
12221-12222
ARTICLE 3. Basis of Tax for Title Insurers
12231-12232
ARTICLE 4. Basis of Tax for Medi-Cal Managed Care Plans
12240-12242
ARTICLE 5. Prepayments
12251-12260
CHAPTER 3.5. Retaliatory Taxes, Licenses and Fees
12281-12289
CHAPTER 4. Assessment and Effect of Tax
12301-12495
ARTICLE 1. Tax Returns and Initial Payments
12301-12307
ARTICLE 2. Initial Assessments
12411-12414
ARTICLE 3. Deficiency Assessments
12421-12435
ARTICLE 4. Effect of Tax
12491-12495
CHAPTER 5. Payment and Collection
12601-12691
ARTICLE 1. Generally
12601-12602
ARTICLE 2. Interest and Penalties
12631-12637
ARTICLE 3. Suits for Taxes
12676-12682
ARTICLE 4. Recovery of Erroneous Refunds
12691
CHAPTER 6. Suspension of Rights of Delinquent Insurers
12801-12834
ARTICLE 1. Revocation of Certificate of Authority
12801-12803
ARTICLE 2. Suspended Corporate Insurers
12832-12834
CHAPTER 7. Cancellations and Refunds
12951-12984
ARTICLE 1. Cancellations
12951-12952
ARTICLE 2. Refund or Credit for Collected Taxes
12977-12984
CHAPTER 8. Taxpayers’ Suits
13101-13108
CHAPTER 9. Disposition of Proceeds
13151-13153
CHAPTER 10. Administration
13170
PART 7.5. NONADMITTED INSURANCE TAX
13201-13222
PART 8. PROHIBITION OF GIFT AND DEATH TAXES
13301-14302
CHAPTER 1. Imposition of Tax
13301-13304
CHAPTER 2. Definitions
13401-13411
CHAPTER 3. Returns
13501-13510
ARTICLE 1. Estate Tax Return
13501-13504
ARTICLE 2. Penalties
13510
CHAPTER 4. Deficiency Determination
13516-13520
CHAPTER 5. Payment of Tax
13530-13557
ARTICLE 1. Generally
13530-13534
ARTICLE 2. Interest
13550-13552
ARTICLE 3. Delinquent Tax Bond
13555-13557
CHAPTER 6. Refunds
13560-13563
CHAPTER 7. Collection of Tax
13601-13830.13
ARTICLE 1. Suit for Tax
13601
ARTICLE 2. Lien of Tax
13610
ARTICLE 3. Warrant for Collection of Tax
13615-13617
ARTICLE 4. Writ of Execution
13620-13622
ARTICLE 5. Miscellaneous
13680-13684
ARTICLE 6. Tax Compromise
13801-13810.4
ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes
13820-13820.13
ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method
13830-13830.13
CHAPTER 8. Court Jurisdiction and Procedure Generally
14000-14013
ARTICLE 1. Court Jurisdiction
14000-14002
ARTICLE 2. Court Procedure Generally
14010-14013
CHAPTER 9. Administration
14101-14252
ARTICLE 1. Generally
14101-14104
ARTICLE 2. Special Employment
14151
ARTICLE 3. Hearings
14201-14206
ARTICLE 4. Information Confidential
14251-14252
CHAPTER 10. Disposition of Proceeds
14301-14302
PART 9.5. GENERATION SKIPPING TRANSFER TAX
16700-16950
CHAPTER 1. Definitions
16700-16704
CHAPTER 2. Imposition of the Tax
16710-16734
ARTICLE 1. Tax Imposed
16710
ARTICLE 2. Returns
16720-16722
ARTICLE 3. Deficiency Determination
16730-16734
CHAPTER 3. Payment of Tax
16750-16761
ARTICLE 1. Generally
16750-16753
ARTICLE 2. Interest and Penalties
16760-16761
CHAPTER 4. Collection of Tax
16800-16830
ARTICLE 1. Suit for Tax
16800
ARTICLE 2. Lien of Tax
16810
ARTICLE 3. Writ of Execution
16820-16821
ARTICLE 4. Miscellaneous
16830
CHAPTER 5. Refunds
16850-16870
ARTICLE 1. When Allowable
16850-16852
ARTICLE 2. Suit for Refund
16860-16862
ARTICLE 3. Interest on Refunds
16870
CHAPTER 6. Court Jurisdiction and Procedure Generally
16880-16890
ARTICLE 1. Court Jurisdiction
16880-16881
ARTICLE 2. Court Procedure Generally
16890
CHAPTER 7. Administration
16900-16911
ARTICLE 1. Generally
16900-16905
ARTICLE 2. Inspection of Records
16910-16911
CHAPTER 8. Disposition of Proceeds
16950
PART 10. PERSONAL INCOME TAX
17001-18181
CHAPTER 1. General Provisions and Definitions
17001-17039.5
CHAPTER 2. Imposition of Tax
17041-17061
CHAPTER 2.1. Alternative Minimum Tax
17062-17063
CHAPTER 2.6. Special Tax Credit
CHAPTER 3. Computation of Taxable Income
17071-17307
ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
17071-17078
ARTICLE 2. Items Specifically Included in Gross Income
17081-17090
ARTICLE 3. Items Specifically Excluded from Gross Income
17131-17158.3
ARTICLE 6. Deductions
17201-17299.9
ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents
17301-17307
CHAPTER 4. Corporate Distributions and Adjustments
17321-17323
CHAPTER 5. Deferred Compensation
17501-17510
CHAPTER 6. Accounting Periods and Methods of Accounting
17551-17570
CHAPTER 7. Exempt Trusts and Common Trust Funds
17631-17677
ARTICLE 1. General Rule
17631-17640
ARTICLE 2. Taxation of Business Income of Certain Exempt Organizations
17651
ARTICLE 3. Common Trust Funds
17671-17677
CHAPTER 8. Natural Resources
17681
CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents
17731-17779
CHAPTER 10. Partners and Partnerships
17851-17865
CHAPTER 10.5. Tax on Limited Partnerships
17935-17937
CHAPTER 10.6. Tax and Fees on Limited Liability Companies
17941-17947
CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
17948-17948.3
CHAPTER 11. Gross Income of Nonresidents
17951-17955
CHAPTER 12. Credit for Taxes Paid
18001-18011
CHAPTER 13. Gain or Loss on Disposition of Property
18031-18044
CHAPTER 14. General Rules for Determining Capital Gains and Losses
18151-18181
PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
18401-19802
CHAPTER 1. General Provisions
18401-18417
ARTICLE 1. General Application
18401-18410.2
ARTICLE 2. Continuity with Prior Law
18412-18417
CHAPTER 2. Returns
18501-18677
ARTICLE 1. Individuals and Fiduciaries
18501-18572
ARTICLE 2. Banks and Corporations
18601-18606
ARTICLE 3. General Provisions Applicable to All Persons
18621-18628
ARTICLE 4. Information Returns
18631-18649
ARTICLE 5. Withholding
18661-18677
CHAPTER 3. Voluntary Contributions
18730-18917
ARTICLE 3.6. California Senior Citizen Advocacy Voluntary Tax Contribution Fund
18730-18733
ARTICLE 5. Fish and Game Preservation Fund
18741-18744
ARTICLE 5.1. California Beach and Coastal Enhancement Account
18745-18748
ARTICLE 5.2. Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
18749-18749.3
ARTICLE 5.6. California Sea Otter Voluntary Tax Contribution Fund
18754-18754.3
ARTICLE 6. California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
18761-18766
ARTICLE 7. Designations to the California Seniors Special Fund
18771-18773
ARTICLE 8. Designations to the California Breast Cancer Research Fund
18791-18796
ARTICLE 9. Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
18801-18804
ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
18805-18808
ARTICLE 14. Emergency Food for Families Voluntary Tax Contribution Fund
18851-18855
ARTICLE 14.5. Mental Health Crisis Prevention Voluntary Tax Contribution Fund
18857-18857.3
ARTICLE 15. California Cancer Research Fund
18861-18864
ARTICLE 16. General Provisions
18871-18874
ARTICLE 17. California ALS Research Network Voluntary Tax Contribution Fund
18881-18885
ARTICLE 19. Keep Arts in Schools Voluntary Tax Contribution Fund
18891-18894
ARTICLE 20. School Supplies for Homeless Children Voluntary Tax Contribution Fund
18895-18898
ARTICLE 21. State Parks Protection Fund
18900.1-18900.4
ARTICLE 24. Rape Kit Backlog Voluntary Tax Contribution Fund
18902-18906
ARTICLE 27. Suicide Prevention Voluntary Tax Contribution Fund
18914-18917
CHAPTER 4. Payments and Assessments
19001-19195
ARTICLE 1. Payment of Tax by All Persons
19001-19011.5
ARTICLE 2. Banks and Corporations
19021-19027
ARTICLE 3. Deficiency Assessments
19031-19067
ARTICLE 4. Assessments against Persons Secondarily Liable
19071-19074
ARTICLE 5. Jeopardy Assessments
19081-19093
ARTICLE 6. Interest
19101-19120
ARTICLE 7. Penalties and Additions to Tax
19131-19187
ARTICLE 8. Voluntary Disclosure Program
19191-19194
ARTICLE 9. Public Disclosure of Tax Delinquencies
19195
CHAPTER 5. Collection of Tax
19201-19298
ARTICLE 1. Judgment for Tax
19201-19209
ARTICLE 2. Lien of Tax
19221-19226
ARTICLE 3. Warrant for Collection of Tax
19231-19236
ARTICLE 4. Miscellaneous Provisions
19251-19266
ARTICLE 5.5. Collection of Amounts Imposed by a Court
19280-19283
ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
19285-19290.1
ARTICLE 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States
