PART 1. SALES AND USE TAXES [6001. - 7176.]

Part 1 added by Stats. 1941, Ch. 36.

§§ 6001–7176 · 539 sections

1. CHAPTER 1. General Provisions and Definitions §§ 6001–6024 · 69 sections

   • § 6001 This part is known and may be cited as the “Sales and Use Tax Law.”
   • § 6002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
   • § 6003 “Sales tax” means the tax imposed by Chapter 2 of this part.
   • § 6004 “Use tax” means the tax imposed by Chapter 3 of this part.
   • § 6005 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation,…
   • § 6006 “Sale” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of…
   • § 6006.1 The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in…
   • § 6006.3 “Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal property for a period of less than one day for a charge of less…
   • § 6006.5 “Occasional sale” includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or she is…
   • § 6006.6 “Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement or…
   • § 6007 (a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible personal…
   • § 6007.5 A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of…
   • § 6008 “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this…
   • § 6009 “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession…
   • § 6009.1 “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently…
   • § 6009.2 (a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property…
   • § 6009.5 (a) For purposes of the use tax liability imposed pursuant to Sections 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or… see note
   • § 6010 “Purchase” means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means…
   • § 6010.1 The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state…
   • § 6010.3 “Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs…
   • § 6010.4 If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the…
   • § 6010.5 For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located at the…
   • § 6010.5.1 (a) The place of use of a digital product shall be the place where any right or power is exercised over the digital product. The right or power to remotely… see note
   • § 6010.6 (a) Except as provided in subdivision (c), “sale” and “purchase,” for the purposes of this part, do not include any of the following: (1) The performance of…
   • § 6010.65 (a) “Sale” and “purchase,” for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant to an…
   • § 6010.7 Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a lease of…
   • § 6010.8 (a) (1) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.…
   • § 6010.9 “Sale” and “purchase,” for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer for a…
   • § 6010.10 (a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or…
   • § 6010.11 “Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease…
   • § 6010.15 (a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person who pledged the…
   • § 6010.30 (a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist…
   • § 6010.40 “Sale” and “purchase,” for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal shelter…
   • § 6010.50 (a) For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or threatened animal or plant species acquired or disposed of…
   • § 6011 (a) “Sales price” means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in money, whether paid in…
   • § 6011.1 (a) Notwithstanding Section 6011, “sales price” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not…
   • § 6012 (a) “Gross receipts” mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether…
   • § 6012.1 (a) Notwithstanding Section 6012, “gross receipts” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall…
   • § 6012.2 (a) For purposes of this part, “gross receipts” from the sale of a used mobilehome, as defined in Section 18014 of the Health and Safety Code, and the “sales…
   • § 6012.3 (a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor…
   • § 6012.5 Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under the…
   • § 6012.6 (a) For the purposes of this part, “gross receipts” from the sale of a factory-built school building, and the “sales price” of a factory-built school building,…
   • § 6012.7 (a) For the purposes of this part, “gross receipts” from the sale of factory-built housing, and the “sales price” of factory-built housing, sold or stored,…
   • § 6012.8 (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or stored, used, or…
   • § 6012.9 (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or stored, used or…
   • § 6013 “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or…
   • § 6014 “Seller” includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are…
   • § 6015 (a) “Retailer” includes: (1) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making…
   • § 6016 “Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the…
   • § 6016.1 (a) “Digital product” means prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely. (b) “Digital… see note
   • § 6016.2 (a) “Accessed remotely” means to have accessed for consideration by use of a digital code, password, or other means prewritten computer software that resides… see note
   • § 6016.3 “Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or…
   • § 6016.5 Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical…
   • § 6017 “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
   • § 6018 A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer within the…
   • § 6018.1 A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, drugs and medicines used…
   • § 6018.2 (a) A qualified veteran may receive from the state a qualified repayment if all provisions of this section are satisfied. (b) The procedures set forth in this…
   • § 6018.4 A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins, minerals,…
   • § 6018.5 A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic materials and…
   • § 6018.6 (a) Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar year is a…
   • § 6018.7 A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to hearing aids sold…
   • § 6018.8 The Department of Transportation is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, passenger…
   • § 6018.10 (a) An all-volunteer fire department is a consumer, and shall not be considered a retailer within this part, of all tangible personal property sold by it,…
   • § 6019 Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of…
   • § 6020 Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely…
   • § 6021 Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force…
   • § 6022 “Vehicle” and “motor vehicle,” as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code.
   • § 6023 “Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”), truck tractors,…
   • § 6024 “One-way rental trucks” are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer’s gross vehicle weight…
2. CHAPTER 1.5. Streamlined Sales Tax Project §§ 6025–6031 · 7 sections

