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 § 23051.7 — Definitions
• Cal. Rev. & Tax. Code § 23052 — Definitions
• Cal. Rev. & Tax. Code § 23053 — Definitions
• Cal. Rev. & Tax. Code § 23054 — Definitions
• Cal. Rev. & Tax. Code § 23055 — Definitions
• Cal. Rev. & Tax. Code § 23056 — Definitions
• Cal. Rev. & Tax. Code § 23057 — Definitions
• Cal. Rev. & Tax. Code § 23058 — Definitions
• Cal. Rev. & Tax. Code § 23059 — Definitions
• Cal. Rev. & Tax. Code § 23060 — Definitions
• Cal. Rev. & Tax. Code § 23101 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 23101.5 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 23102 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 23104 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 23113 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 23114 — Definitions and General Provisions
• Cal. Rev. & Tax. Code § 23151 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23151.1 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23151.2 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23153 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23154 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23155 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23156 — Tax on General Corporations
• Cal. Rev. & Tax. Code § 23181 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23182 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23183 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23183.1 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23183.2 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23186 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23187 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23188 — Tax on Banks and Financial Corporations
• Cal. Rev. & Tax. Code § 23201 — Credit for Prepaid Tax
• Cal. Rev. & Tax. Code § 23202 — Credit for Prepaid Tax
• Cal. Rev. & Tax. Code § 23203 — Credit for Prepaid Tax
• Cal. Rev. & Tax. Code § 23204 — Credit for Prepaid Tax
• Cal. Rev. & Tax. Code § 23221 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23222 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23222a — Commencing Corporations
• Cal. Rev. & Tax. Code § 23223 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23224 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23224.5 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23225 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23226 — Commencing Corporations
• Cal. Rev. & Tax. Code § 23251 — Reorganized Corporations
• Cal. Rev. & Tax. Code § 23253 — Reorganized Corporations
• Cal. Rev. & Tax. Code § 23281 — Corporations Resuming Business
• Cal. Rev. & Tax. Code § 23282 — Corporations Resuming Business
• Cal. Rev. & Tax. Code § 23301 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23301.5 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23301.6 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23302 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23303 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23304.1 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23304.5 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305.1 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305.2 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305.5 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305a — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305b — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305c — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305d — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23305e — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23310 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23311 — Suspension and Revivor
• Cal. Rev. & Tax. Code § 23331 — Dissolution or Withdrawal
• Cal. Rev. & Tax. Code § 23332 — Dissolution or Withdrawal
• Cal. Rev. & Tax. Code § 23332.5 — Dissolution or Withdrawal
• Cal. Rev. & Tax. Code § 23333 — Dissolution or Withdrawal
• Cal. Rev. & Tax. Code § 23335 — Dissolution or Withdrawal
• Cal. Rev. & Tax. Code § 23361 — Affiliated Railroads
• Cal. Rev. & Tax. Code § 23362 — Affiliated Railroads
• Cal. Rev. & Tax. Code § 23363 — Affiliated Railroads
• Cal. Rev. & Tax. Code § 23364 — Affiliated Railroads
• Cal. Rev. & Tax. Code § 23364a — Affiliated Railroads
• Cal. Rev. & Tax. Code § 23400 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23453 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23455 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23455.5 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23456 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23456.5 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23457 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23459 — Alternative Minimum Tax
• Cal. Rev. & Tax. Code § 23501 — Imposition of Tax
• Cal. Rev. & Tax. Code § 23503 — Imposition of Tax
• Cal. Rev. & Tax. Code § 23504 — Imposition of Tax
• Cal. Rev. & Tax. Code § 23561 — Cessation of Activities
• Cal. Rev. & Tax. Code § 23608 — Tax Credits
• Cal. Rev. & Tax. Code § 23609 — Tax Credits
• Cal. Rev. & Tax. Code § 23610.4 — Tax Credits
• Cal. Rev. & Tax. Code § 23610.5 — Tax Credits
• Cal. Rev. & Tax. Code § 23621 — Tax Credits
• Cal. Rev. & Tax. Code § 23624 — Tax Credits
• Cal. Rev. & Tax. Code § 23626 — Tax Credits
• Cal. Rev. & Tax. Code § 23628 — Tax Credits
• Cal. Rev. & Tax. Code § 23629 — Tax Credits
• Cal. Rev. & Tax. Code § 23630 — Tax Credits
• Cal. Rev. & Tax. Code § 23636 — Tax Credits
• Cal. Rev. & Tax. Code § 23640 — Tax Credits
• Cal. Rev. & Tax. Code § 23642 — Tax Credits
• Cal. Rev. & Tax. Code § 23663 — Tax Credits
• Cal. Rev. & Tax. Code § 23664 — Tax Credits
• Cal. Rev. & Tax. Code § 23682 — Tax Credits
• Cal. Rev. & Tax. Code § 23685 — Tax Credits
• Cal. Rev. & Tax. Code § 23687 — Tax Credits
• Cal. Rev. & Tax. Code § 23688.5 — Tax Credits
• Cal. Rev. & Tax. Code § 23689 — Tax Credits
• Cal. Rev. & Tax. Code § 23691 — Tax Credits
• Cal. Rev. & Tax. Code § 23692 — Tax Credits
• Cal. Rev. & Tax. Code § 23695 — Tax Credits
• Cal. Rev. & Tax. Code § 23696 — Tax Credits
• Cal. Rev. & Tax. Code § 23698 — Tax Credits
• Cal. Rev. & Tax. Code § 23698.1 — Tax Credits
• Cal. Rev. & Tax. Code § 23698.3 — Tax Credits
• Cal. Rev. & Tax. Code § 23701 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701a — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701aa — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701b — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701c — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701d — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701e — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701f — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701g — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701h — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701i — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701j — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701k — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701l — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701n — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701p — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701r — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701s — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701t — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701u — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701v — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701w — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701x — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701y — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23701z — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23702 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23703 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23703.5 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23703.7 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23704 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23704.3 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23704.4 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23704.5 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23704.6 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23705 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23706 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23707 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23708 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23709 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23710 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23711 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23711.4 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23711.5 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23712 — Exemptions From This Part
• Cal. Rev. & Tax. Code § 23731 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23732 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23734 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23735 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23736 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23736.1 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23736.2 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23736.3 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23736.4 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23737 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23740 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23741 — Taxation of Business Income of Certain Article 1 Organizations
• Cal. Rev. & Tax. Code § 23771 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23772 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23774 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23775 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23776 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23777 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23778 — Returns of Exempt Organizations
• Cal. Rev. & Tax. Code § 23800 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23800.5 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23801 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23802 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23802.5 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23803 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23804 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23806 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23807 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23808 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23809 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23811 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 23813 — Tax Treatment of S Corporations and Their Shareholders
• Cal. Rev. & Tax. Code § 24251 — Computation of Tax When Law Changed
• Cal. Rev. & Tax. Code § 24271 — Definitions
• Cal. Rev. & Tax. Code § 24272 — Definitions
• Cal. Rev. & Tax. Code § 24272.2 — Definitions
• Cal. Rev. & Tax. Code § 24272.5 — Definitions
• Cal. Rev. & Tax. Code § 24273 — Definitions
• Cal. Rev. & Tax. Code § 24273.5 — Definitions
• Cal. Rev. & Tax. Code § 24275 — Definitions
• Cal. Rev. & Tax. Code § 24276 — Definitions
• Cal. Rev. & Tax. Code § 24301 — Exclusions