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 § 7284.14 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7284.15 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7284.16 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7284.2 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.3 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.4 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.5 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.6 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.7 — Local Agency Levy Powers And Limitations
• Cal. Rev. & Tax. Code § 7284.8 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7284.9 — Keep Groceries Affordable Act of 2018
• Cal. Rev. & Tax. Code § 7285 — Counties Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7285.3 — Counties Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7285.5 — Counties Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7285.8 — Counties Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7285.9 — Cities Transactions And Use Taxes
• Cal. Rev. & Tax. Code § 7285.91 — Cities Transactions And Use Taxes
• Cal. Rev. & Tax. Code § 7285.92 — Cities Transactions And Use Taxes
• Cal. Rev. & Tax. Code § 7286.01 — County of Los Angeles Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.02 — County of Los Angeles Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.03 — County of Los Angeles Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.20 — Calexico Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.21 — Calexico Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.24 — Qualified City Transactions And Use Taxes
• Cal. Rev. & Tax. Code § 7286.25 — Avalon Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.26 — Avalon Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.27 — Santa Fe Springs Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.28 — Santa Fe Springs Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.30 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.31 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.32 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.33 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.34 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.35 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.36 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.37 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.38 — San Diego County Justice Facilities Financing Act
• Cal. Rev. & Tax. Code § 7286.40 — Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness
• Cal. Rev. & Tax. Code § 7286.43 — Fresno Zoological Tax
• Cal. Rev. & Tax. Code § 7286.44 — City of Visalia Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.45 — Clearlake Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.48 — Clovis Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.50 — Fort Bragg Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.52 — Woodland Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.55 — San Joaquin County Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.59 — County Transactions and Use Tax for Library Programs
• Cal. Rev. & Tax. Code § 7286.60 — Truckee Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.65 — Peninsula Corridor Joint Powers Board
• Cal. Rev. & Tax. Code § 7286.70 — Placerville Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.75 — West Sacramento Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.80 — Sebastopol Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7286.90 — San Mateo County Transactions and Use Tax for Parks and Recreation Purposes
• Cal. Rev. & Tax. Code § 7287 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7287.10 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7287.11 — City of Victorville Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.12 — City of Victorville Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.13 — City of Lancaster Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.14 — City of Lancaster Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.15 — City of Palmdale Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.16 — City of Palmdale Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.17 — City of Hercules Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.18 — County of Santa Barbara Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.19 — City of Carpinteria Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.2 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7287.20 — City of Santa Maria Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.22 — County of Contra Costa Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.24 — City of Palo Alto Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.25 — City of Los Altos Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.26 — City of Santa Rosa Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.27 — City of Rohnert Park Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.28 — Town of Los Gatos Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.29 — City of Pacifica Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.30 — City of San Gabriel Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.31 — City of San Pablo Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7287.4 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7287.6 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7287.8 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7287.9 — Graffiti Prevention Tax
• Cal. Rev. & Tax. Code § 7288.1 — Local Public Finance
• Cal. Rev. & Tax. Code § 7288.2 — Local Public Finance
• Cal. Rev. & Tax. Code § 7288.3 — Local Public Finance
• Cal. Rev. & Tax. Code § 7288.4 — Local Public Finance
• Cal. Rev. & Tax. Code § 7288.5 — Local Public Finance
• Cal. Rev. & Tax. Code § 7288.6 — Local Public Finance
• Cal. Rev. & Tax. Code § 7290 — Davis Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7290.5 — Solano County Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7292.2 — Local Government Finance in the County of Alameda
• Cal. Rev. & Tax. Code § 7292.3 — Local Government Finance in the County of Alameda
• Cal. Rev. & Tax. Code § 7292.4 — Local Government Finance in the County of Santa Clara
• Cal. Rev. & Tax. Code § 7292.41 — Local Government Finance in the County of Santa Clara
• Cal. Rev. & Tax. Code § 7292.42 — Local Government Finance in the City of Campbell Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7292.43 — Local Government Finance in the City of Campbell Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7292.5 — Local Government Finance in the City of Alameda
• Cal. Rev. & Tax. Code § 7292.6 — Local Government Finance in the City of Alameda
