{"id":4475,"date":"2022-05-15T10:21:34","date_gmt":"2022-05-15T10:21:34","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=4475"},"modified":"2022-05-24T16:35:39","modified_gmt":"2022-05-24T16:35:39","slug":"revenue-and-taxation-code-rtc-18668","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-18668\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 18668"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l375954x-c35dc146f7390b243ba7ea155ef0df90\">\n#top .av-special-heading.av-l375954x-c35dc146f7390b243ba7ea155ef0df90{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l375954x-c35dc146f7390b243ba7ea155ef0df90 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l375954x-c35dc146f7390b243ba7ea155ef0df90 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l375954x-c35dc146f7390b243ba7ea155ef0df90 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 18668<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l375dmd2-bd069a75273fdf0ec247856fb92e28cf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)\u2002Every person required under this article to deduct and withhold any tax is hereby made liable for that tax, to the extent provided by this section<span class=\"added-material\">. \u2002A<\/span>ny amount required to be deducted and paid to the Franchise Tax Board under this article shall be considered the tax of\u00a0<span class=\"added-material\">that<\/span>\u00a0person. \u2002<span class=\"added-material\">Unless it is shown that the failure is due to reasonable cause, a<\/span>ny person who fails to withhold from any payments any amount required to be withheld under this article\u00a0<span class=\"added-material\">or who fails to transmit the withheld amounts to the Franchise Tax Board on or before the due date required by regulations<\/span>\u00a0is liable for the amount\u00a0<span class=\"added-material\">actually<\/span>\u00a0withheld<span class=\"added-material\">,<\/span>\u00a0or the amount of taxes due from the taxpayer to whom the payments are made<span class=\"added-material\">, whichever is greater,<\/span>\u00a0but not in excess of the amount required to be withheld.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002If any amount required to be withheld under this article is not paid to the Franchise Tax Board on or before the due date required by regulations, interest shall be assessed at the adjusted annual rate established pursuant to\u00a0<span class=\"cite\">Section 19521\u00a0<\/span>, computed from the due date to the date paid.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002Whenever any person has withheld any amount pursuant to this article, the amount so withheld shall be held to be a special fund in trust for the State of California.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002In lieu of the amount provided for in subdivision (a), unless it is shown that the failure to withhold is due to reasonable cause, whenever any transferee is required to withhold any amount pursuant to\u00a0<span class=\"cite\">subdivision (e) of Section 18662\u00a0<\/span>, the transferee is liable for the greater of the following amounts for failure to withhold only after the transferee, as specified, is notified in writing of the requirements under\u00a0<span class=\"cite\">subdivision (e) of Section 18662\u00a0<\/span>:<\/p>\n<div class=\"subsection\">\n<p>(1)\u2002Five hundred dollars ($500).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002Ten percent of the amount required to be withheld under\u00a0<span class=\"cite\">subdivision (e) of Section 18662\u00a0<\/span>.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(e)(1)\u2002Unless it is shown that the failure to notify is due to reasonable cause, the real estate escrow person is liable for the amount specified in subdivision (d), when written notification of the withholding requirements of\u00a0<span class=\"cite\">subdivision (e) of Section 18662\u00a0<\/span>is not provided to the transferee, other than a transferee that is an intermediary or accommodator in a deferred exchange, and the California real property disposition is subject to withholding under\u00a0<span class=\"cite\">subdivision (e) of Section 18662\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002The real estate escrow person shall provide written notification to the transferee (other than a transferee that is an intermediary or accommodator in a deferred exchange) in substantially the same form as follows:<\/p>\n<p>\u201cIn accordance with\u00a0<span class=\"cite\">Section 18662 of the Revenue and Taxation Code\u00a0<\/span>, a buyer may be required to withhold an amount equal to 3\u00a0<span class=\"numerator\">1<\/span>\/<span class=\"denominator\">3<\/span>\u00a0percent of the sales price or the amount that is specified in a written certificate executed by the transferor in the case of a disposition of California real property interest by either:<\/p>\n<div class=\"subsection\">\n<p>1.\u2003A seller who is an individual, trust, or estate or when the disbursement instructions authorize the proceeds to be sent to a financial intermediary of the seller, OR<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>2.