text:
(a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability.

(b) For purposes of this section, “a final tax liability” means any final tax liability arising under Part 31 (commencing with Section 60001), or related interest, additions to tax, penalties, or other amounts assessed under this part.

(c) (1) Offers in compromise shall be considered only for liabilities that were generated from a business that has been discontinued or transferred, where the taxpayer making the offer no longer has a controlling interest or association with the transferred business or has a controlling interest or association with a similar type of business as the transferred or discontinued business.

(2) Notwithstanding paragraph (1), a qualified final tax liability may be compromised regardless of whether the business has been discontinued or transferred or whether the taxpayer has a controlling interest or association with a similar type of business as the transferred or discontinued business. All other provisions of this section that apply to a final tax liability shall also apply to a qualified final tax liability, and a compromise shall not be made under this subdivision unless all other requirements of this section are met. For purposes of this subdivision, a “qualified final tax liability” means any of the following:

(A) That part of a final tax liability, including related interest, additions to tax, penalties, or other amounts assessed under this part, arising from a transaction or transactions in which the department finds no evidence that the supplier collected diesel fuel tax reimbursement from the purchaser or other person and which was determined by the department against the taxpayer under Article 2 (commencing with Section 60301), Article 3 (commencing with Section 60310), Article 5 (commencing with Section 60350), or Article 6 (commencing with Section 60360) of Chapter 6.

(B) A final tax liability, including related interest, additions to tax, penalties, or other amounts assessed under this part, arising under Article 6 (commencing with Section 60471) of Chapter 7.

(C) That part of a final tax liability for diesel fuel tax, including related interest, additions to tax, penalties, or other amounts assessed under this part, determined under Article 2 (commencing with Section 60301), Article 3 (commencing with Section 60310), Article 5 (commencing with Section 60350), and Article 6 (commencing with Section 60360) of Chapter 6 against an exempt bus operator, government entity, or qualified highway vehicle operator who used dyed diesel fuel on the highway.

(3) A qualified final tax liability may not be compromised with any of the following:

(A) A taxpayer who previously received a compromise under paragraph (2) for a liability, or a part thereof, arising from a transaction or transactions that are substantially similar to the transaction or transactions attributable to the liability for which the taxpayer is making the offer.

(B) A business that was transferred by a taxpayer who previously received a compromise under paragraph (2) and who has a controlling interest or association with the transferred business, when the liability for which the offer is made is attributable to a transaction or transactions substantially similar to the transaction or transactions for which the taxpayer’s liability was previously compromised.

(C) A business in which a taxpayer who previously received a compromise under paragraph (2) has a controlling interest or association with a similar type of business for which the taxpayer received the compromise, when the liability of the business making the offer arose from a transaction or transactions substantially similar to the transaction or transactions for which the taxpayer’s liability was previously compromised.

(d) The department may, in its discretion, enter into a written agreement that permits the taxpayer to pay the compromise in installments for a period not exceeding one year. The agreement may provide that such installments shall be paid by electronic funds transfers or any other means to facilitate the payment of each installment.

(e) A taxpayer that has received a compromise under paragraph (2) of subdivision (c) may be required to enter into any collateral agreement that is deemed necessary for the protection of the interests of the state. A collateral agreement may include a provision that allows the department to reestablish the liability, or any portion thereof, if the taxpayer has sufficient annual income during the succeeding five-year period. The department shall establish criteria for determining “sufficient annual income” for purposes of this subdivision.

(f) A taxpayer that has received a compromise under paragraph (2) of subdivision (c) shall file and pay by the due date all subsequently required returns for a five-year period from the date the liability is compromised, or until the taxpayer is no longer required to file returns, whichever period is earlier.

(g) Offers in compromise shall not be considered where the taxpayer has been convicted of felony tax evasion under this part during the liability period.

(h) For amounts to be compromised under this section, the following conditions shall exist:

(1) The taxpayer shall establish that:

(A) The amount offered in payment is the most that can be expected to be paid or collected from the taxpayer’s present assets or income.

(B) The taxpayer does not have reasonable prospects of acquiring increased income or assets that would enable the taxpayer to satisfy a greater amount of the liability than the amount offered, within a reasonable period of time.

(2) The department shall have determined that acceptance of the compromise is in the best interest of the state.

(i) A determination by the department that it would not be in the best interest of the state to accept an offer in compromise in satisfaction of a final tax liability shall not be subject to administrative appeal or judicial review.

(j) (1) Offers for liabilities with a fraud or evasion penalty shall require a minimum offer of the unpaid tax and fraud or evasion penalty.

(2) The minimum offer may be waived if it can be shown that the taxpayer making the offer was not the person responsible for perpetrating the fraud or evasion. This authorization to waive only applies to partnership accounts where the intent to commit fraud or evasion can be clearly attributed to a partner of the taxpayer.

(k) When an offer in compromise is either accepted or rejected, or the terms and conditions of a compromise agreement are fulfilled, the department shall notify the taxpayer in writing. In the event an offer is rejected, the amount posted will either be applied to the liability or refunded, at the discretion of the taxpayer.

(l) When more than one taxpayer is liable for the debt, such as with spouses or partnerships or other business combinations, including, but not limited to, taxpayers who are liable through dual determination or successor’s liability, the acceptance of an offer in compromise from one liable taxpayer shall reduce the amount of the liability of the other taxpayers by the amount of the accepted offer.

(m) Whenever a compromise of tax or penalties or total tax and penalties in excess of five hundred dollars ($500) is approved, there shall be placed on file for at least one year in the office of the director of the department a public record with respect to that compromise. The public record shall include all of the following information:

(1) The name of the taxpayer.

(2) The amount of unpaid tax and related penalties, additions to tax, interest, or other amounts involved.

(3) The amount offered.

(4) A summary of the reason why the compromise is in the best interest of the state.

The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the taxpayer or violate the confidentiality provisions of Section 60609. A list shall not be prepared and releases shall not be distributed by the department in connection with these statements.

(n) A compromise made under this section may be rescinded, all compromised liabilities may be reestablished, without regard to any statute of limitations that otherwise may be applicable, and no portion of the amount offered in compromise refunded, if either of the following occurs:

(1) The department determines that a person did any of the following acts regarding the making of the offer:

(A) Concealed from the department property belonging to the estate of a taxpayer or other person liable for the tax.

(B) Received, withheld, destroyed, mutilated, or falsified a book, document, or record or made a false statement, relating to the estate or financial condition of the taxpayer or other person liable for the tax.

(2) The taxpayer fails to comply with any of the terms and conditions relative to the offer.

(o) A person who, in connection with an offer or compromise under this section, or offer of that compromise to enter into that agreement, willfully does either of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both, together with the costs of investigation and prosecution:

(1) Conceals from an officer or employee of this state property belonging to the estate of a taxpayer or other person liable in respect of the tax.

(2) Receives, withholds, destroys, mutilates, or falsifies a book, document, or record, or makes a false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax.

(p) For purposes of this section, “person” means the taxpayer, a member of the taxpayer’s family, a corporation, agent, fiduciary, or representative of, or another individual or entity acting on behalf of, the taxpayer, or another corporation or entity owned or controlled by the taxpayer, directly or indirectly, or that owns or controls the taxpayer, directly or indirectly.

(q) This section shall remain in effect only until January 1, 2028, and as of that date is repealed.

history: (History: Amended (as amended by Stats. 2017, Ch. 272, Sec. 17) by Stats. 2022, Ch. 474, Sec. 117. (SB 1496) Effective January 1, 2023. Repealed as of January 1, 2028, by its own provisions. See later operative version, as amended by Sec.118 of Stats. 2022, Ch. 474.)


kind: section

code: RTC

text:
(a) The director of the department, or their delegates, may compromise any final tax liability.

(b) For purposes of this section, “a final tax liability” means any final tax liability arising under Part 31 (commencing with Section 60001), or related interest, additions to tax, penalties, or other amounts assessed under this part.

(c) Offers in compromise shall be considered only for liabilities that were generated from a business that has been discontinued or transferred, where the taxpayer making the offer no longer has a controlling interest or association with the transferred business or has a controlling interest or association with a similar type of business as the transferred or discontinued business.

