California Laws: Revenue and Taxation Code Sections 1-38
- California Laws: Revenue and Taxation Code Section 1
This act shall be known as the Revenue and Taxation Code. ...
- California Laws: Revenue and Taxation Code Section 2
The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall...
- California Laws: Revenue and Taxation Code Section 3
All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are...
- California Laws: Revenue and Taxation Code Section 4
Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall...
- California Laws: Revenue and Taxation Code Section 5
Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code. ...
- California Laws: Revenue and Taxation Code Section 6
Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code. ...
- California Laws: Revenue and Taxation Code Section 7
Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised...
- California Laws: Revenue and Taxation Code Section 8
Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required...
- California Laws: Revenue and Taxation Code Section 9
Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto...
- California Laws: Revenue and Taxation Code Section 10
"Section" means a section of this code unless some other statute is specifically mentioned and "subdivision" means a subdivision of the section in which that...
- California Laws: Revenue and Taxation Code Section 11
The present tense includes the past and future tenses; and the future, the present. ...
- California Laws: Revenue and Taxation Code Section 12
The masculine gender includes the feminine and neuter. ...
- California Laws: Revenue and Taxation Code Section 13
The singular number includes the plural, and the plural the singular. ...
- California Laws: Revenue and Taxation Code Section 14
"City" includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. ...
- California Laws: Revenue and Taxation Code Section 15
"County" includes city and county. ...
- California Laws: Revenue and Taxation Code Section 16
"Shall" is mandatory and "may" is permissive. ...
- California Laws: Revenue and Taxation Code Section 17
"Oath" includes affirmation and written declarations signed under the penalties of perjury. ...
- California Laws: Revenue and Taxation Code Section 18
"Signature" or "subscription" includes mark. Such mark shall be made as required in the Civil Code. ...
- California Laws: Revenue and Taxation Code Section 19
"Person" includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company,...
- California Laws: Revenue and Taxation Code Section 20
"Board" means the State Board of Equalization. ...
- California Laws: Revenue and Taxation Code Section 21
"Controller" means the State Controller. ...
- California Laws: Revenue and Taxation Code Section 22
"Auditor" of a city or county means the chief accounting officer, by whatever title he may be known. ...
- California Laws: Revenue and Taxation Code Section 23
"Assessee" means the person to whom property or a tax is assessed. ...
- California Laws: Revenue and Taxation Code Section 24
No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time....
- California Laws: Revenue and Taxation Code Section 25
Unless expressly otherwise provided, any notice required to be given to any person by any provision of this code may be given in the manner...
- California Laws: Revenue and Taxation Code Section 26
If any provision of this code, or its application to any person or circumstance, is held invalid, the remainder of the code, or the application...
- California Laws: Revenue and Taxation Code Section 27
This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941. ...
- California Laws: Revenue and Taxation Code Section 28.5
As used in Division 1 of this code, "partnership" shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where...
- California Laws: Revenue and Taxation Code Section 29
Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of...
- California Laws: Revenue and Taxation Code Section 30
The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends...
- California Laws: Revenue and Taxation Code Section 31
The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect...
- California Laws: Revenue and Taxation Code Section 33
Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from...
- California Laws: Revenue and Taxation Code Section 34
Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as...
- California Laws: Revenue and Taxation Code Section 35
Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used...
- California Laws: Revenue and Taxation Code Section 36
Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other communication...
- California Laws: Revenue and Taxation Code Section 37
Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if...
- California Laws: Revenue and Taxation Code Section 38
(a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail...