19291
ARTICLE 8. Collection of Recaptured California Small Business COVID-19 Relief Grants
19294-19295
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
19296-19298
CHAPTER 6. Overpayments and Refunds
19301-19443
ARTICLE 1. Claim for Refund
19301-19368
ARTICLE 2. Suit for Tax
19371-19377.5
ARTICLE 3. Suit for Refund
19381-19394
ARTICLE 4. Recovery of Erroneous Refunds
19411-19413
ARTICLE 5. Cancellations
19431
ARTICLE 6. Closing Agreements
19441-19443
CHAPTER 7. Administration of Tax
19501-19592
ARTICLE 1. Powers and Duties of Franchise Tax Board
19501-19533
ARTICLE 2. Disclosure of Information
19542-19572.5
ARTICLE 3. Tax Forms
19581-19586
ARTICLE 4. Tax Service Fees
19590-19592
CHAPTER 8. Disposition of Proceeds
19601-19611
ARTICLE 1. Transfers to General Fund
19601-19607
ARTICLE 2. Tax Relief and Refund Account
19611
CHAPTER 9. Violations
19701-19722
CHAPTER 9.1. Tax Amnesty
19730-19738
CHAPTER 9.5. Tax Shelters
19751-19778
ARTICLE 1. Voluntary Compliance Initiative One
19751-19754
ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions
19755
ARTICLE 3. Voluntary Compliance Initiative Two
19761-19764
ARTICLE 4. Penalties and Interest
19772-19778
CHAPTER 10. Res Judicata
19801-19802
PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT
19850-19854
PART 10.4. Small Business Relief Act
19900-19906
PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW
20501-20646
CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law
20501-20564
ARTICLE 1. General Provisions and Definitions
20501-20514
ARTICLE 2. Computations
20541-20544
ARTICLE 3. Claims
20561-20564
CHAPTER 2. Property Tax Postponement
20581-20622
ARTICLE 1. General Provisions and Definitions
20581-20586
ARTICLE 2. Postponement
20601-20605
ARTICLE 3. Claims
20621-20622
CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law
20625-20638
CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law
20639-20639.13
CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law
20640-20640.12
CHAPTER 4. Administration
20641-20646
PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS
20800-20825
CHAPTER 1. General Provisions and Definitions
20800-20808
CHAPTER 2. Deferment
20810-20817
CHAPTER 3. Financing
20820-20825
PART 10.7. TAXPAYERS' BILL OF RIGHTS
21001-21028
PART 11. CORPORATION TAX LAW
23001-25141
CHAPTER 1. General Provisions and Definitions
23001-23060
ARTICLE 1. General Provisions
23001-23004
ARTICLE 2. Definitions
23030-23060
CHAPTER 2. The Corporation Franchise Tax
23101-23364a
ARTICLE 1. Definitions and General Provisions
23101-23114
ARTICLE 2. Tax on General Corporations
23151-23156
ARTICLE 3. Tax on Banks and Financial Corporations
23181-23188
ARTICLE 3.5. Credit for Prepaid Tax
23201-23204
ARTICLE 4. Commencing Corporations
23221-23226
ARTICLE 5. Reorganized Corporations
23251-23253
ARTICLE 6. Corporations Resuming Business
23281-23282
ARTICLE 7. Suspension and Revivor
23301-23311
ARTICLE 8. Dissolution or Withdrawal
23331-23335
ARTICLE 9. Affiliated Railroads
23361-23364a
CHAPTER 2.5. Alternative Minimum Tax
23400-23459
CHAPTER 3. The Corporation Income Tax
23501-23561
ARTICLE 1. Imposition of Tax
23501-23504
ARTICLE 2. Cessation of Activities
23561
CHAPTER 3.5. Tax Credits
23604-23698.1
CHAPTER 4. Exempt Corporations
23701-23778
ARTICLE 1. Exemptions From This Part
23701-23712
ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations
23731-23741
ARTICLE 3. Returns of Exempt Organizations
23771-23778
CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders
23800-23813
CHAPTER 5. Computation of Tax When Law Changed
24251
CHAPTER 6. Gross Income
24271-24329
ARTICLE 1. Definitions
24271-24276
ARTICLE 2. Exclusions
24301-24315
ARTICLE 3. Other Exclusions
24320-24329
CHAPTER 7. Net Income
24341-24449
ARTICLE 1. Deductions
24341-24383
ARTICLE 2. Special Deductions
24401-24416.24
ARTICLE 3. Items Not Deductible
24421-24449
CHAPTER 8. Corporate Distributions and Adjustments
24451-24481
CHAPTER 12. Deferred Compensation, Etc.