   • § 6025 This chapter shall be known as and referred to as the “Streamlined Sales Tax Project.”
   • § 6026 For purposes of this act: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement. (b) “Board” means the board of governance, as defined in this act,…
   • § 6027 (a) There is created in state government a Board of Governance consisting of two Members of the Senate chosen by the Senate Committee on Rules, one of whom…
   • § 6028 The state’s decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or otherwise modify, in whole or in part, any provision of the law…
   • § 6029 The board may not enter into the agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement shall set…
   • § 6030 The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the…
   • § 6031 (a) The agreement shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended…
3. CHAPTER 1.7. Marketplace Facilitator Act §§ 6040–6049.5 · 14 sections

   1. ARTICLE 1. General Provisions and Definitions §§ 6040–6041.6 · 6 sections

      • § 6040 This chapter shall be known as and referred to as the Marketplace Facilitator Act.
      • § 6041 For purposes of this chapter, the following definitions shall apply: (a) “Marketplace” means a physical or electronic place, including, but not limited to, a…
      • § 6041.1 Newspapers, internet websites, and other entities that advertise tangible personal property for sale, refer purchasers to the seller by telephone, internet…
      • § 6041.2 For purposes of this chapter, the following shall apply: (a) A person is related to another person if both persons are related to each other pursuant to…
      • § 6041.5 (a) Notwithstanding Section 6041, a person that is a delivery network company is not a marketplace facilitator for purposes of this chapter. (b) For purposes…
      • § 6041.6 (a) Notwithstanding Section 6041, a person that is a vehicle rental broker is not a marketplace facilitator with respect to the facilitation, for a commission,…
   2. ARTICLE 2. Registration and Collection §§ 6042–6045 · 5 sections

      • § 6042 A marketplace facilitator shall be considered the seller, retailer, and dealer for each sale facilitated through its marketplace for purposes of determining…
      • § 6043 A marketplace facilitator that is registered with the department or required to register with the department under Chapter 2 (commencing with Section 6051) or…
      • § 6043.1 A marketplace facilitator that is registered with the department or required to register with the department under any law that imposes a fee administered…
      • § 6044 For purposes of determining the total combined sales of tangible personal property for delivery in this state pursuant to Section 6203: (a) A marketplace…
      • § 6045 A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other…
   3. ARTICLE 3. Marketplace Facilitator Relief §§ 6046–6047 · 2 sections

      • § 6046 If the marketplace facilitator demonstrates to the satisfaction of the department that the marketplace facilitator has made a reasonable effort to obtain…
      • § 6047 (a) A marketplace facilitator shall be relieved of the taxes or fees on retail sales facilitated through its marketplace as provided in subdivision (c) if the…
   4. ARTICLE 4. Operative Date § 6049.5 · 1 section

      • § 6049.5 (a) This chapter shall become operative on October 1, 2019. (b) The provisions of this chapter are severable. If any provision of this chapter or its…
4. CHAPTER 2. The Sales Tax §§ 6051–6172 · 53 sections

   1. ARTICLE 1. Imposition of Tax §§ 6051–6055 · 13 sections

      • § 6051 For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 21/2 percent of the gross receipts…
      • § 6051.1 (a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 5…
      • § 6051.15 (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6051 and attributable to a rate of…
      • § 6051.2 (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail, a…
      • § 6051.3 In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible personal…
      • § 6051.4 (a) Section 6051.3 shall be operative with respect to the sale of all tangible personal property sold at retail in this state on or after July 15, 1991, but…
      • § 6051.45 Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 shall not be operative in any calendar year beginning on or…
      • § 6051.5 (a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at retail a… see note
      • § 6051.6 There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel or…
      • § 6051.8 (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, for the privilege of selling tangible personal property at retail a…
      • § 6052 (a) Notwithstanding Section 6010.5, and except as provided in subdivision (c), a retailer is relieved from liability to pay sales tax on the sale or purchase… see note
      • § 6054 (a) A retailer is relieved from liability to pay sales tax or collect use tax on the sale or purchase of a digital product transferred electronically or… see note
      • § 6055 (a) (1) A retailer is relieved from liability for sales tax that became due and payable, insofar as the measure of the tax is represented by accounts that have…
   2. ARTICLE 2. Permits §§ 6066–6077 · 18 sections

