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 § 30131.3 — California Children and Families Trust Fund Account
• Cal. Rev. & Tax. Code § 30131.4 — California Children and Families Trust Fund Account
• Cal. Rev. & Tax. Code § 30131.5 — California Children and Families Trust Fund Account
• Cal. Rev. & Tax. Code § 30131.6 — California Children and Families Trust Fund Account
• Cal. Rev. & Tax. Code § 30140 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30140.1 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30141 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30142 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30143 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30144 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30146 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30147 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30148 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30149 — Licenses and Bonds
• Cal. Rev. & Tax. Code § 30151 — Registration
• Cal. Rev. & Tax. Code § 30155 — Wholesalers
• Cal. Rev. & Tax. Code § 30156 — Wholesalers
• Cal. Rev. & Tax. Code § 30157 — Wholesalers
• Cal. Rev. & Tax. Code § 30158 — Wholesalers
• Cal. Rev. & Tax. Code § 30159 — Wholesalers
• Cal. Rev. & Tax. Code § 30161 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30162 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30163 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30164 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30165 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30165.1 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30165.2 — Use of Stamps and Impressions
• Cal. Rev. & Tax. Code § 30166 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30166.1 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30167 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30168 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30169 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30170 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30171 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30172 — Sale to Distributors
• Cal. Rev. & Tax. Code § 30173 — Determinations
• Cal. Rev. & Tax. Code § 30174 — Determinations
• Cal. Rev. & Tax. Code § 30175 — Determinations
• Cal. Rev. & Tax. Code § 30176 — Refunds
• Cal. Rev. & Tax. Code § 30176.1 — Refunds
• Cal. Rev. & Tax. Code § 30176.2 — Refunds
• Cal. Rev. & Tax. Code § 30177 — Refunds
• Cal. Rev. & Tax. Code § 30177.5 — Refunds
• Cal. Rev. & Tax. Code § 30178 — Refunds
• Cal. Rev. & Tax. Code § 30178.1 — Refunds
• Cal. Rev. & Tax. Code § 30178.2 — Refunds
• Cal. Rev. & Tax. Code § 30178.3 — Refunds
• Cal. Rev. & Tax. Code § 30179 — Refunds
• Cal. Rev. & Tax. Code § 30179.1 — Refunds
• Cal. Rev. & Tax. Code § 30180 — Other Provisions Applicable
• Cal. Rev. & Tax. Code § 30181 — Reports and Payments
• Cal. Rev. & Tax. Code § 30182 — Reports and Payments
• Cal. Rev. & Tax. Code § 30183 — Reports and Payments
• Cal. Rev. & Tax. Code § 30184 — Reports and Payments
• Cal. Rev. & Tax. Code § 30185 — Reports and Payments
• Cal. Rev. & Tax. Code § 30185.5 — Reports and Payments
• Cal. Rev. & Tax. Code § 30186 — Reports and Payments
• Cal. Rev. & Tax. Code § 30187 — Reports and Payments
• Cal. Rev. & Tax. Code § 30188 — Reports and Payments
• Cal. Rev. & Tax. Code § 30190 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 30191 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 30192 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 30193 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 30201 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30202 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30203 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30204 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30205 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30206 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30207 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30207.1 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30208 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 30210 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 30211 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 30212 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 30213 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 30214 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 30215 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 30221 — Determinations If No Report or Return Made
• Cal. Rev. & Tax. Code § 30222 — Determinations If No Report or Return Made
• Cal. Rev. & Tax. Code § 30223 — Determinations If No Report or Return Made
• Cal. Rev. & Tax. Code § 30224 — Determinations If No Report or Return Made
• Cal. Rev. & Tax. Code § 30225 — Determinations If No Report or Return Made
• Cal. Rev. & Tax. Code § 30241 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 30242 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 30243 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 30243.5 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 30244 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 30261 — Redeterminations
• Cal. Rev. & Tax. Code § 30261.5 — Redeterminations
• Cal. Rev. & Tax. Code § 30262 — Redeterminations
• Cal. Rev. & Tax. Code § 30263 — Redeterminations
• Cal. Rev. & Tax. Code § 30264 — Redeterminations
• Cal. Rev. & Tax. Code § 30265 — Redeterminations
• Cal. Rev. & Tax. Code § 30266 — Redeterminations
