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 § 34011.2 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34012 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34012.1 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34012.2 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34012.3 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34012.5 — Cannabis Taxes
• Cal. Rev. & Tax. Code § 34013 — Administration
• Cal. Rev. & Tax. Code § 34013.1 — Administration
• Cal. Rev. & Tax. Code § 34014 — Administration
• Cal. Rev. & Tax. Code § 34014.1 — Administration
• Cal. Rev. & Tax. Code § 34015 — Administration
• Cal. Rev. & Tax. Code § 34015.1 — Administration
• Cal. Rev. & Tax. Code § 34015.2 — Administration
• Cal. Rev. & Tax. Code § 34015.3 — Administration
• Cal. Rev. & Tax. Code § 34016 — Administration
• Cal. Rev. & Tax. Code § 34017 — Administration
• Cal. Rev. & Tax. Code § 34018 — Administration
• Cal. Rev. & Tax. Code § 34019 — Administration
• Cal. Rev. & Tax. Code § 34019.01 — Administration
• Cal. Rev. & Tax. Code § 34019.1 — Administration
• Cal. Rev. & Tax. Code § 34019.5 — Administration
• Cal. Rev. & Tax. Code § 34020 — Administration
• Cal. Rev. & Tax. Code § 34020.1 — Administration
• Cal. Rev. & Tax. Code § 34021 — Administration
• Cal. Rev. & Tax. Code § 34021.5 — Administration
• Cal. Rev. & Tax. Code § 35001 — SUBSCRIPTION TELEVISION
• Cal. Rev. & Tax. Code § 35002 — SUBSCRIPTION TELEVISION
• Cal. Rev. & Tax. Code § 35003 — SUBSCRIPTION TELEVISION
• Cal. Rev. & Tax. Code § 36001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 36005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 36006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 36011 — Imposition and Rate of Tax
• Cal. Rev. & Tax. Code § 36021 — Exemptions
• Cal. Rev. & Tax. Code § 36031 — Collection and Administration
• Cal. Rev. & Tax. Code § 36032 — Collection and Administration
• Cal. Rev. & Tax. Code § 36033 — Collection and Administration
• Cal. Rev. & Tax. Code § 36034 — Collection and Administration
• Cal. Rev. & Tax. Code § 36035 — Collection and Administration
• Cal. Rev. & Tax. Code § 36036 — Collection and Administration
• Cal. Rev. & Tax. Code § 36037 — Collection and Administration
• Cal. Rev. & Tax. Code § 36038 — Collection and Administration
• Cal. Rev. & Tax. Code § 36039 — Collection and Administration
• Cal. Rev. & Tax. Code § 36041 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 36042 — Nonpreemption
• Cal. Rev. & Tax. Code § 36043 — Authority to Enact Emergency Regulations
• Cal. Rev. & Tax. Code § 38101 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38101.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38102 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38103 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38103.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38104 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38105 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38106 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38108 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38109 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38110 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 38115 — Imposition of the Tax
• Cal. Rev. & Tax. Code § 38116 — Imposition of the Tax
• Cal. Rev. & Tax. Code § 38202 — Determination of Rates
• Cal. Rev. & Tax. Code § 38203 — Determination of Rates
• Cal. Rev. & Tax. Code § 38204 — Determination of Rates
• Cal. Rev. & Tax. Code § 38351 — Registration
• Cal. Rev. & Tax. Code § 38401 — Returns and Payments
• Cal. Rev. & Tax. Code § 38402 — Returns and Payments
• Cal. Rev. & Tax. Code § 38403 — Returns and Payments
• Cal. Rev. & Tax. Code § 38404 — Returns and Payments
• Cal. Rev. & Tax. Code § 38405 — Returns and Payments
• Cal. Rev. & Tax. Code § 38405.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 38411 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38412 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38413 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38414 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38415 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38416 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38417 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38418 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38419 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 38421 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 38422 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 38423 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 38424 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 38425 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 38431 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 38432 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 38433 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 38434 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 38435 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 38441 — Redeterminations
• Cal. Rev. & Tax. Code § 38442 — Redeterminations
• Cal. Rev. & Tax. Code § 38443 — Redeterminations
• Cal. Rev. & Tax. Code § 38444 — Redeterminations
• Cal. Rev. & Tax. Code § 38445 — Redeterminations
• Cal. Rev. & Tax. Code § 38446 — Redeterminations
• Cal. Rev. & Tax. Code § 38447 — Redeterminations