      • § 6066 (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for each place…
      • § 6066.3 (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling…
      • § 6066.4 A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal…
      • § 6066.5 At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed by the board…
      • § 6067 After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant and…
      • § 6068 Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of a business place of a…
      • § 6069 A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or issuance of a permit.
      • § 6070 Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the sales tax…
      • § 6070.5 (a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person desiring to engage in…
      • § 6071 A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any…
      • § 6071.1 (a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred by the…
      • § 6072 A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not so engaged shall…
      • § 6073 (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea…
      • § 6073.1 An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid seller’s permit, or who obtains…
      • § 6073.2 (a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal…
      • § 6074 (a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making sales…
      • § 6075 (a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt from…
      • § 6077 (a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable penalty,…
   3. ARTICLE 3. Presumptions and Resale Certificates §§ 6091–6095 · 9 sections

      • § 6091 For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to…
      • § 6092 The certificate relieves the seller from liability for sales tax only if taken in good faith from a person who is engaged in the business of selling tangible…
      • § 6092.1 Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile…
      • § 6092.5 (a) Every qualified person making any sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a…
      • § 6093 The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall…
      • § 6094 (a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in…
      • § 6094.1 If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the time…
      • § 6094.5 Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale certificate for…
      • § 6095 If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and…
   4. ARTICLE 4. Inclusion of Support Services in Sales Tax §§ 6150–6172 · 13 sections

      • § 6150 For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in…
      • § 6151 (a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in…
      • § 6152 For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the…
      • § 6154 For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining…
      • § 6156 A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for the…
      • § 6158 After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a permit or permits to each…
      • § 6160 A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any…
      • § 6162 For purposes of Section 6486, a seller is a retailer.
      • § 6164 Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.
      • § 6166 The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may…
      • § 6168 Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the…
      • § 6170 (a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of…
      • § 6172 This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision…
5. CHAPTER 3. The Use Tax §§ 6201–6249 · 35 sections

   1. ARTICLE 1. Imposition of Tax §§ 6201–6207 · 22 sections

      • § 6201 An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after…
      • § 6201.1 (a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property…
      • § 6201.15 (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6201 and attributable to a rate of…
      • § 6201.2 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other…
      • § 6201.3 In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use,…
      • § 6201.4 (a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this state of tangible personal property purchased from any…
      • § 6201.45 Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall not be operative in any calendar year beginning on or…
      • § 6201.5 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other… see note
      • § 6201.55 (a) Notwithstanding Section 6010.5 and except as provided in subdivision (c), a retailer is relieved of the obligation to collect use tax on the sale or… see note
      • § 6201.6 There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption in this state of tangible personal property, other than fuel…
      • § 6201.7 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other… see note
      • § 6201.8 (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise tax is hereby imposed on the storage, use, or other…
      • § 6202 (a) Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the tax. His or her…
      • § 6202.5 Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this…
      • § 6202.7 Any retailer who loans any motor vehicle to any employee of the University of California or the California State University shall be liable for the use tax on…
      • § 6203 (a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for storage,… see note
      • § 6203.1 (a) The department, in its discretion, may relieve a retailer engaged in business in this state that meets the requirements of subdivision (b) of the…
      • § 6203.5 (a) (1) A retailer is relieved from liability to collect use tax that became due and payable, insofar as the measure of the tax is represented by accounts that…
      • § 6204 The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the…
      • § 6205 It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof…
      • § 6206 The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises,…
      • § 6207 Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.
   2. ARTICLE 2. Registration §§ 6225–6226 · 2 sections

      • § 6225 (a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser shall register with the department on a form prescribed by the…
      • § 6226 Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and…
   3. ARTICLE 3. Presumptions and Resale Certificates §§ 6241–6249 · 11 sections

      • § 6241 For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that…
      • § 6242 The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in…
      • § 6243 The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall…
      • § 6243.1 Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile…
      • § 6244 (a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the property other than…
      • § 6245 If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and…
      • § 6245.5 (a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers’ or importers’ excise tax…
      • § 6246 It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July…
      • § 6247 On and after the effective date of this section, it shall be further presumed that tangible personal property delivered outside this State to a purchaser known…
      • § 6248 (a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of this state on or after the effective date of this section,…
      • § 6249 A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject to the presumption…
6. CHAPTER 3.3. Vehicle Smog Impact Fee § 6263 · 1 section

   • § 6263 No person, other than the manufacturer who has received authorization to sell the motor vehicle in California or a person authorized by the manufacturer, shall…
7. CHAPTER 3.5. Vehicles, Vessels and Aircraft §§ 6271–6295 · 17 sections