(d) Offers in compromise shall not be considered where the taxpayer has been convicted of felony tax evasion under this part during the liability period.

(e) For amounts to be compromised under this section, the following conditions shall exist:

(1) The taxpayer shall establish that:

(A) The amount offered in payment is the most that can be expected to be paid or collected from the taxpayer’s present assets or income.

(B) The taxpayer does not have reasonable prospects of acquiring increased income or assets that would enable the taxpayer to satisfy a greater amount of the liability than the amount offered, within a reasonable period of time.

(2) The department shall have determined that acceptance of the compromise is in the best interest of the state.

(f) A determination by the department that it would not be in the best interest of the state to accept an offer in compromise in satisfaction of a final tax liability shall not be subject to administrative appeal or judicial review.

(g) (1) Offers for liabilities with a fraud or evasion penalty shall require a minimum offer of the unpaid tax and fraud or evasion penalty.

(2) The minimum offer may be waived if it can be shown that the taxpayer making the offer was not the person responsible for perpetrating the fraud or evasion. This authorization to waive only applies to partnership accounts where the intent to commit fraud or evasion can be clearly attributed to a partner of the taxpayer.

(h) When an offer in compromise is either accepted or rejected, or the terms and conditions of a compromise agreement are fulfilled, the department shall notify the taxpayer in writing. In the event an offer is rejected, the amount posted will either be applied to the liability or refunded, at the discretion of the taxpayer.

(i) When more than one taxpayer is liable for the debt, such as with spouses or partnerships or other business combinations, including, but not limited to, taxpayers who are liable through dual determination or successor’s liability, the acceptance of an offer in compromise from one liable taxpayer shall reduce the amount of the liability of the other taxpayers by the amount of the accepted offer.

(j) Whenever a compromise of tax or penalties or total tax and penalties in excess of five hundred dollars ($500) is approved, there shall be placed on file for at least one year in the office of the director of the department a public record with respect to that compromise. The public record shall include all of the following information:

(1) The name of the taxpayer.

(2) The amount of unpaid tax and related penalties, additions to tax, interest, or other amounts involved.

(3) The amount offered.

(4) A summary of the reason why the compromise is in the best interest of the state.

The public record shall not include any information that relates to any trade secrets, patent, process, style of work, apparatus, business secret, or organizational structure, that if disclosed, would adversely affect the taxpayer or violate the confidentiality provisions of Section 60609. A list shall not be prepared and releases shall not be distributed by the department in connection with these statements.

(k) A compromise made under this section may be rescinded, all compromised liabilities may be reestablished, without regard to any statute of limitations that otherwise may be applicable, and no portion of the amount offered in compromise refunded, if either of the following occurs:

(1) The department determines that any person did any of the following acts regarding the making of the offer:

(A) Concealed from the department property belonging to the estate of a taxpayer or other person liable for the tax.

(B) Received, withheld, destroyed, mutilated, or falsified a book, document, or record, or made any false statement, relating to the estate or financial condition of the taxpayer or other person liable for the tax.

(2) The taxpayer fails to comply with any of the terms and conditions relative to the offer.

(l) A person who, in connection with an offer or compromise under this section, or offer of that compromise to enter into that agreement, willfully does either of the following shall be guilty of a felony and, upon conviction, shall be fined not more than fifty thousand dollars ($50,000) or imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code, or both, together with the costs of investigation and prosecution:

(1) Conceals from an officer or employee of this state property belonging to the estate of a taxpayer or other person liable in respect of the tax.

(2) Receives, withholds, destroys, mutilates, or falsifies a book, document, or record, or makes a false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax.

(m) For purposes of this section, “person” means the taxpayer, a member of the taxpayer’s family, a corporation, agent, fiduciary, or representative of, or another individual or entity acting on behalf of, the taxpayer, or another corporation or entity owned or controlled by the taxpayer, directly or indirectly, or that owns or controls the taxpayer, directly or indirectly.

(n) This section shall become operative on January 1, 2028.

history: (History: Amended (as amended by Stats. 2017, Ch. 272, Sec. 18) by Stats. 2022, Ch. 474, Sec. 118. (SB 1496) Effective January 1, 2023. Operative January 1, 2028, by its own provisions.)

division: 2. OTHER TAXES

part: 31. DIESEL FUEL TAX LAW

chapter: 9. Administration

path: 2. OTHER TAXES > 31. DIESEL FUEL TAX LAW > 9. Administration > 2. The California Taxpayers’ Bill of Rights


text: The board shall transmit all money received by it under this part, except the amounts of overpayment of the fees required by Section 60185, to the Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The board shall at the same time furnish copies of the schedules covering the transmittals to the Controller.

history: (History: Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

chapter: 10. Distribution of Proceeds

path: 2. OTHER TAXES > 31. DIESEL FUEL TAX LAW > 10. Distribution of Proceeds


text:
Notwithstanding Section 13340 of the Government Code, all moneys deposited in the account under this part are hereby continuously appropriated, without regard to fiscal years, as follows:

(a) To pay the refunds authorized in this part.

(b) The balance shall be transferred to the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter.


text: The Controller shall make the transfers to the Highway Users Tax Account in the Transportation Tax Fund pursuant to Section 60652 at the same time as the transfers of moneys received under the Motor Vehicle Fuel Tax Law are made.

history: (History: Amended by Stats. 2007, Ch. 342, Sec. 57. Effective January 1, 2008.)


text: Any costs to the board to carry out any duties imposed upon it by this part shall be paid, upon appropriation by the Legislature, from the moneys deposited in the account under this part.


text:
It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to do any of the following:

(a) Obtain diesel fuel for export and fail to export it, or cause it not to be exported.

(b) Divert diesel fuel, or cause it to be diverted, from interstate or foreign transit begun in this state.

(c) Return diesel fuel to this state and sell or use it, or cause it to be used or sold in this state, without complying with the provisions of this part and without notifying the supplier from whom the diesel fuel was originally purchased of that act.

Any person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 60706.

Each shipment illegally diverted or illegally returned constitutes a separate offense. The unit of each shipment is the cargo of one vessel, one railroad car load, one automobile truck load, one truck and trailer load, one drum, one case, or one can.

chapter: 11. Violations

path: 2. OTHER TAXES > 31. DIESEL FUEL TAX LAW > 11. Violations


text:
It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold diesel fuel from export, or to divert it from interstate or foreign transit begun in this state, or to return it to this state for sale or use so as to avoid any of the taxes imposed by this part.

Each shipment illegally diverted or illegally returned constitutes a separate offense. The unit of each shipment is the cargo of one vessel, one railroad car load, one automobile truck load, one truck and trailer load, one drum, one barrel, one case, or one can.

Any person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 60706.


text: Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections 60120 and 60122.

history: (History: Amended by Stats. 1995, Ch. 555, Sec. 96. Effective January 1, 1996.)


text: Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.


text:
(a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor punishable as provided in Section 60706.