• Cal. Rev. & Tax. Code § 38451 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38451.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38452 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38453 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38454 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38454.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38455 — Interest and Penalties
• Cal. Rev. & Tax. Code § 38501 — Security for Tax
• Cal. Rev. & Tax. Code § 38502 — Security for Tax
• Cal. Rev. & Tax. Code § 38503 — Security for Tax
• Cal. Rev. & Tax. Code § 38503.5 — Security for Tax
• Cal. Rev. & Tax. Code § 38504 — Security for Tax
• Cal. Rev. & Tax. Code § 38504.5 — Security for Tax
• Cal. Rev. & Tax. Code § 38505 — Security for Tax
• Cal. Rev. & Tax. Code § 38511 — Suit for Tax
• Cal. Rev. & Tax. Code § 38512 — Suit for Tax
• Cal. Rev. & Tax. Code § 38513 — Suit for Tax
• Cal. Rev. & Tax. Code § 38514 — Suit for Tax
• Cal. Rev. & Tax. Code § 38515 — Suit for Tax
• Cal. Rev. & Tax. Code § 38521 — Judgment for Tax
• Cal. Rev. & Tax. Code § 38522 — Judgment for Tax
• Cal. Rev. & Tax. Code § 38523 — Judgment for Tax
• Cal. Rev. & Tax. Code § 38524 — Judgment for Tax
• Cal. Rev. & Tax. Code § 38525 — Judgment for Tax
• Cal. Rev. & Tax. Code § 38531 — Priority and Lien of Tax
• Cal. Rev. & Tax. Code § 38532 — Priority and Lien of Tax
• Cal. Rev. & Tax. Code § 38541 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 38542 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 38543 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 38551 — Seizure and Sale
• Cal. Rev. & Tax. Code § 38552 — Seizure and Sale
• Cal. Rev. & Tax. Code § 38553 — Seizure and Sale
• Cal. Rev. & Tax. Code § 38554 — Seizure and Sale
• Cal. Rev. & Tax. Code § 38561 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 38562 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 38563 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 38564 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 38565 — Payment on Termination of Business and Successor’s Liability
• Cal. Rev. & Tax. Code § 38571 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38572 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38573 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38574 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38575 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38576 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38577 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38578 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 38601 — Claim for Refund
• Cal. Rev. & Tax. Code § 38602 — Claim for Refund
• Cal. Rev. & Tax. Code § 38602.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 38603 — Claim for Refund
• Cal. Rev. & Tax. Code § 38604 — Claim for Refund
• Cal. Rev. & Tax. Code § 38605 — Claim for Refund
• Cal. Rev. & Tax. Code § 38606 — Claim for Refund
• Cal. Rev. & Tax. Code § 38607 — Claim for Refund
• Cal. Rev. & Tax. Code § 38611 — Suit for Refund
• Cal. Rev. & Tax. Code § 38612 — Suit for Refund
• Cal. Rev. & Tax. Code § 38613 — Suit for Refund
• Cal. Rev. & Tax. Code § 38614 — Suit for Refund
• Cal. Rev. & Tax. Code § 38615 — Suit for Refund
• Cal. Rev. & Tax. Code § 38616 — Suit for Refund
• Cal. Rev. & Tax. Code § 38617 — Suit for Refund
• Cal. Rev. & Tax. Code § 38621 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 38622 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 38623 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 38624 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 38631 — Cancellations
• Cal. Rev. & Tax. Code § 38701 — Administration
• Cal. Rev. & Tax. Code § 38702 — Administration
• Cal. Rev. & Tax. Code § 38703 — Administration
• Cal. Rev. & Tax. Code § 38704 — Administration
• Cal. Rev. & Tax. Code § 38705 — Administration
• Cal. Rev. & Tax. Code § 38706 — Administration
• Cal. Rev. & Tax. Code § 38707 — Administration
• Cal. Rev. & Tax. Code § 38708 — Administration
• Cal. Rev. & Tax. Code § 38800 — Administration
• Cal. Rev. & Tax. Code § 38801 — Violations and Res Judicata
• Cal. Rev. & Tax. Code § 38802 — Violations and Res Judicata
• Cal. Rev. & Tax. Code § 38803 — Violations and Res Judicata
• Cal. Rev. & Tax. Code § 38804 — Violations and Res Judicata
• Cal. Rev. & Tax. Code § 38805 — Violations and Res Judicata
• Cal. Rev. & Tax. Code § 38901 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 38903 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 38904 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 38905.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 38908 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 40001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 40016 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40018 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40019 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40019.1 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40020 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40021 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40022 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40023 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40024 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40025 — Imposition of Surcharge
• Cal. Rev. & Tax. Code § 40035 — Registration