   1. ARTICLE 1. Definitions §§ 6271–6277 · 7 sections

      • § 6271 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
      • § 6272 “Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5…
      • § 6273 “Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except: (a) A seaplane, (b) A watercraft specifically…
      • § 6274 “Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile.
      • § 6275 (a) Every person making any retail sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a…
      • § 6276.1 (a) For purposes of Section 6276, “sales price” of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be based on the current…
      • § 6277 There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle Code, was a sale for resale if the…
   2. ARTICLE 2. Special Exemptions §§ 6281–6285 · 5 sections

      • § 6281 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, a…
      • § 6282 There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to be…
      • § 6283 (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a vehicle subject to…
      • § 6284 If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the…
      • § 6285 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of a…
   3. ARTICLE 3. Auxiliary Collection Provisions §§ 6291–6295 · 5 sections

      • § 6291 Notwithstanding Section 6451, the use taxes imposed by this part with respect to the storage, use or other consumption in this state of a mobilehome or…
      • § 6292 (a) Except when the sale is by lease, when a mobilehome or commercial coach required to be registered annually under the Health and Safety Code or a vehicle…
      • § 6293 (a) Except when the sale is by lease, when a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or a…
      • § 6294 (a) When an undocumented vessel required to be registered under the Vehicle Code is sold at retail by other than a person holding a seller’s permit and…
      • § 6295 (a) (1) Except as provided in subdivision (h), when a motor vehicle required to be registered under the Vehicle Code, except for a recreational vehicle that is…
8. CHAPTER 4. Exemptions §§ 6351–6423 · 115 sections

   1. ARTICLE 1. General Exemptions §§ 6351–6380 · 89 sections

      • § 6351 “Exempted from the taxes imposed by this part,” as used in this article, means, in case of the sales tax, exempted from the computation of the amount of tax…
      • § 6352 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of tangible…
      • § 6353 There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other…
      • § 6354 There are exempted from the taxes imposed by this part, the gross receipts from the sales of commemorative “California Gold” medallions produced and sold in…
      • § 6355 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in bulk of monetized bullion, nonmonetized gold or silver bullion,…
      • § 6356 There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof.
      • § 6356.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state…
      • § 6356.6 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state…
      • § 6357 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of motor…
      • § 6357.1 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6357.3 (a) On and after July 1, 2011, there are exempted from the taxes imposed by Sections 6051.8 and 6201.8, the gross receipts from the sale in this state of, and…
      • § 6357.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, fuel and…
      • § 6357.7 (a) On and after July 1, 2010, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,…
      • § 6358 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
      • § 6358.1 (a) There are exempted from taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of either…
      • § 6358.2 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of wood…
      • § 6358.4 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
      • § 6358.5 (a) (1) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption…
      • § 6359 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
      • § 6359.1 There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and storage, use, or other consumption in this state, of hot…
      • § 6359.2 (a) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1988, and ending on December 31, 1988, 77…
      • § 6359.3 Any nonprofit veterans’ organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to flags of the…
      • § 6359.4 (a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents ($0.15) or…
      • § 6359.45 (a) Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a retailer of,…
      • § 6359.7 As incidental to the exemption provided for in Section 6359, there are exempted from the taxes imposed by this part the gross receipts from the sale of and the…
      • § 6359.8 When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary…
      • § 6360 Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer…
      • § 6360.1 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
      • § 6361 (a) Any organization listed or described in subdivision (b) is a consumer and shall not be considered a retailer within the provisions of this part, of food…
      • § 6361.1 (a) Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible personal property if all of the following conditions are…
      • § 6361.5 Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer…
      • § 6362.3 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of…
      • § 6362.4 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this… see note
      • § 6362.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this…
      • § 6362.7 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state, of…
      • § 6362.8 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state, of…
      • § 6363 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, meals…
      • § 6363.2 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
      • § 6363.3 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6363.4 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6363.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state of, meals…
      • § 6363.6 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, meals…
      • § 6363.7 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
      • § 6363.8 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state of, meals…
      • § 6363.9 On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use,…
      • § 6363.10 (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage,…
      • § 6364 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of and the storage, use, or other consumption in this…
      • § 6364.5 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6365 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state of,…
      • § 6366 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6366.1 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of…
      • § 6366.2 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of any…
      • § 6366.3 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption in this state of…
      • § 6366.4 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
      • § 6366.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
      • § 6367 There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use, or other…
      • § 6368 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of…
      • § 6368.1 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of…
      • § 6368.2 (a) On or after January 1, 2023, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage,…
      • § 6368.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of rail…
      • § 6368.7 There are exempted from the taxes imposed by this part, the gross receipts from the sale and the storage, use, or other consumption of passenger transportation…
      • § 6368.9 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6369 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6369.1 There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this state of…
      • § 6369.2 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of…
      • § 6369.4 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of items…
      • § 6369.5 There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any…
      • § 6369.6 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
      • § 6369.7 (a) On and after January 1, 2019, and before January 1, 2025, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and…
      • § 6370 (a) This section applies to each of the following: (1) Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and…
      • § 6370.2 (a) On and after April 1, 2024, and before April 1, 2029, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state…
      • § 6370.5 (a) This section applies to nonprofit associations and equivalent organizations performing auxiliary services to any city or county museum in the state, which…
      • § 6371 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical…
      • § 6372 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital… see note
      • § 6372.1 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital… see note
      • § 6373 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of…
      • § 6374 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage use or other consumption in this state, of meals and…
      • § 6375 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of,…
      • § 6375.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
      • § 6376 (a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts from the sale of and…
      • § 6376.1 (a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/4 percent rate…
      • § 6376.2 From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from the taxes imposed by…
      • § 6376.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of meals…
      • § 6377.1 (a) Except as provided in subdivision (e), on or after July 1, 2014, and before July 1, 2030, there are exempted from the taxes imposed by this part the gross…
      • § 6378 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
      • § 6379 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of any…
      • § 6379.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of…
      • § 6379.8 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
      • § 6380 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
   2. ARTICLE 2. Exemptions From Sales Tax §§ 6381–6396 · 11 sections

