9
Summary of California Law (10th), Taxation
I. INTRODUCTION
<d2.o n="A. [§1] Nature of
Taxing Power.
<d2.o n="B. [§2] Limitations
on Power.
<d2.o n="C. Construction of Tax Statutes.
<d3.o n="1. [§3] Early
Position: Strict Construction Against Government.
<d3.o n="2. [§4] Exemptions
Construed Against Taxpayer.
<d2.o n="D. [§5] Types of
Taxes.
<d2.o n="E. Intergovernmental Taxation and Immunity.
<d3.o n="1. Theory and Scope of Immunity.
<d4.o n="(a) [§6] Federal
Immunity.
<d4.o n="(b) [§7] State
Immunity.
<d4.o n="(c) [§8] Express
Waiver of Immunity.
<d4.o n="(d) [§9] Express
Grant of Immunity.
<d3.o n="2. Indirect Burdens.
<d4.o n="(a) [§10] Former Rule
of Immunity.
<d4.o n="(b) Rejection of Indirect Burden Theory.
<d5.o n="(1) [§11] In
General.
<d5.o n="(2) [§12] Government
Contractors.
<d4.o n="(c) [§13] Privilege
or Use Tax.
<d4.o n="(d) [§14] Exception:
Discriminatory Tax Is Invalid.
<d3.o n="3. [§15] Income
From Government Obligations.
II. PUBLIC PURPOSE IN STATE TAXATION
<d2.o n="A. [§16] In
General.
<d2.o n="B. California Constitution: Gift of Public Money.
<d3.o n="1. [§17] Invalid
Expenditures.
<d3.o n="2. [§18] Public
Purpose Exception.
<d3.o n="3. [§19] Retroactive
Cancellation of Tax.
III. DUE PROCESS AND EQUAL PROTECTION
<d2.o n="A. Procedural Due Process.
<d3.o n="1. Notice and Hearing.
<d4.o n="(a) [§20] In
General.
<d4.o n="(b) [§21] Sufficiency
of Notice.
<d3.o n="2. Summary Collection Procedure.
<d4.o n="(a) [§22] In
General.
<d4.o n="(b) [§23] Sale
Without Hearing Is Invalid.
<d3.o n="3. [§24] Security
for Administrative Review.
<d2.o n="B. Substantive Due Process.
<d3.o n="1. Special Assessment for Local Improvements.
<d4.o n="(a) Assessment Without or in Excess of Benefits.
<d5.o n="(1) [§25] In
General.
<d5.o n="(2) [§26] Judicial
Review.
<d5.o n="(3) [§27] Curative
Act Does Not Make Invalid Assessment Safe From Attack.
<d4.o n="(b) [§28] Reassessment
Where Benefits Are Not Realized.
<d4.o n="(c) [§29] Fraudulent
Assessment.
<d3.o n="2. [§30] Retroactive
Tax.
<d3.o n="3. Jurisdiction.
<d4.o n="(a) [§31] Jurisdiction
Over Person.
<d4.o n="(b) [§32] Jurisdiction
Over Real Property.
<d4.o n="(c) Jurisdiction Over Tangible Personal Property.
<d5.o n="(1) [§33] Property
With Fixed Situs.
<d5.o n="(2) [§34] Property
Without Fixed Situs.
<d4.o n="(d) Jurisdiction Over Intangibles: Multiple
Taxation.
<d5.o n="(1) [§35] Earlier
Theories and Decisions.
<d5.o n="(2) [§36] Present
Rule: Multiple Taxation Is Valid.
<d5.o n="(3) Multiple Findings of Domicile.
<d6.o n="(aa) [§37] Validity
of Multiple Taxation.
<d6.o n="(bb) [§38] Statutory
Solutions: Compromise or Arbitration.
<d2.o n="C. Equal Protection: Discriminatory Taxes.
<d3.o n="1. Unequal Assessment: Administrative
Discrimination.
<d4.o n="(a) [§39] What
Constitutes Invalid Discrimination.
<d4.o n="(b) [§40] Showing of
Intentional Discrimination.
<d3.o n="2. Classification of Subjects of Tax.
<d4.o n="(a) [§41] Power To
Select and Grant Exemptions.
