This is the introduction to a set of laws dealing with taxes and revenue matters. It's called the Revenue and Taxation Code.

This law section says that if any part of this code is similar to existing laws about the same topic, it's meant to update or restate those laws, not create new ones.

This section ensures that anyone already holding a public office when this new code takes effect can keep their position under their current terms, as long as their role still exists in the new code.

This law says that if a legal action or proceeding started before this code became effective, or if someone had certain rights before that time, the new rules won't change those actions or rights. However, any procedures moving forward should try to follow the new rules as much as they can.

This section explains that the general rules provided next will help interpret and understand the rest of this code, unless there's a good reason not to apply them.

If a task or authority is given to a person or board by this code, someone else, like a deputy or another authorized person, can do it for them. However, if the code specifically says only that person or board can do it, then they must handle it themselves.

This law says that any document required by the code, such as a notice, report, or petition, must be written in English and must be able to be understood by reading it with your eyes.

This section means that when a law mentions any part of this code or another law, it's including any changes and updates made to those laws, both now and in the future.

This law section clarifies how to understand certain terms in this code. When the word 'section' is used, it refers to a section within this same legal code unless it points to a different law. Similarly, 'subdivision' means a part of the section in which it appears unless it refers to a part of another section.

This rule means that when interpreting legal documents, references to actions in the present tense can also apply to those actions if they happened in the past or will happen in the future.

This law section clarifies that when laws refer to the masculine gender, it also includes references to feminine and neutral genders. It means the law is intended to be inclusive and not limited to men only.

This law clarifies that when California legal language mentions a 'spouse,' it also means a 'registered domestic partner,' ensuring equal treatment under the law.

This section means that if something in the law is written in the singular form (for example, 'person'), it should also be understood in the plural (as 'persons'), and vice versa. It makes sure that legal language is flexible and can apply to both one and many things or people.

This law section defines the term "city" to encompass various types of local government areas, such as an incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.

This law clarifies that when you come across the term "county" in this context, it also covers both individual cities and combined city-counties.

This legal section clarifies the meaning of two words often used in laws. "Shall" means you must do something, while "may" means you have the option to do it but it's not required.

In this law, 'oath' refers not only to spoken promises but also to written statements that someone signs, promising they're telling the truth. Signing these statements under the threat of punishment for lying is considered the same as taking an oath.

This law states that when the term "signature" or "subscription" is used, it also includes a mark made by a person, as long as it follows the requirements set out in the Civil Code.

This law clarifies that the term "person" doesn't just mean an individual but also includes various business entities like firms, partnerships, and corporations. Specifically, in certain divisions of this law, "person" also extends to roles involved in managing or distributing assets, like trustees or executors.

This law section defines the term "board" for tax-related matters in California. Usually, "board" refers to the California Department of Tax and Fee Administration. However, when it comes to appeals where authority has been transferred, "board" means the Office of Tax Appeals. In certain cases where authority remains, "board" refers to the State Board of Equalization. These definitions became effective on July 1, 2017.

This law clarifies that when terms like "board, itself" or "State Board of Equalization meeting as a public body" are used, they actually refer to the California Department of Tax and Fee Administration in cases where responsibilities have shifted to them as outlined in another government section. Similarly, terms like "executive director" or "executive officer of the board" should be understood to mean the director of the California Department of Tax and Fee Administration when those duties have been transferred.

This section specifies that whenever the term “Controller” is used, it refers to the State Controller of California.

In a city or county, the term 'auditor' refers to the main person responsible for managing the accounts, regardless of their official job title.

This section defines the term "assessee" as the individual who is charged with the property or tax assessment.

This law means that when the government is collecting taxes, the process can't be considered illegal just because of minor mistakes or because it took longer than expected.

This section states that if any part of this code is found to be invalid or unenforceable for a specific person or situation, the rest of the code remains valid and unaffected.

This section states that the code and any changes made to it by laws passed during the fifty-third session of the Legislature became effective on February 1, 1941.

In this section, when the term "partnership" is used, it also refers to different types of business structures like limited liability companies (LLCs), registered limited liability partnerships, and foreign limited liability partnerships. However, this doesn't apply if the context or specific rules say otherwise.

This section allows an official, who starts a legal action related to tax or revenue laws, to choose which county the case will be filed and handled, unless there’s a specific law that states otherwise.

This law ensures that California courts will recognize and enforce tax obligations that people owe to other states, as long as those states also recognize and enforce tax obligations owed to California.

This law allows California's Attorney General or local government officials to file lawsuits in other states to collect taxes that are owed to California or its local governments. If other states offer the same courtesy, their officials can also sue in California to collect taxes owed to them. A certificate from California's Secretary of State will serve as undeniable proof that the officials have the authority to collect such taxes. This section does not apply to specific tax parts under Division 2.

