GENERAL PROVISIONS
General Provisions enacted by Stats. 1939, Ch. 154.
§§ 1–41 · 45 sections
- § 1 This act shall be known as the Revenue and Taxation Code.
- § 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 be…
- § 3 All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are continued by this code,…
- § 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 conform to…
- § 5 Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
- § 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.
- § 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 or performed by any deputy or…
- § 8 Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or…
- § 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 now or hereafter…
- § 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…
- § 11 The present tense includes the past and future tenses; and the future, the present.
- § 12 The masculine gender includes the feminine and neuter.
- § 12.2 “Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.
- § 13 The singular number includes the plural, and the plural the singular.
- § 14 “City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.
- § 15 “County” includes city and county.
- § 16 “Shall” is mandatory and “may” is permissive.
- § 17 “Oath” includes affirmation and written declarations signed under the penalties of perjury.
- § 18 “Signature” or “subscription” includes mark. Such mark shall be made as required in the Civil Code.
- § 19 “Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign…
- § 20 (a) Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee…
- § 20.5 (a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body”…
- § 21 “Controller” means the State Controller.
- § 22 “Auditor” of a city or county means the chief accounting officer, by whatever title he may be known.
- § 23 “Assessee” means the person to whom property or a tax is assessed.
- § 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.
- § 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 prescribed in the…
- § 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 of the…
- § 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.
- § 28.5 As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited…
- § 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 such a law,…
- § 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…
- § 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 taxes…
- § 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 taxation…
- § 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 in fact intended as payment of a…
- § 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 by…
- § 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 by…
- § 36.5 (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also provide notice on the tax collector’s…
- § 37 Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be…
- § 38 (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions…
- § 38.7 (a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on…
- § 38.9 (a) On or before May 1, 2023, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on…
- § 38.10 (a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with the California Tax Credit Allocation Committee and the Office…
- § 40 (a) (1) The board shall publish on its Internet Web site a written formal opinion, a written memorandum opinion, or a written summary decision for each…
- § 41 (a) (1) Notwithstanding any other law, and except as provided in paragraph (2), any bill, introduced on or after January 1, 2020, that would authorize a new…