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 § 24661.3 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24661.4 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24661.5 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24661.6 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24667 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24668.1 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24670 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24672 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24673 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24673.2 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24674 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24675 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24676 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24676.5 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24677 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24678 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24679 — Year of Inclusion
• Cal. Rev. & Tax. Code § 24681 — Year of Deduction
• Cal. Rev. & Tax. Code § 24682 — Year of Deduction
• Cal. Rev. & Tax. Code § 24685 — Year of Deduction
• Cal. Rev. & Tax. Code § 24685.5 — Year of Deduction
• Cal. Rev. & Tax. Code § 24688 — Year of Deduction
• Cal. Rev. & Tax. Code § 24689 — Year of Deduction
• Cal. Rev. & Tax. Code § 24690 — Year of Deduction
• Cal. Rev. & Tax. Code § 24691 — Year of Deduction
• Cal. Rev. & Tax. Code § 24692 — Year of Deduction
• Cal. Rev. & Tax. Code § 24693 — Year of Deduction
• Cal. Rev. & Tax. Code § 24694 — Year of Deduction
• Cal. Rev. & Tax. Code § 24701 — Inventories
• Cal. Rev. & Tax. Code § 24708 — Inventories
• Cal. Rev. & Tax. Code § 24710 — Inventories
• Cal. Rev. & Tax. Code § 24721 — Adjustments Required by Changes in Method
• Cal. Rev. & Tax. Code § 24725 — Adjustments Required by Changes in Method
• Cal. Rev. & Tax. Code § 24726 — Adjustments Required by Changes in Method
• Cal. Rev. & Tax. Code § 24831 — Natural Resources
• Cal. Rev. & Tax. Code § 24870 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24871 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24872 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24872.4 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24872.6 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24872.7 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24873 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24874 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24875 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24876 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
• Cal. Rev. & Tax. Code § 24901 — Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24902 — Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24905 — Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24905.5 — Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24911 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24912 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24913 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24914 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24915 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24916 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24916.2 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24917 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24918 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24919 — Basis for Computation of Gain or Loss
• Cal. Rev. & Tax. Code § 24941 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24941.5 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24942 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24943 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24944 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24945 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24946 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24947 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24948 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24949 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24949.1 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24949.2 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24949.3 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24949.5 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24950 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24950.5 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24951 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24952 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24953 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24954 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24954.1 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24955 — Nontaxable Exchanges
• Cal. Rev. & Tax. Code § 24961 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24962 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24963 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24964 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24965 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24966 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24966.1 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24966.2 — Special Rules for Basis
• Cal. Rev. & Tax. Code § 24990 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.1 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.2 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.4 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.5 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.6 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.7 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.8 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24990.9 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24991 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24993 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24995 — Capital Gains and Losses
• Cal. Rev. & Tax. Code § 24998 — Wash Sales of Stock or Securities
• Cal. Rev. & Tax. Code § 25101 — General Provisions
• Cal. Rev. & Tax. Code § 25101.1 — General Provisions
• Cal. Rev. & Tax. Code § 25101.15 — General Provisions
• Cal. Rev. & Tax. Code § 25101.3 — General Provisions
• Cal. Rev. & Tax. Code § 25102 — General Provisions
• Cal. Rev. & Tax. Code § 25103 — General Provisions
• Cal. Rev. & Tax. Code § 25104 — General Provisions
• Cal. Rev. & Tax. Code § 25105 — General Provisions
• Cal. Rev. & Tax. Code § 25106 — General Provisions
• Cal. Rev. & Tax. Code § 25106.5 — General Provisions
• Cal. Rev. & Tax. Code § 25107 — General Provisions
• Cal. Rev. & Tax. Code § 25108 — General Provisions
• Cal. Rev. & Tax. Code § 25110 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25111 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25111.1 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25112 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25113 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25114 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25116 — Water's-Edge Election
• Cal. Rev. & Tax. Code § 25120 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25121 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25122 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25123 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25124 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25125 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25126 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25127 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25128 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25128.7 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25128.9 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25129 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25130 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25131 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25132 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25133 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25134 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25135 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25136 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25136.1 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25137 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25138 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25139 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25140 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 25141 — Uniform Division of Income for Tax Purposes Act
• Cal. Rev. & Tax. Code § 30001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30005.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30011 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30013 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30014 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30015 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30016 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30017 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30018 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30019 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 30101 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30101.7 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30102 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30102.5 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30103 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30103.5 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30104 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30105 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30105.5 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30106 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30107 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30108 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30109 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30110 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30111 — Tax on Distributors
• Cal. Rev. & Tax. Code § 30121 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30122 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30123 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30124 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30125 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30126 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30128 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30129 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30130 — Cigarette and Tobacco Products Surtax
• Cal. Rev. & Tax. Code § 30130.50 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.51 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.52 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.53 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.54 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.55 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.56 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.57 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30130.58 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
• Cal. Rev. & Tax. Code § 30131 — California Children and Families Trust Fund Account
• Cal. Rev. & Tax. Code § 30131.1 — California Children and Families Trust Fund Account
• Cal. Rev. & Tax. Code § 30131.2 — California Children and Families Trust Fund Account