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 § 6826 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6827 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6828 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6829 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6829.5 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6830 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6831 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6832 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6832.5 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6832.6 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6833 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6834 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6835 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 6850 — Collection of Tax Debts Due to the Internal Revenue Service or Other States
• Cal. Rev. & Tax. Code § 6901 — Claim for Refund
• Cal. Rev. & Tax. Code § 6901.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.10 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.4 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.6 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.7 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.8 — Claim for Refund
• Cal. Rev. & Tax. Code § 6902.9 — Claim for Refund
• Cal. Rev. & Tax. Code § 6903 — Claim for Refund
• Cal. Rev. & Tax. Code § 6904 — Claim for Refund
• Cal. Rev. & Tax. Code § 6905 — Claim for Refund
• Cal. Rev. & Tax. Code § 6906 — Claim for Refund
• Cal. Rev. & Tax. Code § 6907 — Claim for Refund
• Cal. Rev. & Tax. Code § 6908 — Claim for Refund
• Cal. Rev. & Tax. Code § 6909 — Claim for Refund
• Cal. Rev. & Tax. Code § 6931 — Suit for Refund
• Cal. Rev. & Tax. Code § 6932 — Suit for Refund
• Cal. Rev. & Tax. Code § 6933 — Suit for Refund
• Cal. Rev. & Tax. Code § 6934 — Suit for Refund
• Cal. Rev. & Tax. Code § 6935 — Suit for Refund
• Cal. Rev. & Tax. Code § 6936 — Suit for Refund
• Cal. Rev. & Tax. Code § 6937 — Suit for Refund
• Cal. Rev. & Tax. Code § 6961 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 6962 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 6963 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 6964 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 6981 — Cancellations
• Cal. Rev. & Tax. Code § 7051 — Administration
• Cal. Rev. & Tax. Code § 7051.1 — Administration
• Cal. Rev. & Tax. Code § 7051.2 — Administration
• Cal. Rev. & Tax. Code § 7051.3 — Administration
• Cal. Rev. & Tax. Code § 7051.5 — Administration
• Cal. Rev. & Tax. Code § 7052 — Administration
• Cal. Rev. & Tax. Code § 7053 — Administration
• Cal. Rev. & Tax. Code § 7054 — Administration
• Cal. Rev. & Tax. Code § 7055 — Administration
• Cal. Rev. & Tax. Code § 7056 — Administration
• Cal. Rev. & Tax. Code § 7056.5 — Administration
• Cal. Rev. & Tax. Code § 7056.6 — Administration
• Cal. Rev. & Tax. Code § 7057 — Administration
• Cal. Rev. & Tax. Code § 7057.5 — Administration
• Cal. Rev. & Tax. Code § 7058 — Administration
• Cal. Rev. & Tax. Code § 7060 — Administration
• Cal. Rev. & Tax. Code § 7063 — Public Disclosure of Tax Delinquencies
• Cal. Rev. & Tax. Code § 7070 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7071 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7072 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7073 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7074 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7075 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7076 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7076.1 — Managed Audit Program
• Cal. Rev. & Tax. Code § 7076.2 — Managed Audit Program
• Cal. Rev. & Tax. Code § 7076.3 — Managed Audit Program
• Cal. Rev. & Tax. Code § 7076.4 — Managed Audit Program
• Cal. Rev. & Tax. Code § 7077 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7078 — Tax Amnesty Program
• Cal. Rev. & Tax. Code § 7080 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7081 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7082 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7083 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7084 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7085 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7086 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7087 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7088 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7089 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7090 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7091 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7092 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7093.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7093.6 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7094 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7094.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7095 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7096 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7097 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7098 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7099 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7099.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 7101 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7101.3 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7102 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7102.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7103 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7104 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7104.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7104.2 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7104.3 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7104.4 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7105 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7105.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7106 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7107 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7152 — Violations