• Cal. Rev. & Tax. Code § 7292.8 — Sonoma County Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7292.9.1 — Local Government Finance in the City of Pinole Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7292.9.2 — Local Government Finance in the City of Pinole Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7293 — Local Government Finance in the City of El Cerrito
• Cal. Rev. & Tax. Code § 7294 — Local Government Finance in the City of El Cerrito
• Cal. Rev. & Tax. Code § 7294.1 — County of Solano Transactions and Use Tax for General or Specific Purposes
• Cal. Rev. & Tax. Code § 7294.2 — County of Solano Transactions and Use Tax for General or Specific Purposes
• Cal. Rev. & Tax. Code § 7294.3 — Local Government Finance in the Cities within the County of Solano
• Cal. Rev. & Tax. Code § 7294.4 — Local Government Finance in the Cities within the County of Solano
• Cal. Rev. & Tax. Code § 7294.5 — San Luis Obispo Council of Governments Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7294.7 — County of Santa Cruz Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7295 — Local Government Finance in the County of San Mateo
• Cal. Rev. & Tax. Code § 7296 — Local Government Finance in the County of San Mateo
• Cal. Rev. & Tax. Code § 7297 — Local Government Finance in the County of Monterey
• Cal. Rev. & Tax. Code § 7298 — Local Government Finance in the County of Monterey
• Cal. Rev. & Tax. Code § 7299 — Local Government Finance in the City of Berkeley
• Cal. Rev. & Tax. Code § 7300 — Local Government Finance in the County of Ventura
• Cal. Rev. & Tax. Code § 7300.1 — Local Government Finance in the County of Ventura
• Cal. Rev. & Tax. Code § 7300.3 — Local Government Finance in the County of Humboldt
• Cal. Rev. & Tax. Code § 7300.4 — Local Government Finance in the County of Humboldt
• Cal. Rev. & Tax. Code § 7300.5 — Monterey-Salinas Transit District Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7300.6 — Monterey-Salinas Transit District Transactions and Use Tax
• Cal. Rev. & Tax. Code § 7301 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7302 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7303 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7304 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7305 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7306 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7307 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7308 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7309 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7310 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7311 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7312 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7313 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7314 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7315 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7316 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7317 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7318 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7319 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7320 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7321 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7322 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7323 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7324 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7325 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7326 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7327 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7328 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7329 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7330 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7331 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7332 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7333 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7334 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7335 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7336 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7337 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7338 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7339 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7339.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7340 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7341 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7342 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7343 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7344 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7345 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 7360 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7361 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7361.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7361.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7362 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7363 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7364 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7365 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7366 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7367 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7368 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7369 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7370 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7371 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7372 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7373 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7385 — Definitions
• Cal. Rev. & Tax. Code § 7386 — Definitions
• Cal. Rev. & Tax. Code § 7387 — Definitions
• Cal. Rev. & Tax. Code § 7388 — Definitions
• Cal. Rev. & Tax. Code § 7389 — Definitions
• Cal. Rev. & Tax. Code § 7390 — Definitions
• Cal. Rev. & Tax. Code § 7391 — Definitions
• Cal. Rev. & Tax. Code § 7392 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7393 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7394 — Imposition of Tax
• Cal. Rev. & Tax. Code § 7395 — Permit
• Cal. Rev. & Tax. Code § 7396 — Permit
• Cal. Rev. & Tax. Code § 7397 — Administrative Provisions
• Cal. Rev. & Tax. Code § 7398 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 7401 — Exemptions
• Cal. Rev. & Tax. Code § 7402 — Exemptions
• Cal. Rev. & Tax. Code § 7403 — Exemptions
• Cal. Rev. & Tax. Code § 7403.1 — Exemptions
• Cal. Rev. & Tax. Code § 7403.2 — Exemptions
• Cal. Rev. & Tax. Code § 7404 — Exemptions
• Cal. Rev. & Tax. Code § 7405 — Exemptions
• Cal. Rev. & Tax. Code § 7451 — License for Supplier