(b) Any person who willfully aids or assists in, or procures, counsels, or advises in the preparation or presentation under, or in connection with any matter arising under this part, of a return, affidavit, claim, or other document which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document is guilty of a misdemeanor punishable as provided in Section 60706.


text: Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in a county jail not exceeding six months, or by both fine and imprisonment in the discretion of the court.


text: In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court’s discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose of removal or removed, or offered for removal, or entry, or entered, or for sale, or actually sold, or offered for sale, or for the purpose of use, or actually used, or for the purpose of delivery into a fuel tank, or actually delivered into a fuel tank, or offered for delivery into a fuel tank, in violation of Section 60706, as determined by the court. Proceeds of the assessed penalty shall be distributed to the treasurer of the county in which the action was brought. After reimbursing the prosecuting agency for its costs of prosecution, and after deducting the county’s reasonable costs of administration, the remaining proceeds shall be distributed to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Funds distributed pursuant to this section to the Motor Vehicle Fuel Account shall be available, upon appropriation by the Legislature, to pay administrative costs of the board to enforce this part.

history: (History: Amended by Stats. 1996, Ch. 124, Sec. 108. Effective January 1, 1997.)


text: Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, or two, or three years, or both the fine and imprisonment in the discretion of the court.


text: In addition to the fine or imprisonment, or both, each person convicted under Section 60707 shall pay, in the court’s discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose of removal or removed, or offered for removal, or entry, or entered, or for the purpose of sale, or actually sold, or offered for sale, or for the purpose of use, or actually used, or delivery into a fuel tank, or delivered into a fuel tank, or offered for delivery into a fuel tank, in violation of Section 60707, as determined by the court. Proceeds of the assessed penalty shall be distributed to the treasurer of the county in which the action was brought. After reimbursing the prosecuting agency for its costs of prosecution, and after deducting the county’s reasonable costs of administration, the remaining proceeds shall be distributed to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Funds distributed pursuant to this section to the Motor Vehicle Fuel Account shall be available, upon appropriation by the Legislature, to pay administrative costs of the board to enforce this part.

history: (History: Amended by Stats. 1996, Ch. 124, Sec. 109. Effective January 1, 1997.)


text: Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later.


text:
(a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collected by the board in any manner provided by law for collection of a delinquent diesel fuel tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes.

(2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the board.

(b) Part 31 (commencing with Section 60001) shall apply to amounts collected under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section.

(c) Notwithstanding Chapter 8 (commencing with Section 60501), a refund or credit shall not be allowed for any amounts paid or payments applied under this section.

(d) Amounts authorized to be collected pursuant to this section may accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under Section 6591.5 from and after the date the amounts are established on the records of the board.

(e) Amounts authorized to be collected pursuant to this section are not subject to any statute of limitations set forth in Chapter 7 (commencing with Section 60401).

(f) Notwithstanding Sections 60441 to 60445, inclusive, or Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, any portion of the amounts authorized to be collected under this section that remain unsatisfied may be collected by the recording of a notice of state tax lien. The board may record or extend a recorded notice of state tax lien at any time until the amount due, including any accrued interest, is paid in full.

(g) This section shall apply on and after January 1, 2012, to amounts authorized to be collected pursuant to this section that are due and payable to the board before, on, or after January 1, 2012.

history: (History: Added by Stats. 2011, Ch. 727, Sec. 20. (AB 242) Effective January 1, 2012.)


text:
For the purposes of this part, the following definitions shall apply:

(a) “Applicable entity” means the following:

(1) A carrier licensed or otherwise authorized to offer health coverage with respect to minimum essential coverage, including coverage in a catastrophic plan, that is not described in paragraph (3) or (4).

(2) An employer or other sponsor of an employment-based health plan with respect to employment-based minimum essential coverage

(3) The State Department of Health Care Services and county welfare departments with respect to coverage under a state program.

(4) The Exchange with respect to individual health plans, except catastrophic plans, on the Exchange.

(5) Any other provider of minimum essential coverage, including the University of California with respect to coverage under a student health insurance program.

(b) “Applicable dependent” has the same meaning as defined in Section 100710 of the Government Code.

(c) “Applicable household income” means, with respect to a responsible individual for a taxable year, an amount equal to the sum of the modified adjusted gross income of all applicable household members who were required to file a tax return under Chapter 2 (commencing with Section 18501) of Part 10.2 for the taxable year.

(d) “Applicable household members” means, with respect to a responsible individual, all of the following persons:

(1) The responsible individual.

(2) The responsible individual’s applicable spouse.

(3) The responsible individual’s applicable dependents.

(e) “Applicable individual” has the same meaning as defined in Section 100710 of the Government Code.

(f) “Applicable spouse” has the same meaning as defined in Section 100710 of the Government Code.

(g) “Dependent” has the same meaning as defined in Section 17056 of the Revenue and Taxation Code.

(h) “Exchange” means the California Health Benefit Exchange, also known as Covered California, established pursuant to Title 22 (commencing with Section 100500).

(i) “Household size” means, with respect to a responsible individual, the number of applicable household members.

(j) “Modified adjusted gross income” means adjusted gross income, as defined in Section 17072, increased by both of the following:

(1) The amount of interest received or accrued by the individual during the taxable year that is exempt from tax, unless the interest is exempt from tax under the United States Constitution or the California Constitution.

(2) Foreign-earned income, foreign housing exclusion, or foreign housing deduction under Section 911 of the Internal Revenue Code.

(k) “Premium assistance” means the amount of credit allowable under Section 36B of the Internal Revenue Code of 1986 and any premium assistance subsidies administered pursuant to Title 25 (commencing with Section 100800) of the Government Code.

(l) “Qualified health plan” has the same meaning as defined in Section 1301 of the federal Patient Protection and Affordable Care Act (Public Law 111-148), as amended by the federal Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).

(m) (1) Except as provided in paragraphs (2) and (3), “responsible individual” means an applicable individual who is required to file a return under Chapter 2 (commencing with Section 18501) of Part 10.2 and who is either of the following:

(A) An applicable individual required to be enrolled in and maintain minimum essential coverage, pursuant to subdivision (a) of Section 100705 of the Government Code.

(B) An applicable individual required to ensure that a person who qualifies as the applicable individual’s applicable spouse or applicable dependent is enrolled in and maintains minimum essential coverage for that month, pursuant to subdivision (b) of Section 100705 of the Government Code.

(2) If two applicable individuals file a joint return, only one shall be considered the responsible individual for purposes of calculating the penalty as determined by the Franchise Tax Board.

(3) If a dependent files a return, only the dependent or the individual claiming the dependent, but not both, shall be considered the responsible individual for purposes of calculating the penalty as determined by the Franchise Tax Board.

history: (History: Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)

path: 2. OTHER TAXES > 32. Individual Shared Responsibility Penalty


text: For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.

history: (History: Added by Stats. 2020, Ch. 38, Sec. 7. (AB 2257) Effective September 4, 2020.)

part: 32. Individual Shared Responsibility Penalty


text:
(a) The Legislature finds and declares both of the following:

(1) The reporting requirement provided for in this section is necessary for the successful implementation of the penalty imposed by Section 61010. In particular, this requirement provides the only widespread source of third-party reporting to help applicable individuals and the Franchise Tax Board verify whether an applicable individual maintains minimum essential coverage. There is compelling evidence that third-party reporting is crucial for ensuring compliance with those tax provisions.

(2) The reporting requirement in this section has been narrowly tailored to support compliance with the penalty imposed by Section 61010, while imposing only an incidental burden on reporting entities. In particular, the information required to be reported under this section is limited to the information already required to be reported under a similar federal reporting requirement under Section 6055 of the Internal Revenue Code of 1986. In addition, this section provides that its reporting requirement may be satisfied by providing the same information that is currently reported under that federal requirement.

(b) For purposes of administering the penalty imposed by this part on applicable individuals who fail to maintain minimum essential coverage as required by Title 24 of the Government Code:

(1) An applicable entity that provides minimum essential coverage to an individual during a calendar year shall, at the time the Franchise Tax Board prescribes, make a return to the Franchise Tax Board in the form and manner described in subdivision (c) or (d) on or before March 31 of the year following the calendar year for which the return is required.

(2) An applicable entity described in paragraph (2) of subdivision (a) of Section 61000 shall not be required to make the return specified in paragraph (1) if the applicable entity that is described in paragraph (1) of subdivision (a) of Section 61000 makes that return.

(c) Except as provided in subdivision (d), an applicable entity shall make a return that complies with all of the following:

(1) Is in the form as the Franchise Tax Board prescribes.

(2) Contains the name, address, and taxpayer identification number of the applicable individual and the name and taxpayer identification number of each other individual who receives coverage under the policy.

(3) Contains the dates during which the individuals specified in paragraph (2) were covered under minimum essential coverage during the calendar year.

(4) Contains any other information as the Franchise Tax Board may require.

(d) Notwithstanding the requirements of subdivision (c), a return complies with the requirements of this section if it is in the form of, and includes the information contained in, a return described in Section 6055 of the Internal Revenue Code of 1986, as that section is in effect on December 15, 2017.

