There Is a Newer Version of the California Code
2010 California Code
Revenue and Taxation Code
GENERAL PROVISIONS ................................................... 1-38 DIVISION 1. PROPERTY TAXATION PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION CHAPTER 1. BASE YEAR VALUES ...................................... 50-54 CHAPTER 2. CHANGE IN OWNERSHIP AND PURCHASE ..................... 60-69.5 CHAPTER 3. NEW CONSTRUCTION ..................................... 70-74.7 CHAPTER 3.5. CHANGE IN OWNERSHIP AND NEW CONSTRUCTION AFTER THE LIEN DATE Article 1. Definitions and General Provisions .................. 75-75.9 Article 2. Assessments on the Supplemental Roll ............ 75.10-75.15 Article 2.5. Application of Inflation Rate ...................... 75.18 Article 3. Exemptions ...................................... 75.20-75.24 Article 4. Notice of Assessment ............................ 75.31-75.32 Article 5. Transmittal of Supplemental Assessments to the Auditor ......................................... 75.40-75.43 Article 6. Collection of Supplemental Taxes ................ 75.50-75.55 Article 6.5. Reimbursement for County Costs ................ 75.60-75.66 Article 7. Disposition of Revenues ......................... 75.70-75.72 Article 8. Effective Date ....................................... 75.80 CHAPTER 4. ASSESSMENT APPEALS .................................... 80-81 CHAPTER 5. TAXPAYER REPORTING .................................... 90 CHAPTER 5.5. PROPERTY TAX RATES .................................. 93 CHAPTER 6. ALLOCATION OF PROPERTY TAX REVENUE Article 1. Definitions and Administration ...................... 95-95.4 Article 2. Basic Revenue Allocations .......................... 96-96.81 Article 3. Revenue Allocation Shifts for Education ............ 97-97.81 Article 4. Tax Equity Allocations for Certain Cities ........... 98-98.1 Article 5. Jurisdictional Changes and Negotiated Transfers ..... 99-99.2 Article 6. Miscellaneous Provisions ......................... 100-100.95 PART 1. GENERAL PROVISIONS CHAPTER 1. CONSTRUCTION ......................................... 101-136 CHAPTER 2. ADMINISTRATIVE PROVISIONS ............................ 155-169 CHAPTER 2.5. DISASTER RELIEF .................................... 170-171 CHAPTER 2.6. DISASTER RELIEF FOR MANUFACTURED HOMES ........... 172-172.1 CHAPTER 3. LIMITATION OF ACTIONS ................................ 175-177 CHAPTER 4. DISASTER RELIEF ...................................... 181-191 CHAPTER 5. DISASTER RELIEF: TAX DEFERRAL ..................... 194-196.99 CHAPTER 6. EARTHQUAKE AND FIRE DISASTER RELIEF ................ 197-198.1 PART 2. ASSESSMENT CHAPTER 1. TAXATION BASE Article 1. Taxable and Exempt Property ......................... 201-241 Article 2. Procedure to Claim Exemptions ....................... 251-261 Article 2.5. Late Exemption Claims ........................... 270-279.5 Article 3. Audit of Veterans' Exemption Claims ................. 280-286 CHAPTER 2. LEGAL DESCRIPTION OF LANDS FOR ASSESSMENT PURPOSES ... 321-328 CHAPTER 3. ASSESSMENT GENERALLY Article 1. General Requirements ................................ 401-409 Article 1.3. Assessment of Implements of Husbandry ............. 410-414 Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction ......................... 421-430.5 Article 1.7. Valuation of Timberland and Timber ................ 431-437 Article 1.9. Historical Property ............................. 439-439.4 Article 2. Information From Taxpayer ........................... 441-470 Article 2.5. Change in Ownership Reporting ..................... 480-487 Article 3. Arbitrary and Penal Assessments ..................... 501-506 Article 4. Property Escaping Assessment ........................ 531-538 Article 5. Tax Deeded Property .................................. 568 Article 6. Assessment Roll ..................................... 601-623 Article 7. Information to Other Taxing Agencies ................ 646-649 Article 8. Appraiser Qualifications ............................ 670-673 Article 9. Consultant Contracts ................................. 674 CHAPTER 4. ASSESSMENT BY STATE BOARD OF EQUALIZATION GENERALLY Article 1. General Provisions .................................. 721-725 Article 2. Assessments ......................................... 731-733 Article 3. Reassessments and Allocation Corrections ............ 741-749 Article 4. Assessment Estimates and Assessment Roll ............ 755-760 Article 5. Property Statements ................................. 826-834 Article 6. State Assessed Property Escaping Assessment ......... 861-868 CHAPTER 5. SPECIAL TYPES OF PROPERTY Article 1. Generally ........................................... 982-998 Article 2. Goods in Transit .................................. 1016-1022 Article 5. Vessels ........................................... 