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 § 6359.4 — General Exemptions
• Cal. Rev. & Tax. Code § 6359.45 — General Exemptions
• Cal. Rev. & Tax. Code § 6359.7 — General Exemptions
• Cal. Rev. & Tax. Code § 6359.8 — General Exemptions
• Cal. Rev. & Tax. Code § 6360 — General Exemptions
• Cal. Rev. & Tax. Code § 6360.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6361 — General Exemptions
• Cal. Rev. & Tax. Code § 6361.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6361.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6362.3 — General Exemptions
• Cal. Rev. & Tax. Code § 6362.4 — General Exemptions
• Cal. Rev. & Tax. Code § 6362.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6362.7 — General Exemptions
• Cal. Rev. & Tax. Code § 6362.8 — General Exemptions
• Cal. Rev. & Tax. Code § 6363 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.10 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.3 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.4 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.6 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.7 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.8 — General Exemptions
• Cal. Rev. & Tax. Code § 6363.9 — General Exemptions
• Cal. Rev. & Tax. Code § 6364 — General Exemptions
• Cal. Rev. & Tax. Code § 6364.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6365 — General Exemptions
• Cal. Rev. & Tax. Code § 6366 — General Exemptions
• Cal. Rev. & Tax. Code § 6366.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6366.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6366.3 — General Exemptions
• Cal. Rev. & Tax. Code § 6366.4 — General Exemptions
• Cal. Rev. & Tax. Code § 6366.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6367 — General Exemptions
• Cal. Rev. & Tax. Code § 6368 — General Exemptions
• Cal. Rev. & Tax. Code § 6368.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6368.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6368.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6368.7 — General Exemptions
• Cal. Rev. & Tax. Code § 6368.9 — General Exemptions
• Cal. Rev. & Tax. Code § 6369 — General Exemptions
• Cal. Rev. & Tax. Code § 6369.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6369.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6369.4 — General Exemptions
• Cal. Rev. & Tax. Code § 6369.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6369.6 — General Exemptions
• Cal. Rev. & Tax. Code § 6369.7 — General Exemptions
• Cal. Rev. & Tax. Code § 6370 — General Exemptions
• Cal. Rev. & Tax. Code § 6370.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6370.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6371 — General Exemptions
• Cal. Rev. & Tax. Code § 6372 — General Exemptions
• Cal. Rev. & Tax. Code § 6372.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6373 — General Exemptions
• Cal. Rev. & Tax. Code § 6374 — General Exemptions
• Cal. Rev. & Tax. Code § 6375 — General Exemptions
• Cal. Rev. & Tax. Code § 6375.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6376 — General Exemptions
• Cal. Rev. & Tax. Code § 6376.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6376.2 — General Exemptions
• Cal. Rev. & Tax. Code § 6376.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6377.1 — General Exemptions
• Cal. Rev. & Tax. Code § 6378 — General Exemptions
• Cal. Rev. & Tax. Code § 6379 — General Exemptions
• Cal. Rev. & Tax. Code § 6379.5 — General Exemptions
• Cal. Rev. & Tax. Code § 6379.8 — General Exemptions
• Cal. Rev. & Tax. Code § 6380 — General Exemptions
• Cal. Rev. & Tax. Code § 6381 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6384 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6385 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6386 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6387 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6388 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6388.3 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6388.5 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6390 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6391 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6396 — Exemptions From Sales Tax
• Cal. Rev. & Tax. Code § 6401 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6402 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6403 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6404 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6405 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6406 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6407 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6408 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6409 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6410 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6411 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6414 — Exemptions From Use Tax
• Cal. Rev. & Tax. Code § 6421 — Exemption Certificates
• Cal. Rev. & Tax. Code § 6422.1 — Exemption Certificates
• Cal. Rev. & Tax. Code § 6423 — Exemption Certificates
• Cal. Rev. & Tax. Code § 6451 — Returns and Payments
• Cal. Rev. & Tax. Code § 6452 — Returns and Payments
• Cal. Rev. & Tax. Code § 6452.05 — Returns and Payments
• Cal. Rev. & Tax. Code § 6452.1 — Returns and Payments
• Cal. Rev. & Tax. Code § 6452.2 — Returns and Payments
• Cal. Rev. & Tax. Code § 6453 — Returns and Payments
• Cal. Rev. & Tax. Code § 6454 — Returns and Payments
