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 § 17201.1 — Deductions
• Cal. Rev. & Tax. Code § 17201.2 — Deductions
• Cal. Rev. & Tax. Code § 17201.3 — Deductions
• Cal. Rev. & Tax. Code § 17201.4 — Deductions
• Cal. Rev. & Tax. Code § 17201.5 — Deductions
• Cal. Rev. & Tax. Code § 17201.6 — Deductions
• Cal. Rev. & Tax. Code § 17201.7 — Deductions
• Cal. Rev. & Tax. Code § 17202 — Deductions
• Cal. Rev. & Tax. Code § 17203 — Deductions
• Cal. Rev. & Tax. Code § 17204 — Deductions
• Cal. Rev. & Tax. Code § 17204.2 — Deductions
• Cal. Rev. & Tax. Code § 17206 — Deductions
• Cal. Rev. & Tax. Code § 17207 — Deductions
• Cal. Rev. & Tax. Code § 17207.11 — Deductions
• Cal. Rev. & Tax. Code § 17207.12 — Deductions
• Cal. Rev. & Tax. Code § 17207.13 — Deductions
• Cal. Rev. & Tax. Code § 17207.14 — Deductions
• Cal. Rev. & Tax. Code § 17207.2 — Deductions
• Cal. Rev. & Tax. Code § 17207.3 — Deductions
• Cal. Rev. & Tax. Code § 17207.4 — Deductions
• Cal. Rev. & Tax. Code § 17207.6 — Deductions
• Cal. Rev. & Tax. Code § 17207.7 — Deductions
• Cal. Rev. & Tax. Code § 17207.8 — Deductions
• Cal. Rev. & Tax. Code § 17208.1 — Deductions
• Cal. Rev. & Tax. Code § 17209 — Deductions
• Cal. Rev. & Tax. Code § 17215 — Deductions
• Cal. Rev. & Tax. Code § 17215.1 — Deductions
• Cal. Rev. & Tax. Code § 17215.4 — Deductions
• Cal. Rev. & Tax. Code § 17220 — Deductions
• Cal. Rev. & Tax. Code § 17222 — Deductions
• Cal. Rev. & Tax. Code § 17224 — Deductions
• Cal. Rev. & Tax. Code § 17225 — Deductions
• Cal. Rev. & Tax. Code § 17228 — Deductions
• Cal. Rev. & Tax. Code § 17230 — Deductions
• Cal. Rev. & Tax. Code § 17240 — Deductions
• Cal. Rev. & Tax. Code § 17241 — Deductions
• Cal. Rev. & Tax. Code § 17250 — Deductions
• Cal. Rev. & Tax. Code § 17250.1 — Deductions
• Cal. Rev. & Tax. Code § 17250.2 — Deductions
• Cal. Rev. & Tax. Code § 17250.5 — Deductions
• Cal. Rev. & Tax. Code § 17255 — Deductions
• Cal. Rev. & Tax. Code § 17256 — Deductions
• Cal. Rev. & Tax. Code § 17257 — Deductions
• Cal. Rev. & Tax. Code § 17257.2 — Deductions
• Cal. Rev. & Tax. Code § 17257.4 — Deductions
• Cal. Rev. & Tax. Code § 17260 — Deductions
• Cal. Rev. & Tax. Code § 17269 — Deductions
• Cal. Rev. & Tax. Code § 17270 — Deductions
• Cal. Rev. & Tax. Code § 17271 — Deductions
• Cal. Rev. & Tax. Code § 17273 — Deductions
• Cal. Rev. & Tax. Code § 17274 — Deductions
• Cal. Rev. & Tax. Code § 17275 — Deductions
• Cal. Rev. & Tax. Code § 17275.2 — Deductions
• Cal. Rev. & Tax. Code § 17275.4 — Deductions
• Cal. Rev. & Tax. Code § 17275.5 — Deductions
• Cal. Rev. & Tax. Code § 17275.6 — Deductions
• Cal. Rev. & Tax. Code § 17276 — Deductions
• Cal. Rev. & Tax. Code § 17276.1 — Deductions
• Cal. Rev. & Tax. Code § 17276.21 — Deductions
• Cal. Rev. & Tax. Code § 17276.22 — Deductions
• Cal. Rev. & Tax. Code § 17276.23 — Deductions
• Cal. Rev. & Tax. Code § 17276.24 — Deductions
• Cal. Rev. & Tax. Code § 17276.3 — Deductions
• Cal. Rev. & Tax. Code § 17276.4 — Deductions
• Cal. Rev. & Tax. Code § 17276.7 — Deductions
• Cal. Rev. & Tax. Code § 17278 — Deductions
• Cal. Rev. & Tax. Code § 17278.5 — Deductions
• Cal. Rev. & Tax. Code § 17279.4 — Deductions
• Cal. Rev. & Tax. Code § 17279.6 — Deductions
• Cal. Rev. & Tax. Code § 17280 — Deductions
• Cal. Rev. & Tax. Code § 17282 — Deductions
• Cal. Rev. & Tax. Code § 17286 — Deductions
• Cal. Rev. & Tax. Code § 17287 — Deductions
• Cal. Rev. & Tax. Code § 17299.8 — Deductions
• Cal. Rev. & Tax. Code § 17299.9 — Deductions
• Cal. Rev. & Tax. Code § 17301 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17301.3 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17301.4 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17301.5 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17302 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17304 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17306 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17307 — Special Rules for Nonresidents and Part-Year Residents
• Cal. Rev. & Tax. Code § 17321 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 17321.1 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 17322 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 17322.5 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 17323 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 17324 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 17501 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17501.5 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17501.7 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17501.8 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17502 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17504 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17506 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17507 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17508 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17508.2 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17509 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17509.5 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17510 — Deferred Compensation
