California Revenue and Taxation Code

This act shall be known as the Revenue and Taxation Code.

The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations, and not as new enactments.

All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are continued by this code, continue to hold them according to their former tenure.

Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall conform to the provisions of this code as far as possible.

Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.

Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.

Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised or performed by any deputy or person authorized by the person or board to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be…

Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required by this code, it shall be made in writing in the English language.

Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto now or hereafter made.

“Section” means a section of this code unless some other statute is specifically mentioned and “subdivision” means a subdivision of the section in which that term occurs unless some other section is expressly mentioned.

The present tense includes the past and future tenses; and the future, the present.

The masculine gender includes the feminine and neuter.

“Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.

The singular number includes the plural, and the plural the singular.

“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.

“County” includes city and county.

“Shall” is mandatory and “may” is permissive.

“Oath” includes affirmation and written declarations signed under the penalties of perjury.

“Signature” or “subscription” includes mark. Such mark shall be made as required in the Civil Code.

“Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. As used in Division 2 (…

(a) Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee Administration. (b) Unless the context requires otherwise, as used in this code or any other code, “board,” with respect to an appeal, means the Office of Tax Appeals i…

(a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body” means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fe…

“Controller” means the State Controller.

“Auditor” of a city or county means the chief accounting officer, by whatever title he may be known.

“Assessee” means the person to whom property or a tax is assessed.