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 § 11430 — Corrections
• Cal. Rev. & Tax. Code § 11451 — Security for Tax
• Cal. Rev. & Tax. Code § 11452 — Security for Tax
• Cal. Rev. & Tax. Code § 11453 — Security for Tax
• Cal. Rev. & Tax. Code § 11471 — Suit for Tax
• Cal. Rev. & Tax. Code § 11472 — Suit for Tax
• Cal. Rev. & Tax. Code § 11473 — Suit for Tax
• Cal. Rev. & Tax. Code § 11474 — Suit for Tax
• Cal. Rev. & Tax. Code § 11475 — Suit for Tax
• Cal. Rev. & Tax. Code § 11491 — Lien of Tax
• Cal. Rev. & Tax. Code § 11492 — Lien of Tax
• Cal. Rev. & Tax. Code § 11493 — Lien of Tax
• Cal. Rev. & Tax. Code § 11494 — Lien of Tax
• Cal. Rev. & Tax. Code § 11495 — Lien of Tax
• Cal. Rev. & Tax. Code § 11496 — Lien of Tax
• Cal. Rev. & Tax. Code § 11501 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 11502 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 11503 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 11511 — Seizure and Sale
• Cal. Rev. & Tax. Code § 11512 — Seizure and Sale
• Cal. Rev. & Tax. Code § 11513 — Seizure and Sale
• Cal. Rev. & Tax. Code § 11514 — Seizure and Sale
• Cal. Rev. & Tax. Code § 11521 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 11522 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 11523 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 11524 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 11531 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 11532 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 11533 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 11534 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 11551 — Claim for Refund
• Cal. Rev. & Tax. Code § 11553 — Claim for Refund
• Cal. Rev. & Tax. Code § 11553.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 11554 — Claim for Refund
• Cal. Rev. & Tax. Code § 11555 — Claim for Refund
• Cal. Rev. & Tax. Code § 11571 — Suit for Refund
• Cal. Rev. & Tax. Code § 11572 — Suit for Refund
• Cal. Rev. & Tax. Code § 11573 — Suit for Refund
• Cal. Rev. & Tax. Code § 11574 — Suit for Refund
• Cal. Rev. & Tax. Code § 11574.5 — Suit for Refund
• Cal. Rev. & Tax. Code § 11575 — Suit for Refund
• Cal. Rev. & Tax. Code § 11576 — Suit for Refund
• Cal. Rev. & Tax. Code § 11577 — Suit for Refund
• Cal. Rev. & Tax. Code § 11596 — Cancellations
• Cal. Rev. & Tax. Code § 11597 — Cancellations
• Cal. Rev. & Tax. Code § 11651 — Administration
• Cal. Rev. & Tax. Code § 11651.5 — Administration
• Cal. Rev. & Tax. Code § 11652 — Administration
• Cal. Rev. & Tax. Code § 11653 — Administration
• Cal. Rev. & Tax. Code § 11654 — Administration
• Cal. Rev. & Tax. Code § 11655 — Administration
• Cal. Rev. & Tax. Code § 11656 — Administration
• Cal. Rev. & Tax. Code § 11657 — Administration
• Cal. Rev. & Tax. Code § 11701 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 11702 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 11901 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 11902 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 11903 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 11911 — Authorization for Tax
• Cal. Rev. & Tax. Code § 11911.1 — Authorization for Tax
• Cal. Rev. & Tax. Code § 11912 — Authorization for Tax
• Cal. Rev. & Tax. Code § 11913 — Authorization for Tax
• Cal. Rev. & Tax. Code § 11921 — Exemptions
• Cal. Rev. & Tax. Code § 11922 — Exemptions
• Cal. Rev. & Tax. Code § 11923 — Exemptions
• Cal. Rev. & Tax. Code § 11924 — Exemptions
• Cal. Rev. & Tax. Code § 11925 — Exemptions
• Cal. Rev. & Tax. Code § 11926 — Exemptions
• Cal. Rev. & Tax. Code § 11927 — Exemptions
• Cal. Rev. & Tax. Code § 11928 — Exemptions
• Cal. Rev. & Tax. Code § 11929 — Exemptions
• Cal. Rev. & Tax. Code § 11930 — Exemptions
• Cal. Rev. & Tax. Code § 11930.5 — Exemptions
• Cal. Rev. & Tax. Code § 11931 — Administration
• Cal. Rev. & Tax. Code § 11932 — Administration
• Cal. Rev. & Tax. Code § 11933 — Administration
• Cal. Rev. & Tax. Code § 11934 — Administration
• Cal. Rev. & Tax. Code § 11935 — Administration
• Cal. Rev. & Tax. Code § 12001 — Definitions
• Cal. Rev. & Tax. Code § 12002 — Definitions
• Cal. Rev. & Tax. Code § 12003 — Definitions
• Cal. Rev. & Tax. Code § 12004 — Definitions
• Cal. Rev. & Tax. Code § 12005 — Definitions
• Cal. Rev. & Tax. Code § 12006 — Definitions
• Cal. Rev. & Tax. Code § 12007 — Definitions
• Cal. Rev. & Tax. Code § 12008 — Definitions
• Cal. Rev. & Tax. Code § 12009 — Definitions
• Cal. Rev. & Tax. Code § 12071 — Definitions
• Cal. Rev. & Tax. Code § 12072 — Definitions
• Cal. Rev. & Tax. Code § 12073 — Definitions
• Cal. Rev. & Tax. Code § 12074 — Definitions
• Cal. Rev. & Tax. Code § 12075 — Definitions
• Cal. Rev. & Tax. Code § 12076 — Definitions
• Cal. Rev. & Tax. Code § 12077 — Definitions
• Cal. Rev. & Tax. Code § 12078 — Definitions
• Cal. Rev. & Tax. Code § 12101 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12102 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12103 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12104 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12105 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12106 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12107 — Basis of Tax for Ocean Marine Insurance
• Cal. Rev. & Tax. Code § 12201 — General
• Cal. Rev. & Tax. Code § 12202 — General
• Cal. Rev. & Tax. Code § 12202.1 — General
• Cal. Rev. & Tax. Code § 12203 — General