<d4.o n="(b) [§42] Valid
Discrimination for Regulatory Purposes.
<d4.o n="(c) [§43] Valid
Discrimination for Retaliatory Purposes.
<d4.o n="(d) Invalid Discrimination.
<d5.o n="(1) [§44] In
General.
<d5.o n="(2) [§45] Discriminatory
Exemptions.
<d5.o n="(3) [§46] Domestic
Preference Tax on Insurance Companies.
<d4.o n="(e) Municipal License Taxes and Fees.
<d5.o n="(1) [§47] In
General.
<d5.o n="(2) [§48] No Fixed
Place of Business.
<d5.o n="(3) [§49] Places of
Amusement.
<d5.o n="(4) [§50] Transient
Lodger.
<d5.o n="(5) [§51] Extraterritorial
Tax.
<d5.o n="(6) [§52] Nonresident
Commuter.
<d5.o n="(7) [§53] Tax To
Defeat Exemption.
<d3.o n="3. [§54] School
Taxes.
IV. STATE TAXES AFFECTING FOREIGN COMMERCE
<d2.o n="A. State Cannot Tax Imports.
<d3.o n="1. [§55] Constitutional
Prohibition.
<d3.o n="2. Original Package Doctrine.
<d4.o n="(a) [§56] Theory and
Scope of Doctrine.
<d4.o n="(b) [§57] Limitations
on Application.
<d4.o n="(c) [§58] Doctrine
Abrogated.
<d2.o n="B. State Cannot Tax Exports.
<d3.o n="1. In General.
<d4.o n="(a) [§59] Constitutional
Prohibition.
<d4.o n="(b) [§60] Commerce
Clause Distinguished.
<d4.o n="(c) [§61] Sale of
Bunker Fuel Is Not Export.
<d3.o n="2. When Immunity Arises.
<d4.o n="(a) [§62] Test:
Course of Transportation.
<d4.o n="(b) [§63] Test Met
and Goods Immune.
<d4.o n="(c) [§64] Test Not
Met and Tax Valid.
<d3.o n="3. [§65] Interruption
of Transportation.
V. STATE TAXES AFFECTING INTERSTATE COMMERCE
<d2.o n="A. In General.
<d3.o n="1. [§66] Commerce
Is Not Wholly Immune.
<d3.o n="2. [§67] Test of
Unreasonable Burden.
<d3.o n="3. [§68] Discriminatory
Exemptions.
<d3.o n="4. [§69] Postpayment
Remedies for Invalid Taxes.
<d2.o n="B. Gross Receipts and Net Income Taxes.
<d3.o n="1. [§70] Gross
Receipts Tax as Direct Burden.
<d3.o n="2. [§71] Multiple
Burdens and Apportioned Gross Receipts Tax.
<d3.o n="3. [§72] Net Income
From Interstate Commerce.
<d2.o n="C. Property Tax on Instrumentalities or Goods.
<d3.o n="1. Apportionment Required.
<d4.o n="(a) [§73] In
General.
<d4.o n="(b) [§74] Railroad
Rolling Stock.
<d4.o n="(c) Aircraft.
<d5.o n="(1) [§75] Domestic
Aircraft in Foreign Commerce.
<d5.o n="(2) [§76] Foreign
Aircraft in Foreign Commerce.
<d5.o n="(3) [§77] Aircraft
Operating Between Air Force Bases.
<d5.o n="(4) [§78] Codification
of Law on Interstate Flight.
<d4.o n="(d) [§79] Oceangoing
Vessels.
<d4.o n="(e) [§80] Instrumentalities
of Foreign Commerce.
<d3.o n="2. [§81] Goods in
Interstate Sale.
<d2.o n="D. Sales and Use Taxes.
<d3.o n="1. Use Tax After Interstate Sale.
<d4.o n="(a) [§82] Theory of
Tax.
<d4.o n="(b) [§83] Valid
Taxes.
<d4.o n="(c) Invalid Taxes.
<d5.o n="(1) [§84] Denial of
Equal Protection.
<d5.o n="(2) [§85] Violation
of Due Process.
<d5.o n="(3) [§86] Due
Process and Commerce Power.