(e) Except as provided in subdivision (g), an applicable entity required to make a return under subdivision (b) shall provide to each primary subscriber, primary policyholder, primary insured, employee, former employee, uniformed services sponsor, parent, or other related person named on an application who enrolls one or more individuals, including themselves, in minimum essential coverage a written statement in the form and manner described in subdivision (f) on or before January 31 of the year following the calendar year for which the return is required under subdivision (b).

(f) The written statement required by subdivision (e) shall include both of the following:

(1) The name and address of the person required to make the return and the telephone number of the contact information for that person.

(2) The information required to be shown on the return, as specified in subdivision (c).

(g) Notwithstanding subdivisions (e) and (f), the requirements of this section may be satisfied by a written statement provided to an individual under Section 6055 of the Internal Revenue Code of 1986, as that section is in effect and interpreted on December 15, 2017.

(h) In the case of coverage provided by an applicable entity that is a governmental unit or an agency or instrumentality of that unit, the officer or employee who enters into the agreement to provide the coverage, or the person appropriately designated for purposes of this section, shall be responsible for the returns and statements required by this section.

(i) An applicable entity may contract with third-party service providers, including insurance carriers, to provide the returns and statements required by this section.

(j) Except for the applicable entities described in paragraphs (3) and (4) of subdivision (a) of Section 61000, a penalty shall be imposed on an applicable entity that fails to make a return as required by subdivision (b) in an amount of fifty dollars ($50) per applicable individual covered by the applicable entity for a taxable year in which the failure occurs.


text:
(a) A penalty in the amount determined under Section 61015 shall be imposed on a responsible individual for a failure by the responsible individual, the applicable spouse, or an applicable dependent to enroll in and maintain minimum essential coverage pursuant to Section 100705 of the Government Code for one or more months, except as provided in Section 61020 and 61023. This penalty shall be referred to as the Individual Shared Responsibility Penalty.

(b) A penalty imposed by this section with respect to any month shall be included with a responsible individual’s return under Chapter 2 (commencing with Section 18501) of Part 10.2 for the taxable year that includes that month.

(c) If an individual with respect to whom a penalty is imposed by this section for any month is a dependent of another individual for the other individual’s taxable year, including that month, the other individual shall be solely liable for that penalty.

(d) If a responsible individual with respect to whom a penalty is imposed pursuant to this section for any month files a joint return for the taxable year, including that month, that responsible individual and the spouse or domestic partner of the individual shall be jointly and severally liable for the penalty imposed.


text:
(a) The amount of the Individual Shared Responsibility Penalty imposed on a responsible individual for a taxable year with respect to the failures described in Section 61010 shall be equal to the lesser of either of the following amounts:

(1) The sum of the monthly penalty amounts determined under subdivision (b) for months in the taxable year during which one or more of the failures described in Section 61010 occurred.

(2) An amount equal to one-twelfth of the state average premium for qualified health plans that have a bronze level of coverage for the applicable household size involved, and are offered through the Exchange for plan years beginning in the calendar year with or within which the taxable year ends, multiplied by the number of months in which a failure described in Section 61010 occurred.

(b) For purposes of subdivision (a), the monthly penalty amount with respect to a responsible individual for any month during which a failure described in Section 61010 occurred is an amount equal to one-twelfth of the greater of either of the following amounts:

(1) An amount equal to the lesser of either of the following:

(A) The sum of the applicable dollar amounts for all applicable household members who failed to enroll in and maintain minimum essential coverage pursuant to Section 100705 of the Government Code during the month, except as provided by Section 61023.

(B) Three hundred percent of the applicable dollar amount determined for the calendar year during which the taxable year ends.

(2) An amount equal to 2.5 percent of the excess of the responsible individual’s applicable household income for the taxable year over the amount of gross income that would trigger the responsible individual’s requirement to file a state income tax return under Section 18501, also referred to as the applicable filing threshold, for the taxable year.

(c) For purposes of subdivisions (a) and (b):

(1) Except as provided in paragraph (2) and subdivision (d), the applicable dollar amount is six hundred ninety-five dollars ($695).

(2) If an applicable individual has not attained 18 years of age as of the beginning of a month, the applicable dollar amount with respect to that individual for that month shall be equal to one-half of the applicable dollar amount as provided in paragraph (1) or subdivision (d).

(3) The maximum monthly penalty, under paragraph (1) or (2) of subdivision (a), for a responsible individual with an applicable household size of five or more individuals equals the maximum monthly penalty for a responsible individual with an applicable household size of five individuals.

(d) In the case of a calendar year beginning after 2019, the applicable dollar amount shall be equal to six hundred ninety-five dollars ($695) and increased as follows:

(1) An amount equal to six hundred ninety-five dollars ($695) multiplied by the cost-of-living adjustment determined pursuant to paragraph (2).

(2) A cost-of-living adjustment for a calendar year is an amount equal to the percentage by which the California Consumer Price Index for all items in the preceding calendar year exceeds the California Consumer Price Index for all items for the 2016 calendar year.

(3) If the amount of an increase under paragraph (1) is not a multiple of fifty dollars ($50), that increase shall be rounded down to the next multiple of fifty dollars ($50).

(4) No later than August 1 of each year, the Department of Industrial Relations shall annually transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the prior calendar year to June of the current calendar year, inclusive.

(e) For taxable years during which the Franchise Tax Board determines that a federal shared responsibility penalty applies, the Individual Shared Responsibility Penalty shall be reduced, but not below zero, by the amount of the federal penalty imposed on the responsible individual for each month of the taxable year during which the Individual Shared Responsibility Penalty is imposed.

history: (History: Amended by Stats. 2020, Ch. 8, Sec. 17. (AB 85) Effective June 29, 2020.)


text:
An Individual Shared Responsibility Penalty shall not be imposed on a responsible individual for a month in which any of the following circumstances apply:

(a) If the responsible individual’s required contribution, determined on an annual basis, for coverage for the month exceeds 8.3 percent of that responsible individual’s applicable household income for the taxable year.

(1) For purposes of applying this subdivision, a responsible individual’s applicable household income shall be increased by any exclusion from gross income for any portion of the required contribution made through a salary reduction arrangement for any applicable household member.

(2) For purposes of this subdivision, the term “required contribution” means either of the following:

(A) In the case of a responsible individual eligible to purchase minimum essential coverage consisting of coverage through an eligible employer-sponsored plan, the portion of the annual premium that would be paid by the responsible individual, without regard to whether paid through salary reduction or otherwise, for self-only coverage.

(B) In the case of a responsible individual eligible only to purchase minimum essential coverage in the individual market, the annual premium for the lowest cost bronze plan available in the individual market through the Exchange in the rating area in which the individual resides, reduced by any premium assistance for the taxable year determined as if the responsible individual was covered by a qualified health plan offered through the Exchange for the entire taxable year.

(3) For purposes of subparagraph (A) of paragraph (2), if a responsible individual is eligible for minimum essential coverage through an employer by reason of a relationship to an applicable household member, the determination under this subdivision shall be made by reference to the portion of the premium required to be paid by the applicable household member for family coverage.

(4) In the case of plan years beginning in any calendar year after 2019, this subdivision shall be applied by substituting for “8.3 percent” an amount equal to 8 percent increased by the amount the United States Secretary of Health and Human Services determines reflects the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for that period. If the United States Secretary of Health and Human Services fails to determine this percentage for a calendar year, the Exchange shall determine the percentage.

(b) If the responsible individual’s applicable household income for the taxable year containing the month is less than the amount of adjusted gross income specified in paragraph (1) or (2) of subdivision (a) of Section 18501 for that taxable year.

(c) If the responsible individual’s gross income for the taxable year containing the month is less than the amount specified in paragraph (3) of subdivision (a) of Section 18501.

history: (History: Amended by Stats. 2020, Ch. 8, Sec. 18. (AB 85) Effective June 29, 2020.)


text:
An Individual Shared Responsibility Penalty shall not be imposed with respect to an applicable household member for a month if the last day of the month occurred during a period in which the applicable household member did not maintain minimum essential coverage for a continuous period of three months or less.

(a) The length of a continuous period shall be determined without regard to the calendar years in which months in that period occur.