      • § 6381 There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to: (a) The United…
      • § 6384 Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal property to…
      • § 6385 (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other than fuel and…
      • § 6386 There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of tangible personal property to a holder…
      • § 6387 There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use solely…
      • § 6388 Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unladen weight of 6,000 pounds or more, or a new or…
      • § 6388.3 The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections 6388 and 6388.5.
      • § 6388.5 (a) Notwithstanding Section 6388, if a new, used, or remanufactured truck or a new, used, or remanufactured trailer or semitrailer, any of which has an unladen…
      • § 6390 There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such rentals…
      • § 6391 There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property for any period of time…
      • § 6396 There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property which, pursuant to the…
   3. ARTICLE 3. Exemptions From Use Tax §§ 6401–6414 · 12 sections

      • § 6401 The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of…
      • § 6402 The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a)…
      • § 6403 The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal…
      • § 6404 (a) The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt from the…
      • § 6405 Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property…
      • § 6406 A credit shall be allowed against, but shall not exceed, the taxes imposed on any person by Chapter 3 (commencing with Section 6201) of this part, by any…
      • § 6407 The possession of, or the exercise of any right or power over, tangible personal property under a lease of such property is exempt from the use tax for any…
      • § 6408 The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable…
      • § 6409 The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health and…
      • § 6410 The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those trailers or…
      • § 6411 (a) The storage, use, or other consumption in this state of tangible personal property becoming a component part of any railroad equipment in the course of…
      • § 6414 (a) The storage, use, or other consumption in this state of medicinal cannabis or medicinal cannabis product shall be exempt from the use tax in either of the…
   4. ARTICLE 4. Exemption Certificates §§ 6421–6423 · 3 sections

      • § 6421 (a) If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the…
      • § 6422.1 The board may provide for exemption certificates and other tax clearance certificates to be issued by it or by retailers selling vehicles as defined in Article…
      • § 6423 (a) A purchaser certifying under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c)…
9. CHAPTER 5. Determinations §§ 6451–6597 · 79 sections

   1. ARTICLE 1. Returns and Payments §§ 6451–6459.5 · 12 sections

      • § 6451 The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period.
      • § 6452 (a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the…
      • § 6452.05 (a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly period, in addition to the returns due pursuant to Section…
      • § 6452.1 (a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to…
      • § 6452.2 (a) For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an…
      • § 6453 For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a person who is…
      • § 6454 Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the amount of…
      • § 6455 (a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and…
      • § 6456 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
      • § 6457 Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the lessee during…
      • § 6459 (a) (1) Except as provided in subdivisions (b) and (c), the board for good cause may extend for not to exceed one month the time for making any return or…
      • § 6459.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
   2. ARTICLE 1.1. Prepayment §§ 6470–6479 · 11 sections