<d3.o n="2. [§87] Sales Tax
Where Local Activity Occurs.
<d2.o n="E. [§88] License
Tax on Interstate Salesperson.
<d2.o n="F. Privilege Taxes.
<d3.o n="1. [§89] Privilege
of Using Highways.
<d3.o n="2. [§90] Privilege
of Using Airport.
<d3.o n="3. [§91] Privilege
of Maintaining Facilities.
<d3.o n="4. [§92] Privilege
of Conducting Local Activity.
<d3.o n="5. [§93] Privilege
of Doing Business.
<d3.o n="6. [§94] Invalid
Tax on Interstate Commerce.
VI. STATE FRANCHISE TAXES ON FOREIGN CORPORATIONS
<d2.o n="A. [§95] Subject of
Tax.
<d2.o n="B. Measure of Tax: Apportionment.
<d3.o n="1. [§96] In
General.
<d3.o n="2. Unitary Business/Formula Theory.
<d4.o n="(a) In General.
<d5.o n="(1) [§97] Apportionment
of Total Business Income.
<d5.o n="(2) [§98] Deductibility
of Interest Expenses.
<d4.o n="(b) Multinational Business Involved.
<d5.o n="(1) [§99] In
General.
<d5.o n="(2) [§100] Bank
Cases.
<d4.o n="(c) Multinational Business Not Involved.
<d5.o n="(1) [§101] Unitary
Business.
<d5.o n="(2) [§102] No
Unitary Business.
<d2.o n="C. [§103] Tax on
Dividends Paid Outside State.
<d2.o n="D. [§104] Entrance
Fee Based on Entire Capital.
VII. FEDERAL TAXING POWER
<d2.o n="A. [§105] Nature of
Power.
<d2.o n="B. [§106] Limitations
on Power.
<d2.o n="C. Public Purpose: Regulatory Objects.
<d3.o n="1. [§107] In
General.
<d3.o n="2. [§108] Federal
Tax in Field of State Power.
VIII. OVERVIEW OF CALIFORNIA TAXATION SYSTEM
<d2.o n="A. [§109] Constitutional
and Statutory Sources.
<d2.o n="B. Legislative Power and Limitations.
<d3.o n="1. [§110] In
General.
<d3.o n="2. [§111] No
Delegation of Power to Private Entity.
<d3.o n="3. [§112] Double
Taxation.
<d3.o n="4. [§113] Limitations
Relating to Tax Rate.
<d2.o n="C. Subjects of Local and State Taxation.
<d3.o n="1. [§114] City and
County Taxes.
<d3.o n="2. [§115] State
Taxes.
<d2.o n="D. [§116] State Tax
Liens.
<d2.o n="E. Limitations on Spending.
<d3.o n="1. [§117] In
General.
<d3.o n="2. [§118] Scope of
Limitation.
<d3.o n="3. Reimbursement of Local Costs.
<d4.o n="(a) [§119] Requirement.
<d4.o n="(b) [§120] Reimbursement
Required.
<d4.o n="(c) [§121] Reimbursement
Not Required.
<d4.o n="(d) [§122] Local
Government''s Action
To Avoid Expenditure.
<d2.o n="F. Taxpayers'' Bill of Rights.
<d3.o n="1. [§123] Statutory
Framework.
<d3.o n="2. [§124] Provisions.
IX. PROPOSITION 13 AND SUBSEQUENT LIMITATIONS ON
TAXING POWER
<d2.o n="A. [§125] Adoption
of Proposition 13.
<d2.o n="B. Restrictions on Power To Tax Real Property.
<d3.o n="1. One Percent of Full Cash Value.
<d4.o n="(a) [§126] General
Rule.
<d4.o n="(b) [§127] Exception
for Preapproved Indebtedness.
<d4.o n="(c) [§128] Other
Exceptions.
<d3.o n="2. [§129] Apportionment
to Districts.
<d3.o n="3. [§130] Restrictions
on State Taxes.
<d3.o n="4. Restrictions on Local Taxes.
<d4.o n="(a) [§131] Constitutional
and Statutory Bases for Restrictions.
<d4.o n="(b) [§132] Majority
Approval for Previously Enacted Taxes.
<d4.o n="(c) Two-Thirds Approval for Special Taxes.