1136-1141 Article 6. Certificated Aircraft ............................. 1150-1156 Article 7. Fractionally Owned Aircraft ....................... 1160-1162 CHAPTER 6. ASSESSOR'S OFFICE EQUIPMENT ........................ 1251-1256 CHAPTER 7. RESPONSIBILITY OF ASSESSOR ......................... 1361-1367 PART 3. EQUALIZATION CHAPTER 1. EQUALIZATION BY COUNTY BOARD OF EQUALIZATION Article 1. Generally ......................................... 1601-1615 Article 1.5. Equalization by Assessment Appeals Board ........ 1620-1630 Article 1.7. Assessment Hearing Officers ................... 1636-1641.5 Article 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County .................................... 1642-1645.5 Article 2. Duties of Auditor ................................. 1646-1651 Article 4. Equalization with Assistance of Appraisal Commission ........................................ 1716-1721 CHAPTER 2. EQUALIZATION BY STATE BOARD OF EQUALIZATION Article 1. Generally ......................................... 1815-1817 Article 1.5. Review of Assessment of Publicly Owned Property 1840-1841 CHAPTER 3. THE EQUALIZED COUNTY ASSESSMENT ROLL ............... 2050-2125 PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES .......................................... 2131-2134 PART 4. LEVY OF TAX CHAPTER 1. DETERMINATION OF TAX ............................. 2151-2152.5 CHAPTER 2. EFFECT OF TAX ...................................... 2186-2196 CHAPTER 3. REIMBURSEMENT FOR COSTS MANDATED BY THE STATE Article 1. Definitions ....................................... 2201-2216 Article 2. General Provisions .............................. 2227-2237.5 Article 3. Method of Providing Reimbursement Revenue for Costs Mandated by State ......................... 2240-2246.2 Article 4. Maximum Property Tax Rates ........................ 2260-2267 Article 5. Additional Property Tax Rates ................... 2270-2280.1 Article 6. Tax Rate Limit Elections .......................... 2285-2289 Article 7. Governmental Reorganization: Effect on Maximum Property Tax Rates ................................ 2295-2299 Article 8. Functional Consolidation: Effect on Maximum Property Tax Rates ................................ 2305-2309 Article 9. Reporting Tax Levies .............................. 2325-2326 PART 5. COLLECTION OF TAXES CHAPTER 1. MEDIUM OF PAYMENT .................................. 2501-2516 CHAPTER 2. COLLECTION GENERALLY ............................... 2601-2636 CHAPTER 2.1. COLLECTION IN EQUAL INSTALLMENTS ................. 2700-2708 CHAPTER 2.3. RETURN OF REPLICATED PROPERTY TAX PAYMENTS ....... 2780-2783 CHAPTER 3. COLLECTION OF PART OF AN ASSESSMENT Article 1. General Provisions and Definitions ................ 2801-2802 Article 2. Payments .......................................... 2811-2812 Article 3. Applications and Computations for Separate Assessments ....................................... 2821-2827 CHAPTER 3.3. COLLECTION OF TAXES .............................. 2851-2862 CHAPTER 4. COLLECTION ON THE UNSECURED ROLL Article 1. General Provisions .............................. 2901-2928.1 Article 2. Seizure and Sale .................................. 2951-2963 CHAPTER 5. SUITS FOR TAXES .................................... 3002-3007 CHAPTER 6. UNSECURED ROLL SUMMARY JUDGMENT .................... 3101-3107 CHAPTER 7. WARRANT FOR COLLECTION OF TAXES .................... 3201-3204 CHAPTER 8. TAX DELINQUENT VESSELS ................................ 3205 PART 6. TAX SALES CHAPTER 1. PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE Article 1. Generally ......................................... 3351-3353 Article 1.5. Deeds to the State .............................. 3361-3366 Article 1.7. Published Delinquent List ....................... 3371-3375 Article 1.8. Alternative Method of Publication ............... 3381-3385 CHAPTER 2. SALE BY OPERATION OF LAW Article 1. General Provisions ................................ 3436-3444 Article 2. Alternative Provisions CHAPTER 2.2. MEDIUM OF PAYMENT ................................ 3451-3456 CHAPTER 7. SALE TO PRIVATE PARTIES AFTER DEED TO STATE ...... 3691-3731.1 CHAPTER 8. DEED TO STATE, COUNTY OR PUBLIC AGENCIES Article 1. General Provisions ................................ 3771-3776 Article 2. Purchase from the State ........................... 3791-3813 Article 3. Sales Between Taxing Agencies ........................ 3841 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 3950-3972 PART 7. REDEMPTION CHAPTER 1. REDEMPTION GENERALLY ............................... 4101-4116 CHAPTER 2. REDEMPTION OF PART OF ASSESSMENT Article 1. General Provisions and Definitions ................ 4131-4132 Article 2. Payments .......................................... 4141-4143 Article 3. Applications and Computations ..................... 