24601-24612
ARTICLE 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
24601-24602
ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
24611-24612
CHAPTER 13. Accounting Periods and Methods of Accounting
24631-24726
ARTICLE 1. Accounting Periods
24631-24637
ARTICLE 2. Methods of Accounting
24651-24654
ARTICLE 3. Year of Inclusion
24661-24679
ARTICLE 4. Year of Deduction
24681-24694
ARTICLE 5. Inventories
24701-24710
ARTICLE 6. Adjustments Required by Changes in Method
24721-24726
CHAPTER 14. Natural Resources
24831
CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
24870-24875
CHAPTER 15. Gain or Loss on Disposition of Property
24901-24998
ARTICLE 1. Computation of Gain or Loss
24901-24905.5
ARTICLE 2. Basis for Computation of Gain or Loss
24911-24919
ARTICLE 3. Nontaxable Exchanges
24941-24956
ARTICLE 4. Special Rules for Basis
24961-24966.2
ARTICLE 4.5. Capital Gains and Losses
24990-24995
ARTICLE 5. Wash Sales of Stock or Securities
24998
CHAPTER 17. Allocation of Income
25101-25141
ARTICLE 1. General Provisions
25101-25108
ARTICLE 1.5. Water's-Edge Election
25110-25116
ARTICLE 2. Uniform Division of Income for Tax Purposes Act
25120-25141
PART 13. CIGARETTE TAX
30001-30483
CHAPTER 1. General Provisions and Definitions
30001-30019
CHAPTER 2. Imposition of Tax
30101-30131.6
ARTICLE 1. Tax on Distributors
30101-30111
ARTICLE 2. Cigarette and Tobacco Products Surtax
30121-30130
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
30131-30131.6
CHAPTER 3. Licenses, Bonds and Registration
30140-30159
ARTICLE 1. Licenses and Bonds
30140-30149
ARTICLE 2. Registration
30151
ARTICLE 3. Wholesalers
30155-30159
CHAPTER 3.5. Stamps and Meter Machines
30161-30180
ARTICLE 1. Use of Stamps and Impressions
30161-30165.2
ARTICLE 2. Sale to Distributors
30166-30172
ARTICLE 3. Determinations
30173-30175
ARTICLE 4. Refunds
30176-30179.1
ARTICLE 5. Other Provisions Applicable
30180
CHAPTER 4. Determinations
30181-30285
ARTICLE 1. Reports and Payments
30181-30188
ARTICLE 1.1. Payment by Electronic Funds Transfer
30190-30193
ARTICLE 2. Deficiency Determinations
30201-30208
ARTICLE 2.5. Payment by Unlicensed Persons
30210-30215
ARTICLE 3. Determinations If No Report or Return Made
30221-30225
ARTICLE 4. Jeopardy Determinations
30241-30244
ARTICLE 5. Redeterminations
30261-30266
ARTICLE 6. Interest and Penalties
30281-30285
CHAPTER 5. Collection of Tax
30301-30358
ARTICLE 1. Suit for Tax
30301-30303
ARTICLE 1.5. Notice to Withhold
30311-30316
ARTICLE 2. Priority and Lien of Tax
30321-30322
ARTICLE 3. Warrant for Collection of Tax
30341-30343
ARTICLE 4. Miscellaneous Provisions
30351-30354.7
ARTICLE 5. Seizure and Sale
30355-30358
CHAPTER 6. Overpayments and Refunds
30361-30421
ARTICLE 1. Claim for Refund
30361-30367
ARTICLE 2. Recovery of Erroneous Refunds
30381-30384
ARTICLE 3. Suit for Refund
30401-30407
ARTICLE 4. Cancellations
30421
CHAPTER 7. Requirements for Transporters
30431-30432
CHAPTER 7.5. Seizure and Forfeiture
30435-30449
CHAPTER 8. Administration
30451-30459.8
ARTICLE 1. Administration
30451-30457.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
30458-30459.8
CHAPTER 9. Disposition of Proceeds
30461-30462.1
CHAPTER 10. Violations
30471-30483
PART 13.5. Commercial Cannabis Distribution Reporting
PART 13.6 Healthy Outcomes and Prevention Education (HOPE) Act
31000-31008
PART 13.7. Property Tax Reimbursement Law
31201-31203
PART 14. ALCOHOLIC BEVERAGE TAX
32001-32557
CHAPTER 1. General Provisions and Definitions
32001-32010
CHAPTER 2. General Exemptions
32051-32054
CHAPTER 3. Registration and Bonds
32101-32111
CHAPTER 4. Tax on Beer and Wine
32151-32179
ARTICLE 1. Imposition of Tax
32151-32152
ARTICLE 2. Presumptions and Exemptions
32171-32179
CHAPTER 5. Tax on Distilled Spirits
32201-32214
