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 § 7452 — License for Supplier
• Cal. Rev. & Tax. Code § 7453 — License for Supplier
• Cal. Rev. & Tax. Code § 7460 — License for Industrial User
• Cal. Rev. & Tax. Code § 7470 — License for Pipeline Operator, Train Operator, and Vessel Operator
• Cal. Rev. & Tax. Code § 7486 — Bonds
• Cal. Rev. & Tax. Code § 7487 — Bonds
• Cal. Rev. & Tax. Code § 7491 — Denial of License
• Cal. Rev. & Tax. Code § 7492 — Denial of License
• Cal. Rev. & Tax. Code § 7493 — Denial of License
• Cal. Rev. & Tax. Code § 7505 — Revocation of License
• Cal. Rev. & Tax. Code § 7506 — Revocation of License
• Cal. Rev. & Tax. Code § 7507 — Revocation of License
• Cal. Rev. & Tax. Code § 7508 — Revocation of License
• Cal. Rev. & Tax. Code § 7509 — Revocation of License
• Cal. Rev. & Tax. Code § 7510 — Revocation of License
• Cal. Rev. & Tax. Code § 7511 — Revocation of License
• Cal. Rev. & Tax. Code § 7520 — Licensing of Locations
• Cal. Rev. & Tax. Code § 7651 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7652.5 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7652.7 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7652.8 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7653 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7653.1 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7653.2 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7655 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7655.5 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7656 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7656.5 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7657 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7657.1 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7657.5 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7658 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7658.1 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7658.5 — Returns, Reports, and Payments
• Cal. Rev. & Tax. Code § 7659 — Prepayments
• Cal. Rev. & Tax. Code § 7659.1 — Prepayments
• Cal. Rev. & Tax. Code § 7659.2 — Prepayments
• Cal. Rev. & Tax. Code § 7659.3 — Prepayments
• Cal. Rev. & Tax. Code § 7659.4 — Prepayments
• Cal. Rev. & Tax. Code § 7659.5 — Prepayments
• Cal. Rev. & Tax. Code § 7659.6 — Prepayments
• Cal. Rev. & Tax. Code § 7659.7 — Prepayments
• Cal. Rev. & Tax. Code § 7659.8 — Prepayments
• Cal. Rev. & Tax. Code § 7659.9 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 7659.91 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 7659.92 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 7659.93 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 7660 — Determination if No Return Made
• Cal. Rev. & Tax. Code § 7661 — Determination if No Return Made
• Cal. Rev. & Tax. Code § 7662 — Determination if No Return Made
• Cal. Rev. & Tax. Code § 7663 — Determination if No Return Made
• Cal. Rev. & Tax. Code § 7670 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7671 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7672 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7673 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7674 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7675 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7675.1 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7676 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 7698 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7699 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7700 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7700.5 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7701 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7702 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7703 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7704 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7705 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7706 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7707 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 7710 — Redeterminations
• Cal. Rev. & Tax. Code § 7710.5 — Redeterminations
• Cal. Rev. & Tax. Code § 7711 — Redeterminations
• Cal. Rev. & Tax. Code § 7711.5 — Redeterminations
• Cal. Rev. & Tax. Code § 7712 — Redeterminations
• Cal. Rev. & Tax. Code § 7713 — Redeterminations
• Cal. Rev. & Tax. Code § 7714 — Redeterminations
• Cal. Rev. & Tax. Code § 7715 — Redeterminations
• Cal. Rev. & Tax. Code § 7716 — Redeterminations
• Cal. Rev. & Tax. Code § 7726 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7727 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7728 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7729 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7730 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7731 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7732 — Payments by Unlicensed Persons
• Cal. Rev. & Tax. Code § 7851 — Security for Tax
• Cal. Rev. & Tax. Code § 7852 — Security for Tax
• Cal. Rev. & Tax. Code § 7853 — Security for Tax
• Cal. Rev. & Tax. Code § 7854 — Security for Tax
• Cal. Rev. & Tax. Code § 7855 — Security for Tax
• Cal. Rev. & Tax. Code § 7861 — Suit for Tax
• Cal. Rev. & Tax. Code § 7862 — Suit for Tax
• Cal. Rev. & Tax. Code § 7863 — Suit for Tax
• Cal. Rev. & Tax. Code § 7864 — Suit for Tax
• Cal. Rev. & Tax. Code § 7865 — Suit for Tax
• Cal. Rev. & Tax. Code § 7872 — Lien of Tax
