1-38

REVENUE AND TAXATION CODE
SECTION 1-38




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



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


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office under any of the acts repealed by this code, which offices are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


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


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



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


7.  Whenever a power is granted to, or a duty imposed on, any person
or board by any provision of this code, it may be exercised or
performed by any deputy or 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 exercised or
performed only by the person or board to whom the power is granted
or on whom the duty is imposed.



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




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



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



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



12.  The masculine gender includes the feminine and neuter.



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


14.  "City" includes incorporated city, city and county, municipal
corporation, municipality, town, and incorporated town.



15.  "County" includes city and county.



16.  "Shall" is mandatory and "may" is permissive.



17.  "Oath" includes affirmation and written declarations signed
under the penalties of perjury.



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



19.  "Person" includes any person, firm, partnership, general
partner of a partnership, limited liability company, registered
limited liability partnership, foreign limited liability partnership,
association, corporation, company, syndicate, estate, trust,
business trust, or organization of any kind. As used in Division 2
(commencing with Section 6001), "person" shall include, in addition
to the items of definition contained in the first sentence, trustee,
trustee in bankruptcy, receiver, executor, administrator, or
assignee.


20.  "Board" means the State Board of Equalization.



21.  "Controller" means the State Controller.



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



23.  "Assessee" means the person to whom property or a tax is
assessed.


24.  No act in all the proceedings for raising revenue by taxation
is illegal on account of informality or because not completed within
the required time.


25.  Unless expressly otherwise provided, any notice required to be
given to any person by any provision of this code may be given in the
manner prescribed in the Code of Civil Procedure for service by
mail.


26.  If any provision of this code, or its application to any person
or circumstance, is held invalid, the remainder of the code, or the
application of the provision to other persons or circumstances, is
not affected.


27.  This code, and any amendment hereto made by any statute enacted
at the fifty-third session of the Legislature, takes effect on
February 1, 1941.


28.5.  As used in Division 1 of this code, "partnership" shall
include limited liability company, registered limited liability
partnership, and foreign limited liability partnership, except where
the context or the specific provisions of this division otherwise
require.



29.  Whenever any official is authorized to commence an action for
the violation of any law relating to revenue or to compel the
specific performance of such a law, he may designate the county in
which the action shall be commenced and prosecuted, unless otherwise
provided by law.



30.  The courts of this State shall recognize and enforce
liabilities for taxes lawfully imposed by any other state, or the
political subdivisions thereof, which extends a like comity to this
State.


31.  The Attorney General or an appropriate official of any
political subdivision of this State may bring suits in the courts of
other states to collect taxes legally due this State or any political
subdivision thereof. The officials of other states which extend a
like comity to this State are empowered to sue for the collection of
such taxes in the courts of this State. A certificate by the
Secretary of State under the Great Seal of the State that such
officers have authority to collect the tax is conclusive evidence of
such authority. This section does not apply to Parts 8 and 9 of
Division 2.


33.  Human whole blood, plasma, blood products, and blood
derivatives, or any human body parts held in a bank for medical
purposes, shall be exempt from taxation for any purpose.



34.  Whenever an amount of money paid by a person to the state or
any of its agencies includes a sum which can be identified as in fact
intended as payment of a locally administered tax which should have
been paid directly to a city, city and county, county or district
within the state, the state or its agency may pay the amount to the
local government entitled thereto and notify the payor of its action.
This procedure, however, shall not be followed by the state or any
of its agencies unless the governing body of the local government
concerned has, by resolution, agreed with respect to such payments
that a timely payment received by the state or its agency will be
regarded as a timely payment to the local government concerned, and
that it will process all claims with respect to such payment in the
same manner as though the payment had been made to it in the first
instance.



35.  Commencing with its January 1, 1985, population base and
continuing until the date of certification of the 1990 Federal
Census, the population to be used by the Controller and by all other
state and county agencies for all purposes of allocation and
distribution of grant funds and subventions, including, without
limitation, the annual allocation from the Public Library Fund and
from the Motor Vehicle License Fee Account in the Transportation Tax
Fund, for any general law city located in a county of the 11th class,
which city's population as of January 1, 1985, was 38,925 based upon
an estimate validated by the Department of Finance, shall be 38,925,
adjusted annually, commencing January 1, 1986, by the percentage of
population growth of the State of California as a whole.



36.  Whenever any notice or other communication is required by this
code to be mailed by registered mail, the mailing of such notice or
other communication by certified mail shall be deemed to be
sufficient compliance with the requirements of law.




37.  Notwithstanding any other provision of law, all interest and
penalties owing due to late payment of supplemental unsecured
property tax levies shall be canceled, if such payment is made by
December 31, 1981.
   Notwithstanding any other provision of law, all interest and
penalties owing on the readjusted amount of any other tax resulting
from supplemental unsecured property tax levies shall be canceled, if
the payment of such readjusted tax is made by December 31, 1981.
   As used in this section, "supplemental unsecured property tax
levies" shall mean that amount of property tax levied by any city,
county, city and county, and special district which is attributable
to that portion of the property tax rate levied on the unsecured roll
for the 1978-79 tax year, less the rate for voter-approved
indebtedness, which is in excess of four dollars ($4) per one hundred
dollars ($100) of assessed value.
   As used in this section, "the readjusted amount of any other tax
resulting from supplemental unsecured property tax levies" shall mean
the difference in any other tax levy between the amount that would
have been levied had Article XIII A applied to the 1978-79 unsecured
property tax roll and the amount levied using the 1977-78 secured
roll property tax rate.


38.  (a) The Legislative Analyst shall submit a report to the
Legislature regarding the possible consolidation of the remittance
processing and cashiering functions and the mail processing
operations, of the Franchise Tax Board, the State Board of
Equalization, and the Employment Development Department.
   (b) The Franchise Tax Board, the State Board of Equalization, and
the Employment Development Department shall provide the Legislative
Analyst all data and information that the Legislative Analyst
identifies as necessary for completing the report and shall assist
the Legislative Analyst in the preparation of the report. The
information provided to the Legislative Analyst shall include, but
not be limited to, an evaluation of the short- and long-term fiscal
and budgetary advantages and disadvantages that would result from the
proposed consolidation of the remittance processing and cashiering
functions and the mail processing functions of, the Franchise Tax
Board, the State Board of Equalization, and the Employment
Development Department. Any data and information requested by the
Legislative Analyst shall be submitted on or before July 1, 2004.
   (c) The purpose of the report required by this section is to
determine, to the extent possible and based on available information
and reasonable assumptions, if there are any benefits to the
consolidation of the management and control of these operations based
on all of the following criteria:
   (1) The elimination of duplicative functions and fragmented
responsibilities.
   (2) Increased operational efficiencies due to the use of improved
technologies and economies of scale.
   (3) Additional interest earnings for the state.
   (d) For purposes of this section, "remittance processing and
cashiering" means receiving, batching, balancing, and depositing
remittances.
   (e) The Legislative Analyst shall provide to the Legislature its
report and any recommendations and considerations with regard to the
possible consolidation of these functions by November 1, 2004.