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 § 19006 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19007 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19008 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19009 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19010 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19011 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19011.5 — Payment of Tax by All Persons
• Cal. Rev. & Tax. Code § 19021 — Banks and Corporations
• Cal. Rev. & Tax. Code § 19023 — Banks and Corporations
• Cal. Rev. & Tax. Code § 19025 — Banks and Corporations
• Cal. Rev. & Tax. Code § 19026 — Banks and Corporations
• Cal. Rev. & Tax. Code § 19027 — Banks and Corporations
• Cal. Rev. & Tax. Code § 19031 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19032 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19033 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19034 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19035 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19036 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19041 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19041.5 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19042 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19043 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19043.5 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19044 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19045 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19046 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19047 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19048 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19049 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19050 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19051 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19052 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19054 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19057 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19058 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19059 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19060 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19061 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19063 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19064 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19065 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19066 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19066.5 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19067 — Deficiency Assessments
• Cal. Rev. & Tax. Code § 19071 — Assessments against Persons Secondarily Liable
• Cal. Rev. & Tax. Code § 19072 — Assessments against Persons Secondarily Liable
• Cal. Rev. & Tax. Code § 19073 — Assessments against Persons Secondarily Liable
• Cal. Rev. & Tax. Code § 19074 — Assessments against Persons Secondarily Liable
• Cal. Rev. & Tax. Code § 19081 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19082 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19083 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19084 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19085 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19086 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19087 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19088 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19089 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19090 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19091 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19092 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19093 — Jeopardy Assessments
• Cal. Rev. & Tax. Code § 19101 — Interest
• Cal. Rev. & Tax. Code § 19104 — Interest
• Cal. Rev. & Tax. Code § 19105 — Interest
• Cal. Rev. & Tax. Code § 19107 — Interest
• Cal. Rev. & Tax. Code § 19108 — Interest
• Cal. Rev. & Tax. Code § 19109 — Interest
• Cal. Rev. & Tax. Code § 19110 — Interest
• Cal. Rev. & Tax. Code § 19112 — Interest
• Cal. Rev. & Tax. Code § 19113 — Interest
• Cal. Rev. & Tax. Code § 19114 — Interest
• Cal. Rev. & Tax. Code § 19116 — Interest
• Cal. Rev. & Tax. Code § 19117 — Interest
• Cal. Rev. & Tax. Code § 19120 — Interest
• Cal. Rev. & Tax. Code § 19131 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19131.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19132 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19132.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19133 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19134 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19135 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.1 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.12 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.13 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.2 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.3 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19136.7 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19138 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19141 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19141.2 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19141.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19141.6 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19142 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19144 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19145 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19147 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19148 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19149 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19150 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19151 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19161 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19164 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19164.1 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19164.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19166 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19167 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19168 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19169 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19170 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19171 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19172 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19172.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19173 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19175 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19176 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19177 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19178 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19179 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19180 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19181 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19182 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19182.5 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19183 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19184 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19185 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19186 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19187 — Penalties and Additions to Tax
• Cal. Rev. & Tax. Code § 19191 — Voluntary Disclosure Program
• Cal. Rev. & Tax. Code § 19192 — Voluntary Disclosure Program
• Cal. Rev. & Tax. Code § 19193 — Voluntary Disclosure Program
• Cal. Rev. & Tax. Code § 19194 — Voluntary Disclosure Program
• Cal. Rev. & Tax. Code § 19195 — Public Disclosure of Tax Delinquencies
• Cal. Rev. & Tax. Code § 19201 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19202 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19203 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19204 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19205 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19206 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19207 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19208 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19209 — Judgment for Tax
• Cal. Rev. & Tax. Code § 19221 — Lien of Tax
• Cal. Rev. & Tax. Code § 19222 — Lien of Tax
• Cal. Rev. & Tax. Code § 19223 — Lien of Tax
• Cal. Rev. & Tax. Code § 19224 — Lien of Tax
• Cal. Rev. & Tax. Code § 19225 — Lien of Tax
• Cal. Rev. & Tax. Code § 19226 — Lien of Tax
• Cal. Rev. & Tax. Code § 19231 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 19232 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 19233 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 19234 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 19235 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 19236 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 19251 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19252 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19253 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19254 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19255 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19256 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19262 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19263 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19264 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19265.5 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19266 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 19280 — Collection of Amounts Imposed by a Court
• Cal. Rev. & Tax. Code § 19281 — Collection of Amounts Imposed by a Court
• Cal. Rev. & Tax. Code § 19282 — Collection of Amounts Imposed by a Court
• Cal. Rev. & Tax. Code § 19283 — Collection of Amounts Imposed by a Court
• Cal. Rev. & Tax. Code § 19285 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19286 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19287 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19288 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19289 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19290 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19290.1 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
• Cal. Rev. & Tax. Code § 19291 — Collection of Tax Debts Due to the Internal Revenue Service or Other States
• Cal. Rev. & Tax. Code § 19294 — Collection of Recaptured California Small Business COVID-19 Relief Grants
• Cal. Rev. & Tax. Code § 19295 — Collection of Recaptured California Small Business COVID-19 Relief Grants
• Cal. Rev. & Tax. Code § 19295.1 — Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants
• Cal. Rev. & Tax. Code § 19295.2 — Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants
• Cal. Rev. & Tax. Code § 19296 — Collection of Recaptured California Competes Grants
• Cal. Rev. & Tax. Code § 19297 — Collection of Recaptured California Competes Grants
• Cal. Rev. & Tax. Code § 19298 — Collection of Recaptured California Competes Grants
• Cal. Rev. & Tax. Code § 19301 — Claim for Refund
• Cal. Rev. & Tax. Code § 19302 — Claim for Refund
• Cal. Rev. & Tax. Code § 19303 — Claim for Refund
• Cal. Rev. & Tax. Code § 19304 — Claim for Refund
• Cal. Rev. & Tax. Code § 19306 — Claim for Refund
• Cal. Rev. & Tax. Code § 19307 — Claim for Refund
• Cal. Rev. & Tax. Code § 19308 — Claim for Refund
• Cal. Rev. & Tax. Code § 19309 — Claim for Refund
• Cal. Rev. & Tax. Code § 19311 — Claim for Refund
• Cal. Rev. & Tax. Code § 19311.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 19312 — Claim for Refund
• Cal. Rev. & Tax. Code § 19313 — Claim for Refund
• Cal. Rev. & Tax. Code § 19314 — Claim for Refund
• Cal. Rev. & Tax. Code § 19316 — Claim for Refund
• Cal. Rev. & Tax. Code § 19321 — Claim for Refund