• Cal. Rev. & Tax. Code § 7881 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 7882 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 7883 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 7884 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 7891 — Seizure and Sale
• Cal. Rev. & Tax. Code § 7892 — Seizure and Sale
• Cal. Rev. & Tax. Code § 7893 — Seizure and Sale
• Cal. Rev. & Tax. Code § 7894 — Seizure and Sale
• Cal. Rev. & Tax. Code § 7895 — Seizure and Sale
• Cal. Rev. & Tax. Code § 7916 — Collection of Tax From Deposited Security
• Cal. Rev. & Tax. Code § 7931 — Sale of State-Acquired Property
• Cal. Rev. & Tax. Code § 7932 — Sale of State-Acquired Property
• Cal. Rev. & Tax. Code § 7933 — Sale of State-Acquired Property
• Cal. Rev. & Tax. Code § 7934 — Sale of State-Acquired Property
• Cal. Rev. & Tax. Code § 7935 — Sale of State-Acquired Property
• Cal. Rev. & Tax. Code § 7956 — Payment on Termination of Business
• Cal. Rev. & Tax. Code § 7957 — Payment on Termination of Business
• Cal. Rev. & Tax. Code § 7958 — Payment on Termination of Business
• Cal. Rev. & Tax. Code § 7959 — Payment on Termination of Business
• Cal. Rev. & Tax. Code § 7982 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 7983 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 8101 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8101.1 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8101.5 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8101.6 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8101.7 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8102 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8103 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8103.5 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8104 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8104.5 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8105 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8106 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8107 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8108 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8109 — Refunds on Certain Sales
• Cal. Rev. & Tax. Code § 8126 — Claim for Refund
• Cal. Rev. & Tax. Code § 8127 — Claim for Refund
• Cal. Rev. & Tax. Code § 8127.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 8128 — Claim for Refund
• Cal. Rev. & Tax. Code § 8128.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 8129 — Claim for Refund
• Cal. Rev. & Tax. Code § 8130 — Claim for Refund
• Cal. Rev. & Tax. Code § 8131 — Claim for Refund
• Cal. Rev. & Tax. Code § 8146 — Suit for Refund
• Cal. Rev. & Tax. Code § 8147 — Suit for Refund
• Cal. Rev. & Tax. Code § 8148 — Suit for Refund
• Cal. Rev. & Tax. Code § 8149 — Suit for Refund
• Cal. Rev. & Tax. Code § 8149.5 — Suit for Refund
• Cal. Rev. & Tax. Code § 8150 — Suit for Refund
• Cal. Rev. & Tax. Code § 8151 — Suit for Refund
• Cal. Rev. & Tax. Code § 8152 — Suit for Refund
• Cal. Rev. & Tax. Code § 8171 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 8172 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 8173 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 8174 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 8191 — Cancellations
• Cal. Rev. & Tax. Code § 8251 — Administration
• Cal. Rev. & Tax. Code § 8252 — Administration
• Cal. Rev. & Tax. Code § 8253 — Administration
• Cal. Rev. & Tax. Code § 8254 — Administration
• Cal. Rev. & Tax. Code § 8255 — Administration
• Cal. Rev. & Tax. Code § 8256 — Administration
• Cal. Rev. & Tax. Code § 8257 — Administration
• Cal. Rev. & Tax. Code § 8258 — Administration
• Cal. Rev. & Tax. Code § 8258.1 — Administration
• Cal. Rev. & Tax. Code § 8258.2 — Administration
• Cal. Rev. & Tax. Code § 8258.3 — Administration
• Cal. Rev. & Tax. Code § 8258.4 — Administration
• Cal. Rev. & Tax. Code § 8260 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8261 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8262 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8263 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8264 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8265 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8266 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8267 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8268 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8269 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8270 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8272 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8273 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8276 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8277 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 8301 — Records
• Cal. Rev. & Tax. Code § 8302 — Records
• Cal. Rev. & Tax. Code § 8303 — Records
• Cal. Rev. & Tax. Code § 8304 — Records
• Cal. Rev. & Tax. Code § 8351 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.1 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.2 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.3 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.4 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.5 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.6 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.8 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8352.9 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8353 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8359 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8360 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 8401 — Violations
• Cal. Rev. & Tax. Code § 8402 — Violations