(b) If a continuous period is greater than the period allowed under this subdivision, an exception shall not be provided under this subdivision for any month in the period.

(c) If there is more than one continuous period described in this subdivision covering months in a calendar year, the exception provided by this subdivision shall only apply to months in the first of those periods.

(d) The Franchise Tax Board may prescribe rules for the collection of the penalty imposed by this section in cases where continuous periods include months in more than one taxable year.


text:
(a) The Franchise Tax Board’s civil authority and procedures for purposes of compliance with notice and other due process requirements imposed by law to collect income taxes shall be applicable to the collection of the Individual Shared Responsibility Penalty.

(b) The Individual Shared Responsibility Penalty shall be paid upon notice and demand by the Franchise Tax Board, and shall be assessed and collected pursuant to Part 10.2 (commencing with Section 18401), except as follows:

(1) If an applicable individual fails to timely pay the Individual Shared Responsibility Penalty, the applicable individual shall not be subject to a criminal prosecution or penalty with respect to that failure.

(2) The Franchise Tax Board shall not file a notice of lien with respect to any real property of an applicable individual by reason of any failure to pay the Individual Shared Responsibility Penalty, or levy any real property with respect to that failure.

(3) For the purpose of collecting the Individual Shared Responsibility Penalty, Article 1 (commencing with Section 19201) of Chapter 5 of Part 10.2 shall not apply.

(c) The Franchise Tax Board shall integrate enforcement of the Individual Shared Responsibility Penalty into existing activities, protocols, and procedures, including audits, enforcement actions, and taxpayer education efforts.


text:
(a) The Franchise Tax Board may, in consultation with the Exchange, adopt regulations that are necessary and appropriate to implement this part.

(b) It is the intent of the Legislature that, in construing this part, the regulations promulgated by under Section 5000A of the Internal Revenue Code as of December 15, 2017, notwithstanding the specified date in paragraph (1) of subdivision (a) of Section 17024.5, shall apply to the extent that those regulations do not conflict with this part or regulations promulgated by the Franchise Tax Board pursuant to subdivision (a) in consultation with the Exchange.

(c) Until January 1, 2022, the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this part.

history: (History: Amended by Stats. 2020, Ch. 8, Sec. 19. (AB 85) Effective June 29, 2020.)


text: Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the Health Care Affordability Reserve Fund.

history: (History: Repealed and added by Stats. 2023, Ch. 42, Sec. 61. (AB 118) Effective July 10, 2023.)


text: The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.


text:
The Franchise Tax Board shall annually publish on its internet website all of the following information:

(a) The number of applicable households paying the penalty and the average penalty amount by applicable household income level.

(b) The number of applicable households paying the penalty in each county and statewide.

(c) The total penalty amount collected.

(d) The number and type of most commonly claimed exemptions.

(e) The number and total penalty amounts collected under subdivision (j) of Section 61005.


text:
(a) On or before March 1, 2022, and annually on or before March 1 thereafter, the Franchise Tax Board shall report to the Legislature on information regarding this part and Title 24 (commencing with Section 100700) and Title 25 (commencing with Section 100800) of the Government Code, including all of the following:

(1) The total number of applicable households paying the penalty and the total number of dependents for whom applicable households pay the penalty, by county and by adjusted gross income class.

(2) The total penalty amounts imposed, by county and by adjusted gross income class.

(3) The total statewide penalty amount imposed.

(4) The total number of exemptions applied, and the most common qualifications for exemptions applied.

(5) The number of applicable households who pay the penalty and the number of dependents claimed by applicable households who pay the penalty, by federal poverty level category. The federal poverty level shall be estimated using adjusted gross income and number of individuals in the tax household, using the following categories:

(A) At or between 0 percent and 138 percent of the federal poverty level.

(B) At or between 139 percent and 266 percent of the federal poverty level.

(C) At or between 267 percent and 400 percent of the federal poverty level.

(D) At or above 401 percent of the federal poverty level.

(6) The number and amount of state financial subsidies paid and adjustments made through reconciliation, by county and by federal poverty level category as described in paragraph (5).

(b) The report shall be submitted pursuant to Section 9795 of the Government Code.

history: (History: Added by Stats. 2019, Ch. 801, Sec. 1. (AB 414) Effective January 1, 2020.)


kind: division

title: PROPERTY TAXATION

path: 1. PROPERTY TAXATION


kind: part

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION


kind: chapter

title: Base Year Values

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 1. Base Year Values


title: Change in Ownership and Purchase

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 2. Change in Ownership and Purchase


title: New Construction

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3. New Construction


path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date


kind: article

title: Definitions and General Provisions

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 1. Definitions and General Provisions


title: Assessments on the Supplemental Roll

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 2. Assessments on the Supplemental Roll


title: Application of Inflation Rate

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 2.5. Application of Inflation Rate


title: Exemptions

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 3. Exemptions


title: Notice of Assessment

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 4. Notice of Assessment


path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 5. Transmittal of Supplemental Assessments to the Auditor


title: Collection of Supplemental Taxes

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 6. Collection of Supplemental Taxes


title: Reimbursement for County Costs

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 6.5. Reimbursement for County Costs


title: Disposition of Revenues

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 7. Disposition of Revenues


title: Effective Date

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 3.5. Change in Ownership and New Construction After the Lien Date > 8. Effective Date


title: Assessment Appeals

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 4. Assessment Appeals


title: Taxpayer Reporting

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 5. Taxpayer Reporting


title: Property Tax Rates

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 5.5. Property Tax Rates


title: Allocation of Property Tax Revenue

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue


title: Definitions and Administration

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue > 1. Definitions and Administration


title: Basic Revenue Allocations

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue > 2. Basic Revenue Allocations


title: Revenue Allocation Shifts for Education

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue > 3. Revenue Allocation Shifts for Education


path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue > 4. Tax Equity Allocations for Certain Cities


path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue > 5. Jurisdictional Changes and Negotiated Transfers


title: Miscellaneous Provisions

path: 1. PROPERTY TAXATION > 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION > 6. Allocation of Property Tax Revenue > 6. Miscellaneous Provisions


title: GENERAL PROVISIONS

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS


title: Construction

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 1. Construction


title: Administrative Provisions

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 2. Administrative Provisions


title: Disaster Relief

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 2.5. Disaster Relief


title: Disaster Relief for Manufactured Homes

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 2.6. Disaster Relief for Manufactured Homes


title: Limitation of Actions

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 3. Limitation of Actions


title: Disaster Relief

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 4. Disaster Relief


title: Disaster Relief: Tax Deferral

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 5. Disaster Relief: Tax Deferral


title: Earthquake and Fire Disaster Relief

path: 1. PROPERTY TAXATION > 1. GENERAL PROVISIONS > 6. Earthquake and Fire Disaster Relief


title: ASSESSMENT

path: 1. PROPERTY TAXATION > 2. ASSESSMENT


title: Taxation Base

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 1. Taxation Base


title: Taxable and Exempt Property

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 1. Taxation Base > 1. Taxable and Exempt Property


title: Procedure to Claim Exemptions

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 1. Taxation Base > 2. Procedure to Claim Exemptions


title: Late Exemption Claims

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 1. Taxation Base > 2.5. Late Exemption Claims


title: Audit of Veterans’ Exemption Claims

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 1. Taxation Base > 3. Audit of Veterans’ Exemption Claims


path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 2. Legal Description of Lands for Assessment Purposes


title: Assessment Generally

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally


title: General Requirements

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 1. General Requirements


title: Assessment of Implements of Husbandry

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 1.3. Assessment of Implements of Husbandry


path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction


title: Valuation of Timberland and Timber

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 1.7. Valuation of Timberland and Timber


title: Historical Property

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 1.9. Historical Property


title: Information From Taxpayer

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 2. Information From Taxpayer


title: Change in Ownership Reporting

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 2.5. Change in Ownership Reporting


title: Arbitrary and Penal Assessments

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 3. Arbitrary and Penal Assessments


title: Property Escaping Assessment

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 4. Property Escaping Assessment