• Cal. Rev. & Tax. Code § 30281 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30281.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30282 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30283 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30283.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30284 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30285 — Interest and Penalties
• Cal. Rev. & Tax. Code § 30301 — Suit for Tax
• Cal. Rev. & Tax. Code § 30302 — Suit for Tax
• Cal. Rev. & Tax. Code § 30303 — Suit for Tax
• Cal. Rev. & Tax. Code § 30311 — Notice to Withhold
• Cal. Rev. & Tax. Code § 30312 — Notice to Withhold
• Cal. Rev. & Tax. Code § 30313 — Notice to Withhold
• Cal. Rev. & Tax. Code § 30314 — Notice to Withhold
• Cal. Rev. & Tax. Code § 30315 — Notice to Withhold
• Cal. Rev. & Tax. Code § 30316 — Notice to Withhold
• Cal. Rev. & Tax. Code § 30321 — Priority and Lien of Tax
• Cal. Rev. & Tax. Code § 30322 — Priority and Lien of Tax
• Cal. Rev. & Tax. Code § 30341 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 30342 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 30343 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 30351 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30352 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30353 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30354 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30354.5 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30354.6 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30354.7 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 30355 — Seizure and Sale
• Cal. Rev. & Tax. Code § 30356 — Seizure and Sale
• Cal. Rev. & Tax. Code § 30357 — Seizure and Sale
• Cal. Rev. & Tax. Code § 30358 — Seizure and Sale
• Cal. Rev. & Tax. Code § 30361 — Claim for Refund
• Cal. Rev. & Tax. Code § 30361.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 30362 — Claim for Refund
• Cal. Rev. & Tax. Code § 30362.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 30362.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 30363 — Claim for Refund
• Cal. Rev. & Tax. Code § 30364 — Claim for Refund
• Cal. Rev. & Tax. Code § 30365 — Claim for Refund
• Cal. Rev. & Tax. Code § 30366 — Claim for Refund
• Cal. Rev. & Tax. Code § 30367 — Claim for Refund
• Cal. Rev. & Tax. Code § 30381 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 30382 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 30383 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 30384 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 30401 — Suit for Refund
• Cal. Rev. & Tax. Code § 30402 — Suit for Refund
• Cal. Rev. & Tax. Code § 30403 — Suit for Refund
• Cal. Rev. & Tax. Code § 30404 — Suit for Refund
• Cal. Rev. & Tax. Code § 30405 — Suit for Refund
• Cal. Rev. & Tax. Code § 30406 — Suit for Refund
• Cal. Rev. & Tax. Code § 30407 — Suit for Refund
• Cal. Rev. & Tax. Code § 30421 — Cancellations
• Cal. Rev. & Tax. Code § 30431 — Requirements for Transporters
• Cal. Rev. & Tax. Code § 30432 — Requirements for Transporters
• Cal. Rev. & Tax. Code § 30435 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30436 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30437 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30438 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30439 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30440 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30441 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30442 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30443 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30444 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30445 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30446 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30447 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30448 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30449 — Seizure and Forfeiture
• Cal. Rev. & Tax. Code § 30451 — Administration
• Cal. Rev. & Tax. Code § 30452 — Administration
• Cal. Rev. & Tax. Code § 30453 — Administration
• Cal. Rev. & Tax. Code § 30454 — Administration
• Cal. Rev. & Tax. Code § 30455 — Administration
• Cal. Rev. & Tax. Code § 30455.5 — Administration
• Cal. Rev. & Tax. Code § 30456 — Administration
• Cal. Rev. & Tax. Code § 30457 — Administration
• Cal. Rev. & Tax. Code § 30457.1 — Administration
• Cal. Rev. & Tax. Code § 30457.2 — Administration
• Cal. Rev. & Tax. Code § 30457.3 — Administration
• Cal. Rev. & Tax. Code § 30457.4 — Administration
• Cal. Rev. & Tax. Code § 30458 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.2 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.3 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.4 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.6 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.7 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.8 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30458.9 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.15 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.2 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.2A — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.3 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.4 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.6 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.7 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30459.8 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 30461 — Disposition of Proceeds