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 § 19322 — Claim for Refund
• Cal. Rev. & Tax. Code § 19322.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 19323 — Claim for Refund
• Cal. Rev. & Tax. Code § 19324 — Claim for Refund
• Cal. Rev. & Tax. Code § 19325 — Claim for Refund
• Cal. Rev. & Tax. Code § 19331 — Claim for Refund
• Cal. Rev. & Tax. Code § 19332 — Claim for Refund
• Cal. Rev. & Tax. Code § 19333 — Claim for Refund
• Cal. Rev. & Tax. Code § 19334 — Claim for Refund
• Cal. Rev. & Tax. Code § 19335 — Claim for Refund
• Cal. Rev. & Tax. Code § 19340 — Claim for Refund
• Cal. Rev. & Tax. Code § 19341 — Claim for Refund
• Cal. Rev. & Tax. Code § 19342 — Claim for Refund
• Cal. Rev. & Tax. Code § 19343 — Claim for Refund
• Cal. Rev. & Tax. Code § 19344 — Claim for Refund
• Cal. Rev. & Tax. Code § 19345 — Claim for Refund
• Cal. Rev. & Tax. Code § 19346 — Claim for Refund
• Cal. Rev. & Tax. Code § 19347 — Claim for Refund
• Cal. Rev. & Tax. Code § 19348 — Claim for Refund
• Cal. Rev. & Tax. Code § 19349 — Claim for Refund
• Cal. Rev. & Tax. Code § 19350 — Claim for Refund
• Cal. Rev. & Tax. Code § 19351 — Claim for Refund
• Cal. Rev. & Tax. Code § 19354 — Claim for Refund
• Cal. Rev. & Tax. Code § 19355 — Claim for Refund
• Cal. Rev. & Tax. Code § 19361 — Claim for Refund
• Cal. Rev. & Tax. Code § 19362 — Claim for Refund
• Cal. Rev. & Tax. Code § 19363 — Claim for Refund
• Cal. Rev. & Tax. Code § 19364 — Claim for Refund
• Cal. Rev. & Tax. Code § 19365 — Claim for Refund
• Cal. Rev. & Tax. Code § 19368 — Claim for Refund
• Cal. Rev. & Tax. Code § 19371 — Suit for Tax
• Cal. Rev. & Tax. Code § 19372 — Suit for Tax
• Cal. Rev. & Tax. Code § 19373 — Suit for Tax
• Cal. Rev. & Tax. Code § 19374 — Suit for Tax
• Cal. Rev. & Tax. Code § 19375 — Suit for Tax
• Cal. Rev. & Tax. Code § 19376 — Suit for Tax
• Cal. Rev. & Tax. Code § 19377 — Suit for Tax
• Cal. Rev. & Tax. Code § 19377.5 — Suit for Tax
• Cal. Rev. & Tax. Code § 19381 — Suit for Refund
• Cal. Rev. & Tax. Code § 19382 — Suit for Refund
• Cal. Rev. & Tax. Code § 19383 — Suit for Refund
• Cal. Rev. & Tax. Code § 19384 — Suit for Refund
• Cal. Rev. & Tax. Code § 19385 — Suit for Refund
• Cal. Rev. & Tax. Code § 19387 — Suit for Refund
• Cal. Rev. & Tax. Code § 19388 — Suit for Refund
• Cal. Rev. & Tax. Code § 19389 — Suit for Refund
• Cal. Rev. & Tax. Code § 19390 — Suit for Refund
• Cal. Rev. & Tax. Code § 19391 — Suit for Refund
• Cal. Rev. & Tax. Code § 19392 — Suit for Refund
• Cal. Rev. & Tax. Code § 19393 — Suit for Refund
• Cal. Rev. & Tax. Code § 19394 — Suit for Refund
• Cal. Rev. & Tax. Code § 19411 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 19412 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 19413 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 19431 — Cancellations
• Cal. Rev. & Tax. Code § 19441 — Closing Agreements
• Cal. Rev. & Tax. Code § 19442 — Closing Agreements
• Cal. Rev. & Tax. Code § 19443 — Closing Agreements
• Cal. Rev. & Tax. Code § 19501 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19502 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19503 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19504 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19504.5 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19504.7 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19505 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19506 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19507 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19508 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19509 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19511 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19512 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19516 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19517 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19518 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19519 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19520 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19521 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19522 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19523 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19523.5 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19525 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19526 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19528 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19529 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19530 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19532 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19533 — Powers and Duties of Franchise Tax Board
