CALIFORNIA REVENUE AND TAXATION CODE
TABLE OF CONTENTS
GENERAL PROVISIONS ................................................... 1-38
DIVISION 1. PROPERTY TAXATION
PART 0.5. IMPLEMENTATION OF ARTICLE XIIIA 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 ...................................... 75.20-75.23
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 ............ 97-97.77
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 .......................... 100-100.9
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
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 ......................................... 5362-5367
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
CHAPTER 3. THE USE TAX
Article 1. Imposition of Tax ................................. 6201-6207
Article 2. Registration ......................................... 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 ............................ 6591-6596
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 ........................ 6826-6832.6
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 ......................... 7076-7076.5
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 .................................. 7261-7267
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 2.67. CITY OF SALINAS TRANSACTIONS AND USE TAX .......... 7286.28
CHAPTER 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES
FINANCING ACT .............................. 7286.30-7286.38
CHAPTER 2.8. LAKEPORT TRANSACTIONS AND USE TAX .................. 7286.40
CHAPTER 2.85. FRESNO ZOOLOGICAL TAX ............................. 7286.43
CHAPTER 2.87. CITY OF VISALIA TRANSACTIONS AND USE TAX .......... 7286.44
CHAPTER 2.9. CLEARLAKE TRANSACTIONS AND USE TAX ................. 7286.45
CHAPTER 2.90. REDDING TRANSACTIONS AND USE TAX .................. 7286.47
CHAPTER 2.91. CLOVIS TRANSACTIONS AND USE TAX ................... 7286.48
CHAPTER 2.92. FORT BRAGG TRANSACTIONS AND USE TAX ............... 7286.50
CHAPTER 2.93. WOODLAND TRANSACTIONS AND USE TAX ................. 7286.52
CHAPTER 2.94. SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX ....... 7286.55
CHAPTER 2.95. YUCCA VALLEY TRANSACTIONS AND USE TAX ............. 7286.56
CHAPTER 2.96. MADERA TRANSACTIONS AND USE TAX ................... 7286.65
CHAPTER 2.97. PLACERVILLE TRANSACTIONS AND USE TAX .............. 7286.70
CHAPTER 2.98. COUNTY TRANSACTIONS AND USE TAX FOR LIBRARY
PROGRAMS .......................................... 7286.59
CHAPTER 2.985. WEST SACRAMENTO TRANSACTIONS AND USE TAX ......... 7286.75
CHAPTER 2.99. SEBASTOPOL TRANSACTIONS AND USE TAX ............... 7286.80
CHAPTER 2.995. SAN MATEO COUNTY TRANSACTIONS AND USE TAX FOR
PARKS AND RECREATION PURPOSES .................... 7286.90
CHAPTER 2.12. TRUCKEE TRANSACTIONS AND USE TAX .................. 7286.60
CHAPTER 3. GRAFFITI PREVENTION TAX ......................... 7287-7287.10
CHAPTER 3.5. 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 LICENSE TAX
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 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 ............................ 8876-8879
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 ........................ 9031-9033.5
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 ........................ 11531-11533
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 ................................... 11931-11934
PART 7. INSURANCE TAXATION
CHAPTER 1. GENERAL PROVISIONS
Article 1. Definitions ..................................... 12001-12008
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 THAN OCEAN 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 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 ............. 17001-17039.1
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
CHAPTER 16. MITIGATION OF EFFECT OF RENEGOTIATION OF
GOVERNMENT CONTRACTS ................................. 18351
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. National World War II Veterans Memorial Funding 18701-18704
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 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 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. California Mexican American Veterans' Memorial
Beautification and Enhancement Account ......... 18821-18824
Article 11.5. Veterans' Quality of Life Fund ............... 18825-18830
Article 12. Asthma and Lung Disease Research Fund .......... 18831-18835
Article 12.5. Lupus Foundation of America, California
Chapters Fund ................................ 18836-18840
Article 13. California Missions Foundation Fund ............ 18841-18844
Article 13.5. California Prostate Cancer Research Fund ... 18845-18845.3
Article 13.51. California Sexual Violence Victim Services
Fund ...................................... 18846-18846.3
Article 13.52. California Colorectal Cancer Prevention
Fund ...................................... 18847-18847.3
Article 14. Emergency Food Assistance Program Fund ......... 18851-18855
Article 15. Birth Defects Research Fund .................... 18861-18865
Article 16. General Provisions ............................. 18871-18872
CHAPTER 4. PAYMENTS AND ASSESSMENTS
Article 1. Payment of Tax by All Persons ................... 19001-19011
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
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
CHAPTER 6. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund ................................ 19301-19368
Article 2. Suit for Tax .................................... 19371-19378
Article 3. Suit for Refund ................................. 19381-19393
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 ....................................... 19701-19721
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 10.5. 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 .......................................... 20621-20622
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 .................................... 23604-23684
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 ................................ 24320-24327
CHAPTER 7. NET INCOME
Article 1. Deductions .................................... 24341-24384.5
Article 2. Special Deductions ............................ 24401-24416.7
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 ................. 30161-30165.1
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 ................. 30210-30216
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 .......................... 30281-30284
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 ...................... 30351-30354.5
Article 5. Seizure and Sale ................................ 30355-30359
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 ............................ 32251-32257
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 ................................. 32381-32389.5
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 ........................ 38571-38576
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 ................................... 38701-38708
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 .......................... 40101-40104
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund ................................ 40111-401