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 § 6010.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.10 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.11 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.15 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.30 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.4 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.40 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.5.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.50 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.65 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.7 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.8 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010.9 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6011 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6011.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.7 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.8 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6012.9 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6013 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6014 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6015 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6016 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6016.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6016.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6016.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6016.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6017 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.10 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.4 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.7 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6018.8 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6019 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6020 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6021 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6022 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6023 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6024 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6025 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6026 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6027 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6028 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6029 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6030 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6031 — Streamlined Sales Tax Project
• Cal. Rev. & Tax. Code § 6040 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6041 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6041.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6041.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6041.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6041.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6042 — Registration and Collection
• Cal. Rev. & Tax. Code § 6043 — Registration and Collection
• Cal. Rev. & Tax. Code § 6043.1 — Registration and Collection
• Cal. Rev. & Tax. Code § 6044 — Registration and Collection
• Cal. Rev. & Tax. Code § 6045 — Registration and Collection
• Cal. Rev. & Tax. Code § 6046 — Marketplace Facilitator Relief
• Cal. Rev. & Tax. Code § 6047 — Marketplace Facilitator Relief
• Cal. Rev. & Tax. Code § 6049.5 — Operative Date
• Cal. Rev. & Tax. Code § 6051 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.15 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.3 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.4 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.45 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.6 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6051.8 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6052 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6054 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6055 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6066 — Permits
• Cal. Rev. & Tax. Code § 6066.3 — Permits
• Cal. Rev. & Tax. Code § 6066.4 — Permits
• Cal. Rev. & Tax. Code § 6066.5 — Permits
• Cal. Rev. & Tax. Code § 6067 — Permits
• Cal. Rev. & Tax. Code § 6068 — Permits
• Cal. Rev. & Tax. Code § 6069 — Permits
• Cal. Rev. & Tax. Code § 6070 — Permits
• Cal. Rev. & Tax. Code § 6070.5 — Permits
• Cal. Rev. & Tax. Code § 6071 — Permits
• Cal. Rev. & Tax. Code § 6071.1 — Permits
• Cal. Rev. & Tax. Code § 6072 — Permits
• Cal. Rev. & Tax. Code § 6073 — Permits
• Cal. Rev. & Tax. Code § 6073.1 — Permits
• Cal. Rev. & Tax. Code § 6073.2 — Permits
• Cal. Rev. & Tax. Code § 6074 — Permits
• Cal. Rev. & Tax. Code § 6075 — Permits
• Cal. Rev. & Tax. Code § 6077 — Permits
• Cal. Rev. & Tax. Code § 6091 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6092 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6092.1 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6092.5 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6093 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6094 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6094.1 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6094.5 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6095 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6150 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6151 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6152 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6154 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6156 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6158 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6160 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6162 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6164 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6166 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6168 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6170 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6172 — Inclusion of Support Services in Sales Tax
• Cal. Rev. & Tax. Code § 6201 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.15 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.3 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.4 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.45 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.55 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.6 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.7 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6201.8 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6202 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6202.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6202.7 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6203 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6203.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6203.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6204 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6205 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6206 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6207 — Imposition of Tax
• Cal. Rev. & Tax. Code § 6225 — Registration
• Cal. Rev. & Tax. Code § 6226 — Registration
• Cal. Rev. & Tax. Code § 6241 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6242 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6243 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6243.1 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6244 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6245 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6245.5 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6246 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6247 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6248 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6249 — Presumptions and Resale Certificates
• Cal. Rev. & Tax. Code § 6263 — Vehicle Smog Impact Fee
• Cal. Rev. & Tax. Code § 6271 — Definitions
• Cal. Rev. & Tax. Code § 6272 — Definitions
• Cal. Rev. & Tax. Code § 6273 — Definitions
• Cal. Rev. & Tax. Code § 6274 — Definitions
• Cal. Rev. & Tax. Code § 6275 — Definitions
• Cal. Rev. & Tax. Code § 6276.1 — Definitions
• Cal. Rev. & Tax. Code § 6277 — Definitions
• Cal. Rev. & Tax. Code § 6281 — Special Exemptions
• Cal. Rev. & Tax. Code § 6282 — Special Exemptions
• Cal. Rev. & Tax. Code § 6283 — Special Exemptions
• Cal. Rev. & Tax. Code § 6284 — Special Exemptions
• Cal. Rev. & Tax. Code § 6285 — Special Exemptions
• Cal. Rev. & Tax. Code § 6291 — Auxiliary Collection Provisions
• Cal. Rev. & Tax. Code § 6292 — Auxiliary Collection Provisions
• Cal. Rev. & Tax. Code § 6293 — Auxiliary Collection Provisions
• Cal. Rev. & Tax. Code § 6294 — Auxiliary Collection Provisions
• Cal. Rev. & Tax. Code § 6295 — Auxiliary Collection Provisions
• Cal. Rev. & Tax. Code § 6351 — General Exemptions
• Cal. Rev. & Tax. Code § 6352 — General Exemptions
• Cal. Rev. & Tax. Code § 6353 — General Exemptions
• Cal. Rev. & Tax. Code § 6354 — General Exemptions
• Cal. Rev. & Tax. Code § 6355 — General Exemptions
• Cal. Rev. & Tax. Code § 6356 — General Exemptions
• Cal. Rev. & Tax. Code § 6356.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6356.6 — General Exemptions
• Cal. Rev. & Tax. Code § 6357 — General Exemptions
• Cal. Rev. & Tax. Code § 6357.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6357.3 — General Exemptions
• Cal. Rev. & Tax. Code § 6357.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6357.7 — General Exemptions
• Cal. Rev. & Tax. Code § 6358 — General Exemptions
• Cal. Rev. & Tax. Code § 6358.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6358.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6358.4 — General Exemptions
• Cal. Rev. & Tax. Code § 6358.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6359 — General Exemptions
• Cal. Rev. & Tax. Code § 6359.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6359.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6359.3 — General Exemptions