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 § 12984 — Refund or Credit for Collected Taxes
• Cal. Rev. & Tax. Code § 13101 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13102 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13103 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13104 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13105 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13106 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13107 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13108 — Taxpayers’ Suits
• Cal. Rev. & Tax. Code § 13151 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 13152 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 13153 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 13170 — Administration
• Cal. Rev. & Tax. Code § 13201 — NONADMITTED INSURANCE TAX
• Cal. Rev. & Tax. Code § 13203 — NONADMITTED INSURANCE TAX
• Cal. Rev. & Tax. Code § 13210 — NONADMITTED INSURANCE TAX
• Cal. Rev. & Tax. Code § 13220 — NONADMITTED INSURANCE TAX
• Cal. Rev. & Tax. Code § 13221 — NONADMITTED INSURANCE TAX
• Cal. Rev. & Tax. Code § 13222 — NONADMITTED INSURANCE TAX
• Cal. Rev. & Tax. Code § 13301 — Imposition of Tax
• Cal. Rev. & Tax. Code § 13302 — Imposition of Tax
• Cal. Rev. & Tax. Code § 13303 — Imposition of Tax
• Cal. Rev. & Tax. Code § 13304 — Imposition of Tax
• Cal. Rev. & Tax. Code § 13401 — Definitions
• Cal. Rev. & Tax. Code § 13402 — Definitions
• Cal. Rev. & Tax. Code § 13403 — Definitions
• Cal. Rev. & Tax. Code § 13404 — Definitions
• Cal. Rev. & Tax. Code § 13405 — Definitions
• Cal. Rev. & Tax. Code § 13406 — Definitions
• Cal. Rev. & Tax. Code § 13407 — Definitions
• Cal. Rev. & Tax. Code § 13408 — Definitions
• Cal. Rev. & Tax. Code § 13409 — Definitions
• Cal. Rev. & Tax. Code § 13410 — Definitions
• Cal. Rev. & Tax. Code § 13411 — Definitions
• Cal. Rev. & Tax. Code § 13501 — Estate Tax Return
• Cal. Rev. & Tax. Code § 13502 — Estate Tax Return
• Cal. Rev. & Tax. Code § 13503 — Estate Tax Return
• Cal. Rev. & Tax. Code § 13504 — Estate Tax Return
• Cal. Rev. & Tax. Code § 13510 — Penalties
• Cal. Rev. & Tax. Code § 13516 — Deficiency Determination
• Cal. Rev. & Tax. Code § 13517 — Deficiency Determination
• Cal. Rev. & Tax. Code § 13518 — Deficiency Determination
• Cal. Rev. & Tax. Code § 13519 — Deficiency Determination
• Cal. Rev. & Tax. Code § 13520 — Deficiency Determination
• Cal. Rev. & Tax. Code § 13530 — Generally
• Cal. Rev. & Tax. Code § 13531 — Generally
• Cal. Rev. & Tax. Code § 13532 — Generally
• Cal. Rev. & Tax. Code § 13533 — Generally
• Cal. Rev. & Tax. Code § 13534 — Generally
• Cal. Rev. & Tax. Code § 13550 — Interest
• Cal. Rev. & Tax. Code § 13551 — Interest
• Cal. Rev. & Tax. Code § 13552 — Interest
• Cal. Rev. & Tax. Code § 13555 — Delinquent Tax Bond
• Cal. Rev. & Tax. Code § 13556 — Delinquent Tax Bond
• Cal. Rev. & Tax. Code § 13557 — Delinquent Tax Bond
• Cal. Rev. & Tax. Code § 13560 — Refunds
• Cal. Rev. & Tax. Code § 13561 — Refunds
• Cal. Rev. & Tax. Code § 13562 — Refunds
• Cal. Rev. & Tax. Code § 13563 — Refunds
• Cal. Rev. & Tax. Code § 13601 — Suit for Tax
• Cal. Rev. & Tax. Code § 13610 — Lien of Tax
• Cal. Rev. & Tax. Code § 13615 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 13616 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 13617 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 13620 — Writ of Execution
• Cal. Rev. & Tax. Code § 13621 — Writ of Execution
• Cal. Rev. & Tax. Code § 13622 — Writ of Execution
• Cal. Rev. & Tax. Code § 13680 — Miscellaneous
• Cal. Rev. & Tax. Code § 13681 — Miscellaneous
• Cal. Rev. & Tax. Code § 13682 — Miscellaneous
• Cal. Rev. & Tax. Code § 13683 — Miscellaneous
• Cal. Rev. & Tax. Code § 13684 — Miscellaneous
• Cal. Rev. & Tax. Code § 13801 — Tax Compromise
• Cal. Rev. & Tax. Code § 13810 — Tax Compromise
• Cal. Rev. & Tax. Code § 13810.1 — Tax Compromise
• Cal. Rev. & Tax. Code § 13810.2 — Tax Compromise
• Cal. Rev. & Tax. Code § 13810.3 — Tax Compromise
• Cal. Rev. & Tax. Code § 13810.4 — Tax Compromise
• Cal. Rev. & Tax. Code § 13820 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.1 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.10 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.11 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.12 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.13 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.2 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.3 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.4 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.5 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.6 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.7 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.8 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13820.9 — Uniform Act on Interstate Arbitration of Death Taxes