      • § 6470 The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to taxes imposed…
      • § 6471 (a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages seventeen thousand dollars ($17,000)…
      • § 6471.4 Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment pursuant to…
      • § 6471.6 The department, in its discretion, may relieve any person from the requirement to make prepayments pursuant to Section 6471 if both of the following apply: (a)…
      • § 6472 Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section 6471, a…
      • § 6473 The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the prepayment became…
      • § 6474 In determining whether a person’s estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section…
      • § 6476 Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day of the…
      • § 6477 Any person required to make a prepayment pursuant to Section 6471 or Section 6471.5 who fails to make a prepayment before the last day of the monthly period…
      • § 6478 (a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and…
      • § 6479 Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of notice of…
   3. ARTICLE 1.2. Payment by Electronic Funds Transfer §§ 6479.3–6479.5 · 4 sections

      • § 6479.3 (a) Except as provided in subdivision (k), any person whose estimated tax liability under this part averages ten thousand dollars ($10,000) or more per month,…
      • § 6479.31 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
      • § 6479.4 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
      • § 6479.5 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   4. ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions §§ 6480–6480.9 · 8 sections

      • § 6480 (a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the terms “aircraft jet…
      • § 6480.1 (a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel exemption in paragraph (1) of…
      • § 6480.2 (a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to provide the…
      • § 6480.3 The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be collected…
      • § 6480.4 (a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections 6480.1 and…
      • § 6480.6 (a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft jet fuel,…
      • § 6480.7 (a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is necessary to…
      • § 6480.9 (a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be prepaid pursuant to…
   5. ARTICLE 2. Deficiency Determinations §§ 6481–6488 · 15 sections

      • § 6481 If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be paid to the state by any person, it…
      • § 6482 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
      • § 6483 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
      • § 6484 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
      • § 6485 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations,…
      • § 6485.1 Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this…
      • § 6486 The department shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The notice…
      • § 6487 (a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud, intent to…
      • § 6487.05 (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the…
      • § 6487.06 (a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after…
      • § 6487.07 (a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for…
      • § 6487.1 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
      • § 6487.2 (a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the department’s records,…
      • § 6487.3 (a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part or…
      • § 6488 If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency determination the taxpayer has consented in writing to…
   6. ARTICLE 3. Determinations if No Return Made §§ 6511–6515 · 6 sections

      • § 6511 If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount…
      • § 6512 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
      • § 6513 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
      • § 6514 If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of the amount…
      • § 6514.1 Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this…
      • § 6515 Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
   7. ARTICLE 4. Jeopardy Determinations §§ 6536–6539 · 5 sections

      • § 6536 If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination or other…
      • § 6537 If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made,…
      • § 6538 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,…
      • § 6538.5 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
      • § 6539 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
   8. ARTICLE 5. Redeterminations §§ 6561–6566 · 7 sections

      • § 6561 Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly…
      • § 6561.5 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
      • § 6562 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his…
      • § 6563 (a) The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the…
      • § 6564 The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
      • § 6565 All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
      • § 6566 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
   9. ARTICLE 6. Interest and Penalties §§ 6591–6597 · 11 sections

      • § 6591 (a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made…
      • § 6591.3 (a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by…
      • § 6591.5 (a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modified adjusted rate per annum” means the adjusted annual…
      • § 6591.6 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
      • § 6592 (a) (1) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
      • § 6592.5 Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted…
      • § 6593 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
      • § 6593.5 (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances: (1)…
      • § 6594 Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes on…
      • § 6596 (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board,…
      • § 6597 (a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax pursuant…
10. CHAPTER 6. Collection of Tax §§ 6701–6850 · 41 sections

    1. ARTICLE 1. Security for Tax §§ 6701–6704 · 4 sections

       • § 6701 The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security that…
       • § 6702 (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her…
       • § 6703 (a) Subject to the limitations in subdivisions (b) and (c), the department may by notice of levy, served personally, by first-class mail, or by electronic…
       • § 6704 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
    2. ARTICLE 2. Suit for Tax §§ 6711–6715 · 5 sections

       • § 6711 At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the…
       • § 6712 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
       • § 6713 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
       • § 6714 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the…
       • § 6715 In any action relating to the use tax brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this State…
    3. ARTICLE 3. Judgment for Tax §§ 6736–6740 · 5 sections

       • § 6736 If any amount required to be paid to the state under this part is not paid when due, the board may, within 10 years after the amount is due, file in the office…
       • § 6737 The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in…
       • § 6738 An abstract of the judgment or a copy of the judgment may be filed for record with the county recorder of any county. From the time of the filing, the amount…
       • § 6739 Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under…
       • § 6740 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
    4. ARTICLE 4. Priority and Lien of Tax §§ 6756–6757 · 2 sections