ARTICLE 1. Imposition of Tax
32201-32203
ARTICLE 2. Presumptions and Exemptions
32211-32214
CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits
32220-32230
ARTICLE 1. Imposition of the Surtax
32220-32223
ARTICLE 2. Disposition of Proceeds
32230
CHAPTER 6. Determinations
32251-32313
ARTICLE 1. Returns and Payments
32251-32258
ARTICLE 1.1. Payment by Electronic Funds Transfer
32260-32263
ARTICLE 2. Deficiency Determinations
32271-32273
ARTICLE 3. Determinations if No Return Made
32291
ARTICLE 4. Redeterminations
32301-32306
ARTICLE 5. Jeopardy Determinations
32311-32313
CHAPTER 7. Collection of Tax
32351-32390
ARTICLE 1. Suit for Tax
32351-32352
ARTICLE 2. Judgment for Tax
32361-32364
ARTICLE 2.5. Warrant for Collection
32365-32367
ARTICLE 3. Seizure and Sale
32371-32374
ARTICLE 4. Miscellaneous
32381-32390
CHAPTER 8. Overpayments and Refunds
32401-32440
ARTICLE 1. Claim for Refund
32401-32407
ARTICLE 2. Suit for Refund
32411-32418
ARTICLE 3. Recovery of Erroneous Refunds
32431-32433
ARTICLE 4. Cancellations
32440
CHAPTER 9. Administration
32451-32476
ARTICLE 1. Administration
32451-32458.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
32460-32476
CHAPTER 10. Disposition of Proceeds
32501-32502
CHAPTER 11. Violations
32551-32557
PART 14.5. Cannabis Tax
34010-34021.5
CHAPTER 1. General Provisions and Definitions
34010
CHAPTER 2. Cannabis Taxes
34011-34012.5
CHAPTER 3. Administration
34013-34021.5
PART 15. SUBSCRIPTION TELEVISION
35001-35003
PART 16. FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX
36001-36043
CHAPTER 1. General Provisions and Definitions
36001-36005
CHAPTER 2. Imposition and Rate of Tax
36011
CHAPTER 3. Exemptions
36021
CHAPTER 4. Collection and Administration
36031-36039
CHAPTER 5. Disposition of Proceeds
36041
CHAPTER 6. Nonpreemption
36042
CHAPTER 7. Authority to Enact Emergency Regulations
36043
PART 18.5. TIMBER YIELD TAX
38101-38908
CHAPTER 1. General Provisions and Definitions
38101-38110
CHAPTER 2. Imposition of the Tax
38115-38116
CHAPTER 3. Determination of Rates
38202-38204
CHAPTER 4.5. Registration
38351
CHAPTER 5. Determinations
38401-38455
ARTICLE 1. Returns and Payments
38401-38405.5
ARTICLE 2. Deficiency Determinations
38411-38419
ARTICLE 3. Determinations if No Return Made
38421-38425
ARTICLE 4. Jeopardy Determinations
38431-38435
ARTICLE 5. Redeterminations
38441-38447
ARTICLE 6. Interest and Penalties
38451-38455
CHAPTER 6. Collection of Taxes
38501-38578
ARTICLE 1. Security for Tax
38501-38505
ARTICLE 2. Suit for Tax
38511-38515
ARTICLE 3. Judgment for Tax
38521-38525
ARTICLE 4. Priority and Lien of Tax
38531-38532
ARTICLE 5. Warrant for Collection of Tax
38541-38543
ARTICLE 6. Seizure and Sale
38551-38554
ARTICLE 7. Payment on Termination of Business and Successor’s Liability
38561-38565
ARTICLE 8. Miscellaneous Provisions
38571-38578
CHAPTER 7. Overpayments and Refunds
38601-38631
ARTICLE 1. Claim for Refund
38601-38607
ARTICLE 2. Suit for Refund
38611-38617
ARTICLE 3. Recovery of Erroneous Refunds
38621-38624
ARTICLE 4. Cancellations
38631
CHAPTER 8. Administration
38701-38800
CHAPTER 9. Violations and Res Judicata
38801-38805
CHAPTER 10. Disposition of Proceeds
38901-38908
PART 19. ENERGY RESOURCES SURCHARGE LAW
40001-40216
CHAPTER 1. General Provisions and Definitions
40001-40010
CHAPTER 2. The Surcharge
40016-40036
ARTICLE 1. Imposition of Surcharge
40016-40025
ARTICLE 3. Registration
40035-40036
CHAPTER 3. Special Provisions and Exemptions
40041-40046
CHAPTER 4. Determination of Surcharge
40051-40105
ARTICLE 1. Due and Payable Dates
40051-40053
ARTICLE 2. Returns and Payments
40061-40065.5
ARTICLE 2.1. Payment by Electronic Funds Transfer
40067-40069.5
ARTICLE 3. Deficiency Determinations
40071-40079
ARTICLE 4. Determinations If No Return Made