• Cal. Rev. & Tax. Code § 7153 — Violations
• Cal. Rev. & Tax. Code § 7153.5 — Violations
• Cal. Rev. & Tax. Code § 7153.6 — Violations
• Cal. Rev. & Tax. Code § 7154 — Violations
• Cal. Rev. & Tax. Code § 7155 — Violations
• Cal. Rev. & Tax. Code § 7156 — Violations
• Cal. Rev. & Tax. Code § 7157 — Violations
• Cal. Rev. & Tax. Code § 7176 — Res Judicata
• Cal. Rev. & Tax. Code § 7200 — General Provisions
• Cal. Rev. & Tax. Code § 7201 — General Provisions
• Cal. Rev. & Tax. Code § 7202 — General Provisions
• Cal. Rev. & Tax. Code § 7202.1 — General Provisions
• Cal. Rev. & Tax. Code § 7202.5 — General Provisions
• Cal. Rev. & Tax. Code § 7202.8 — General Provisions
• Cal. Rev. & Tax. Code § 7203 — General Provisions
• Cal. Rev. & Tax. Code § 7203.1 — General Provisions
• Cal. Rev. & Tax. Code § 7203.2 — General Provisions
• Cal. Rev. & Tax. Code § 7203.5 — General Provisions
• Cal. Rev. & Tax. Code § 7204 — General Provisions
• Cal. Rev. & Tax. Code § 7204.03 — General Provisions
• Cal. Rev. & Tax. Code § 7204.1 — General Provisions
• Cal. Rev. & Tax. Code § 7204.2 — General Provisions
• Cal. Rev. & Tax. Code § 7204.3 — General Provisions
• Cal. Rev. & Tax. Code § 7204.4 — General Provisions
• Cal. Rev. & Tax. Code § 7205 — General Provisions
• Cal. Rev. & Tax. Code § 7205.1 — General Provisions
• Cal. Rev. & Tax. Code § 7207 — General Provisions
• Cal. Rev. & Tax. Code § 7209 — General Provisions
• Cal. Rev. & Tax. Code § 7210 — General Provisions
• Cal. Rev. & Tax. Code § 7211 — General Provisions
• Cal. Rev. & Tax. Code § 7212 — General Provisions
• Cal. Rev. & Tax. Code § 7213 — General Provisions
• Cal. Rev. & Tax. Code § 7221 — Bradley-Burns Bill of Rights
• Cal. Rev. & Tax. Code § 7222 — Bradley-Burns Bill of Rights
• Cal. Rev. & Tax. Code § 7223 — Bradley-Burns Bill of Rights
• Cal. Rev. & Tax. Code § 7224 — Bradley-Burns Bill of Rights
• Cal. Rev. & Tax. Code § 7225 — Bradley-Burns Bill of Rights
• Cal. Rev. & Tax. Code § 7226 — Bradley-Burns Bill of Rights
• Cal. Rev. & Tax. Code § 7231 — Motor Carriers of Property Permit Fee
• Cal. Rev. & Tax. Code § 7232 — Motor Carriers of Property Permit Fee
• Cal. Rev. & Tax. Code § 7233 — Motor Carriers of Property Permit Fee
• Cal. Rev. & Tax. Code § 7234 — Motor Carriers of Property Permit Fee
• Cal. Rev. & Tax. Code § 7235 — Motor Carriers of Property Permit Fee
• Cal. Rev. & Tax. Code § 7236 — Motor Carriers of Property Permit Fee
• Cal. Rev. & Tax. Code § 7237 — Motor Carrier Safety Improvement Fund
• Cal. Rev. & Tax. Code § 7238 — Motor Carrier Safety Improvement Fund
• Cal. Rev. & Tax. Code § 7251 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7251.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7252 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7253 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7254 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7261 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7262 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7262.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7262.3 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7263 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7265 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7267 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7269 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7270 — Administration
• Cal. Rev. & Tax. Code § 7270.5 — Administration
• Cal. Rev. & Tax. Code § 7271 — Administration
• Cal. Rev. & Tax. Code § 7271.1 — Administration
• Cal. Rev. & Tax. Code § 7272 — Administration
• Cal. Rev. & Tax. Code § 7273 — Administration
• Cal. Rev. & Tax. Code § 7273.2 — Administration
• Cal. Rev. & Tax. Code § 7274 — Administration
• Cal. Rev. & Tax. Code § 7275 — Refunds of Unconstitutional Taxes
• Cal. Rev. & Tax. Code § 7276 — Refunds of Unconstitutional Taxes
• Cal. Rev. & Tax. Code § 7277 — Refunds of Unconstitutional Taxes
• Cal. Rev. & Tax. Code § 7279 — Refunds of Unconstitutional Taxes
• Cal. Rev. & Tax. Code § 7279.5 — Refunds of Unconstitutional Taxes
• Cal. Rev. & Tax. Code § 7279.6 — Refunds of Unconstitutional Taxes
• Cal. Rev. & Tax. Code § 7280 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7280.5 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7281 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7282 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7282.3 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7283 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7283.5 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7283.51 — Occupancy Taxes
• Cal. Rev. & Tax. Code § 7284 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.1 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.10 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7284.12 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7284.13 — Keep Groceries Affordable Act of 2018