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 § 24302 — Exclusions
• Cal. Rev. & Tax. Code § 24303 — Exclusions
• Cal. Rev. & Tax. Code § 24305 — Exclusions
• Cal. Rev. & Tax. Code § 24306 — Exclusions
• Cal. Rev. & Tax. Code § 24307 — Exclusions
• Cal. Rev. & Tax. Code § 24308 — Exclusions
• Cal. Rev. & Tax. Code § 24308.1 — Exclusions
• Cal. Rev. & Tax. Code § 24308.10 — Exclusions
• Cal. Rev. & Tax. Code § 24308.2 — Exclusions
• Cal. Rev. & Tax. Code § 24308.3 — Exclusions
• Cal. Rev. & Tax. Code § 24308.4 — Exclusions
• Cal. Rev. & Tax. Code § 24308.5 — Exclusions
• Cal. Rev. & Tax. Code § 24308.6 — Exclusions
• Cal. Rev. & Tax. Code § 24308.7 — Exclusions
• Cal. Rev. & Tax. Code § 24308.8 — Exclusions
• Cal. Rev. & Tax. Code § 24308.9 — Exclusions
• Cal. Rev. & Tax. Code § 24309 — Exclusions
• Cal. Rev. & Tax. Code § 24309.1 — Exclusions
• Cal. Rev. & Tax. Code § 24309.2 — Exclusions
• Cal. Rev. & Tax. Code § 24309.3 — Exclusions
• Cal. Rev. & Tax. Code § 24309.5 — Exclusions
• Cal. Rev. & Tax. Code § 24309.6 — Exclusions
• Cal. Rev. & Tax. Code § 24309.7 — Exclusions
• Cal. Rev. & Tax. Code § 24309.9 — Exclusions
• Cal. Rev. & Tax. Code § 24310 — Exclusions
• Cal. Rev. & Tax. Code § 24310.5 — Exclusions
• Cal. Rev. & Tax. Code § 24311 — Exclusions
• Cal. Rev. & Tax. Code § 24312 — Exclusions
• Cal. Rev. & Tax. Code § 24314 — Exclusions
• Cal. Rev. & Tax. Code § 24315 — Exclusions
• Cal. Rev. & Tax. Code § 24320 — Other Exclusions
• Cal. Rev. & Tax. Code § 24321 — Other Exclusions
• Cal. Rev. & Tax. Code § 24322 — Other Exclusions
• Cal. Rev. & Tax. Code § 24323 — Other Exclusions
• Cal. Rev. & Tax. Code § 24324 — Other Exclusions
• Cal. Rev. & Tax. Code § 24325 — Other Exclusions
• Cal. Rev. & Tax. Code § 24326 — Other Exclusions
• Cal. Rev. & Tax. Code § 24327 — Other Exclusions
• Cal. Rev. & Tax. Code § 24329 — Other Exclusions
• Cal. Rev. & Tax. Code § 24341 — Deductions
• Cal. Rev. & Tax. Code § 24343 — Deductions
• Cal. Rev. & Tax. Code § 24343.1 — Deductions
• Cal. Rev. & Tax. Code § 24343.2 — Deductions
• Cal. Rev. & Tax. Code § 24343.3 — Deductions
• Cal. Rev. & Tax. Code § 24343.5 — Deductions
• Cal. Rev. & Tax. Code § 24343.7 — Deductions
• Cal. Rev. & Tax. Code § 24343.8 — Deductions
• Cal. Rev. & Tax. Code § 24344 — Deductions
• Cal. Rev. & Tax. Code § 24344.5 — Deductions
• Cal. Rev. & Tax. Code § 24344.7 — Deductions
• Cal. Rev. & Tax. Code § 24345 — Deductions
• Cal. Rev. & Tax. Code § 24345.5 — Deductions
• Cal. Rev. & Tax. Code § 24345.6 — Deductions
• Cal. Rev. & Tax. Code § 24345.7 — Deductions
• Cal. Rev. & Tax. Code § 24346 — Deductions
• Cal. Rev. & Tax. Code § 24347 — Deductions
• Cal. Rev. & Tax. Code § 24347.10 — Deductions
• Cal. Rev. & Tax. Code § 24347.11 — Deductions
• Cal. Rev. & Tax. Code § 24347.12 — Deductions
• Cal. Rev. & Tax. Code § 24347.13 — Deductions
• Cal. Rev. & Tax. Code § 24347.14 — Deductions
• Cal. Rev. & Tax. Code § 24347.4 — Deductions
• Cal. Rev. & Tax. Code § 24347.5 — Deductions
• Cal. Rev. & Tax. Code § 24347.6 — Deductions
• Cal. Rev. & Tax. Code § 24347.7 — Deductions
• Cal. Rev. & Tax. Code § 24347.8 — Deductions
• Cal. Rev. & Tax. Code § 24347.9 — Deductions
• Cal. Rev. & Tax. Code § 24348 — Deductions
• Cal. Rev. & Tax. Code § 24349 — Deductions
• Cal. Rev. & Tax. Code § 24349.1 — Deductions
• Cal. Rev. & Tax. Code § 24349.2 — Deductions
• Cal. Rev. & Tax. Code § 24350 — Deductions
• Cal. Rev. & Tax. Code § 24351 — Deductions
• Cal. Rev. & Tax. Code § 24352 — Deductions
• Cal. Rev. & Tax. Code § 24352.5 — Deductions
• Cal. Rev. & Tax. Code § 24353 — Deductions
• Cal. Rev. & Tax. Code § 24354 — Deductions
• Cal. Rev. & Tax. Code § 24354.1 — Deductions
• Cal. Rev. & Tax. Code § 24355 — Deductions
• Cal. Rev. & Tax. Code § 24355.3 — Deductions
• Cal. Rev. & Tax. Code § 24355.4 — Deductions
• Cal. Rev. & Tax. Code § 24355.5 — Deductions
• Cal. Rev. & Tax. Code § 24356 — Deductions
• Cal. Rev. & Tax. Code § 24356.1 — Deductions
• Cal. Rev. & Tax. Code § 24357 — Deductions
• Cal. Rev. & Tax. Code § 24357.1 — Deductions
• Cal. Rev. & Tax. Code § 24357.10 — Deductions
• Cal. Rev. & Tax. Code § 24357.2 — Deductions
• Cal. Rev. & Tax. Code § 24357.3 — Deductions
• Cal. Rev. & Tax. Code § 24357.4 — Deductions
• Cal. Rev. & Tax. Code § 24357.5 — Deductions
• Cal. Rev. & Tax. Code § 24357.6 — Deductions
• Cal. Rev. & Tax. Code § 24357.7 — Deductions
• Cal. Rev. & Tax. Code § 24357.8 — Deductions
• Cal. Rev. & Tax. Code § 24357.9 — Deductions
• Cal. Rev. & Tax. Code § 24358 — Deductions
• Cal. Rev. & Tax. Code § 24359 — Deductions
• Cal. Rev. & Tax. Code § 24359.1 — Deductions
• Cal. Rev. & Tax. Code § 24360 — Deductions
• Cal. Rev. & Tax. Code § 24361 — Deductions
• Cal. Rev. & Tax. Code § 24362 — Deductions
• Cal. Rev. & Tax. Code § 24363 — Deductions
• Cal. Rev. & Tax. Code § 24363.5 — Deductions
• Cal. Rev. & Tax. Code § 24364 — Deductions
• Cal. Rev. & Tax. Code § 24365 — Deductions
• Cal. Rev. & Tax. Code § 24368.1 — Deductions
• Cal. Rev. & Tax. Code § 24369 — Deductions
• Cal. Rev. & Tax. Code § 24369.4 — Deductions
• Cal. Rev. & Tax. Code § 24370 — Deductions
• Cal. Rev. & Tax. Code § 24372.3 — Deductions