title: Tax Deeded Property

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 5. Tax Deeded Property


title: Assessment Roll

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 6. Assessment Roll


title: Information to Other Taxing Agencies

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 7. Information to Other Taxing Agencies


title: Appraiser Qualifications

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 8. Appraiser Qualifications


title: Assessment Analyst Certificates

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 8.5. Assessment Analyst Certificates


title: Consultant Contracts

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 3. Assessment Generally > 9. Consultant Contracts


path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally


title: General Provisions

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally > 1. General Provisions


title: Assessments

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally > 2. Assessments


path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally > 3. Reassessments and Allocation Corrections


path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally > 4. Assessment Estimates and Assessment Roll


title: Property Statements

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally > 5. Property Statements


path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 4. Assessment by State Board of Equalization Generally > 6. State Assessed Property Escaping Assessment


title: Special Types of Property

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 5. Special Types of Property


title: Generally

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 5. Special Types of Property > 1. Generally


title: Goods in Transit

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 5. Special Types of Property > 2. Goods in Transit


title: Vessels

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 5. Special Types of Property > 5. Vessels


title: Certificated Aircraft

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 5. Special Types of Property > 6. Certificated Aircraft


title: Fractionally Owned Aircraft

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 5. Special Types of Property > 7. Fractionally Owned Aircraft


title: Assessor’s Office Equipment

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 6. Assessor’s Office Equipment


title: Responsibility of Assessor

path: 1. PROPERTY TAXATION > 2. ASSESSMENT > 7. Responsibility of Assessor


title: EQUALIZATION

path: 1. PROPERTY TAXATION > 3. EQUALIZATION


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization


title: Generally

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization > 1. Generally


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization > 1.5. Equalization by Assessment Appeals Board


title: Assessment Hearing Officers

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization > 1.7. Assessment Hearing Officers


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization > 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County


title: Duties of Auditor

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization > 2. Duties of Auditor


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1. Equalization by County Board of Equalization > 4. Equalization with Assistance of Appraisal Commission


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards


title: Findings and Declarations

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 1. Findings and Declarations


title: Definitions

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 2. Definitions


title: Establishment and Procedure

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 3. Establishment and Procedure


title: Organization

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 4. Organization


title: Lead Clerk

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 5. Lead Clerk


title: Admission and Withdrawal

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 6. Admission and Withdrawal


title: Repeal Date

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 1.5. Multijurisdictional Assessment Appeals Boards > 7. Repeal Date


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 2. Equalization by State Board of Equalization


title: Generally

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 2. Equalization by State Board of Equalization > 1. Generally


path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 2. Equalization by State Board of Equalization > 1.5. Review of Assessment of Publicly Owned Property


title: The Equalized County Assessment Roll

path: 1. PROPERTY TAXATION > 3. EQUALIZATION > 3. The Equalized County Assessment Roll


path: 1. PROPERTY TAXATION > 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES


title: LEVY OF TAX

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX


title: Determination of Tax

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 1. Determination of Tax


title: Effect of Tax

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 2. Effect of Tax


path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State


title: Definitions

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 1. Definitions


title: General Provisions

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 2. General Provisions


path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 3. Method of Providing Reimbursement Revenue for Costs Mandated by State


title: Maximum Property Tax Rates

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 4. Maximum Property Tax Rates


title: Additional Property Tax Rates

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 5. Additional Property Tax Rates


title: Tax Rate Limit Elections

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 6. Tax Rate Limit Elections


path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 7. Governmental Reorganization: Effect on Maximum Property Tax Rates


path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 8. Functional Consolidation: Effect on Maximum Property Tax Rates


title: Reporting Tax Levies

path: 1. PROPERTY TAXATION > 4. LEVY OF TAX > 3. Reimbursement for Costs Mandated by the State > 9. Reporting Tax Levies


title: COLLECTION OF TAXES

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES


title: Medium of Payment

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 1. Medium of Payment


title: Collection Generally

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 2. Collection Generally


title: Collection in Equal Installments

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 2.1. Collection in Equal Installments


path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 2.3. Return of Replicated Property Tax Payments


title: Collection of Part of an Assessment

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 3. Collection of Part of an Assessment


title: General Provisions and Definitions

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 3. Collection of Part of an Assessment > 1. General Provisions and Definitions


title: Payments

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 3. Collection of Part of an Assessment > 2. Payments


path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 3. Collection of Part of an Assessment > 3. Applications and Computations for Separate Assessments


title: Collection of Taxes

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 3.3. Collection of Taxes


title: Collection on the Unsecured Roll

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 4. Collection on the Unsecured Roll


title: General Provisions

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 4. Collection on the Unsecured Roll > 1. General Provisions


title: Seizure and Sale

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 4. Collection on the Unsecured Roll > 2. Seizure and Sale


title: Suits for Taxes

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 5. Suits for Taxes


title: Unsecured Roll Summary Judgment

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 6. Unsecured Roll Summary Judgment


title: Warrant for Collection of Taxes

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 7. Warrant for Collection of Taxes


title: Tax Delinquent Vessels

path: 1. PROPERTY TAXATION > 5. COLLECTION OF TAXES > 8. Tax Delinquent Vessels


title: TAX SALES

path: 1. PROPERTY TAXATION > 6. TAX SALES


path: 1. PROPERTY TAXATION > 6. TAX SALES > 1. Publication of Delinquent List and Notice of Sale


title: Generally

path: 1. PROPERTY TAXATION > 6. TAX SALES > 1. Publication of Delinquent List and Notice of Sale > 1. Generally


title: Deeds to the State

path: 1. PROPERTY TAXATION > 6. TAX SALES > 1. Publication of Delinquent List and Notice of Sale > 1.5. Deeds to the State


title: Published Delinquent List

path: 1. PROPERTY TAXATION > 6. TAX SALES > 1. Publication of Delinquent List and Notice of Sale > 1.7. Published Delinquent List


title: Alternative Method of Publication

path: 1. PROPERTY TAXATION > 6. TAX SALES > 1. Publication of Delinquent List and Notice of Sale > 1.8. Alternative Method of Publication


title: Sale by Operation of Law

path: 1. PROPERTY TAXATION > 6. TAX SALES > 2. Sale by Operation of Law


title: General Provisions

path: 1. PROPERTY TAXATION > 6. TAX SALES > 2. Sale by Operation of Law > 1. General Provisions


title: Medium of Payment

path: 1. PROPERTY TAXATION > 6. TAX SALES > 2.2. Medium of Payment


path: 1. PROPERTY TAXATION > 6. TAX SALES > 7. Sale to Private Parties After Deed to State


path: 1. PROPERTY TAXATION > 6. TAX SALES > 8. Deed to State, County or Public Agencies


title: General Provisions

path: 1. PROPERTY TAXATION > 6. TAX SALES > 8. Deed to State, County or Public Agencies > 1. General Provisions


title: Purchase from the State

path: 1. PROPERTY TAXATION > 6. TAX SALES > 8. Deed to State, County or Public Agencies > 2. Purchase from the State


title: Sales Between Taxing Agencies

path: 1. PROPERTY TAXATION > 6. TAX SALES > 8. Deed to State, County or Public Agencies > 3. Sales Between Taxing Agencies


path: 1. PROPERTY TAXATION > 6. TAX SALES > 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


title: REDEMPTION

path: 1. PROPERTY TAXATION > 7. REDEMPTION


title: Redemption Generally

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 1. Redemption Generally


title: Redemption of Part of Assessment

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 2. Redemption of Part of Assessment


title: General Provisions and Definitions

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 2. Redemption of Part of Assessment > 1. General Provisions and Definitions


title: Payments

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 2. Redemption of Part of Assessment > 2. Payments


title: Applications and Computations

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 2. Redemption of Part of Assessment > 3. Applications and Computations


path: 1. PROPERTY TAXATION > 7. REDEMPTION > 3. Redemption After Payment of Delinquent Taxes in Installments


title: General Provisions

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 3. Redemption After Payment of Delinquent Taxes in Installments > 1. General Provisions