• Cal. Rev. & Tax. Code § 19542 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19542.1 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19542.3 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19543 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19544 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19545 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19546 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19546.5 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19547 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19547.5 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548.2 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548.3 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548.4 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548.5 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548.8 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19548.9 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19549 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19550 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551.1 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551.2 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551.3 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551.4 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551.5 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19551.6 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19552 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19553 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19554 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19554.1 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19554.2 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19555 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19556 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19557 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19558 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19560 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19560.5 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19561 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19562 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19563 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19564 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19565 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19566 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19567 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19570 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19571 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19572 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19572.5 — Disclosure of Information
• Cal. Rev. & Tax. Code § 19581 — Tax Forms
• Cal. Rev. & Tax. Code § 19582 — Tax Forms
• Cal. Rev. & Tax. Code § 19582.5 — Tax Forms
• Cal. Rev. & Tax. Code § 19583 — Tax Forms
• Cal. Rev. & Tax. Code § 19584 — Tax Forms
• Cal. Rev. & Tax. Code § 19585 — Tax Forms
• Cal. Rev. & Tax. Code § 19586 — Tax Forms
• Cal. Rev. & Tax. Code § 19590 — Tax Service Fees
• Cal. Rev. & Tax. Code § 19591 — Tax Service Fees
• Cal. Rev. & Tax. Code § 19592 — Tax Service Fees
• Cal. Rev. & Tax. Code § 19601 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19602 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19602.5 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19603 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19604 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19605 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19607 — Transfers to General Fund
• Cal. Rev. & Tax. Code § 19611 — Tax Relief and Refund Account
• Cal. Rev. & Tax. Code § 19701 — Violations
• Cal. Rev. & Tax. Code § 19701.5 — Violations
• Cal. Rev. & Tax. Code § 19702 — Violations
• Cal. Rev. & Tax. Code § 19703 — Violations
• Cal. Rev. & Tax. Code § 19704 — Violations
• Cal. Rev. & Tax. Code § 19705 — Violations
• Cal. Rev. & Tax. Code § 19706 — Violations
• Cal. Rev. & Tax. Code § 19707 — Violations
• Cal. Rev. & Tax. Code § 19708 — Violations
• Cal. Rev. & Tax. Code § 19709 — Violations
• Cal. Rev. & Tax. Code § 19710 — Violations
• Cal. Rev. & Tax. Code § 19711 — Violations
• Cal. Rev. & Tax. Code § 19712 — Violations
• Cal. Rev. & Tax. Code § 19713 — Violations
• Cal. Rev. & Tax. Code § 19714 — Violations
• Cal. Rev. & Tax. Code § 19715 — Violations
• Cal. Rev. & Tax. Code § 19717 — Violations
• Cal. Rev. & Tax. Code § 19718 — Violations
• Cal. Rev. & Tax. Code § 19719 — Violations
• Cal. Rev. & Tax. Code § 19720 — Violations
• Cal. Rev. & Tax. Code § 19721 — Violations
• Cal. Rev. & Tax. Code § 19722 — Violations
• Cal. Rev. & Tax. Code § 19730 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19731 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19732 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19733 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19734 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19735 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19736 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19738 — Tax Amnesty
• Cal. Rev. & Tax. Code § 19751 — Voluntary Compliance Initiative One
• Cal. Rev. & Tax. Code § 19752 — Voluntary Compliance Initiative One
• Cal. Rev. & Tax. Code § 19753 — Voluntary Compliance Initiative One
• Cal. Rev. & Tax. Code § 19754 — Voluntary Compliance Initiative One
• Cal. Rev. & Tax. Code § 19755 — Statute of Limitations for Abusive Tax Avoidance Transactions
• Cal. Rev. & Tax. Code § 19761 — Voluntary Compliance Initiative Two
• Cal. Rev. & Tax. Code § 19762 — Voluntary Compliance Initiative Two
• Cal. Rev. & Tax. Code § 19763 — Voluntary Compliance Initiative Two
• Cal. Rev. & Tax. Code § 19764 — Voluntary Compliance Initiative Two
• Cal. Rev. & Tax. Code § 19772 — Penalties and Interest
• Cal. Rev. & Tax. Code § 19774 — Penalties and Interest
• Cal. Rev. & Tax. Code § 19777 — Penalties and Interest
• Cal. Rev. & Tax. Code § 19777.5 — Penalties and Interest
• Cal. Rev. & Tax. Code § 19778 — Penalties and Interest
• Cal. Rev. & Tax. Code § 19801 — Res Judicata
• Cal. Rev. & Tax. Code § 19802 — Res Judicata
• Cal. Rev. & Tax. Code § 19850 — EARNED INCOME TAX CREDIT INFORMATION ACT