4151-4159 CHAPTER 3. REDEMPTION AFTER PAYMENT OF DELINQUENT TAXES IN INSTALLMENTS Article 1. General Provisions ................................ 4186-4187 Article 2. Permanent Installment Plan ........................ 4216-4226 Article 5. Credits and Distribution .......................... 4336-4337 CHAPTER 4. PREPARATION OF ABSTRACT LISTS ...................... 4372-4379 PART 7.5. TAX CERTIFICATES CHAPTER 1. GENERAL DEFINITIONS ................................ 4501-4505 CHAPTER 2. AUTHORIZATION AND ADMINISTRATION ................... 4511-4513 CHAPTER 3. SALE OF TAX CERTIFICATES ........................... 4521-4531 PART 8. DISTRIBUTION CHAPTER 1. GENERALLY ........................................ 4651-4651.4 CHAPTER 1a. SECURED ROLL ................................... 4653-4653.8 CHAPTER 1b. UNSECURED ROLL ................................. 4655-4655.4 CHAPTER 1c. REDEMPTIONS .................................... 4656-4656.7 CHAPTER 1d. DELINQUENT UNSECURED ROLL ...................... 4658-4658.4 CHAPTER 1.3. DISTRIBUTION OF PROCEEDS FROM SALE OF TAX-DEEDED PROPERTY ......................................... 4671-4676 CHAPTER 3. ALTERNATIVE METHOD OF DISTRIBUTION OF TAX LEVIES AND COLLECTIONS AND OF TAX SALE PROCEEDS ........... 4701-4717 PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS CHAPTER 1. GENERAL PROVISIONS ................................. 4801-4808 CHAPTER 2. CORRECTIONS Article 1. Generally ......................................... 4831-4842 Article 2. Errors on the Board Roll .......................... 4876-4880 Article 3. Incorrect Application of Payments ................. 4911-4916 Article 4. Incorrect Application of Payment on Redemption .... 4920-4925 CHAPTER 3. ENFORCEMENT OF TAX AFTER ERRONEOUS PROCEEDINGS ..... 4946-4948 CHAPTER 4. CANCELLATIONS Article 1. Generally ......................................... 4985-4992 Article 1.5. Cancellation of Assessments on State-Assessed Property ........................................ 5011-5014 Article 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission ............. 5026-5029 Article 3. Cancellation of Assessments on Public Lands on Application of Property Owner ..................... 5061-5064 Article 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof ........................................... 5071-5073 Article 5. Cancellation of Taxes on Exempt Property .......... 5081-5091 CHAPTER 5. REFUNDS Article 1. Refunds Generally ................................. 5096-5107 Article 2. Refund Actions by Taxpayers ..................... 5140-5149.5 Article 2.5. Interest on Refunds ........................... 5150.5-5153 Article 3. Action by Public Agency .............................. 5161 Article 3.5. Scope of Judicial Review of Assessments in Refund Actions ..................................... 5170 Article 4. Disputes Over Valuation of State-Assessed Property PART 10. AIRCRAFT ASSESSMENT AND TAXATION CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ................. 5301-5304 CHAPTER 2. EXEMPTIONS ......................................... 5331-5332 CHAPTER 3. ASSESSMENT ......................................... 5362-5368 CHAPTER 4. LEVY ............................................... 5391-5392 CHAPTER 6. DISTRIBUTION ....................................... 5451-5456 PART 12. TAXATION OF RACEHORSES CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 5701-5720.6 CHAPTER 2. IMPOSITION OF TAX .................................. 5721-5722 CHAPTER 3. EXEMPTIONS ............................................ 5741 CHAPTER 4. COLLECTION ......................................... 5761-5768 CHAPTER 5. ADMINISTRATION ..................................... 5781-5790 PART 13. TAXATION OF MANUFACTURED HOMES CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ................. 5800-5805 CHAPTER 2. DETERMINATION OF TAXABLE VALUES .................... 5810-5813 CHAPTER 3. CHANGE IN OWNERSHIP ................................ 5814-5815 CHAPTER 4. NEW CONSTRUCTION ...................................... 5825 CHAPTER 5. COLLECTION OF TAXES ON MOBILEHOMES ................. 5830-5832 CHAPTER 6. ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS ........ 5840-5842 PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS .................... 5900-5911 DIVISION 2. OTHER TAXES PART 1. SALES AND USE TAXES CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ................. 6001-6024 CHAPTER 1.5. STREAMLINED SALES TAX PROJECT .................... 6025-6031 CHAPTER 2. THE SALES TAX 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 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 Article 1. Definitions ....................................... 6271-6277 Article 2. Special Exemptions ................................ 6281-6285 Article 3. Auxiliary Collection Provisions ................... 6291-6294 CHAPTER 4. EXEMPTIONS Article 1. General Exemptions ................................ 