• Cal. Rev. & Tax. Code § 17551 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17552 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17552.3 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17553 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17555 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17556 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17559 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17560 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17560.5 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17561 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17563.5 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17563.51 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17564 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17565 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17567 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17570 — Accounting Periods and Methods of Accounting
• Cal. Rev. & Tax. Code § 17631 — General Rule
• Cal. Rev. & Tax. Code § 17632 — General Rule
• Cal. Rev. & Tax. Code § 17635 — General Rule
• Cal. Rev. & Tax. Code § 17636 — General Rule
• Cal. Rev. & Tax. Code § 17637 — General Rule
• Cal. Rev. & Tax. Code § 17638 — General Rule
• Cal. Rev. & Tax. Code § 17639 — General Rule
• Cal. Rev. & Tax. Code § 17640 — General Rule
• Cal. Rev. & Tax. Code § 17651 — Taxation of Business Income of Certain Exempt Organizations
• Cal. Rev. & Tax. Code § 17671 — Common Trust Funds
• Cal. Rev. & Tax. Code § 17677 — Common Trust Funds
• Cal. Rev. & Tax. Code § 17681 — Natural Resources
• Cal. Rev. & Tax. Code § 17731 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17731.5 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17732 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17733 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17734 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17734.6 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17736 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17737 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17742 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17743 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17744 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17745 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17745.1 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17751 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17752 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17755 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17760 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17760.5 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17779 — Estates, Trusts, Beneficiaries, and Decedents
• Cal. Rev. & Tax. Code § 17851 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17851.5 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17853 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17854 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17855 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17856 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17857 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17858 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17859 — Partners and Partnerships
• Cal. Rev. & Tax. Code § 17935 — Tax on Limited Partnerships
• Cal. Rev. & Tax. Code § 17936 — Tax on Limited Partnerships
• Cal. Rev. & Tax. Code § 17937 — Tax on Limited Partnerships
• Cal. Rev. & Tax. Code § 17941 — Tax and Fees on Limited Liability Companies
• Cal. Rev. & Tax. Code § 17942 — Tax and Fees on Limited Liability Companies
• Cal. Rev. & Tax. Code § 17943 — Tax and Fees on Limited Liability Companies
• Cal. Rev. & Tax. Code § 17944 — Tax and Fees on Limited Liability Companies
• Cal. Rev. & Tax. Code § 17946 — Tax and Fees on Limited Liability Companies
• Cal. Rev. & Tax. Code § 17947 — Tax and Fees on Limited Liability Companies
• Cal. Rev. & Tax. Code § 17948 — Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
• Cal. Rev. & Tax. Code § 17948.2 — Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
• Cal. Rev. & Tax. Code § 17948.3 — Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
• Cal. Rev. & Tax. Code § 17951 — Gross Income of Nonresidents
• Cal. Rev. & Tax. Code § 17952 — Gross Income of Nonresidents
• Cal. Rev. & Tax. Code § 17952.5 — Gross Income of Nonresidents
• Cal. Rev. & Tax. Code § 17953 — Gross Income of Nonresidents
• Cal. Rev. & Tax. Code § 17954 — Gross Income of Nonresidents
• Cal. Rev. & Tax. Code § 17955 — Gross Income of Nonresidents
• Cal. Rev. & Tax. Code § 18001 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18002 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18003 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18004 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18005 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18006 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18007 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18008 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18009 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18011 — Credit for Taxes Paid
• Cal. Rev. & Tax. Code § 18031 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18031.5 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18032 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18036 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18036.5 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18037 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18037.5 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18038 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18038.4 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18039 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18041.5 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18042 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18045 — Gain or Loss on Disposition of Property
• Cal. Rev. & Tax. Code § 18151 — General Rules for Determining Capital Gains and Losses