title: Permanent Installment Plan

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 3. Redemption After Payment of Delinquent Taxes in Installments > 2. Permanent Installment Plan


title: Credits and Distribution

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 3. Redemption After Payment of Delinquent Taxes in Installments > 5. Credits and Distribution


title: Preparation of Abstract Lists

path: 1. PROPERTY TAXATION > 7. REDEMPTION > 4. Preparation of Abstract Lists


title: TAX CERTIFICATES

path: 1. PROPERTY TAXATION > 7.5. TAX CERTIFICATES


title: General Definitions

path: 1. PROPERTY TAXATION > 7.5. TAX CERTIFICATES > 1. General Definitions


title: Authorization and Administration

path: 1. PROPERTY TAXATION > 7.5. TAX CERTIFICATES > 2. Authorization and Administration


title: Sale of Tax Certificates

path: 1. PROPERTY TAXATION > 7.5. TAX CERTIFICATES > 3. Sale of Tax Certificates


title: DISTRIBUTION

path: 1. PROPERTY TAXATION > 8. DISTRIBUTION


title: Generally

path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 1. Generally


title: Secured Roll

path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 1a. Secured Roll


title: Unsecured Roll

path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 1b. Unsecured Roll


title: Redemptions

path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 1c. Redemptions


title: Delinquent Unsecured Roll

path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 1d. Delinquent Unsecured Roll


path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property


path: 1. PROPERTY TAXATION > 8. DISTRIBUTION > 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds


title: CORRECTIONS, CANCELLATIONS, AND REFUNDS

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS


title: General Provisions

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 1. General Provisions


title: Corrections

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 2. Corrections


title: Generally

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 2. Corrections > 1. Generally


title: Errors on the Board Roll

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 2. Corrections > 2. Errors on the Board Roll


title: Incorrect Application of Payments

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 2. Corrections > 3. Incorrect Application of Payments


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 2. Corrections > 4. Incorrect Application of Payment on Redemption


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 3. Enforcement of Tax After Erroneous Proceedings


title: Cancellations

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations


title: Generally

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations > 1. Generally


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations > 1.5. Cancellation of Assessments on State-Assessed Property


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations > 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations > 3. Cancellation of Assessments on Public Lands on Application of Property Owner


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations > 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 4. Cancellations > 5. Cancellation of Taxes on Exempt Property


title: Refunds

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 5. Refunds


title: Refunds Generally

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 5. Refunds > 1. Refunds Generally


title: Refund Actions by Taxpayers

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 5. Refunds > 2. Refund Actions by Taxpayers


title: Interest on Refunds

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 5. Refunds > 2.5. Interest on Refunds


title: Action by Public Agency

path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 5. Refunds > 3. Action by Public Agency


path: 1. PROPERTY TAXATION > 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS > 5. Refunds > 3.5. Scope of Judicial Review of Assessments in Refund Actions


title: AIRCRAFT ASSESSMENT AND TAXATION

path: 1. PROPERTY TAXATION > 10. AIRCRAFT ASSESSMENT AND TAXATION


title: General Provisions and Definitions

path: 1. PROPERTY TAXATION > 10. AIRCRAFT ASSESSMENT AND TAXATION > 1. General Provisions and Definitions


title: Exemptions

path: 1. PROPERTY TAXATION > 10. AIRCRAFT ASSESSMENT AND TAXATION > 2. Exemptions


title: Assessment

path: 1. PROPERTY TAXATION > 10. AIRCRAFT ASSESSMENT AND TAXATION > 3. Assessment


title: Levy

path: 1. PROPERTY TAXATION > 10. AIRCRAFT ASSESSMENT AND TAXATION > 4. Levy


title: Distribution

path: 1. PROPERTY TAXATION > 10. AIRCRAFT ASSESSMENT AND TAXATION > 6. Distribution


title: TAXATION OF RACEHORSES

path: 1. PROPERTY TAXATION > 12. TAXATION OF RACEHORSES


title: General Provisions and Definitions

path: 1. PROPERTY TAXATION > 12. TAXATION OF RACEHORSES > 1. General Provisions and Definitions


title: Imposition of Tax

path: 1. PROPERTY TAXATION > 12. TAXATION OF RACEHORSES > 2. Imposition of Tax


title: Exemptions

path: 1. PROPERTY TAXATION > 12. TAXATION OF RACEHORSES > 3. Exemptions


title: Collection

path: 1. PROPERTY TAXATION > 12. TAXATION OF RACEHORSES > 4. Collection


title: Administration

path: 1. PROPERTY TAXATION > 12. TAXATION OF RACEHORSES > 5. Administration


title: TAXATION OF MANUFACTURED HOMES

path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES


title: General Provisions and Definitions

path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES > 1. General Provisions and Definitions


title: Determination of Taxable Values

path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES > 2. Determination of Taxable Values


title: Change in Ownership

path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES > 3. Change in Ownership


title: New Construction

path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES > 4. New Construction


title: Collection of Taxes on Mobilehomes

path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES > 5. Collection of Taxes on Mobilehomes


path: 1. PROPERTY TAXATION > 13. TAXATION OF MANUFACTURED HOMES > 6. Administrative and Miscellaneous Provisions


title: PROPERTY TAXPAYERS' BILL OF RIGHTS

path: 1. PROPERTY TAXATION > 14. PROPERTY TAXPAYERS' BILL OF RIGHTS


title: OTHER TAXES

path: 2. OTHER TAXES


title: SALES AND USE TAXES

path: 2. OTHER TAXES > 1. SALES AND USE TAXES


title: General Provisions and Definitions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1. General Provisions and Definitions


title: Streamlined Sales Tax Project

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1.5. Streamlined Sales Tax Project


title: Marketplace Facilitator Act

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1.7. Marketplace Facilitator Act


title: General Provisions and Definitions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1.7. Marketplace Facilitator Act > 1. General Provisions and Definitions


title: Registration and Collection

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1.7. Marketplace Facilitator Act > 2. Registration and Collection


title: Marketplace Facilitator Relief

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1.7. Marketplace Facilitator Act > 3. Marketplace Facilitator Relief


title: Operative Date

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 1.7. Marketplace Facilitator Act > 4. Operative Date


title: The Sales Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 2. The Sales Tax


title: Imposition of Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 2. The Sales Tax > 1. Imposition of Tax


title: Permits

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 2. The Sales Tax > 2. Permits


title: Presumptions and Resale Certificates

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 2. The Sales Tax > 3. Presumptions and Resale Certificates


path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 2. The Sales Tax > 4. Inclusion of Support Services in Sales Tax


title: The Use Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3. The Use Tax


title: Imposition of Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3. The Use Tax > 1. Imposition of Tax


title: Registration

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3. The Use Tax > 2. Registration


title: Presumptions and Resale Certificates

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3. The Use Tax > 3. Presumptions and Resale Certificates


title: Vehicle Smog Impact Fee

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3.3. Vehicle Smog Impact Fee


title: Vehicles, Vessels and Aircraft

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3.5. Vehicles, Vessels and Aircraft


title: Definitions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3.5. Vehicles, Vessels and Aircraft > 1. Definitions


title: Special Exemptions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3.5. Vehicles, Vessels and Aircraft > 2. Special Exemptions


title: Auxiliary Collection Provisions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 3.5. Vehicles, Vessels and Aircraft > 3. Auxiliary Collection Provisions


title: Exemptions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 4. Exemptions


title: General Exemptions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 4. Exemptions > 1. General Exemptions


title: Exemptions From Sales Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 4. Exemptions > 2. Exemptions From Sales Tax


title: Exemptions From Use Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 4. Exemptions > 3. Exemptions From Use Tax


title: Exemption Certificates

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 4. Exemptions > 4. Exemption Certificates


title: Determinations

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations


title: Returns and Payments

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 1. Returns and Payments


title: Prepayment

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 1.1. Prepayment


title: Payment by Electronic Funds Transfer

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 1.2. Payment by Electronic Funds Transfer


path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions


title: Deficiency Determinations

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 2. Deficiency Determinations


title: Determinations if No Return Made

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 3. Determinations if No Return Made