6351-6380 Article 2. Exemptions From Sales Tax ......................... 6381-6396 Article 3. Exemptions From Use Tax ........................... 6401-6411 Article 4. Exemption Certificates ............................ 6421-6423 CHAPTER 5. DETERMINATIONS Article 1. Returns and Payments .............................. 6451-6459 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 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 .......................... 6826-6833 CHAPTER 7. OVERPAYMENTS AND REFUNDS 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 Article 1. Administration .................................... 7051-7060 Article 1.5. Public Disclosure of Tax Delinquencies Article 2.5. Managed Audit Program ......................... 7076-7076.4 Article 1.5. Public Disclosure of Tax Delinquencies ............. 7063 Article 2. Tax Amnesty Program ............................... 7070-7078 Article 3. The California Taxpayers' Bill of Rights ........ 7080-7099.1 CHAPTER 9. DISPOSITION OF PROCEEDS ............................ 7101-7107 CHAPTER 10. VIOLATIONS ........................................ 7152-7156 CHAPTER 11. RES JUDICATA ......................................... 7176 PART 1.5. UNIFORM LOCAL SALES AND USE TAXES CHAPTER 1. GENERAL PROVISIONS ................................. 7200-7212 CHAPTER 2. BRADLEY-BURNS BILL OF RIGHTS ....................... 7221-7226 PART 1.55. MOTOR CARRIERS 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 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 CHAPTER 1. OCCUPANCY TAXES ................................. 7280-7283.51 CHAPTER 1.5. LOCAL AGENCY LEVY POWERS AND LIMITATIONS ....... 7284-7284.7 CHAPTER 2. COUNTIES TRANSACTIONS AND USE TAX ................ 7285-7285.8 CHAPTER 2.3. CITIES TRANSACTIONS AND USE TAXES ........... 7285.9-7285.92 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 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES FINANCING ACT .............................. 7286.30-7286.38 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 2.97. 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 3.5. LOCAL PUBLIC FINANCE ......................... 7288.1-7288.6 CHAPTER 3.5. LOCAL PUBLIC FINANCE ......................... 7288.1-7288.6 CHAPTER 3.6. DAVIS TRANSACTIONS AND USE TAX ...................... 7290 PART 2. MOTOR VEHICLE FUEL TAX LAW CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ................. 7301-7345 CHAPTER 2. IMPOSITION OF TAX .................................. 7360-7373 CHAPTER 2.5. AIRCRAFT JET FUEL TAX 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 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 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 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 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 Article 1. Administration .................................... 8251-8257 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 ........................................ 8401-8406 CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION ............ 8500-8526 PART 3. USE FUEL TAX 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 Article 1. User .............................................. 8701-8708 Article 2. Vendor ............................................ 8711-8716 CHAPTER 3.5. COLLECTION OF TAX BY VENDOR Article 1. Collection of Tax by Vendor ....................... 8732-8735 CHAPTER 4. DETERMINATIONS 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 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 .......................... 9031-9035 CHAPTER 6. OVERPAYMENTS AND REFUNDS 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 Article 1. Administration .................................... 9251-9258 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 CHAPTER 1. FUEL TAX AGREEMENTS ................................... 9401 CHAPTER 2. THE INTERNATIONAL FUEL TAX AGREEMENT 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 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 10701-10706 CHAPTER 2. IMPOSITION OF FEE Article 1. Computation of Fee .............................. 10751-10760 Article 1.5. Trailer Coaches ............................... 10766-10770 Article 2. Exemptions ...................................... 10781-10789 CHAPTER 3. COLLECTIONS AND REFUNDS 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 PART 5.5. LOCAL VEHICLE LICENSE FEES ......................... 11101-11108 PART 5.5. LOCAL VEHICLE LICENSE FEE SURCHARGE ................ 11151-11156 PART 6. PRIVATE RAILROAD CAR TAX CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 11201-11206 CHAPTER 2. ASSESSMENTS 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 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 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 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 CHAPTER 1. GENERAL PROVISIONS Article 1. Definitions ..................................... 