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 § 18151.5 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18151.9 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18152 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18154 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18155 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18155.5 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18155.6 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18165 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18171 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18171.5 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18177 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18178 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18180 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18181 — General Rules for Determining Capital Gains and Losses
• Cal. Rev. & Tax. Code § 18401 — General Application
• Cal. Rev. & Tax. Code § 18402 — General Application
• Cal. Rev. & Tax. Code § 18403 — General Application
• Cal. Rev. & Tax. Code § 18405 — General Application
• Cal. Rev. & Tax. Code § 18405.1 — General Application
• Cal. Rev. & Tax. Code § 18406 — General Application
• Cal. Rev. & Tax. Code § 18407 — General Application
• Cal. Rev. & Tax. Code § 18408 — General Application
• Cal. Rev. & Tax. Code § 18409 — General Application
• Cal. Rev. & Tax. Code § 18410 — General Application
• Cal. Rev. & Tax. Code § 18410.2 — General Application
• Cal. Rev. & Tax. Code § 18412 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18413 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18414 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18415 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18416 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18416.5 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18417 — Continuity with Prior Law
• Cal. Rev. & Tax. Code § 18501 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18505 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18505.3 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18505.6 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18506 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18508 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18509 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18510 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18521 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18522 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18523 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18524 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18526 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18527 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18528 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18529 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18530 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18531 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18531.5 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18532 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18533 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18534 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18535 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18536 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18537 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18542 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18543 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18544 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18551 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18566 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18567 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18570 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18571 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18572 — Individuals and Fiduciaries
• Cal. Rev. & Tax. Code § 18601 — Banks and Corporations
• Cal. Rev. & Tax. Code § 18602 — Banks and Corporations
• Cal. Rev. & Tax. Code § 18604 — Banks and Corporations
• Cal. Rev. & Tax. Code § 18606 — Banks and Corporations
• Cal. Rev. & Tax. Code § 18621 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18621.10 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18621.5 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18621.7 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18621.9 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18622 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18622.5 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18623 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18624 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18625 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18626 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18628 — General Provisions Applicable to All Persons
• Cal. Rev. & Tax. Code § 18631 — Information Returns
• Cal. Rev. & Tax. Code § 18631.7 — Information Returns
• Cal. Rev. & Tax. Code § 18632 — Information Returns
• Cal. Rev. & Tax. Code § 18633 — Information Returns
• Cal. Rev. & Tax. Code § 18633.5 — Information Returns
• Cal. Rev. & Tax. Code § 18635 — Information Returns
• Cal. Rev. & Tax. Code § 18635.5 — Information Returns
• Cal. Rev. & Tax. Code § 18639 — Information Returns
• Cal. Rev. & Tax. Code § 18640 — Information Returns
• Cal. Rev. & Tax. Code § 18642 — Information Returns
• Cal. Rev. & Tax. Code § 18644 — Information Returns
• Cal. Rev. & Tax. Code § 18646 — Information Returns
• Cal. Rev. & Tax. Code § 18648 — Information Returns
• Cal. Rev. & Tax. Code § 18648.5 — Information Returns
• Cal. Rev. & Tax. Code § 18649 — Information Returns
• Cal. Rev. & Tax. Code § 18661 — Withholding
• Cal. Rev. & Tax. Code § 18662 — Withholding
• Cal. Rev. & Tax. Code § 18663 — Withholding
• Cal. Rev. & Tax. Code § 18664 — Withholding
• Cal. Rev. & Tax. Code § 18665 — Withholding
• Cal. Rev. & Tax. Code § 18666 — Withholding
• Cal. Rev. & Tax. Code § 18667 — Withholding
• Cal. Rev. & Tax. Code § 18668 — Withholding
• Cal. Rev. & Tax. Code § 18669 — Withholding
• Cal. Rev. & Tax. Code § 18670 — Withholding
• Cal. Rev. & Tax. Code § 18670.5 — Withholding
• Cal. Rev. & Tax. Code § 18671 — Withholding
• Cal. Rev. & Tax. Code § 18672 — Withholding
• Cal. Rev. & Tax. Code § 18673 — Withholding
• Cal. Rev. & Tax. Code § 18674 — Withholding
• Cal. Rev. & Tax. Code § 18675 — Withholding
• Cal. Rev. & Tax. Code § 18676 — Withholding
