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 § 30461.6 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 30462 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 30462.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 30471 — Violations
• Cal. Rev. & Tax. Code § 30472 — Violations
• Cal. Rev. & Tax. Code § 30473 — Violations
• Cal. Rev. & Tax. Code § 30473.5 — Violations
• Cal. Rev. & Tax. Code § 30474 — Violations
• Cal. Rev. & Tax. Code § 30474.1 — Violations
• Cal. Rev. & Tax. Code § 30474.5 — Violations
• Cal. Rev. & Tax. Code § 30475 — Violations
• Cal. Rev. & Tax. Code § 30476 — Violations
• Cal. Rev. & Tax. Code § 30477 — Violations
• Cal. Rev. & Tax. Code § 30478 — Violations
• Cal. Rev. & Tax. Code § 30479 — Violations
• Cal. Rev. & Tax. Code § 30480 — Violations
• Cal. Rev. & Tax. Code § 30481 — Violations
• Cal. Rev. & Tax. Code § 30482 — Violations
• Cal. Rev. & Tax. Code § 30483 — Violations
• Cal. Rev. & Tax. Code § 31000 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31001 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31002 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31003 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31004 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31005 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31008 — Healthy Outcomes and Prevention Education (HOPE) Act
• Cal. Rev. & Tax. Code § 31201 — Property Tax Reimbursement Law
• Cal. Rev. & Tax. Code § 31202 — Property Tax Reimbursement Law
• Cal. Rev. & Tax. Code § 31203 — Property Tax Reimbursement Law
• Cal. Rev. & Tax. Code § 32001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 32051 — General Exemptions
• Cal. Rev. & Tax. Code § 32052 — General Exemptions
• Cal. Rev. & Tax. Code § 32053 — General Exemptions
• Cal. Rev. & Tax. Code § 32054 — General Exemptions
• Cal. Rev. & Tax. Code § 32101 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32102 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32103 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32104 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32106 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32107 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32109 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32110 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32111 — Registration and Bonds
• Cal. Rev. & Tax. Code § 32151 — Imposition of Tax
• Cal. Rev. & Tax. Code § 32152 — Imposition of Tax
• Cal. Rev. & Tax. Code § 32171 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32172 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32173 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32174 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32175 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32176 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32177.5 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32178 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32179 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32201 — Imposition of Tax
• Cal. Rev. & Tax. Code § 32202 — Imposition of Tax
• Cal. Rev. & Tax. Code § 32203 — Imposition of Tax
• Cal. Rev. & Tax. Code § 32211 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32212 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32213 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32214 — Presumptions and Exemptions
• Cal. Rev. & Tax. Code § 32220 — Imposition of the Surtax
• Cal. Rev. & Tax. Code § 32221 — Imposition of the Surtax
• Cal. Rev. & Tax. Code § 32222 — Imposition of the Surtax
• Cal. Rev. & Tax. Code § 32223 — Imposition of the Surtax
• Cal. Rev. & Tax. Code § 32230 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 32251 — Returns and Payments
• Cal. Rev. & Tax. Code § 32251.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 32252 — Returns and Payments
• Cal. Rev. & Tax. Code § 32252.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 32253 — Returns and Payments
• Cal. Rev. & Tax. Code § 32253.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 32255 — Returns and Payments
• Cal. Rev. & Tax. Code § 32256 — Returns and Payments
• Cal. Rev. & Tax. Code § 32256.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 32257 — Returns and Payments
• Cal. Rev. & Tax. Code § 32258 — Returns and Payments
• Cal. Rev. & Tax. Code § 32260 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 32261 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 32262 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 32263 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 32271 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 32272 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 32272.1 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 32273 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 32291 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 32301 — Redeterminations
• Cal. Rev. & Tax. Code § 32301.5 — Redeterminations
• Cal. Rev. & Tax. Code § 32302 — Redeterminations
• Cal. Rev. & Tax. Code § 32303 — Redeterminations
• Cal. Rev. & Tax. Code § 32304 — Redeterminations
• Cal. Rev. & Tax. Code § 32305 — Redeterminations
• Cal. Rev. & Tax. Code § 32306 — Redeterminations