12001-12009 CHAPTER 2. OCEAN MARINE INSURANCE Article 1. Definitions ..................................... 12071-12078 Article 2. Basis of Tax for Ocean Marine Insurance ......... 12101-12107 CHAPTER 3. ALL INSURANCE OTHER THANOCEAN MARINE 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 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 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 Article 1. Revocation of Certificate of Authority .......... 12801-12803 Article 2. Suspended Corporate Insurers .................... 12832-12834 CHAPTER 7. CANCELLATIONS AND REFUNDS 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 CHAPTER 1. IMPOSITION OF TAX ................................ 13301-13304 CHAPTER 2. DEFINITIONS ...................................... 13401-13411 CHAPTER 3. RETURNS Article 1. Estate Tax Return ............................... 13501-13504 Article 2. Penalties ............................................ 13510 CHAPTER 4. DEFICIENCY DETERMINATION ......................... 13516-13520 CHAPTER 5. PAYMENT OF TAX 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 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 Article 1. Court Jurisdiction .............................. 14000-14002 Article 2. Court Procedure Generally ....................... 14010-14013 CHAPTER 9. ADMINISTRATION 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 CHAPTER 1. DEFINITIONS ...................................... 16700-16704 CHAPTER 2. IMPOSITION OF THE TAX Article 1. Tax Imposed .......................................... 16710 Article 2. Returns ......................................... 16720-16722 Article 3. Deficiency Determination ........................ 16730-16734 CHAPTER 3. PAYMENT OF TAX Article 1. Generally ....................................... 16750-16753 Article 2. Interest and Penalties .......................... 16760-16761 CHAPTER 4. COLLECTION OF TAX 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 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 Article 1. Court Jurisdiction .............................. 16880-16881 Article 2. Court Procedure Generally ............................ 16890 CHAPTER 7. ADMINISTRATION Article 1. Generally ....................................... 16900-16905 Article 2. Inspection of Records ........................... 16910-16911 CHAPTER 8. DISPOSITION OF PROCEEDS ............................... 16950 PART 10. PERSONAL INCOME TAX CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............. 17001-17039.2 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 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 ... 17131-17157 Article 6. Deductions .................................... 17201-17299.9 Article 9. Special Rules for Nonresidents and Part-Year Residents ....................................... 17301-17307 CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS .......... 17321-17322 CHAPTER 5. DEFERRED COMPENSATION ............................ 17501-17510 CHAPTER 6. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING ..... 17551-17570 CHAPTER 7. EXEMPT TRUSTS AND COMMON TRUST FUNDS 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 .............................. 17681-17681.6 CHAPTER 9. ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS .... 17731-17779 CHAPTER 10. PARTNERS AND PARTNERSHIPS ....................... 17851-17865 CHAPTER 10.5. REAL ESTATE MORTGAGE INVESTMENT CONDUITS 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 CHAPTER 1. GENERAL PROVISIONS Article 1. General Application ............................. 18401-18409 Article 2. Continuity with Prior Law ....................... 18412-18417 CHAPTER 2. RETURNS 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 Article 1.5. California Military Family Relief Fund ........ 18705-18709 Article 2. State Children's Trust Fund ..................... 18711-18716 Article 3. California Fund for Senior Citizens ............. 18721-18724 [Article 4. Designations for the Veterans Memorial Account] ..... 18731 Article 5. Fish and Game Preservation Fund ................. 18741-18744 Article 5.5. California Sea Otter Fund ..................... 18750-18753 Article 5.7. Municipal Shelter Spay-Neuter Fund .......... 18755-18755.3 Article 6. California Alzheimer's Disease and Related Research 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 8.5. California Ovarian Cancer Research Fund ..... 18797-18797.5 Article 9. Designations to the California Firefighters' Memorial Fund ................................... 18801-18804 Article 9.5. Designations to the California Peace Officer Memorial Foundation Fund ...................... 18805-18808 Article 11.3. California Veterans Homes Fund ............... 18810-18815 Article 14. Emergency Food Assistance Program Fund ......... 