• Cal. Rev. & Tax. Code § 13830 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.1 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.10 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.11 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.12 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.13 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.2 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.3 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.4 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.5 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.6 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.7 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.8 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 13830.9 — Determination of Domicile by Arbitration: Alternative Method
• Cal. Rev. & Tax. Code § 14000 — Court Jurisdiction
• Cal. Rev. & Tax. Code § 14001 — Court Jurisdiction
• Cal. Rev. & Tax. Code § 14002 — Court Jurisdiction
• Cal. Rev. & Tax. Code § 14010 — Court Procedure Generally
• Cal. Rev. & Tax. Code § 14011 — Court Procedure Generally
• Cal. Rev. & Tax. Code § 14012 — Court Procedure Generally
• Cal. Rev. & Tax. Code § 14013 — Court Procedure Generally
• Cal. Rev. & Tax. Code § 14101 — Generally
• Cal. Rev. & Tax. Code § 14102 — Generally
• Cal. Rev. & Tax. Code § 14103 — Generally
• Cal. Rev. & Tax. Code § 14104 — Generally
• Cal. Rev. & Tax. Code § 14151 — Special Employment
• Cal. Rev. & Tax. Code § 14201 — Hearings
• Cal. Rev. & Tax. Code § 14202 — Hearings
• Cal. Rev. & Tax. Code § 14203 — Hearings
• Cal. Rev. & Tax. Code § 14204 — Hearings
• Cal. Rev. & Tax. Code § 14205 — Hearings
• Cal. Rev. & Tax. Code § 14206 — Hearings
• Cal. Rev. & Tax. Code § 14251 — Information Confidential
• Cal. Rev. & Tax. Code § 14252 — Information Confidential
• Cal. Rev. & Tax. Code § 14301 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 14302 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 16700 — Definitions
• Cal. Rev. & Tax. Code § 16701 — Definitions
• Cal. Rev. & Tax. Code § 16702 — Definitions
• Cal. Rev. & Tax. Code § 16703 — Definitions
• Cal. Rev. & Tax. Code § 16704 — Definitions
• Cal. Rev. & Tax. Code § 16710 — Tax Imposed
• Cal. Rev. & Tax. Code § 16720 — Returns
• Cal. Rev. & Tax. Code § 16721 — Returns
• Cal. Rev. & Tax. Code § 16722 — Returns
• Cal. Rev. & Tax. Code § 16730 — Deficiency Determination
• Cal. Rev. & Tax. Code § 16731 — Deficiency Determination
• Cal. Rev. & Tax. Code § 16732 — Deficiency Determination
• Cal. Rev. & Tax. Code § 16733 — Deficiency Determination
• Cal. Rev. & Tax. Code § 16734 — Deficiency Determination
• Cal. Rev. & Tax. Code § 16750 — Generally
• Cal. Rev. & Tax. Code § 16751 — Generally
• Cal. Rev. & Tax. Code § 16752 — Generally
• Cal. Rev. & Tax. Code § 16753 — Generally
• Cal. Rev. & Tax. Code § 16760 — Interest and Penalties
• Cal. Rev. & Tax. Code § 16761 — Interest and Penalties
• Cal. Rev. & Tax. Code § 16800 — Suit for Tax
• Cal. Rev. & Tax. Code § 16810 — Lien of Tax
• Cal. Rev. & Tax. Code § 16820 — Writ of Execution
• Cal. Rev. & Tax. Code § 16821 — Writ of Execution
• Cal. Rev. & Tax. Code § 16830 — Miscellaneous
• Cal. Rev. & Tax. Code § 16850 — When Allowable
• Cal. Rev. & Tax. Code § 16851 — When Allowable
• Cal. Rev. & Tax. Code § 16852 — When Allowable
• Cal. Rev. & Tax. Code § 16860 — Suit for Refund
• Cal. Rev. & Tax. Code § 16861 — Suit for Refund
• Cal. Rev. & Tax. Code § 16862 — Suit for Refund
• Cal. Rev. & Tax. Code § 16870 — Interest on Refunds
• Cal. Rev. & Tax. Code § 16880 — Court Jurisdiction
• Cal. Rev. & Tax. Code § 16881 — Court Jurisdiction
• Cal. Rev. & Tax. Code § 16890 — Court Procedure Generally
• Cal. Rev. & Tax. Code § 16900 — Generally
• Cal. Rev. & Tax. Code § 16901 — Generally
• Cal. Rev. & Tax. Code § 16902 — Generally
• Cal. Rev. & Tax. Code § 16903 — Generally
• Cal. Rev. & Tax. Code § 16904 — Generally
• Cal. Rev. & Tax. Code § 16905 — Generally
• Cal. Rev. & Tax. Code § 16910 — Inspection of Records
• Cal. Rev. & Tax. Code § 16911 — Inspection of Records
• Cal. Rev. & Tax. Code § 16950 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 17001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17008.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17011 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17014 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17015 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17015.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17016 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17017 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17018 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17019 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.11 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.12 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.13 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.15 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.3 — General Provisions and Definitions