This law says that if someone pays a tax to the state that should have gone directly to a local government, the state can give that money to the right local authority and let the payer know. However, the local government must first agree, through a formal resolution, to treat any taxes received this way as if they were paid on time directly to them. They also need to process any payment claims as if they got the money first.

This California law mandates how population numbers are used for allocating and distributing government funds to cities. Specifically, for a particular city with a population of 38,925 in 1985, its population count for funding purposes remains the same until the 1990 Federal Census is certified. Each year, starting in 1986, this population figure is adjusted based on California's overall population growth percentage.

This law states that if a notice or message is required to be sent by registered mail, sending it by certified mail is also acceptable and meets the legal requirements.

This law section requires the tax collector to post any official notice that must be published in a newspaper also on the tax collector’s website. This online notice must stay up for at least as long as the newspaper publication. The notice can be posted in two ways: either by uploading the newspaper article as a PDF or by linking to the newspaper's website. Here, the term 'newspaper' refers to one that's widely read and generally available.

This law states that if you paid any late supplemental unsecured property taxes or adjusted tax amounts by December 31, 1981, you won't have to pay extra interest or penalties for those late payments. Supplemental unsecured property taxes refer to additional taxes from the 1978-79 tax year for certain city and district levies, after excluding voter-approved debt rates, that exceed $4 per $100 of property value. The 'readjusted amount' refers to tax differences if a certain property tax rule had been applied to that time period.

This law requires the Legislative Analyst to prepare a report for the Legislature by November 1, 2004. The report should evaluate the potential benefits of consolidating certain functions of the Franchise Tax Board, the State Board of Equalization, and the Employment Development Department. These functions include remittance processing, cashiering, and mail processing.

The agencies must provide necessary data and assist the Legislative Analyst, focusing on the financial pros and cons of such consolidation. The report aims to assess if combining these operations could eliminate duplicated tasks, boost efficiency with new technology, and increase state interest earnings.

This law requires the Legislative Analyst’s Office to prepare a report by January 1, 2016, evaluating the economic impact and administration of certain tax credits related to the film industry. The office can request specific information from the California Film Commission, the Franchise Tax Board, and other relevant agencies to do this. These agencies must provide all necessary data. The information collected is confidential, but the office can publish statistical reports as long as specific taxpayers aren't identified.

This law required the Legislative Analyst's Office to produce a report by January 1, 2016, evaluating the economic impact and management of certain tax credits related to the film industry and other areas. They can gather data from several agencies like the California Film Commission and the Franchise Tax Board. The information they collect must be kept confidential. However, they can share anonymized statistics to ensure taxpayers' identities are protected. Additionally, state agencies involved must help provide any extra information necessary for the report.

This law requires the Legislative Analyst’s Office to prepare reports for specific government committees and the public by certain deadlines. One report due by May 1, 2023, evaluates the economic effects and administration of certain tax credits tied to the film industry. The report involves gathering information from various state agencies related to tax credits.

The second report, due by May 1, 2025, will focus on workforce diversity in the film industry, assessing the effectiveness of film tax credits in promoting diversity. Again, the Legislative Analyst’s Office can request information from relevant agencies.

All information obtained is to be kept confidential, although aggregated statistics may be published without identifying individual taxpayers or corporations. State agencies must cooperate by providing necessary data to complete these reports.

Every year, starting from January 1, 2021, a review must be conducted to evaluate how effective certain tax credits are. The California Legislative Analyst, along with the Tax Credit Allocation Committee and the Office of Historic Preservation, will analyze how these credits are being used, who is using them, what projects they support, the job creation from these credits, and their overall economic impact. This requirement will end on January 1, 2027.

This law requires the board to publish detailed written opinions or summaries online for each decision involving $500,000 or more within 120 days. These opinions must include findings of fact, legal issues, applicable laws, analysis, decision outcomes, and names of board members. Dissenting or concurring board members can also publish their separate opinions. Formal or memorandum opinions may serve as precedents in future cases, but not summary decisions. Consent calendar actions aren't covered by these rules.

This law requires that any new tax break or exemption being proposed in California, starting January 1, 2020, needs to clearly outline its goals and how it will be evaluated. This means the bill must specify the objectives it aims to achieve and include detailed performance indicators to track its success. Additionally, the law mandates requirements for collecting data to assess how well these goals are being met, except in cases where data isn't available for certain types of tax savings named as gross income exclusions.

The law also defines a 'tax expenditure' which includes credits, deductions, exclusions, and any other tax benefits. Any taxpayer information collected must comply with specific privacy regulations.