18851-18855 Article 14.5. California Police Activities League (CALPAL) Fund .............................. 18856-18856.3 Article 15. California Cancer Research Fund ................ 18861-18864 Article 16. General Provisions ............................. 18871-18872 Article 17. ALS/Lou Gehrig's Disease Research Fund ......... 18881-18886 Article 18. Safely Surrendered Baby Fund ................... 18887-18890 Article 19. Arts Council Fund .............................. 18891-18894 CHAPTER 4. PAYMENTS AND ASSESSMENTS 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 For Business Entities ........................................ 19191-19194 Article 9. Public Disclosure of Tax Delinquencies ............... 19195 CHAPTER 5. COLLECTION OF TAX 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 ........................ 19251-19264 Article 5. Collection of Child Support ..................... 19270-19276 Article 5.5. Collection of Amounts Imposed by a Court ...... 19280-19283 Article 6. Collections for the Department of Industrial Relations ..................................... 19290-19290.1 CHAPTER 6. OVERPAYMENTS AND REFUNDS Article 1. Claim for Refund ................................ 19301-19368 Article 2. Suit for Tax .................................... 19371-19378 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 Article 1. Powers and Duties of Franchise Tax Board ........ 19501-19533 Article 2. Disclosure of Information ....................... 19542-19570 Article 3. Tax Forms ....................................... 19581-19584 Article 4. Tax Service Fees ................................ 19590-19592 CHAPTER 8. DISPOSITION OF PROCEEDS 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 CHAPTER 9.5. TAX SHELTERS ................................... 19751-19778 CHAPTER 10. RES JUDICATA .................................... 19801-19802 PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT .......... 19850-19854 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 .............. 20501-20514 Article 2. Computations .................................... 20541-20544 Article 3. Claims .......................................... 20561-20564 CHAPTER 2. PROPERTY TAX POSTPONEMENT Article 1. General Provisions and Definitions .............. 20581-20586 Article 2. Postponement .................................... 20601-20605 Article 3. Claims .......................................... 20621-20623 CHAPTER 3. SENIOR CITIZENS TENANT-STOCKHOLDER PROPERTY TAX POSTPONEMENT LAW ................................. 20625-20638 CHAPTER 3.3. SENIOR CITIZENS MOBILEHOME PROPERTY TAX POSTPONEMENT LAW ............................ 20639-20639.12 CHAPTER 3.5. SENIOR CITIZENS POSSESSORY INTEREST HOLDER PROPERTY TAX POSTPONEMENT LAW ............... 20640-20640.12 CHAPTER 4. ADMINISTRATION ................................... 20641-20646 PART 10.7. TAXPAYERS' BILL OF RIGHTS ......................... 21001-21028 PART 11. CORPORATION TAX LAW CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS Article 1. General Provisions .............................. 23001-23004 Article 2. Definitions ..................................... 23030-23060 CHAPTER 2. THE CORPORATION FRANCHISE TAX Article 1. Definitions and General Provisions .............. 23101-23114 Article 2. Tax on General Corporations ..................... 23151-23155 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 ......................... 23301-23305e 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 Article 1. Imposition of Tax ............................... 23501-23504 Article 2. Cessation of Activities .............................. 23561 Article 3. Suspensions CHAPTER 3.5. TAX CREDITS .................................... 23604-23685 CHAPTER 4. EXEMPT CORPORATIONS 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 Article 1. Definitions ..................................... 24271-24276 Article 2. Exclusions ...................................... 24301-24315 Article 3. Other Exclusions ................................ 24320-24329 CHAPTER 7. NET INCOME Article 1. Deductions .................................... 24341-24384.5 Article 2. Special Deductions ........................... 24401-24416.22 Article 3. Items Not Deductible ............................ 24421-24449 CHAPTER 8. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS .......... 24451-24481 CHAPTER 12. DEFERRED COMPENSATION, ETC. 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 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 ............................. 24831-24831.6 CHAPTER 14.5. REGULATED INVESTMENT COMPANIES, REAL ESTATE INVESTMENT TRUSTS, REAL ESTATE MORTGAGE INVESTMENT CONDUITS, AND FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS .............. 24870-24900 CHAPTER 15. GAIN OR LOSS ON DISPOSITION OF PROPERTY 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 ......................... 