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2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]

DIVISION 2. OTHER TAXES

6001-60708

PART 1. SALES AND USE TAXES

6001-7176

CHAPTER 1. General Provisions and Definitions

CHAPTER 1.5. Streamlined Sales Tax Project

CHAPTER 2. The Sales Tax

6051-6172

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

6201-6249

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

6271-6294

ARTICLE 1. Definitions

ARTICLE 2. Special Exemptions

ARTICLE 3. Auxiliary Collection Provisions

CHAPTER 4. Exemptions

6351-6423

ARTICLE 1. General Exemptions

ARTICLE 2. Exemptions From Sales Tax

ARTICLE 3. Exemptions From Use Tax

ARTICLE 4. Exemption Certificates

CHAPTER 5. Determinations

6451-6597

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

6701-6850

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 Services or Other States

CHAPTER 7. Overpayments and Refunds

6901-6981

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 8. Administration

7051-7099.1

ARTICLE 1. Administration

ARTICLE 1.5. Public Disclosure of Tax Delinquencies

ARTICLE 2.5. Managed Audit Program

ARTICLE 1.5. Public Disclosure of Tax Delinquencies

ARTICLE 2. Tax Amnesty 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

7200-7226

CHAPTER 1. General Provisions

CHAPTER 2. Bradley-Burns Bill of Rights

PART 1.55. MOTOR CARRIERS

7231-7238

CHAPTER 1. Motor Carriers of Property Permit Fee

CHAPTER 2. Motor Carrier Safety Improvement Fund

PART 1.6. TRANSACTIONS AND USE TAXES

7251-7279.6

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

7280-7292

CHAPTER 1. Occupancy Taxes

CHAPTER 1.5. Local Agency Levy Powers And Limitations

CHAPTER 2. Counties Transactions and Use Tax

CHAPTER 2.3. Cities Transactions And Use Taxes

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 2.7. San Diego County Justice Facilities Financing Act

7286.30-7286.38

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 2.97. 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 3.5. Local Public Finance

CHAPTER 3.5. Local Public Finance

CHAPTER 3.6. Davis Transactions and Use Tax

CHAPTER 3.7. Local Government Finance in the County of Alameda

PART 2. MOTOR VEHICLE FUEL TAX LAW

7301-8526

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 2.5. Aircraft Jet Fuel Tax

7385-7398

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

7451-7520

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

7651-7732

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

7851-7983

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

8101-8191

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

8251-8277

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

8601-9355

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 2.5. International Fuel Tax Agreement

CHAPTER 3. Permits

8701-8716

ARTICLE 1. User

ARTICLE 2. Vendor

CHAPTER 3.5. Collection of Tax by Vendor

8732-8735

ARTICLE 1. Collection of Tax by Vendor

CHAPTER 4. Determinations

8751-8880

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

8951-9035

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

9151-9196

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 2.5. Recovery of Erroneous Refunds