40081-40085
ARTICLE 5. Redeterminations
40091-40097
ARTICLE 6. Interest and Penalties
40101-40105
CHAPTER 5. Overpayments and Refunds
40111-40137
ARTICLE 1. Claim for Refund
40111-40117
ARTICLE 2. Cancellations
40121
ARTICLE 3. Suit for Refund
40125-40131
ARTICLE 4. Recovery of Erroneous Refunds
40135-40137
CHAPTER 6. Collection of Surcharge
40141-40169
ARTICLE 1. Suit for Surcharge
40141-40145
ARTICLE 2. Notice to Withhold
40151-40156
ARTICLE 2.5. Priority and Lien of Surcharge
40157-40158
ARTICLE 3. Warrant for Collection
40161-40163
ARTICLE 4. Miscellaneous
40166-40169
CHAPTER 7. Administration
40171-40216
ARTICLE 1. Regulations, Records and Reports
40171-40177.4
ARTICLE 2. Disposition of Proceeds
40181-40182
ARTICLE 3. Violations
40186-40188
ARTICLE 4. Notices
40191
ARTICLE 5. The California Taxpayers’ Bill of Rights
40200-40216
PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
41001-41176
CHAPTER 1. General Provisions and Definitions
41001-41019.5
CHAPTER 2. The Surcharges
41020-41041
ARTICLE 1. Imposition of the Surcharges
41020-41028
ARTICLE 2. Adjustment of Surcharge Amounts
41030-41032
ARTICLE 3. Registration
41040-41041
CHAPTER 3. Special Provisions and Exemptions
41045-41049
CHAPTER 4. Determination of Surcharge
41050-41099
ARTICLE 1. Due and Payable Dates
41050-41056
ARTICLE 1.1. Payment by Electronic Funds Transfer
41060-41063
ARTICLE 3. Deficiency Determinations
41070-41078
ARTICLE 4. Determinations if No Return Made
41080-41084
ARTICLE 5. Redeterminations
41085-41091
ARTICLE 6. Interest and Penalties
41095-41099
CHAPTER 5. Overpayments and Refunds
41100-41114.3
ARTICLE 1. Claim for Refund
41100-41106
ARTICLE 2. Cancellations
41107
ARTICLE 3. Suit for Refund
41108-41114
ARTICLE 4. Recovery of Erroneous Refunds
41114.1-41114.3
CHAPTER 6. Collection of Tax
41115-41127.9
ARTICLE 1. Suit for Tax
41115-41119
ARTICLE 2. Notice to Withhold
41120-41123.6
ARTICLE 2.5. Priority and Lien of Surcharge
41124-41124.1
ARTICLE 3. Warrant for Collection
41125-41127
ARTICLE 4. Miscellaneous
41127.5-41127.9
CHAPTER 7. Administration
41128-41176
ARTICLE 1. Regulations, Records and Reports
41128-41133.4
ARTICLE 2. Disposition of Proceeds
41135-41142
ARTICLE 2.5. Violations
41143-41143.8
ARTICLE 3. Notices
41144
ARTICLE 4. Purpose
41150-41152
ARTICLE 5. The California Taxpayers’ Bill of Rights
41160-41176
PART 21.1. Local Prepaid Mobile Telephony Services Collection Act
42100-42111
PART 22. HAZARDOUS SUBSTANCES TAX LAW
43001-43651
CHAPTER 1. General Provisions and Definitions
43001-43013
CHAPTER 2. The Hazardous Substances Tax
43053-43102
ARTICLE 1. Imposition of Tax
43053-43057
ARTICLE 2. Registration and Security
43101-43102
CHAPTER 3. Determinations
43152-43352
ARTICLE 1. Returns and Payments
43152-43160
ARTICLE 1.1. Payment by Electronic Funds Transfer
43170-43173
ARTICLE 2. Deficiency Determinations
43201-43204
ARTICLE 4. Redeterminations
43301-43307
ARTICLE 5. Jeopardy Determinations
43350-43352
CHAPTER 4. Collection of Tax
43401-43450
ARTICLE 1. Suit for Tax
43401-43402
ARTICLE 2. Judgment for Tax
43413-43414
ARTICLE 3. Warrant for Collection
43421-43423
ARTICLE 4. Seizure and Sale
43431-43434
ARTICLE 5. Miscellaneous
43441-43450
CHAPTER 5. Overpayments and Refunds
43451-43491
ARTICLE 1. Claim for Refund
43451-43456
ARTICLE 2. Suit for Refund
43471-43478
ARTICLE 3. Recovery of Erroneous Refunds
43481-43484
ARTICLE 4. Cancellations
43491
CHAPTER 6. Administration
43501-43527
ARTICLE 1. Administration
43501-43507.5
ARTICLE 2. The California Taxpayers’ Bill of Rights
43511-43527
CHAPTER 7. Disposition of Proceeds
43551-43555
CHAPTER 8. Violations
43602-43607
CHAPTER 9. Disclosure of Information
43651
PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW
43800-43810
PART 22.5.