• Cal. Rev. & Tax. Code § 18677 — Withholding
• Cal. Rev. & Tax. Code § 18700 — Parkinson’s Disease Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18701 — Parkinson’s Disease Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18702 — Parkinson’s Disease Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18703 — Parkinson’s Disease Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18720 — California Pediatric Cancer Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18721 — California Pediatric Cancer Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18722 — California Pediatric Cancer Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18723 — California Pediatric Cancer Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18730 — California Senior Citizen Advocacy Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18731 — California Senior Citizen Advocacy Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18732 — California Senior Citizen Advocacy Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18733 — California Senior Citizen Advocacy Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18741 — Fish and Game Preservation Fund
• Cal. Rev. & Tax. Code § 18742 — Fish and Game Preservation Fund
• Cal. Rev. & Tax. Code § 18743 — Fish and Game Preservation Fund
• Cal. Rev. & Tax. Code § 18744 — Fish and Game Preservation Fund
• Cal. Rev. & Tax. Code § 18745 — California Beach and Coastal Enhancement Account
• Cal. Rev. & Tax. Code § 18746 — California Beach and Coastal Enhancement Account
• Cal. Rev. & Tax. Code § 18747 — California Beach and Coastal Enhancement Account
• Cal. Rev. & Tax. Code § 18748 — California Beach and Coastal Enhancement Account
• Cal. Rev. & Tax. Code § 18749 — Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18749.1 — Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18749.2 — Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18749.3 — Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18761 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18762 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18763 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18764 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18765 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18766 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18771 — Designations to the California Seniors Special Fund
• Cal. Rev. & Tax. Code § 18772 — Designations to the California Seniors Special Fund
• Cal. Rev. & Tax. Code § 18773 — Designations to the California Seniors Special Fund
• Cal. Rev. & Tax. Code § 18791 — Designations to the California Breast Cancer Research Fund
• Cal. Rev. & Tax. Code § 18792 — Designations to the California Breast Cancer Research Fund
• Cal. Rev. & Tax. Code § 18793 — Designations to the California Breast Cancer Research Fund
• Cal. Rev. & Tax. Code § 18794 — Designations to the California Breast Cancer Research Fund
• Cal. Rev. & Tax. Code § 18795 — Designations to the California Breast Cancer Research Fund
• Cal. Rev. & Tax. Code § 18796 — Designations to the California Breast Cancer Research Fund
• Cal. Rev. & Tax. Code § 18801 — Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18802 — Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18803 — Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18804 — Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18805 — Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18806 — Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18807 — Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18808 — Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18851 — Emergency Food for Families Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18852 — Emergency Food for Families Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18853 — Emergency Food for Families Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18854 — Emergency Food for Families Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18855 — Emergency Food for Families Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18857 — Mental Health Crisis Prevention Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18857.1 — Mental Health Crisis Prevention Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18857.2 — Mental Health Crisis Prevention Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18857.3 — Mental Health Crisis Prevention Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18861 — California Cancer Research Fund
• Cal. Rev. & Tax. Code § 18862 — California Cancer Research Fund
• Cal. Rev. & Tax. Code § 18863 — California Cancer Research Fund
• Cal. Rev. & Tax. Code § 18864 — California Cancer Research Fund
• Cal. Rev. & Tax. Code § 18871 — General Provisions
• Cal. Rev. & Tax. Code § 18872 — General Provisions
• Cal. Rev. & Tax. Code § 18873 — General Provisions
• Cal. Rev. & Tax. Code § 18874 — General Provisions
• Cal. Rev. & Tax. Code § 18881 — California ALS Research Network Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18882 — California ALS Research Network Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18883 — California ALS Research Network Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18884 — California ALS Research Network Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18885 — California ALS Research Network Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18895 — School Supplies for Homeless Children Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18896 — School Supplies for Homeless Children Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18897 — School Supplies for Homeless Children Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18898 — School Supplies for Homeless Children Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18900.1 — State Parks Protection Fund
• Cal. Rev. & Tax. Code § 18900.2 — State Parks Protection Fund
• Cal. Rev. & Tax. Code § 18900.3 — State Parks Protection Fund
• Cal. Rev. & Tax. Code § 18900.4 — State Parks Protection Fund
• Cal. Rev. & Tax. Code § 18901.9 — Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18901.9.1 — Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18901.9.2 — Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 18901.9.3 — Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
• Cal. Rev. & Tax. Code § 19001 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19002 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19004 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19005 — Payment of Tax by All Persons