ARTICLE 3. Cancellations

CHAPTER 7. Administration

9251-9278

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

9401-9433

CHAPTER 1. Fuel Tax Agreements

CHAPTER 2. The International Fuel Tax Agreement

9405-9433

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

10701-11006

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Fee

10751-10789

ARTICLE 1. Computation of Fee

ARTICLE 1.5. Trailer Coaches

ARTICLE 2. Exemptions

CHAPTER 3. Collections and Refunds

10851-10902

ARTICLE 1. Payments

ARTICLE 2. Seizure and Sale

ARTICLE 3. Refunds

CHAPTER 4. Administration

CHAPTER 5. Distribution of Proceeds

PART 5.5. LOCAL VEHICLE LICENSE FEES

PART 5.5. LOCAL VEHICLE LICENSE FEE SURCHARGE

PART 6. PRIVATE RAILROAD CAR TAX

11201-11702

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Assessments

11251-11354

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

11451-11534

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

11551-11597

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

11901-11935

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Authorization for Tax

CHAPTER 3. Exemptions

CHAPTER 4. Administration

PART 7. INSURANCE TAXATION

12001-13170

CHAPTER 1. General Provisions

12001-12009

ARTICLE 1. Definitions

CHAPTER 2. Ocean Marine Insurance

12071-12107

ARTICLE 1. Definitions

ARTICLE 2. Basis of Tax for Ocean Marine Insurance

CHAPTER 3. All Insurance Other ThanOcean Marine

12201-12260

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

12301-12495

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

12601-12691

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

12801-12834

ARTICLE 1. Revocation of Certificate of Authority

ARTICLE 2. Suspended Corporate Insurers

CHAPTER 7. Cancellations and Refunds

12951-12984

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

13301-14302

CHAPTER 1. Imposition of Tax

CHAPTER 2. Definitions

CHAPTER 3. Returns

13501-13510

ARTICLE 1. Estate Tax Return

ARTICLE 2. Penalties

CHAPTER 4. Deficiency Determination

CHAPTER 5. Payment of Tax

13530-13557

ARTICLE 1. Generally

ARTICLE 2. Interest

ARTICLE 3. Delinquent Tax Bond

CHAPTER 6. Refunds

CHAPTER 7. Collection of Tax

13601-13830.13

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

14000-14013

ARTICLE 1. Court Jurisdiction

ARTICLE 2. Court Procedure Generally

CHAPTER 9. Administration

14101-14252

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

16700-16950

CHAPTER 1. Definitions

CHAPTER 2. Imposition of the Tax

16710-16734

ARTICLE 1. Tax Imposed

ARTICLE 2. Returns

ARTICLE 3. Deficiency Determination

CHAPTER 3. Payment of Tax

16750-16761

ARTICLE 1. Generally

ARTICLE 2. Interest and Penalties

CHAPTER 4. Collection of Tax

16800-16830

ARTICLE 1. Suit for Tax

ARTICLE 2. Lien of Tax

ARTICLE 3. Writ of Execution

ARTICLE 4. Miscellaneous

CHAPTER 5. Refunds

16850-16870

ARTICLE 1. When Allowable

ARTICLE 2. Suit for Refund

ARTICLE 3. Interest on Refunds

CHAPTER 6. Court Jurisdiction and Procedure Generally

16880-16890

ARTICLE 1. Court Jurisdiction

ARTICLE 2. Court Procedure Generally

CHAPTER 7. Administration

16900-16911

ARTICLE 1. Generally

ARTICLE 2. Inspection of Records

CHAPTER 8. Disposition of Proceeds

PART 10. PERSONAL INCOME TAX

17001-18181

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

17071-17307

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

17631-17677

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. (Multiple Versions)

Real Estate Mortgage Investment Conduits (Chapter 10.5 added by Stats. 1987, Ch. 339, Sec. 1.)

Tax on Limited Partnerships (Chapter 10.5 added by Stats. 1996, Ch. 952, Sec. 18.)

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

18401-19802

CHAPTER 1. General Provisions

18401-18417

ARTICLE 1. General Application

ARTICLE 2. Continuity with Prior Law

CHAPTER 2. Returns

18501-18677

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

18711-18894

ARTICLE 2. State Children’s Trust Fund

ARTICLE 3. California Fund for Senior Citizens

[ARTICLE 4. Designations for the Veterans Memorial Account]

ARTICLE 5. Fish and Game Preservation Fund

ARTICLE 5.5. California Sea Otter Fund

ARTICLE 5.6. California Sea Otter Fund

ARTICLE 5.7. Municipal Shelter Spay-Neuter Fund

ARTICLE 6. California Alzheimer’s Disease and Related Research 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 Fund

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

ARTICLE 10. Child Victims of Human Trafficking Fund

ARTICLE 11.3. California Veterans Homes Fund

ARTICLE 14. Emergency Food Assistance Program Fund

ARTICLE 14.5. California Police Activities League (CALPAL) Fund

ARTICLE 15. California Cancer Research Fund

ARTICLE 16. General Provisions

ARTICLE 17. ALS/Lou Gehrig’s Disease Research Fund

ARTICLE 18. Safely Surrendered Baby Fund

ARTICLE 19. Arts Council Fund

CHAPTER 4. Payments and Assessments

19001-19195

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 For Business Entities

ARTICLE 9. Public Disclosure of Tax Delinquencies

CHAPTER 5. Collection of Tax

19201-19291

ARTICLE 1. Judgment for Tax

ARTICLE 2. Lien of Tax

ARTICLE 3. Warrant for Collection of Tax

ARTICLE 4. Miscellaneous Provisions

ARTICLE 5. Collection of Child Support

ARTICLE 5.5. Collection of Amounts Imposed by a Court

ARTICLE 6. Collections for the Department of Industrial Relations

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

CHAPTER 6. Overpayments and Refunds

19301-19443

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

19501-19592

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

19601-19611

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

CHAPTER 9.5. Tax Shelters

19751-19778

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 10.5. 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

ARTICLE 2. Computations

ARTICLE 3. Claims

CHAPTER 2. Property Tax Postponement

20581-20623

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 Mobilehome 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

20800-20825

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Deferment

CHAPTER 3. Financing

PART 10.7. TAXPAYERS' BILL OF RIGHTS

PART 11. CORPORATION TAX LAW

23001-25141

CHAPTER 1. General Provisions and Definitions

23001-23060

ARTICLE 1. General Provisions

ARTICLE 2. Definitions

CHAPTER 2. The Corporation Franchise Tax

23101-23364a

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

23501-23561

ARTICLE 1. Imposition of Tax

ARTICLE 2. Cessation of Activities

ARTICLE 3. Suspensions

CHAPTER 3.5. Tax Credits

CHAPTER 4. Exempt Corporations

23701-23778

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

24271-24329

ARTICLE 1. Definitions

ARTICLE 2. Exclusions

ARTICLE 3. Other Exclusions

CHAPTER 7. Net Income

24341-24449

ARTICLE 1. Deductions

ARTICLE 2. Special Deductions

ARTICLE 3. Items Not Deductible

CHAPTER 8. Corporate Distributions and Adjustments

CHAPTER 12. Deferred Compensation, Etc.