44000-44007
PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW
45001-45984
CHAPTER 1. General Provisions and Definitions
45001-45009
CHAPTER 2. The Integrated Waste Management Fee
45051-45102
ARTICLE 1. Imposition of Fee
45051
ARTICLE 2. Registration and Security
45101-45102
CHAPTER 3. Determinations
45151-45353
ARTICLE 1. Reports and Payments
45151-45158
ARTICLE 1.1. Payment by Electronic Funds Transfer
45160-45163
ARTICLE 2. Deficiency Determinations
45201-45203
ARTICLE 3. Redeterminations
45301-45307
ARTICLE 4. Jeopardy Determinations
45351-45353
CHAPTER 4. Collection of Fee
45401-45611
ARTICLE 1. Suit for Fee
45401-45402
ARTICLE 2. Judgment for Fee
45451-45452
ARTICLE 3. Warrant for Collection
45501-45503
ARTICLE 4. Seizure and Sale
45551-45554
ARTICLE 5. Miscellaneous
45601-45611
CHAPTER 5. Overpayments and Refunds
45651-45801
ARTICLE 1. Claim for Refund
45651-45656
ARTICLE 2. Suit for Refund
45701-45708
ARTICLE 3. Recovery of Erroneous Refunds
45751-45754
ARTICLE 4. Cancellations
45801
CHAPTER 6. Administration
45851-45872
ARTICLE 1. Administration
45851-45855.6.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
45856-45872
CHAPTER 7. Disposition of Proceeds
45901
CHAPTER 8. Violations
45951-45956
CHAPTER 9. Disclosure of Information
45981-45984
PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
46001-46751
CHAPTER 1. General Provisions and Definitions
46001-46029
CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee
46051-46101
ARTICLE 1. Imposition of Fee
46051-46054
ARTICLE 2. Registration
46101
CHAPTER 3. Determinations
46151-46357
ARTICLE 1. Returns and Payments
46151-46159
ARTICLE 1.1. Payment by Electronic Funds Transfer
46160-46163
ARTICLE 2. Deficiency Determinations
46201-46205
ARTICLE 3. Determinations If No Return Made
46251-46255
ARTICLE 4. Jeopardy Determinations
46301-46303
ARTICLE 5. Redeterminations
46351-46357
CHAPTER 4. Collection of Fee
46401-46467
ARTICLE 1. Security for Fee
46401-46407
ARTICLE 2. Suit for Fee
46411-46412
ARTICLE 3. Judgment for Fee
46421-46422
ARTICLE 4. Warrant for Collection
46431-46433
ARTICLE 5. Seizure and Sale
46441-46444
ARTICLE 6. Successor Withholding and Liability
46451-46454
ARTICLE 7. Miscellaneous
46461-46467
CHAPTER 5. Overpayments and Refunds
46501-46551
ARTICLE 1. Claim for Refund
46501-46507
ARTICLE 2. Suit for Refund
46521-46528
ARTICLE 3. Recovery of Erroneous Refunds
46541-46544
ARTICLE 4. Cancellations
46551
CHAPTER 6. Administration
46601-46628
ARTICLE 1. General Provisions
46601-46607.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
46611-46628
CHAPTER 7. Disposition of Proceeds
46651-46653
CHAPTER 8. Violations
46701-46706
CHAPTER 9. Disclosure of Information
46751
PART 25. Lithium Extraction Tax Law
47000-47115
CHAPTER 1. General Provisions and Definitions
47000-47002
CHAPTER 2. The Lithium Extraction Excise Tax
47010-47020
CHAPTER 3. Administration
47060-47100
CHAPTER 4. Citizens Oversight Committee
47110-47115
PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
50101-50162
CHAPTER 1. General Provisions and Definitions
50101-50107
CHAPTER 2. The Underground Storage Tank Fee
50108-50108.2
ARTICLE 1. Imposition of Fee
50108
ARTICLE 2. Registration and Security
50108.1-50108.2
CHAPTER 3. Determinations
50109-50120.3
ARTICLE 1. Reports and Payments
50109-50112.6
ARTICLE 1.1. Payment by Electronic Funds Transfer
50112.7-50112.10
ARTICLE 2. Deficiency Determinations
50113-50113.2
ARTICLE 3. Redeterminations
50114-50120
ARTICLE 4. Jeopardy Determinations
50120.1-50120.3
CHAPTER 4. Collection of Fee
50121-50138.9
ARTICLE 1. Suit for Fee
50121-50122
ARTICLE 2. Judgment for Fee
50123-50124
ARTICLE 3. Warrant for Collection
50125-50127
ARTICLE 4. Seizure and Sale
50128-50131
ARTICLE 5. Miscellaneous
50132-50138.9
CHAPTER 5. Overpayments and Refunds