<d5.o n="(1) [§133] Rule.
<d5.o n="(2) Definition of Special Taxes Before Proposition
218.
<d6.o n="(aa) [§134] Levies
That Qualify as Special Taxes.
<d6.o n="(bb) [§135] Levies
That Do Not Qualify as Special Taxes.
<d5.o n="(3) [§136] Definition
of Special Taxes After Proposition 218.
<d4.o n="(d) Majority Approval for Local General Taxes.
<d5.o n="(1) [§137] Rule.
<d5.o n="(2) [§138] Procedure.
<d4.o n="(e) [§139] Applicability
to Special Districts.
<d3.o n="5. Restrictions on Assessments.
<d4.o n="(a) [§140] Proposition
13 Is Not Applicable.
<d4.o n="(b) Effect of Proposition 218.
<d5.o n="(1) [§141] In
General.
<d5.o n="(2) [§142] Voter
Approval Requirements.
<d3.o n="6. Restrictions on Other Local Fees and Charges.
<d4.o n="(a) [§143] In
General.
<d4.o n="(b) [§144] Voter
Approval Requirements.
<d2.o n="C. Acquisition Value as Full Cash Value.
<d3.o n="1. [§145] In
General.
<d3.o n="2. [§146] Constitutionality
of Base Year Valuation.
<d2.o n="D. Purchase or Change in Ownership After 1975 Lien
Date.
<d3.o n="1. [§147] In
General.
<d3.o n="2. Included Transactions.
<d4.o n="(a) [§148] In
General.
<d4.o n="(b) [§149] Sale and
Leaseback.
<d4.o n="(c) [§150] Transactions
Between Legal Entities.
<d3.o n="3. Excluded Transactions.
<d4.o n="(a) [§151] In
General.
<d4.o n="(b) Transfer Between Parent and Child.
<d5.o n="(1) [§152] Scope of
Exclusion.
<d5.o n="(2) [§153] Filing
Claim for Exclusion.
<d4.o n="(c) [§154] Transfer
From Grandparent to Grandchild.
<d3.o n="4. [§155] Purchase
or Transfer of Ownership Interest in Legal Entity.
<d2.o n="E. [§156] New
Construction After 1975 Lien Date.
<d2.o n="F. Other Changes in Base Year Value.
<d3.o n="1. [§157] In
General.
<d3.o n="2. [§158] Replacement
Property Following Disaster.
<d3.o n="3. [§159] Replacement
of Contaminated Property.
<d3.o n="4. [§160] Replacement
Property for Seniors and Severely Disabled Homeowners.
<d2.o n="G. [§161] Computation
of Taxable Value.
<d2.o n="H. [§162] Supplemental
Assessment.
X. LOCAL PROPERTY TAXATION
<d2.o n="A. Property Subject total.
<d3.o n="1. [§163] In General.
<d3.o n="2. Real Property.
<d4.o n="(a) [§164] In
General.
<d4.o n="(b) [§165] Improvements.
<d4.o n="(c) Possessory Interests.
<d5.o n="(1) [§166] In
General.
<d5.o n="(2) [§167] Exempt
and Public Property.
<d4.o n="(d) [§168] Condominiums
and Common Interest Developments.
<d3.o n="3. Tangible Personal Property.
<d4.o n="(a) [§169] In
General.
<d4.o n="(b) [§170] Aircraft.
<d4.o n="(c) [§171] Manufactured
Homes.
<d3.o n="4. Ownership and Possession as Basis of Tax.
<d4.o n="(a) [§172] Owner.
<d4.o n="(b) [§173] Person in
Possession.
<d4.o n="(c) [§174] Representative.
<d3.o n="5. Leases and Leasehold Interests.
<d4.o n="(a) [§175] In
General.
<d4.o n="(b) [§176] Where
Reversion Is Exempt.
<d3.o n="6. County or City Property Outside Boundaries.
<d4.o n="(a) [§177] In
General.
<d4.o n="(b) [§178] Water
Rights.
<d4.o n="(c) [§179] Improvements.
<d2.o n="B. Exemptions.
<d3.o n="1. Public Property.
<d4.o n="(a) [§180] In
General.