24961-24989 Article 4.5. Capital Gains and Losses ...................... 24990-24995 Article 5. Wash Sales of Stock or Securities .................... 24998 CHAPTER 17. ALLOCATION OF INCOME 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 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 30001-30019 CHAPTER 2. IMPOSITION OF TAX Article 1. Tax on Distributors ............................. 30101-30111 Article 2. Cigarette and Tobacco Products Surtax ........... 30121-30130 Article 3. California Children and Families Trust Fund Account ....................................... 30131-30131.6 CHAPTER 3. LICENSES, BONDS AND REGISTRATION Article 1. Licenses and Bonds .............................. 30140-30149 Article 2. Registration ......................................... 30151 Article 3. Wholesalers ..................................... 30155-30159 CHAPTER 3.5. STAMPS AND METER MACHINES 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 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 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 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 Article 1. Administration .................................. 30451-30456 Article 2. The California Taxpayers' Bill of Rights ...... 30458-30459.8 CHAPTER 9. DISPOSITION OF PROCEEDS ........................ 30461-30462.1 CHAPTER 10. VIOLATIONS ...................................... 30471-30482 PART 14. ALCOHOLIC BEVERAGE TAX 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 Article 1. Imposition of Tax ............................... 32151-32152 Article 2. Presumptions and Exemptions ..................... 32171-32179 CHAPTER 5. TAX ON DISTILLED SPIRITS Article 1. Imposition of Tax ............................... 32201-32203 Article 2. Presumptions and Exemptions ..................... 32211-32214 CHAPTER 5.5. SURTAX ON BEER, WINE,AND DISTILLED SPIRITS Article 1. Imposition of the Surtax ........................ 32220-32223 Article 2. Disposition of Proceeds .............................. 32230 CHAPTER 6. DETERMINATIONS 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 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 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 Article 1. Administration .................................. 32451-32457 Article 2. The California Taxpayers' Bill of Rights ........ 32460-32476 CHAPTER 10. DISPOSITION OF PROCEEDS ......................... 32501-32502 CHAPTER 11. VIOLATIONS ...................................... 32551-32557 PART 15. SUBSCRIPTION TELEVISION ............................. 35001-35003 PART 16. RAPID TRANSIT PLANNING Article 1. General Provisions ............................... 36000-36002 Article 2. County Property Taxes ................................. 36010 Article 3. Vehicle License Fees ............................. 36020-36025 Article 4. Licensing Parking Lots ................................ 36060 Article 5. Limitation on Contribution by County .................. 36080 PART 18. MULTISTATE TAX COMPACT Article 1. Enactment of Compact .................................. 38001 Article 2. Text of Compact ....................................... 38006 Article 3. State Representation ............................. 38011-38014 Article 4. Interstate Audits ..................................... 38021 PART 18.5. TIMBER YIELD TAX 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 Article 1. Returns and Payments ............................ 38401-38405 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 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 ........................ 38571-38577 CHAPTER 7. OVERPAYMENTS AND REFUNDS 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 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 40001-40010 CHAPTER 2. THE SURCHARGE 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 Article 1. Due and Payable Dates ........................... 40051-40053 Article 2. Returns and Payments ............................ 40061-40065 Article 2.1. Payment by Electronic Funds Transfer .......... 40067-40069 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 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 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 ................................... 40166-40168 CHAPTER 7. ADMINISTRATION Article 1. Regulations, Records and Reports ................ 40171-40176 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 LAW CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............. 41001-41019.5 CHAPTER 2. THE SURCHARGE Article 1. Imposition of the Surcharge ..................... 41020-41027 Article 2. Adjustment of Surcharge Rate .................... 41030-41032 Article 3. Registration .................................... 41040-41041 CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS ................ 