       • § 6756 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
       • § 6757 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
    5. ARTICLE 5. Warrant for Collection of Tax §§ 6776–6778 · 3 sections

       • § 6776 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
       • § 6777 The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol, the same fees, commissions, and expenses for services…
       • § 6778 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the…
    6. ARTICLE 6. Seizure and Sale §§ 6796–6799 · 4 sections

       • § 6796 At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner:…
       • § 6797 Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in…
       • § 6798 At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property…
       • § 6799 If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess…
    7. ARTICLE 7. Payment on Termination of Business and Successor’s Liability §§ 6811–6815 · 5 sections

       • § 6811 If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold…
       • § 6812 (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment…
       • § 6813 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or…
       • § 6814 (a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner…
       • § 6815 If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks…
    8. ARTICLE 8. Miscellaneous Provisions §§ 6826–6835 · 12 sections

       • § 6826 The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof.
       • § 6827 The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
       • § 6828 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
       • § 6829 (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or…
       • § 6830 (a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions to…
       • § 6831 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit,…
       • § 6832 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
       • § 6832.5 On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an annual statement…
       • § 6832.6 In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter…
       • § 6833 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
       • § 6834 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
       • § 6835 (a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a similar tax, for the purpose…
    9. ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States § 6850 · 1 section

       • § 6850 (a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing a sales and use…
11. CHAPTER 7. Overpayments and Refunds §§ 6901–6981 · 32 sections

    1. ARTICLE 1. Claim for Refund §§ 6901–6909 · 20 sections

       • § 6901 (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,…
       • § 6901.5 When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable…
       • § 6902 (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the board…
       • § 6902.1 (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on…
       • § 6902.2 (a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer or use tax on a…
       • § 6902.3 Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or…
       • § 6902.4 (a) The limitation period specified in Section 6902 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
       • § 6902.5 (a) For the purposes of this section: (1) “Qualified taxpayer” means a person who is a qualified taxpayer within the meaning of paragraph (17) of subdivision…
       • § 6902.6 (a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax determined has not been paid in…
       • § 6902.7 (a) For purposes of this section: (1) “Qualified small business employer” means a person that is a qualified small business employer within the meaning of…
       • § 6902.8 (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 govern the construction of this section. (b) A qualified…
       • § 6902.9 (a) For purposes of this section: (1) “Converted entity” means a qualified small business employer that changed its business form to a different entity type…
       • § 6902.10 (a) Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 govern the construction of this section. (b) A qualified…
       • § 6903 (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage,…
       • § 6904 (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (b) A claim filed for or on behalf of a class of…
       • § 6905 Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
       • § 6906 Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service…
       • § 6907 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first…
       • § 6908 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
       • § 6909 (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to…
    2. ARTICLE 2. Suit for Refund §§ 6931–6937 · 7 sections

       • § 6931 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against…
       • § 6932 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected…
       • § 6933 Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may…
       • § 6934 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
       • § 6935 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of use tax due and payable from…
       • § 6936 In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount…
       • § 6937 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or…
    3. ARTICLE 3. Recovery of Erroneous Refunds §§ 6961–6964 · 4 sections

       • § 6961 (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action…
       • § 6962 The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.
       • § 6963 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
       • § 6964 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…
    4. ARTICLE 4. Cancellations § 6981 · 1 section

       • § 6981 If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its…
12. CHAPTER 8. Administration §§ 7051–7099.1 · 53 sections

    1. ARTICLE 1. Administration §§ 7051–7060 · 16 sections

       • § 7051 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
       • § 7051.1 The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which allows the purchase of…
       • § 7051.2 (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for the purpose of…
       • § 7051.3 (a) “Use tax direct payment permit” means a permit issued by the board that allows a taxpayer to self-assess and pay state and local use tax under Part 1…
       • § 7051.5 The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods…
       • § 7052 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate…
       • § 7053 Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible…
       • § 7054 The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and…
       • § 7055 In administration of the use tax the board may require the filing of reports by any person or class of persons having in his or their possession or custody…
       • § 7056 (a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2, the information set forth on…
       • § 7056.5 (a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be used…
       • § 7056.6 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
       • § 7057 (a) The board may disclose to state governmental licensing entities identifying information of persons appearing on the list of the 500 largest tax…
       • § 7057.5 (a) The board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section…
       • § 7058 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
       • § 7060 (a) The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or…
    2. ARTICLE 1.5. Public Disclosure of Tax Delinquencies § 7063 · 1 section