• Cal. Rev. & Tax. Code § 32311 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 32312 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 32313 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 32351 — Suit for Tax
• Cal. Rev. & Tax. Code § 32352 — Suit for Tax
• Cal. Rev. & Tax. Code § 32361 — Judgment for Tax
• Cal. Rev. & Tax. Code § 32362 — Judgment for Tax
• Cal. Rev. & Tax. Code § 32363 — Judgment for Tax
• Cal. Rev. & Tax. Code § 32364 — Judgment for Tax
• Cal. Rev. & Tax. Code § 32365 — Warrant for Collection
• Cal. Rev. & Tax. Code § 32366 — Warrant for Collection
• Cal. Rev. & Tax. Code § 32367 — Warrant for Collection
• Cal. Rev. & Tax. Code § 32371 — Seizure and Sale
• Cal. Rev. & Tax. Code § 32372 — Seizure and Sale
• Cal. Rev. & Tax. Code § 32373 — Seizure and Sale
• Cal. Rev. & Tax. Code § 32374 — Seizure and Sale
• Cal. Rev. & Tax. Code § 32381 — Miscellaneous
• Cal. Rev. & Tax. Code § 32382 — Miscellaneous
• Cal. Rev. & Tax. Code § 32383 — Miscellaneous
• Cal. Rev. & Tax. Code § 32384 — Miscellaneous
• Cal. Rev. & Tax. Code § 32385 — Miscellaneous
• Cal. Rev. & Tax. Code § 32386 — Miscellaneous
• Cal. Rev. & Tax. Code § 32387 — Miscellaneous
• Cal. Rev. & Tax. Code § 32387.1 — Miscellaneous
• Cal. Rev. & Tax. Code § 32387.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 32388 — Miscellaneous
• Cal. Rev. & Tax. Code § 32389 — Miscellaneous
• Cal. Rev. & Tax. Code § 32389.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 32390 — Miscellaneous
• Cal. Rev. & Tax. Code § 32401 — Claim for Refund
• Cal. Rev. & Tax. Code § 32402 — Claim for Refund
• Cal. Rev. & Tax. Code § 32402.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 32402.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 32402.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 32403 — Claim for Refund
• Cal. Rev. & Tax. Code § 32404 — Claim for Refund
• Cal. Rev. & Tax. Code § 32405 — Claim for Refund
• Cal. Rev. & Tax. Code § 32406 — Claim for Refund
• Cal. Rev. & Tax. Code § 32407 — Claim for Refund
• Cal. Rev. & Tax. Code § 32411 — Suit for Refund
• Cal. Rev. & Tax. Code § 32412 — Suit for Refund
• Cal. Rev. & Tax. Code § 32413 — Suit for Refund
• Cal. Rev. & Tax. Code § 32414 — Suit for Refund
• Cal. Rev. & Tax. Code § 32415 — Suit for Refund
• Cal. Rev. & Tax. Code § 32416 — Suit for Refund
• Cal. Rev. & Tax. Code § 32417 — Suit for Refund
• Cal. Rev. & Tax. Code § 32418 — Suit for Refund
• Cal. Rev. & Tax. Code § 32431 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 32432 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 32432.5 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 32433 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 32440 — Cancellations
• Cal. Rev. & Tax. Code § 32451 — Administration
• Cal. Rev. & Tax. Code § 32452 — Administration
• Cal. Rev. & Tax. Code § 32452.1 — Administration
• Cal. Rev. & Tax. Code § 32453 — Administration
• Cal. Rev. & Tax. Code § 32454 — Administration
• Cal. Rev. & Tax. Code § 32455 — Administration
• Cal. Rev. & Tax. Code § 32455.5 — Administration
• Cal. Rev. & Tax. Code § 32456 — Administration
• Cal. Rev. & Tax. Code § 32457 — Administration
• Cal. Rev. & Tax. Code § 32457.1 — Administration
• Cal. Rev. & Tax. Code § 32457.2 — Administration
• Cal. Rev. & Tax. Code § 32458 — Administration
• Cal. Rev. & Tax. Code § 32458.1 — Administration
• Cal. Rev. & Tax. Code § 32458.2 — Administration
• Cal. Rev. & Tax. Code § 32458.3 — Administration
• Cal. Rev. & Tax. Code § 32458.4 — Administration
• Cal. Rev. & Tax. Code § 32460 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32461 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32462 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32463 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32464 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32465 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32466 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32467 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32468 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32469 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32470 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32471 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32471.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32472 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32472.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32473 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32474 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32475 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32476 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 32501 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 32502 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 32551 — Violations
• Cal. Rev. & Tax. Code § 32552 — Violations
• Cal. Rev. & Tax. Code § 32553 — Violations
• Cal. Rev. & Tax. Code § 32554 — Violations
• Cal. Rev. & Tax. Code § 32555 — Violations
• Cal. Rev. & Tax. Code § 32556 — Violations
• Cal. Rev. & Tax. Code § 32557 — Violations
• Cal. Rev. & Tax. Code § 34010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 34011 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34011.01 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34011.1 — Cannabis Taxes