<d4.o n="(b) [§181] Federal
and State Property.
<d4.o n="(c) [§182] County
and Municipal Property.
<d3.o n="2. Schools and Colleges.
<d4.o n="(a) [§183] Religious,
Charitable, and Hospital Schools.
<d4.o n="(b) [§184] Public
Schools and Colleges.
<d4.o n="(c) [§185] Nonprofit
Colleges.
<d3.o n="3. [§186] Church
and Religious Exemption.
<d3.o n="4. Welfare Exemption.
<d4.o n="(a) In General.
<d5.o n="(1) [§187] Nature,
Purpose, and Scope.
<d5.o n="(2) [§188] Property
Used Exclusively for Specified Purpose.
<d5.o n="(3) [§189] Property
Irrevocably Dedicated to Specified Purpose.
<d5.o n="(4) [§190] Nonprofit
Organization.
<d5.o n="(5) [§191] Qualification
as Tax-Exempt Organization.
<d4.o n="(b) Hospitals.
<d5.o n="(1) [§192] Nonprofit
Facilities and Activities.
<d5.o n="(2) [§193] Activities
Resulting in Profit.
<d4.o n="(c) [§194] Religious
Organizations and Activities.
<d4.o n="(d) Charitable Activities.
<d5.o n="(1) [§195] Exempt.
<d5.o n="(2) [§196] Not
Exempt.
<d5.o n="(3) [§197] Civic
Theatre as Charitable Activity.
<d3.o n="5. Veterans'' Exemptions.
<d4.o n="(a) [§198] Honorably
Discharged Veteran.
<d4.o n="(b) [§199] Disabled
or Blind Veteran.
<d4.o n="(c) [§200] Veterans'' Organizations.
<d3.o n="6. [§201] Intangibles.
<d3.o n="7. [§202] Possessory
Interest in Personal Property.
<d3.o n="8. [§203] Burial
Property.
<d3.o n="9. [§204] Growing
Crops, Trees, and Vines.
<d3.o n="10. . [§205] Vessels
and Aircraft.
<d3.o n="11. [§206] Libraries,
Museums, and Exhibits.
<d3.o n="12. [§207] Homeowners'' and Householders'' Exemptions.
<d3.o n="13. [§208] Business
Inventories.
<d3.o n="14. [§209] Property
of Minimal Value.
<d3.o n="15. [§210] Other
Exempt Property.
<d3.o n="16. [§211] Reduction
of Rent Where Use Is Exempt.
<d2.o n="C. Valuation.
<d3.o n="1. Development of Law.
<d4.o n="(a) [§212] Former
Law.
<d4.o n="(b) [§213] Constitutional
Revision of 1974.
<d4.o n="(c) [§214] Present
System of Full Value Assessment.
<d3.o n="2. Valuation Methods.
<d4.o n="(a) [§215] Cost
Method.
<d4.o n="(b) [§216] Market
Data or Comparable Sales Method.
<d4.o n="(c) [§217] Income or
Capitalization Method.
<d4.o n="(d) [§218] Combination
of Methods.
<d3.o n="3. [§219] Sales Tax
as Element of Valuation.
<d3.o n="4. Valuation of Possessory Interests.
<d4.o n="(a) [§220] In
General.
<d4.o n="(b) [§221] Rent Paid
by Lessee of Exempt Property.
<d3.o n="5. [§222] Valuation
of Time-share Interests.
<d3.o n="6. Valuation of Open Space Land.
<d4.o n="(a) [§223] Development
of Law.
<d4.o n="(b) [§224] Valuation
Rules.
<d3.o n="7. [§225] Valuation
of Timber and Timberland.
<d3.o n="8. [§226] Valuation
of Land Subject to Restrictions.
<d3.o n="9. [§227] Other
Special Rules.
<d2.o n="D. Assessment Procedure.
<d3.o n="1. [§228] Lien Date.
<d3.o n="2. Taxpayer''s Statement and Information.
<d4.o n="(a) [§229] In
General.
<d4.o n="(b) [§230] Arbitrary
and Penal Assessments.
<d4.o n="(c) Escape Assessment.
<d5.o n="(1) [§231] Grounds.