       • § 7063 (a) Notwithstanding any other provision of law, the board shall make available as a matter of public record each quarter a list of the 500 largest tax…
    3. ARTICLE 2. Tax Amnesty Program §§ 7070–7078 · 9 sections

       • § 7070 The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article.
       • § 7071 The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no…
       • § 7072 (a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penalties imposed by this part, for the tax reporting periods…
       • § 7073 (a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following: (1) Is eligible to…
       • § 7074 (a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the tax…
       • § 7075 Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate in the…
       • § 7076 The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section… see note
       • § 7077 The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall…
       • § 7078 Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board.
    4. ARTICLE 2.5. Managed Audit Program §§ 7076.1–7076.4 · 4 sections

       • § 7076.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves…
       • § 7076.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
       • § 7076.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.
       • § 7076.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
    5. ARTICLE 3. The California Taxpayers’ Bill of Rights §§ 7080–7099.1 · 23 sections

       • § 7080 This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Rights.”
       • § 7081 The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate…
       • § 7082 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
       • § 7083 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
       • § 7084 (a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1)…
       • § 7085 (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual…
       • § 7086 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights…
       • § 7087 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
       • § 7088 (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact…
       • § 7089 No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the…
       • § 7090 Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at a…
       • § 7091 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
       • § 7092 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
       • § 7093.5 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
       • § 7093.6 (a) Beginning January 1, 2003, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section, “a…
       • § 7094 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
       • § 7094.1 (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
       • § 7095 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing…
       • § 7096 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
       • § 7097 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
       • § 7098 For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the board has mailed a…
       • § 7099 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
       • § 7099.1 (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article…
13. CHAPTER 9. Disposition of Proceeds §§ 7101–7107 · 14 sections

    • § 7101 All fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to the state under this part, and restitution orders or any other…
    • § 7101.3 Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes imposed to Sections 6051.5 and 6201.5 shall be deposited in the State Treasury…
    • § 7102 The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part, credits or refunds pursuant to Section 60202, and…
    • § 7102.1 (a) On and after April 1, 2023, and before April 1, 2024, the California Department of Tax and Fee Administration, with the concurrence of the Department of…
    • § 7103 (a) For purposes of this section: (1) “City” means a city within the geographic boundaries of a county. (2) “Confirmed historic venue” means a historic venue…
    • § 7104 (a) The Transportation Investment Fund (hereafter the fund) is hereby created in the State Treasury. Notwithstanding Section 13340 of the Government Code, the… see note
    • § 7104.1 Notwithstanding any other provision of law, the requirements imposed on cities and counties by subdivision (f) of Section 7104 shall not apply for any fiscal…
    • § 7104.2 (a) The Transportation Investment Fund (hereafter the fund) in the State Treasury is hereby continued in existence. All revenues transferred to the fund…
    • § 7104.3 (a) Notwithstanding any other provision of law, upon order of the Department of Finance, all or some of the state agencies collecting revenue for, or spending…
    • § 7104.4 (a) The State Highway Account in the State Transportation Fund is the successor account to the Transportation Investment Fund. (b) All assets and liabilities…
    • § 7105 (a) The Transportation Deferred Investment Fund is hereby created in the State Treasury. The Transportation Deferred Investment Fund is to be considered part…
    • § 7105.1 (a) The State Highway Account in the State Transportation Fund is the successor account to the Transportation Deferred Investment Fund. (b) All assets and…
    • § 7106 (a) Pursuant to Section 14558 of the Government Code, the transfer of revenues from the General Fund to the Transportation Investment Fund that would have…
    • § 7107 Pursuant to the requirements of paragraph (1) of subdivision (b) of Section 1 of Article XIX B of the California Constitution, moneys in the Transportation…
14. CHAPTER 10. Violations §§ 7152–7157 · 8 sections

    • § 7152 (a) Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination…
    • § 7153 Any violation of this part by any person, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one…
    • § 7153.5 Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the reporting, assessment, or payment of a…
    • § 7153.6 (a) Notwithstanding any other provision of this part, any person who purchases, installs, or uses in this state any automated sales suppression device or…
    • § 7154 Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the commission of the offense, or within…
    • § 7155 (a) Any person who, for the purpose of evading the payment of taxes due under this part, knowingly fails to obtain a valid permit prior to the date on which…
    • § 7156 (a) In the case of any civil proceeding which is— (1) Brought by or against the State of California in connection with the determination, collection, or refund…
    • § 7157 (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…
15. CHAPTER 11. Res Judicata § 7176 · 1 section

    • § 7176 In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period…