• Cal. Rev. & Tax. Code § 24372.5 — Deductions
• Cal. Rev. & Tax. Code § 24373 — Deductions
• Cal. Rev. & Tax. Code § 24377 — Deductions
• Cal. Rev. & Tax. Code § 24379 — Deductions
• Cal. Rev. & Tax. Code § 24382 — Deductions
• Cal. Rev. & Tax. Code § 24383 — Deductions
• Cal. Rev. & Tax. Code § 24401 — Special Deductions
• Cal. Rev. & Tax. Code § 24402 — Special Deductions
• Cal. Rev. & Tax. Code § 24403 — Special Deductions
• Cal. Rev. & Tax. Code § 24404 — Special Deductions
• Cal. Rev. & Tax. Code § 24405 — Special Deductions
• Cal. Rev. & Tax. Code § 24406 — Special Deductions
• Cal. Rev. & Tax. Code § 24406.5 — Special Deductions
• Cal. Rev. & Tax. Code § 24406.6 — Special Deductions
• Cal. Rev. & Tax. Code § 24407 — Special Deductions
• Cal. Rev. & Tax. Code § 24408 — Special Deductions
• Cal. Rev. & Tax. Code § 24409 — Special Deductions
• Cal. Rev. & Tax. Code § 24410 — Special Deductions
• Cal. Rev. & Tax. Code § 24411 — Special Deductions
• Cal. Rev. & Tax. Code § 24414 — Special Deductions
• Cal. Rev. & Tax. Code § 24415 — Special Deductions
• Cal. Rev. & Tax. Code § 24416 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.1 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.21 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.22 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.23 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.24 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.3 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.4 — Special Deductions
• Cal. Rev. & Tax. Code § 24416.7 — Special Deductions
• Cal. Rev. & Tax. Code § 24421 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24422 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24422.3 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24424 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24425 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24426 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24427 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24428 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24429 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24430 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24431 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24434 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24436.1 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24436.5 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24437 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24438 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24439 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24440 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24441 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24442 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24442.5 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24443 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24447 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24448 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24449 — Items Not Deductible
• Cal. Rev. & Tax. Code § 24451 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24451.1 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24452 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24453 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24454 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24454.1 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24455 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24456 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24457 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24458 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24459 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24461 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24465 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24471 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24471.5 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24472 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24473 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24481 — Corporate Distributions and Adjustments
• Cal. Rev. & Tax. Code § 24601 — Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
• Cal. Rev. & Tax. Code § 24602 — Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
• Cal. Rev. & Tax. Code § 24611 — Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
• Cal. Rev. & Tax. Code § 24612 — Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
• Cal. Rev. & Tax. Code § 24631 — Accounting Periods
• Cal. Rev. & Tax. Code § 24632 — Accounting Periods
• Cal. Rev. & Tax. Code § 24633 — Accounting Periods
• Cal. Rev. & Tax. Code § 24633.5 — Accounting Periods
• Cal. Rev. & Tax. Code § 24634 — Accounting Periods
• Cal. Rev. & Tax. Code § 24636 — Accounting Periods
• Cal. Rev. & Tax. Code § 24637 — Accounting Periods
• Cal. Rev. & Tax. Code § 24651 — Methods of Accounting
• Cal. Rev. & Tax. Code § 24652 — Methods of Accounting
• Cal. Rev. & Tax. Code § 24652.5 — Methods of Accounting
• Cal. Rev. & Tax. Code § 24652.6 — Methods of Accounting
• Cal. Rev. & Tax. Code § 24654 — Methods of Accounting
• Cal. Rev. & Tax. Code § 24661 — Year of Inclusion