<d5.o n="(2) [§232] Time
Limits.
<d5.o n="(3) [§233] Notice.
<d3.o n="3. Claim of Exemption.
<d4.o n="(a) [§234] In
General.
<d4.o n="(b) [§235] Noncompliance
With Claims Procedure.
<d4.o n="(c) [§236] Cancellation
of Past Taxes.
<d3.o n="4. Assessment Roll.
<d4.o n="(a) [§237] Nature
and Content.
<d4.o n="(b) [§238] Effect of
Mistake in Description.
<d4.o n="(c) [§239] Information
to Assessees.
<d3.o n="5. Assessment of Utilities Property.
<d4.o n="(a) [§240] Constitutional
Provision.
<d4.o n="(b) [§241] Procedure.
<d4.o n="(c) [§242] Valuation
Methods.
<d2.o n="E. Equalization.
<d3.o n="1. County Board of Equalization.
<d4.o n="(a) [§243] Nature
and Function.
<d4.o n="(b) Procedure Before County Board.
<d5.o n="(1) [§244] In
General.
<d5.o n="(2) [§245] Notice
and Application.
<d5.o n="(3) [§246] Hearing
Procedure.
<d5.o n="(4) [§247] Effect of
Board''s Failure To Hear
Evidence.
<d5.o n="(5) [§248] Decision
and Correction of Roll.
<d5.o n="(6) [§249] Review.
<d3.o n="2. [§250] State
Board of Equalization.
<d2.o n="F. Levy and Lien of Tax.
<d3.o n="1. [§251] Levy of
Tax.
<d3.o n="2. [§252] Nature
and Effect of Tax Liens.
<d3.o n="3. [§253] Property
Subject to Lien.
<d2.o n="G. Collection of Taxes Secured by Lien.
<d3.o n="1. [§254] In
General.
<d3.o n="2. [§255] Notice
and Tax Bill.
<d3.o n="3. [§256] Payment.
<d3.o n="4. [§257] Penalties.
<d3.o n="5. [§258] Inspection
of Delinquency Records.
<d2.o n="H. Tax-Defaulted Property.
<d3.o n="1. [§259] Former
Law.
<d3.o n="2. Default Procedure.
<d4.o n="(a) [§260] Revision
in 1984.
<d4.o n="(b) [§261] Notice
and Declaration of Default.
<d4.o n="(c) [§262] Delinquent
List and Notice of Intent To Sell.
<d3.o n="3. Sale of Tax-Defaulted Property.
<d4.o n="(a) [§263] In
General.
<d4.o n="(b) [§264] Bids and
Payment.
<d4.o n="(c) [§265] Distribution
of Proceeds.
<d4.o n="(d) [§266] Tax Deed
and Its Effect.
<d4.o n="(e) [§267] Rights
and Remedies of Purchaser.
<d3.o n="4. Redemption.
<d4.o n="(a) [§268] Right To
Redeem.
<d4.o n="(b) [§269] Procedure.
<d4.o n="(c) [§270] Partial
Redemption.
<d4.o n="(d) [§271] Termination
of Right.
<d3.o n="5. Sale of Tax Certificates.
<d4.o n="(a) [§272] Purpose
of Statute.
<d4.o n="(b) [§273] Nature of
Certificates.
<d4.o n="(c) [§274] Conduct
of Sale.
<d4.o n="(d) [§275] Establishment
of Redemption Fund.
<d4.o n="(e) [§276] Payments
to Holder.
<d2.o n="ICollection of Unsecured Taxes.
<d3.o n="1. [§277] Delinquency.
<d3.o n="2. Seizure and Sale.
<d4.o n="(a) [§278] In
General.
<d4.o n="(b) [§279] Seizure
and Sale Before Delinquency.
<d4.o n="(c) [§280] No Tax
Lien or Priority.
<d3.o n="3. [§281] Other
Options for Collection.
<d2.o n="J. Defects in Tax Proceedings.
<d3.o n="1. [§282] Strict
Compliance by Taxing Authority.
<d3.o n="2. [§283] Curative
Steps and Legislation.
<d2.o n="K. Remedies of Owner or Taxpayer.
<d3.o n="1. Administrative Remedies.
