Revenue and Taxation Code – California Globe

Should Sunset Dates Be Required for All New Laws?

September 24, 2026 2:00 pmSeptember 24, 2026 2:01 pm

I have a proposal for consideration for the upcoming 2027 California Legislative Session. Should all new statutes have a sunset date? And perhaps a required report to the Legislature and Administration? This is already a requirement for all new or...

For Sales Tax Rates, How High is Too High?

September 14, 2026 12:00 pmSeptember 14, 2026 12:01 pm

California voters usually encounter sales-tax increases one at a time. A quarter-cent here, a half-cent there, perhaps a penny for a city facing a budget shortfall. Viewed individually, each increase can seem both modest and necessary. But after years of...

Suits for Refund

September 5, 2026 2:00 pmSeptember 5, 2026 2:01 pm

Article 2 of Chapter 7 of Part 1 of Division 2 of the Revenue and Taxation Code deals with suits for refund involving overpayments of sales and use taxes in this state. Section 6931 provides that no injunction or writ...

General Corporations Tax

September 1, 2026 2:00 pmSeptember 1, 2026 2:01 pm

Division 2, Part 11, Chapter 2, Article 2 of the Revenue and Taxation Code deals with tax on general corporations. Section 23151 provides that, with the exception of banks and financial corporations, every corporation doing business within the limits of...

Tax Violations

August 7, 2026 2:30 amAugust 7, 2026 2:31 am

Revenue and Taxation Code Division 2, Part 1, Chapter 10 deals with violations of the California Sales and Use Tax Laws. Section 7152 provides that any person required to make, render, sign, or verify any report who makes any false...

Deferred Compensation

July 26, 2026 2:00 pmJuly 26, 2026 2:01 pm

Chapter 5 of Part 10 of Division 2 of the Revenue and Taxation Code deals with deferred compensation under the California Personal Income Tax Law. Section 17501 provides that Subchapter D of Chapter 1 of Subtitle A of the Internal...

Corporate Tax Credits

June 22, 2026 3:22 pmJune 22, 2026 3:22 pm

Chapter 3.5 of Part 11 of Division 2 of the Revenue and Taxation Code deals with tax credits under the California Corporation Tax Law. Section 23608 provides that, in the case of a taxpayer who transports any agricultural product donated,...