\u2003A corporate\u00a0<span class=\"added-material\">or partnership<\/span>\u00a0seller that has no permanent place of business in California immediately after the transfer of title to the California real property.<\/p>\n<p>The buyer may become subject to penalty for failure to withhold an amount equal to the greater of 10 percent of the amount required to be withheld or five hundred dollars ($500).<\/p>\n<p>However, notwithstanding any other provision included in the California statutes referenced above, no buyer will be required to withhold any amount or be subject to penalty for failure to withhold if:<\/p>\n<div class=\"subsection\">\n<p>1.\u2003The sales price of the California real property conveyed does not exceed one hundred thousand dollars ($100,000), OR<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>2.\u2003The seller executes a written certificate, under the penalty of perjury, certifying that the seller is a corporation\u00a0<span class=\"added-material\">or a partnership<\/span>\u00a0with a permanent place of business in California, OR<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>3.\u2003The seller, who is an individual, trust, estate<span class=\"added-material\">, partnership,<\/span>\u00a0or a corporation without a permanent place of business in California executes a written certificate, under the penalty of perjury, of any of the following:<\/p>\n<div class=\"subsection\">\n<p>A.\u2003The California real property being conveyed is the seller&#8217;s or decedent&#8217;s principal residence, within the meaning of\u00a0<span class=\"cite\">Section 121 of the Internal Revenue Code\u00a0<\/span>.\u00a0<span class=\"footnote-reference\">\u20091<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p>B.\u2003The last use of the property being conveyed was use by the transferor as the transferor&#8217;s principal residence within the meaning of\u00a0<span class=\"cite\">Section 121 of the Internal Revenue Code\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>C.\u2003The California real property being conveyed is or will be exchanged for property of like kind, within the meaning of\u00a0<span class=\"cite\">Section 1031 of the Internal Revenue Code\u00a0<\/span>, but only to the extent of the amount of gain not required to be recognized for California income tax purposes under\u00a0<span class=\"cite\">Section 1031 of the Internal Revenue Code\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>D.\u2003The California real property has been compulsorily or involuntarily converted, within the meaning of\u00a0<span class=\"cite\">Section 1033 of the Internal Revenue Code\u00a0<\/span>, and that the seller intends to acquire property similar or related in service or use so as to be eligible for nonrecognition of gain for California income tax purposes under\u00a0<span class=\"cite\">Section 1033 of the Internal Revenue Code\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>E.\u2003The California real property transaction will result in a loss or a net gain not required to be recognized for California income tax purposes.<\/p>\n<p>The seller is subject to penalty for knowingly filing a fraudulent certificate for the purpose of avoiding the withholding requirement.\u201d<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(3)\u2002The real estate escrow person is not liable under this subdivision if the tax due as a result of the disposition of California real property is paid by the original or extended due date of the transferor&#8217;s return for the taxable year in which the disposition occurred.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(4)\u2002The real estate escrow person or transferee is not liable under paragraph (1) or subdivision (d), if the failure to withhold is the result of his or her reliance, based on good faith and on all the information of which he or she has knowledge, upon a written certificate executed by the transferor under penalty of perjury pursuant to\u00a0<span class=\"cite\">subparagraph (D) of paragraph (3) of subdivision (e) of Section 18662\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(5)\u2002Any transferor who for the purpose of avoiding the withholding requirements of\u00a0<span class=\"cite\">subdivision (e) of Section 18662\u00a0<\/span>knowingly executes a false certificate pursuant to that section is liable for twice the amount specified in subdivision (d).<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(f)\u2002The amount of tax required to be deducted<span class=\"added-material\">,<\/span>\u00a0withheld<span class=\"added-material\">, and remitted<\/span>\u00a0under this article shall be assessed, collected, and paid\u00a0<span class=\"added-material\">upon notice and demand. \u2002Article 3 (commencing with\u00a0<span class=\"cite\">Section 19031\u00a0<\/span>), relating to deficiency assessments, shall not apply<\/span>\u00a0with respect to the\u00a0<span class=\"added-material\">assessment or collection of any amount due under this article<\/span>.<\/p>\n<\/div>\n<div class=\"footnote\">1\u2009Internal Revenue Code sections are in Title 26 of the U.S.C.A.<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4475","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 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