<d4.o n="(a) [§284] Cancellation
of Assessment or Tax.
<d4.o n="(b) [§285] Claim for
Refund of Tax.
<d4.o n="(c) Exhaustion of Administrative Remedies.
<d5.o n="(1) [§286] When
Required.
<d5.o n="(2) [§287] When Not
Required.
<d3.o n="2. Actions.
<d4.o n="(a) Action To Quiet Title.
<d5.o n="(1) [§288] In
General.
<d5.o n="(2) [§289] Duty To
Reimburse Purchaser.
<d4.o n="(b) Action To Recover Taxes Paid.
<d5.o n="(1) [§290] No
Recovery Where Payment Is Voluntary.
<d5.o n="(2) [§291] Recovery
Where Payment Is Coerced.
<d5.o n="(3) Action After Rejection of Claim for Refund.
<d6.o n="(aa) [§292] In
General.
<d6.o n="(bb) [§293] Procedure.
<d6.o n="(cc) [§294] Judgment.
<d4.o n="(c) Injunction or Other Equitable Relief.
<d5.o n="(1) [§295] In
General.
<d5.o n="(2) [§296] Statutory
Restriction.
<d5.o n="(3) [§297] Constitutional
Restriction.
<d4.o n="(d) [§298] Declaratory
Relief.
<d3.o n="3. [§299] Extraordinary
Writs.
<d2.o n="L. Tax Assistance and Postponement.
<d3.o n="1. Tax Assistance.
<d4.o n="(a) [§300] Nature of
Program.
<d4.o n="(b) [§301] Restrictions.
<d4.o n="(c) [§302] Procedure.
<d3.o n="2. Tax Postponement.
<d4.o n="(a) [§303] Nature
and Scope of Program.
<d4.o n="(b) [§304] Definitions.
<d4.o n="(c) [§305] Conditions
and Restrictions.
<d4.o n="(d) [§306] Claims.
<d4.o n="(e) [§307] Payment.
<d4.o n="(f) [§308] Security
and Enforcement.
XI. OTHER LOCAL TAXATION
<d2.o n="A. Local License Taxes.
<d3.o n="1. [§309] In
General.
<d3.o n="2. [§310] Authority
of Charter Cities.
<d3.o n="3. [§311] Constitutional
Challenges.
<d3.o n="4. [§312] Statutory
Challenges.
<d3.o n="5. [§313] Occupation
Tax on Employee.
<d3.o n="6. [§314] Condominium
Business License Tax.
<d2.o n="B. Local Sales and Use Taxes.
<d3.o n="1. [§315] Uniform
Rates and Practice.
<d3.o n="2. [§316] Adoption
of Ordinance.
<d3.o n="3. [§317] Rate,
Exemptions, and Credit.
<d3.o n="4. [§318] Administration
and Collection.
<d3.o n="5. [§319] Place of
Sale.
<d2.o n="C. [§320] Documentary
Transfer Tax.
<d2.o n="D. [§321] Retail
Transaction and Use Taxes.
<d2.o n="E. [§322] Utility
Users'' Taxes.
<d2.o n="F. [§323] Occupancy
Taxes.
<d2.o n="G. [§324] Other
Taxes.
XII. STATE TAXATION
<d2.o n="A. Succession and Death Taxes.
<d3.o n="1. [§325] Former
Inheritance Tax.
<d3.o n="2. [§326] Former
Gift Tax.
<d3.o n="3. [§327] Repeal of
Inheritance and Gift Taxes.
<d3.o n="4. Estate Tax.
<d4.o n="(a) [§328] In
General.
<d4.o n="(b) [§329] Returns,
Payment, and Refunds.
<d4.o n="(c) [§330] Collection
of Tax.
<d3.o n="5. [§331] Generation
Skipping Transfer Tax.
<d2.o n="B. Personal Income Tax.
<d3.o n="1. [§332] Nature of
Tax.
<d3.o n="2. [§333] Residents
and Nonresidents.
<d3.o n="3. [§334] Rates of
Tax.
<d3.o n="4. [§335] Adjustments
to Income Tax.
<d2.o n="C. Bank and Corporation Taxes.
<d3.o n="1. [§336] In
General.