50139-50151
ARTICLE 1. Claim for Refund
50139-50142.2
ARTICLE 2. Suit for Refund
50143-50149
ARTICLE 3. Recovery of Erroneous Refunds
50150-50150.5
ARTICLE 4. Cancellations
50151
CHAPTER 6. Administration
50152-50156.18
ARTICLE 1. Administration
50152-50155.6.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
50156-50156.18
CHAPTER 7. Disposition of Proceeds
50157-50158
CHAPTER 8. Disclosure of Information
50159-50162
PART 30. FEE COLLECTION PROCEDURES LAW
55001-55381
CHAPTER 1. General Provisions and Definitions
55001-55004
CHAPTER 2. Fee
55021-55022
CHAPTER 3. Determinations
55040-55103
ARTICLE 1. Returns and Payments
55040-55046.5
ARTICLE 1.1. Payment by Electronic Funds Transfer
55050-55053
ARTICLE 2. Deficiency Determinations
55061-55064
ARTICLE 3. Redeterminations
55081-55087
ARTICLE 4. Jeopardy Determinations
55101-55103
CHAPTER 4. Collection of Fee
55121-55212
ARTICLE 1. Suit for Fee
55121-55122
ARTICLE 2. Judgment for Fee
55141-55142
ARTICLE 3. Warrant for Collection
55161-55163
ARTICLE 4. Seizure and Sale
55181-55191
ARTICLE 5. Miscellaneous
55201-55212
CHAPTER 5. Overpayments and Refunds
55221-55281
ARTICLE 1. Claim for Refund
55221-55226
ARTICLE 2. Suit for Refund
55242-55248
ARTICLE 3. Recover of Erroneous Refunds
55261-55263
ARTICLE 4. Cancellations
55281
CHAPTER 6. Administration and Taxpayers’ Bill of Rights
55301-55337
ARTICLE 1. Administration
55301-55306.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
55321-55337
CHAPTER 7. Violations
55361-55365
CHAPTER 8. Disclosure of Information
55381
PART 31. DIESEL FUEL TAX LAW
60001-60709
CHAPTER 1. General Provisions and Definitions
60001-60049.1
CHAPTER 2. Imposition of Tax
60050-60064
CHAPTER 3. Exemptions
60100-60108
CHAPTER 4. Interstate Users
60110-60128
ARTICLE 1. Definitions
60110-60114
ARTICLE 2. Imposition of Tax
60115-60116
ARTICLE 3. Licenses for Interstate Users
60120-60122
ARTICLE 4. Administrative Provisions
60128
CHAPTER 4.5. International Fuel Tax Agreement
60130
CHAPTER 5. Licenses
60131-60190
ARTICLE 1. Licenses for Suppliers
60131-60135
ARTICLE 2. License for Exempt Bus Operator
60141-60143
ARTICLE 2.5. License for Government Entity
60146
ARTICLE 3. License for Ultimate Vendor
60151-60153
ARTICLE 4. License for Highway Vehicle Operator and End Seller
60161-60163
ARTICLE 5. Denial of License
60171-60173
ARTICLE 6. Revocation of License
60180-60186
ARTICLE 7. Licensing of Locations
60190
CHAPTER 6. Determinations and Payments
60201-60366
ARTICLE 1. Returns and Payments
60201-60212
ARTICLE 1.1. Payment by Electronic Funds Transfer
60250-60253
ARTICLE 2. Determination If No Return Made
60301-60304
ARTICLE 3. Deficiency Determinations
60310-60317
ARTICLE 4. Jeopardy Determinations and Weekly Payments
60330-60340
ARTICLE 5. Redeterminations
60350-60356
ARTICLE 6. Payment by Unlicensed Persons
60360-60366
CHAPTER 7. Collection of Tax
60401-60496
ARTICLE 1. Security for Tax
60401-60408
ARTICLE 2. Suit for Tax
60421-60423
ARTICLE 3. Lien of Tax
60441-60445
ARTICLE 4. Warrant for Collection of Tax
60451-60453
ARTICLE 5. Seizure and Sale
60461-60464
ARTICLE 6. Successor Withholding and Liability
60471-60474
ARTICLE 7. Miscellaneous Provisions
60491-60496
CHAPTER 8. Overpayment and Refunds
60501-60581
ARTICLE 1. Refunds on Certain Sales and Uses
60501-60512
ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
60521-60525
ARTICLE 3. Suit for Refund
60541-60548
ARTICLE 4. Recovery of Erroneous Refunds
60561-60564
ARTICLE 5. Cancellations
60581
CHAPTER 9. Administration
60601-60637
ARTICLE 1. Administration
60601-60611.4
ARTICLE 2. The California Taxpayers’ Bill of Rights
60621-60637
CHAPTER 10. Distribution of Proceeds
60651-60654
CHAPTER 11. Violations
60701-60709
PART 32. Individual Shared Responsibility Penalty
61000-61050