title: Jeopardy Determinations

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 4. Jeopardy Determinations


title: Redeterminations

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 5. Redeterminations


title: Interest and Penalties

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 5. Determinations > 6. Interest and Penalties


title: Collection of Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax


title: Security for Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 1. Security for Tax


title: Suit for Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 2. Suit for Tax


title: Judgment for Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 3. Judgment for Tax


title: Priority and Lien of Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 4. Priority and Lien of Tax


title: Warrant for Collection of Tax

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 5. Warrant for Collection of Tax


title: Seizure and Sale

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 6. Seizure and Sale


path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 7. Payment on Termination of Business and Successor’s Liability


title: Miscellaneous Provisions

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 8. Miscellaneous Provisions


path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 6. Collection of Tax > 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States


title: Overpayments and Refunds

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 7. Overpayments and Refunds


title: Claim for Refund

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 7. Overpayments and Refunds > 1. Claim for Refund


title: Suit for Refund

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 7. Overpayments and Refunds > 2. Suit for Refund


title: Recovery of Erroneous Refunds

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 7. Overpayments and Refunds > 3. Recovery of Erroneous Refunds


title: Cancellations

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 7. Overpayments and Refunds > 4. Cancellations


title: Administration

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 8. Administration


title: Administration

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 8. Administration > 1. Administration


title: Public Disclosure of Tax Delinquencies

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 8. Administration > 1.5. Public Disclosure of Tax Delinquencies


title: Tax Amnesty Program

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 8. Administration > 2. Tax Amnesty Program


title: Managed Audit Program

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 8. Administration > 2.5. Managed Audit Program


path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 8. Administration > 3. The California Taxpayers’ Bill of Rights


title: Disposition of Proceeds

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 9. Disposition of Proceeds


title: Violations

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 10. Violations


title: Res Judicata

path: 2. OTHER TAXES > 1. SALES AND USE TAXES > 11. Res Judicata


title: UNIFORM LOCAL SALES AND USE TAXES

path: 2. OTHER TAXES > 1.5. UNIFORM LOCAL SALES AND USE TAXES


title: General Provisions

path: 2. OTHER TAXES > 1.5. UNIFORM LOCAL SALES AND USE TAXES > 1. General Provisions


title: Bradley-Burns Bill of Rights

path: 2. OTHER TAXES > 1.5. UNIFORM LOCAL SALES AND USE TAXES > 2. Bradley-Burns Bill of Rights


title: MOTOR CARRIERS

path: 2. OTHER TAXES > 1.55. MOTOR CARRIERS


title: Motor Carriers of Property Permit Fee

path: 2. OTHER TAXES > 1.55. MOTOR CARRIERS > 1. Motor Carriers of Property Permit Fee


title: Motor Carrier Safety Improvement Fund

path: 2. OTHER TAXES > 1.55. MOTOR CARRIERS > 2. Motor Carrier Safety Improvement Fund


title: TRANSACTIONS AND USE TAXES

path: 2. OTHER TAXES > 1.6. TRANSACTIONS AND USE TAXES


title: General Provisions and Definitions

path: 2. OTHER TAXES > 1.6. TRANSACTIONS AND USE TAXES > 1. General Provisions and Definitions


title: Imposition of Tax

path: 2. OTHER TAXES > 1.6. TRANSACTIONS AND USE TAXES > 2. Imposition of Tax


title: Administration

path: 2. OTHER TAXES > 1.6. TRANSACTIONS AND USE TAXES > 3. Administration


title: Refunds of Unconstitutional Taxes

path: 2. OTHER TAXES > 1.6. TRANSACTIONS AND USE TAXES > 4. Refunds of Unconstitutional Taxes


title: ADDITIONAL LOCAL TAXES

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES


title: Occupancy Taxes

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 1. Occupancy Taxes


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 1.5. Local Agency Levy Powers And Limitations


title: Keep Groceries Affordable Act of 2018

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 1.8. Keep Groceries Affordable Act of 2018


title: Counties Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2. Counties Transactions and Use Tax


title: Cities Transactions And Use Taxes

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.3. Cities Transactions And Use Taxes


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.4. County of Los Angeles Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.5. County of Los Angeles Transactions and Use Tax


title: Calexico Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.6. Calexico Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.64. Qualified City Transactions And Use Taxes


title: Avalon Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.65. Avalon Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.66. Santa Fe Springs Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.7. San Diego County Justice Facilities Financing Act


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness


title: Fresno Zoological Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.85. Fresno Zoological Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.87. City of Visalia Transactions and Use Tax


title: Clearlake Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.9. Clearlake Transactions and Use Tax


title: Clovis Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.91. Clovis Transactions and Use Tax


title: Fort Bragg Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.92. Fort Bragg Transactions and Use Tax


title: Woodland Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.93. Woodland Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.94. San Joaquin County Transactions and Use Tax


title: Peninsula Corridor Joint Powers Board

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.95. Peninsula Corridor Joint Powers Board


title: Placerville Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.97. Placerville Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.98. County Transactions and Use Tax for Library Programs


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.985. West Sacramento Transactions and Use Tax


title: Sebastopol Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.99. Sebastopol Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes


title: Truckee Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 2.12. Truckee Transactions and Use Tax


title: Graffiti Prevention Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3. Graffiti Prevention Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.10. City of Victorville Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.11. City of Lancaster Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.12. City of Palmdale Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.13. City of Hercules Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.14. County of Santa Barbara Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.15. City of Carpinteria Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.16. City of Santa Maria Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.18. County of Contra Costa Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.2. City of Palo Alto Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.21. City of Los Altos Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.22. City of Santa Rosa Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.23. City of Rohnert Park Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.24. Town of Los Gatos Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.25. City of Pacifica Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.26. City of San Gabriel Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.27. City of San Pablo Transactions and Use Tax


title: Local Public Finance

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.5. Local Public Finance


title: Davis Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.6. Davis Transactions and Use Tax


title: Solano County Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.65. Solano County Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.73. Local Government Finance in the County of Alameda


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.74. Local Government Finance in the County of Santa Clara


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.75. Local Government Finance in the City of Alameda


title: Sonoma County Transactions and Use Tax

path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.76. Sonoma County Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.8. Local Government Finance in the City of El Cerrito


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.82. Local Government Finance in the Cities within the County of Solano


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.83. San Luis Obispo Council of Governments Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.85. County of Santa Cruz Transactions and Use Tax


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.9. Local Government Finance in the County of San Mateo


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.91. Local Government Finance in the County of Monterey


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.92. Local Government Finance in the City of Berkeley


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.93. Local Government Finance in the County of Ventura


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.94. Local Government Finance in the County of Humboldt


path: 2. OTHER TAXES > 1.7. ADDITIONAL LOCAL TAXES > 3.95. Monterey-Salinas Transit District Transactions and Use Tax


title: MOTOR VEHICLE FUEL TAX LAW

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW


title: General Provisions and Definitions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 1. General Provisions and Definitions


title: Imposition of Tax

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2. Imposition of Tax


title: Aircraft Jet Fuel Tax

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax


title: Definitions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 1. Definitions


title: Imposition of Tax

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 2. Imposition of Tax


title: Permit

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 3. Permit


title: Administrative Provisions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 4. Administrative Provisions


title: Disposition of Proceeds

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 2.5. Aircraft Jet Fuel Tax > 5. Disposition of Proceeds


title: Exemptions

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 3. Exemptions


title: Licenses and Bonds

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds


title: License for Supplier

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 1. License for Supplier


title: License for Industrial User

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 2. License for Industrial User


path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 3. License for Pipeline Operator, Train Operator, and Vessel Operator


title: Bonds

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 4. Bonds


title: Denial of License

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 5. Denial of License


title: Revocation of License

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 6. Revocation of License


title: Licensing of Locations

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 4. Licenses and Bonds > 7. Licensing of Locations


title: Determinations and Payments

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 5. Determinations and Payments


title: Returns, Reports, and Payments

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 5. Determinations and Payments > 1. Returns, Reports, and Payments


title: Prepayments

path: 2. OTHER TAXES > 2. MOTOR VEHICLE FUEL TAX LAW > 5. Determinations and Payments > 2. Prepayments