• Cal. Rev. & Tax. Code § 12204 — General
• Cal. Rev. & Tax. Code § 12205 — General
• Cal. Rev. & Tax. Code § 12206 — General
• Cal. Rev. & Tax. Code § 12207 — General
• Cal. Rev. & Tax. Code § 12208 — General
• Cal. Rev. & Tax. Code § 12209 — General
• Cal. Rev. & Tax. Code § 12210 — General
• Cal. Rev. & Tax. Code § 12221 — Basis of Tax for Other Than Title Insurers
• Cal. Rev. & Tax. Code § 12222 — Basis of Tax for Other Than Title Insurers
• Cal. Rev. & Tax. Code § 12231 — Basis of Tax for Title Insurers
• Cal. Rev. & Tax. Code § 12232 — Basis of Tax for Title Insurers
• Cal. Rev. & Tax. Code § 12240 — Basis of Tax for Medi-Cal Managed Care Plans
• Cal. Rev. & Tax. Code § 12241 — Basis of Tax for Medi-Cal Managed Care Plans
• Cal. Rev. & Tax. Code § 12242 — Basis of Tax for Medi-Cal Managed Care Plans
• Cal. Rev. & Tax. Code § 12251 — Prepayments
• Cal. Rev. & Tax. Code § 12253 — Prepayments
• Cal. Rev. & Tax. Code § 12254 — Prepayments
• Cal. Rev. & Tax. Code § 12255 — Prepayments
• Cal. Rev. & Tax. Code § 12256 — Prepayments
• Cal. Rev. & Tax. Code § 12257 — Prepayments
• Cal. Rev. & Tax. Code § 12258 — Prepayments
• Cal. Rev. & Tax. Code § 12259 — Prepayments
• Cal. Rev. & Tax. Code § 12260 — Prepayments
• Cal. Rev. & Tax. Code § 12281 — Retaliatory Taxes, Licenses and Fees
• Cal. Rev. & Tax. Code § 12287 — Retaliatory Taxes, Licenses and Fees
• Cal. Rev. & Tax. Code § 12288 — Retaliatory Taxes, Licenses and Fees
• Cal. Rev. & Tax. Code § 12289 — Retaliatory Taxes, Licenses and Fees
• Cal. Rev. & Tax. Code § 12301 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12302 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12303 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12304 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12305 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12306 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12307 — Tax Returns and Initial Payments
• Cal. Rev. & Tax. Code § 12411 — Initial Assessments
• Cal. Rev. & Tax. Code § 12412 — Initial Assessments
• Cal. Rev. & Tax. Code § 12413 — Initial Assessments
• Cal. Rev. & Tax. Code § 12414 — Initial Assessments
• Cal. Rev. & Tax. Code § 12421 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12422 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12423 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12424 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12425 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12426 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12427 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12428 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12429 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12430 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12431 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12432 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12433 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12434 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12435 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 12491 — Effect of Tax
• Cal. Rev. & Tax. Code § 12492 — Effect of Tax
• Cal. Rev. & Tax. Code § 12493 — Effect of Tax
• Cal. Rev. & Tax. Code § 12494 — Effect of Tax
• Cal. Rev. & Tax. Code § 12495 — Effect of Tax
• Cal. Rev. & Tax. Code § 12601 — Generally
• Cal. Rev. & Tax. Code § 12602 — Generally
• Cal. Rev. & Tax. Code § 12631 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12631.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12632 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12633 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12634 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12635 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12636 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12636.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12637 — Interest and Penalties
• Cal. Rev. & Tax. Code § 12676 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12677 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12678 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12679 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12680 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12681 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12682 — Suits for Taxes
• Cal. Rev. & Tax. Code § 12691 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 12801 — Revocation of Certificate of Authority
• Cal. Rev. & Tax. Code § 12802 — Revocation of Certificate of Authority
• Cal. Rev. & Tax. Code § 12803 — Revocation of Certificate of Authority
• Cal. Rev. & Tax. Code § 12832 — Suspended Corporate Insurers
• Cal. Rev. & Tax. Code § 12833 — Suspended Corporate Insurers
• Cal. Rev. & Tax. Code § 12834 — Suspended Corporate Insurers
• Cal. Rev. & Tax. Code § 12951 — Cancellations
• Cal. Rev. & Tax. Code § 12952 — Cancellations
• Cal. Rev. & Tax. Code § 12977 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12978 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12979 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12980 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12981 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12982 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12983 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12983.1 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 12983.5 — Refund or Credit for Collected Taxes