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 § 17020.4 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.7 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.8 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17020.9 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17021 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17021.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17021.7 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17022 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17023 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17024 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17024.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17026 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17028 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17029 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17029.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17030 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17031 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17032 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17033 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17034 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17035 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17036 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17037 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17038 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039.4 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17039.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 17041 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17041.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17042 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17043 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17045 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17046 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17048 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17049 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.10 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.11 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.12 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.25 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17052.6 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.12 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.30 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.40 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.42 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.6 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.64 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.7 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.71 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.73 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.75 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.80 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.82 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.85 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.87 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.88.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.91 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.92 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.95 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.98 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.98.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.98.3 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17053.99 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17054 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17054.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17054.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17054.7 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17055 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17056 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17057.5 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17058 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17059.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17061 — Imposition of Tax
• Cal. Rev. & Tax. Code § 17062 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 17062.1 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 17062.3 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 17062.5 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 17063 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 17071 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17072 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17073 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17073.5 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17074 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17075 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17076 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17077 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17078 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
• Cal. Rev. & Tax. Code § 17081 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17082 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17083 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17085 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17085.7 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17086 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17087 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17087.5 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17087.6 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17088 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17088.1 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17088.3 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17090 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17091 — Items Specifically Included in Gross Income
• Cal. Rev. & Tax. Code § 17131 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.10 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.11 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.12 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.13 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.14 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.15 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.16 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.17 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.18 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.20 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.21 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.22 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.3 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.4 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.6 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.7 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.8 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17131.9 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.10 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.11 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.3 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.4 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.7 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.8 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17132.9 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17133 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17133.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17134 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17135 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17135.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17136 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.3 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.4 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.6 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.7 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17138.8 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17139.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17139.3 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17139.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17139.6 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17140 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17140.3 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17140.4 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17140.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17141 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17141.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17141.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17142 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17142.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17143 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17144 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17144.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17144.8 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17145 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17146 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17147.7 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17149 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17149.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17149.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17151 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17151.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17151.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17152 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17153.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17154 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17155 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17155.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17156 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17156.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17156.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17156.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17157 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17157.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17158 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17158.1 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17158.2 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17158.3 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17158.4 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17158.5 — Items Specifically Excluded from Gross Income
• Cal. Rev. & Tax. Code § 17201 — Deductions