24601-24612

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

24631-24726

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

24901-24998

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

25101-25141

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

30001-30482

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

30101-30131.6

ARTICLE 1. Tax on Distributors

ARTICLE 2. Cigarette and Tobacco Products Surtax

ARTICLE 3. California Children and Families Trust Fund Account

CHAPTER 3. Licenses, Bonds and Registration

30140-30159

ARTICLE 1. Licenses and Bonds

ARTICLE 2. Registration

ARTICLE 3. Wholesalers

CHAPTER 3.5. Stamps and Meter Machines

30161-30180

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

30181-30285

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

30301-30358

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

30361-30421

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

30451-30459.8

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 9. Disposition of Proceeds

CHAPTER 10. Violations

PART 14. ALCOHOLIC BEVERAGE TAX

32001-32557

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. General Exemptions

CHAPTER 3. Registration and Bonds

CHAPTER 4. Tax on Beer and Wine

32151-32179

ARTICLE 1. Imposition of Tax

ARTICLE 2. Presumptions and Exemptions

CHAPTER 5. Tax on Distilled Spirits

32201-32214

ARTICLE 1. Imposition of Tax

ARTICLE 2. Presumptions and Exemptions

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

32220-32230

ARTICLE 1. Imposition of the Surtax

ARTICLE 2. Disposition of Proceeds

CHAPTER 6. Determinations

32251-32313

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

32351-32390

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

32401-32440

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 9. Administration

32451-32476

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 10. Disposition of Proceeds

CHAPTER 11. Violations

PART 15. SUBSCRIPTION TELEVISION

PART 18. MULTISTATE TAX COMPACT

38001-38021

ARTICLE 1. Enactment of Compact

ARTICLE 2. Text of Compact

ARTICLE 3. State Representation

ARTICLE 4. Interstate Audits

PART 18.5. TIMBER YIELD TAX

38101-38908

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of the Tax

CHAPTER 3. Determination of Rates

CHAPTER 4.5. Registration

CHAPTER 5. Determinations

38401-38455

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

38501-38577

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

38601-38631

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

40001-40216

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Surcharge

40016-40036

ARTICLE 1. Imposition of Surcharge

ARTICLE 3. Registration

CHAPTER 3. Special Provisions and Exemptions

CHAPTER 4. Determination of Surcharge

40051-40105

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

40111-40137

ARTICLE 1. Claim for Refund

ARTICLE 2. Cancellations

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

CHAPTER 6. Collection of Surcharge

40141-40168

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

40171-40216

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 LAW

41001-41176

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Surcharge

41020-41041

ARTICLE 1. Imposition of the Surcharge

ARTICLE 2. Adjustment of Surcharge Rate

ARTICLE 3. Registration

CHAPTER 3. Special Provisions and Exemptions

CHAPTER 4. Determination of Surcharge

41050-41099

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

41100-41114.3

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

41115-41127.8

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

41127.5-41127.8

CHAPTER 7. Administration

41128-41176

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 22. HAZARDOUS SUBSTANCES TAX LAW

43001-43651

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Hazardous Substances Tax

43051-43102

ARTICLE 1. Imposition of Tax

ARTICLE 2. Registration and Security

CHAPTER 3. Determinations

43151-43352

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

43401-43449

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

43451-43491

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

43501-43527

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

45001-45984

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Integrated Waste Management Fee

45051-45102

ARTICLE 1. Imposition of Fee

ARTICLE 2. Registration and Security

CHAPTER 3. Determinations

45151-45353

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

45401-45610

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

45651-45801

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

45851-45872

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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES

46001-46751

CHAPTER 1. General Provisions and Definitions

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

46051-46101

ARTICLE 1. Imposition of Fee

ARTICLE 2. Registration

CHAPTER 3. Determinations

46151-46357

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

46401-46466

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

46501-46551

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

46601-46628

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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW

50101-50162

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. The Underground Storage Tank Fee

50108-50108.2

ARTICLE 1. Imposition of Fee

ARTICLE 2. Registration and Security

50108.1-50108.2

CHAPTER 3. Determinations

50109-50120.3

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

50121-50138.8

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

50139-50151

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 6. Administration

50152-50156.18

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 7. Disposition of Proceeds

CHAPTER 8. Disclosure of Information

PART 30. FEE COLLECTION PROCEDURES LAW

55001-55381

CHAPTER 1. General Provisions and Definitions

CHAPTER 3. Determinations

55040-55103

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

55121-55211

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

55221-55281

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

55301-55337

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

60001-60708

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 3. Exemptions

CHAPTER 4. Interstate Users

60110-60128

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

60131-60190

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

60201-60366

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

60401-60495

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

60501-60581

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

60601-60637

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 10. Distribution of Proceeds

CHAPTER 11. Violations

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