California Revenue and Taxation Code

Every section of the California Revenue and Taxation Code, in order — 7,333 sections. Source: California Legislative Counsel, current through November 2, 2026.

• Cal. Rev. & Tax. Code § 1 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 2 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 3 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 4 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 5 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 6 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 7 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 8 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 9 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 10 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 11 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 12 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 12.2 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 13 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 14 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 15 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 16 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 17 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 18 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 19 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 20 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 20.5 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 21 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 22 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 23 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 24 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 25 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 26 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 27 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 28.5 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 29 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 30 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 31 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 33 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 34 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 35 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 36 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 36.5 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 37 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 38 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 38.10 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 38.7 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 38.9 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 40 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 41 — GENERAL PROVISIONS
• Cal. Rev. & Tax. Code § 50 — Base Year Values
• Cal. Rev. & Tax. Code § 51 — Base Year Values
• Cal. Rev. & Tax. Code § 51.5 — Base Year Values
• Cal. Rev. & Tax. Code § 52 — Base Year Values
• Cal. Rev. & Tax. Code § 53 — Base Year Values
• Cal. Rev. & Tax. Code § 60 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 61 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 62 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 62.1 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 62.11 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 62.2 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 62.3 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 62.5 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 63 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 63.1 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 63.2 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 64 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 64.1 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 65 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 65.1 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 66 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 67 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 68 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 69 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 69.3 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 69.4 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 69.5 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 69.6 — Change in Ownership and Purchase
• Cal. Rev. & Tax. Code § 70 — New Construction
• Cal. Rev. & Tax. Code § 70.5 — New Construction
• Cal. Rev. & Tax. Code § 71 — New Construction
• Cal. Rev. & Tax. Code § 72 — New Construction
• Cal. Rev. & Tax. Code § 73 — New Construction
• Cal. Rev. & Tax. Code § 74 — New Construction
• Cal. Rev. & Tax. Code § 74.3 — New Construction
• Cal. Rev. & Tax. Code § 74.5 — New Construction
• Cal. Rev. & Tax. Code § 74.6 — New Construction
• Cal. Rev. & Tax. Code § 74.7 — New Construction
• Cal. Rev. & Tax. Code § 74.8 — New Construction
• Cal. Rev. & Tax. Code § 75 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.1 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.10 — Assessments on the Supplemental Roll
• Cal. Rev. & Tax. Code § 75.11 — Assessments on the Supplemental Roll
• Cal. Rev. & Tax. Code § 75.12 — Assessments on the Supplemental Roll
• Cal. Rev. & Tax. Code § 75.13 — Assessments on the Supplemental Roll
• Cal. Rev. & Tax. Code § 75.14 — Assessments on the Supplemental Roll
• Cal. Rev. & Tax. Code § 75.15 — Assessments on the Supplemental Roll
• Cal. Rev. & Tax. Code § 75.18 — Application of Inflation Rate
• Cal. Rev. & Tax. Code § 75.2 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.20 — Exemptions
• Cal. Rev. & Tax. Code § 75.21 — Exemptions
• Cal. Rev. & Tax. Code § 75.22 — Exemptions
• Cal. Rev. & Tax. Code § 75.24 — Exemptions
• Cal. Rev. & Tax. Code § 75.3 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.31 — Notice of Assessment
• Cal. Rev. & Tax. Code § 75.32 — Notice of Assessment
• Cal. Rev. & Tax. Code § 75.4 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.40 — Transmittal of Supplemental Assessments to the Auditor
• Cal. Rev. & Tax. Code § 75.41 — Transmittal of Supplemental Assessments to the Auditor
• Cal. Rev. & Tax. Code § 75.42 — Transmittal of Supplemental Assessments to the Auditor
• Cal. Rev. & Tax. Code § 75.43 — Transmittal of Supplemental Assessments to the Auditor
• Cal. Rev. & Tax. Code § 75.5 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.50 — Collection of Supplemental Taxes
• Cal. Rev. & Tax. Code § 75.51 — Collection of Supplemental Taxes
• Cal. Rev. & Tax. Code § 75.52 — Collection of Supplemental Taxes
• Cal. Rev. & Tax. Code § 75.53 — Collection of Supplemental Taxes
• Cal. Rev. & Tax. Code § 75.54 — Collection of Supplemental Taxes
• Cal. Rev. & Tax. Code § 75.55 — Collection of Supplemental Taxes
• Cal. Rev. & Tax. Code § 75.6 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.60 — Reimbursement for County Costs
• Cal. Rev. & Tax. Code § 75.65 — Reimbursement for County Costs
• Cal. Rev. & Tax. Code § 75.66 — Reimbursement for County Costs
• Cal. Rev. & Tax. Code § 75.7 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.70 — Disposition of Revenues
• Cal. Rev. & Tax. Code § 75.71 — Disposition of Revenues
• Cal. Rev. & Tax. Code § 75.72 — Disposition of Revenues
• Cal. Rev. & Tax. Code § 75.8 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 75.80 — Effective Date
• Cal. Rev. & Tax. Code § 75.9 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 80 — Assessment Appeals
• Cal. Rev. & Tax. Code § 81 — Assessment Appeals
• Cal. Rev. & Tax. Code § 82 — Assessment Appeals
• Cal. Rev. & Tax. Code § 90 — Taxpayer Reporting
• Cal. Rev. & Tax. Code § 93 — Property Tax Rates
• Cal. Rev. & Tax. Code § 95 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.2 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.3 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.31 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.35 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.4 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.5 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.50 — Definitions and Administration
• Cal. Rev. & Tax. Code § 95.60 — Definitions and Administration
• Cal. Rev. & Tax. Code § 96 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.1 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.11 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.15 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.16 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.165 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.18 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.19 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.2 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.21 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.22 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.23 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.24 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.25 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.27 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.3 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.31 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.4 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.5 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.52 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.6 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.7 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.8 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 96.81 — Basic Revenue Allocations
• Cal. Rev. & Tax. Code § 97 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.1 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.2 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.21 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.22 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.23 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.3 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.31 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.313 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.32 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.33 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.34 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.35 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.36 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.361 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.37 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.38 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.39 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.4 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.401 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.41 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.44 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.45 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.46 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.68 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.69 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.70 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.71 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.72 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.73 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.75 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.76 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.77 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.78 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 97.81 — Revenue Allocation Shifts for Education
• Cal. Rev. & Tax. Code § 98 — Tax Equity Allocations for Certain Cities
• Cal. Rev. & Tax. Code § 98.01 — Tax Equity Allocations for Certain Cities
• Cal. Rev. & Tax. Code § 98.02 — Tax Equity Allocations for Certain Cities