• Cal. Rev. & Tax. Code § 6455 — Returns and Payments
• Cal. Rev. & Tax. Code § 6456 — Returns and Payments
• Cal. Rev. & Tax. Code § 6457 — Returns and Payments
• Cal. Rev. & Tax. Code § 6459 — Returns and Payments
• Cal. Rev. & Tax. Code § 6459.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 6470 — Prepayment
• Cal. Rev. & Tax. Code § 6471 — Prepayment
• Cal. Rev. & Tax. Code § 6471.4 — Prepayment
• Cal. Rev. & Tax. Code § 6471.6 — Prepayment
• Cal. Rev. & Tax. Code § 6472 — Prepayment
• Cal. Rev. & Tax. Code § 6473 — Prepayment
• Cal. Rev. & Tax. Code § 6474 — Prepayment
• Cal. Rev. & Tax. Code § 6476 — Prepayment
• Cal. Rev. & Tax. Code § 6477 — Prepayment
• Cal. Rev. & Tax. Code § 6478 — Prepayment
• Cal. Rev. & Tax. Code § 6479 — Prepayment
• Cal. Rev. & Tax. Code § 6479.3 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 6479.31 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 6479.4 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 6479.5 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 6480 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.1 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.2 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.3 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.4 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.6 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.7 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6480.9 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
• Cal. Rev. & Tax. Code § 6481 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6482 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6483 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6484 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6485 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6485.1 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6486 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487.05 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487.06 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487.07 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487.1 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487.2 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6487.3 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6488 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 6511 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 6512 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 6513 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 6514 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 6514.1 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 6515 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 6536 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 6537 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 6538 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 6538.5 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 6539 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 6561 — Redeterminations
• Cal. Rev. & Tax. Code § 6561.5 — Redeterminations
• Cal. Rev. & Tax. Code § 6562 — Redeterminations
• Cal. Rev. & Tax. Code § 6563 — Redeterminations
• Cal. Rev. & Tax. Code § 6564 — Redeterminations
• Cal. Rev. & Tax. Code § 6565 — Redeterminations
• Cal. Rev. & Tax. Code § 6566 — Redeterminations
• Cal. Rev. & Tax. Code § 6591 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6591.3 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6591.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6591.6 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6592 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6592.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6593 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6593.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6594 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6596 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6597 — Interest and Penalties
• Cal. Rev. & Tax. Code § 6701 — Security for Tax
• Cal. Rev. & Tax. Code § 6702 — Security for Tax
• Cal. Rev. & Tax. Code § 6703 — Security for Tax
• Cal. Rev. & Tax. Code § 6704 — Security for Tax
• Cal. Rev. & Tax. Code § 6711 — Suit for Tax
• Cal. Rev. & Tax. Code § 6712 — Suit for Tax
• Cal. Rev. & Tax. Code § 6713 — Suit for Tax
• Cal. Rev. & Tax. Code § 6714 — Suit for Tax
• Cal. Rev. & Tax. Code § 6715 — Suit for Tax
• Cal. Rev. & Tax. Code § 6736 — Judgment for Tax
• Cal. Rev. & Tax. Code § 6737 — Judgment for Tax
• Cal. Rev. & Tax. Code § 6738 — Judgment for Tax
• Cal. Rev. & Tax. Code § 6739 — Judgment for Tax
• Cal. Rev. & Tax. Code § 6740 — Judgment for Tax
• Cal. Rev. & Tax. Code § 6756 — Priority and Lien of Tax
• Cal. Rev. & Tax. Code § 6757 — Priority and Lien of Tax
• Cal. Rev. & Tax. Code § 6776 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 6777 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 6778 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 6796 — Seizure and Sale
• Cal. Rev. & Tax. Code § 6797 — Seizure and Sale
• Cal. Rev. & Tax. Code § 6798 — Seizure and Sale
• Cal. Rev. & Tax. Code § 6799 — Seizure and Sale
• Cal. Rev. & Tax. Code § 6811 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 6812 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 6813 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 6814 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 6815 — Payment on Termination of Business and Successor’s Liability