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 § 98.03 — Tax Equity Allocations for Certain Cities
• Cal. Rev. & Tax. Code § 98.1 — Tax Equity Allocations for Certain Cities
• Cal. Rev. & Tax. Code § 98.2 — Tax Equity Allocations for Certain Cities
• Cal. Rev. & Tax. Code § 99 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 99.01 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 99.02 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 99.03 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 99.1 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 99.2 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 99.3 — Jurisdictional Changes and Negotiated Transfers
• Cal. Rev. & Tax. Code § 100 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.01 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.05 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.06 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.11 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.2 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.3 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.4 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.6 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.7 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.9 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.95 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 100.96 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 101 — Construction
• Cal. Rev. & Tax. Code § 102 — Construction
• Cal. Rev. & Tax. Code § 103 — Construction
• Cal. Rev. & Tax. Code § 104 — Construction
• Cal. Rev. & Tax. Code § 105 — Construction
• Cal. Rev. & Tax. Code § 106 — Construction
• Cal. Rev. & Tax. Code § 107 — Construction
• Cal. Rev. & Tax. Code § 107.1 — Construction
• Cal. Rev. & Tax. Code § 107.10 — Construction
• Cal. Rev. & Tax. Code § 107.2 — Construction
• Cal. Rev. & Tax. Code § 107.3 — Construction
• Cal. Rev. & Tax. Code § 107.4 — Construction
• Cal. Rev. & Tax. Code § 107.6 — Construction
• Cal. Rev. & Tax. Code § 107.7 — Construction
• Cal. Rev. & Tax. Code § 107.8 — Construction
• Cal. Rev. & Tax. Code § 107.9 — Construction
• Cal. Rev. & Tax. Code § 108 — Construction
• Cal. Rev. & Tax. Code § 109 — Construction
• Cal. Rev. & Tax. Code § 109.5 — Construction
• Cal. Rev. & Tax. Code § 109.6 — Construction
• Cal. Rev. & Tax. Code § 110 — Construction
• Cal. Rev. & Tax. Code § 110.1 — Construction
• Cal. Rev. & Tax. Code § 110.5 — Construction
• Cal. Rev. & Tax. Code § 115 — Construction
• Cal. Rev. & Tax. Code § 116 — Construction
• Cal. Rev. & Tax. Code § 117 — Construction
• Cal. Rev. & Tax. Code § 118 — Construction
• Cal. Rev. & Tax. Code § 119 — Construction
• Cal. Rev. & Tax. Code § 121 — Construction
• Cal. Rev. & Tax. Code § 122 — Construction
• Cal. Rev. & Tax. Code § 123 — Construction
• Cal. Rev. & Tax. Code § 124 — Construction
• Cal. Rev. & Tax. Code § 125 — Construction
• Cal. Rev. & Tax. Code § 126 — Construction
• Cal. Rev. & Tax. Code § 128 — Construction
• Cal. Rev. & Tax. Code § 129 — Construction
• Cal. Rev. & Tax. Code § 130 — Construction
• Cal. Rev. & Tax. Code § 134 — Construction
• Cal. Rev. & Tax. Code § 135 — Construction
• Cal. Rev. & Tax. Code § 136 — Construction
• Cal. Rev. & Tax. Code § 155 — Administrative Provisions
• Cal. Rev. & Tax. Code § 155.20 — Administrative Provisions
• Cal. Rev. & Tax. Code § 155.3 — Administrative Provisions
• Cal. Rev. & Tax. Code § 156 — Administrative Provisions
• Cal. Rev. & Tax. Code § 158 — Administrative Provisions
• Cal. Rev. & Tax. Code § 160 — Administrative Provisions
• Cal. Rev. & Tax. Code § 162 — Administrative Provisions
• Cal. Rev. & Tax. Code § 162.1 — Administrative Provisions
• Cal. Rev. & Tax. Code § 162.5 — Administrative Provisions
• Cal. Rev. & Tax. Code § 163 — Administrative Provisions
• Cal. Rev. & Tax. Code § 163.5 — Administrative Provisions
• Cal. Rev. & Tax. Code § 164 — Administrative Provisions
• Cal. Rev. & Tax. Code § 166 — Administrative Provisions
• Cal. Rev. & Tax. Code § 167 — Administrative Provisions
• Cal. Rev. & Tax. Code § 168 — Administrative Provisions
• Cal. Rev. & Tax. Code § 168.1 — Administrative Provisions
• Cal. Rev. & Tax. Code § 168.5 — Administrative Provisions
• Cal. Rev. & Tax. Code § 169 — Administrative Provisions
• Cal. Rev. & Tax. Code § 170 — Disaster Relief
• Cal. Rev. & Tax. Code § 170.1 — Disaster Relief
• Cal. Rev. & Tax. Code § 171 — Disaster Relief
• Cal. Rev. & Tax. Code § 171.5 — Disaster Relief
• Cal. Rev. & Tax. Code § 172 — Disaster Relief for Manufactured Homes
• Cal. Rev. & Tax. Code § 172.1 — Disaster Relief for Manufactured Homes
• Cal. Rev. & Tax. Code § 175 — Limitation of Actions
• Cal. Rev. & Tax. Code § 177 — Limitation of Actions
• Cal. Rev. & Tax. Code § 181 — Disaster Relief
• Cal. Rev. & Tax. Code § 182 — Disaster Relief
• Cal. Rev. & Tax. Code § 182.5 — Disaster Relief
• Cal. Rev. & Tax. Code § 183 — Disaster Relief
• Cal. Rev. & Tax. Code § 184 — Disaster Relief
• Cal. Rev. & Tax. Code § 185 — Disaster Relief
• Cal. Rev. & Tax. Code § 187 — Disaster Relief
• Cal. Rev. & Tax. Code § 187.5 — Disaster Relief
• Cal. Rev. & Tax. Code § 188 — Disaster Relief
• Cal. Rev. & Tax. Code § 188.5 — Disaster Relief
• Cal. Rev. & Tax. Code § 189 — Disaster Relief
• Cal. Rev. & Tax. Code § 190 — Disaster Relief
• Cal. Rev. & Tax. Code § 191 — Disaster Relief
• Cal. Rev. & Tax. Code § 194 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.1 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.2 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.3 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.4 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.5 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.8 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 194.9 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.1 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.100 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.101 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.102 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.103 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.104 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.105 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.106 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.107 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.108 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.109 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.110 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.111 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.112 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.116 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.117 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.118 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.120 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.121 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.122 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.123 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.124 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.125 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.128 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.129 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.130 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.131 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.132 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.133 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.134 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.135 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.136 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.137 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.138 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.139 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.140 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.141 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.142 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.143 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.144 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.145 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.164 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.165 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.166 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.167 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.168 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.169 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.170 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.171 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.172 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.176 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.177 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.178 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.2 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.3 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.4 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.5 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.6 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.7 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.71 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.72 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.73 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.77 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.78 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.79 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.80 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.81 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.82 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.83 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.84 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.85 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.86 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.87 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.88 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.89 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.90 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.91 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.92 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.93 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.94 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.95 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.96 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.97 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.98 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 195.99 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 196.1 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 196.2 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 196.3 — Disaster Relief: Tax Deferral
• Cal. Rev. & Tax. Code § 196.4 — Disaster Relief: Tax Deferral