<d3.o n="2. [§337] Banks and
Other Financial Institutions.
<d3.o n="3. [§338] General
Corporations.
<d3.o n="4. [§339] Methods
of Apportioning Income.
<d3.o n="5. [§340] Foreign
Corporation Income Tax.
<d2.o n="D. Gross Premiums Tax on Insurance Companies.
<d3.o n="1. [§341] Nature
and Scope of Tax.
<d3.o n="2. [§342] Rates.
<d3.o n="3. [§343] Other
Taxes on Insurers.
<d2.o n="E. Sales and Use Taxes.
<d3.o n="1. Sales Tax.
<d4.o n="(a) [§344] Privilege
Tax on Retailer.
<d4.o n="(b) [§345] Administration.
<d4.o n="(c) [§346] Gross
Receipts.
<d4.o n="(d) Sale.
<d5.o n="(1) [§347] In General.
<d5.o n="(2) [§348] Statutory
Expansion of Definition.
<d5.o n="(3) [§349] Labor as
Element of Sale.
<d4.o n="(e) Retail Sale.
<d5.o n="(1) [§350] In
General.
<d5.o n="(2) [§351] Sales for
Resale Excluded.
<d5.o n="(3) [§352] Sale of
Equipment.
<d4.o n="(f) Retailer.
<d5.o n="(1) [§353] In
General.
<d5.o n="(2) [§354] Consumers
Distinguished.
<d3.o n="2. Use Tax.
<d4.o n="(a) [§355] Excise
Tax on Use.
<d4.o n="(b) [§356] Tax on
Buyer Collected by Retailer.
<d4.o n="(c) [§357] Nature of
Use.
<d3.o n="3. Immunities and Exemptions.
<d4.o n="(a) Constitutional Immunity.
<d5.o n="(1) [§358] In
General.
<d5.o n="(2) [§359] First
Amendment Religion Clause.
<d4.o n="(b) Statutory Exemptions.
<d5.o n="(1) [§360] In
General.
<d5.o n="(2) [§361] Food and
Food Products.
<d5.o n="(3) [§362] Medicines
and Health Care Materials.
<d5.o n="(4) [§363] Containers.
<d5.o n="(5) [§364] Occasional
Sales.
<d5.o n="(6) [§365] Miscellaneous
Exemptions.
<d5.o n="(7) [§366] Exemptions
To Avoid Double Taxation.
<d3.o n="4. Procedure.
<d4.o n="(a) [§367] Permit,
Registration, and Returns.
<d4.o n="(b) [§368] Deficiency
Determinations.
<d4.o n="(c) [§369] Enforcement
and Collection.
<d4.o n="(d) [§370] Lien and
Priority.
<d4.o n="(e) [§371] Termination
of Business and Successor''s
Liability.
<d4.o n="(f) Taxpayer''s Remedies.
<d5.o n="(1) [§372] Claim and
Action for Refund.
<d5.o n="(2) [§373] Relief
From Taxes, Penalties, and Interest.
<d5.o n="(3) [§374] Recovery
of Litigation Costs.
<d5.o n="(4) [§375] No Injunction,
Mandamus, or Equitable Relief.
<d4.o n="(g) [§376] Reimbursement
of Overcharged Customers.
<d2.o n="F. Liquor Taxes.
<d3.o n="1. [§377] Exclusive
State Power.
<d3.o n="2. [§378] Rates,
Exemptions, and Credits.
<d3.o n="3. [§379] Returns
and Collections.
<d2.o n="G. Taxes on Vehicles and Transportation.
<d3.o n="1. [§380] Motor
Vehicle Fuel License Tax.
<d3.o n="2. [§381] Use Fuel
License Tax.
<d3.o n="3. [§382] Diesel
Fuel Tax.
<d3.o n="4. [§383] Vehicle
License Tax.
<d3.o n="5. [§384] Vehicle
Smog Impact Fee.
<d3.o n="6. [§385] Private
Railroad Car Tax.
<d2.o n="H. [§386] Unemployment
Insurance Tax.
<d2.o n="I. [§387] Cigarette
Tax.
<d2.o n="J. [§388] Timber
Yield Tax.
<d2.o n="K. [§389] Hazardous
Substances Tax.