41045-41049 CHAPTER 4. DETERMINATION OF SURCHARGE 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 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 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 ............................... 41127.5-41127.8 CHAPTER 7. ADMINISTRATION Article 1. Regulations, Records and Reports ................ 41128-41132 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 22. HAZARDOUS SUBSTANCES TAX LAW CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 43001-43013 CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX Article 1. Imposition of Tax ............................... 43051-43057 Article 2. Registration and Security ....................... 43101-43102 CHAPTER 3. DETERMINATIONS Article 1. Returns and Payments ............................ 43151-43160 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 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 ................................... 43441-43449 CHAPTER 5. OVERPAYMENTS AND REFUNDS 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 Article 1. Administration .................................. 43501-43506 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 ............................................................... 44000-44007 PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 45001-45009 CHAPTER 2. THE INTEGRATED WASTE MANAGEMENT FEE Article 1. Imposition of Fee .................................... 45051 Article 2. Registration and Security ....................... 45101-45102 CHAPTER 3. DETERMINATIONS 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 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 ................................... 45601-45610 CHAPTER 5. OVERPAYMENTS AND REFUNDS Article 1. Claim for Refund ................................ 45651-45656 Article 2. Suit for Refund ................................. 45701-45708 Article 3. Recovery of Erroneous Refunds ................... 45751-45753 Article 4. Cancellations ........................................ 45801 CHAPTER 6. ADMINISTRATION Article 1. Administration ................................ 45851-45855.5 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 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 46001-46029 CHAPTER 2. OIL SPILL PREVENTION AND ADMINISTRATION FEE AND OIL SPILL RESPONSE FEE Article 1. Imposition of Fee ............................... 46051-46054 Article 2. Registration ......................................... 46101 CHAPTER 3. DETERMINATIONS 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 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 ................................... 46461-46466 CHAPTER 5. OVERPAYMENTS AND REFUNDS 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 Article 1. General Provisions .............................. 46601-46606 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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 50101-50107 CHAPTER 2. THE UNDERGROUND STORAGE TANK FEE Article 1. Imposition of Fee .................................... 50108 Article 2. Registration and Security ................... 50108.1-50108.2 CHAPTER 3. DETERMINATIONS 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 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 ................................. 50132-50138.8 CHAPTER 5. OVERPAYMENTS AND REFUNDS 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 Article 1. Administration ................................ 50152-50155.5 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 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS ............... 55001-55004 CHAPTER 2. FEE .............................................. 55021-55022 CHAPTER 3. DETERMINATIONS 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 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 ................................ 55181-55184 Article 5. Miscellaneous ................................... 55201-55211 CHAPTER 5. OVERPAYMENTS AND REFUNDS 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 Article 1. Administration .................................. 55301-55305 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 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 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 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 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 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 ........................ 60491-60495 CHAPTER 8. OVERPAYMENT AND REFUNDS 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 Article 1. Administration .................................. 60601-60610 Article 2. The California Taxpayers' Bill of Rights ........ 60621-60637 CHAPTER 10. DISTRIBUTION OF PROCEEDS ........................ 60651-60654 CHAPTER 11. VIOLATIONS ...................................... 60701-60708
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