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 § 40036 — Registration
• Cal. Rev. & Tax. Code § 40041 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 40041.5 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 40043 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 40044 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 40045 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 40046 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 40051 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 40052 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 40053 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 40061 — Returns and Payments
• Cal. Rev. & Tax. Code § 40062 — Returns and Payments
• Cal. Rev. & Tax. Code § 40063 — Returns and Payments
• Cal. Rev. & Tax. Code § 40064 — Returns and Payments
• Cal. Rev. & Tax. Code § 40065 — Returns and Payments
• Cal. Rev. & Tax. Code § 40065.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 40067 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 40068 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 40069 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 40069.5 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 40071 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40072 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40073 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40074 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40075 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40076 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40077 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40078 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40079 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 40081 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 40082 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 40083 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 40084 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 40085 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 40091 — Redeterminations
• Cal. Rev. & Tax. Code § 40092 — Redeterminations
• Cal. Rev. & Tax. Code § 40093 — Redeterminations
• Cal. Rev. & Tax. Code § 40094 — Redeterminations
• Cal. Rev. & Tax. Code § 40095 — Redeterminations
• Cal. Rev. & Tax. Code § 40096 — Redeterminations
• Cal. Rev. & Tax. Code § 40097 — Redeterminations
• Cal. Rev. & Tax. Code § 40101 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40101.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40102 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40103 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40103.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40104 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40105 — Interest and Penalties
• Cal. Rev. & Tax. Code § 40111 — Claim for Refund
• Cal. Rev. & Tax. Code § 40112 — Claim for Refund
• Cal. Rev. & Tax. Code § 40112.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 40112.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 40112.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 40113 — Claim for Refund
• Cal. Rev. & Tax. Code § 40114 — Claim for Refund
• Cal. Rev. & Tax. Code § 40115 — Claim for Refund
• Cal. Rev. & Tax. Code § 40116 — Claim for Refund
• Cal. Rev. & Tax. Code § 40117 — Claim for Refund
• Cal. Rev. & Tax. Code § 40121 — Cancellations
• Cal. Rev. & Tax. Code § 40125 — Suit for Refund
• Cal. Rev. & Tax. Code § 40126 — Suit for Refund
• Cal. Rev. & Tax. Code § 40127 — Suit for Refund
• Cal. Rev. & Tax. Code § 40128 — Suit for Refund
• Cal. Rev. & Tax. Code § 40129 — Suit for Refund
• Cal. Rev. & Tax. Code § 40130 — Suit for Refund
• Cal. Rev. & Tax. Code § 40131 — Suit for Refund
• Cal. Rev. & Tax. Code § 40135 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 40136 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 40137 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 40141 — Suit for Surcharge
• Cal. Rev. & Tax. Code § 40142 — Suit for Surcharge
• Cal. Rev. & Tax. Code § 40143 — Suit for Surcharge
• Cal. Rev. & Tax. Code § 40144 — Suit for Surcharge
• Cal. Rev. & Tax. Code § 40145 — Suit for Surcharge
• Cal. Rev. & Tax. Code § 40151 — Notice to Withhold
• Cal. Rev. & Tax. Code § 40152 — Notice to Withhold
• Cal. Rev. & Tax. Code § 40153 — Notice to Withhold
• Cal. Rev. & Tax. Code § 40154 — Notice to Withhold
• Cal. Rev. & Tax. Code § 40155 — Notice to Withhold
• Cal. Rev. & Tax. Code § 40156 — Notice to Withhold
• Cal. Rev. & Tax. Code § 40157 — Priority and Lien of Surcharge
• Cal. Rev. & Tax. Code § 40158 — Priority and Lien of Surcharge
• Cal. Rev. & Tax. Code § 40161 — Warrant for Collection
• Cal. Rev. & Tax. Code § 40162 — Warrant for Collection
• Cal. Rev. & Tax. Code § 40163 — Warrant for Collection
• Cal. Rev. & Tax. Code § 40166 — Miscellaneous
• Cal. Rev. & Tax. Code § 40167 — Miscellaneous
• Cal. Rev. & Tax. Code § 40167.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 40168 — Miscellaneous
• Cal. Rev. & Tax. Code § 40169 — Miscellaneous
• Cal. Rev. & Tax. Code § 40171 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40172 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40173 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40174 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40175 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40176 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40177 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40177.1 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40177.2 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40177.3 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40177.4 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 40181 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 40182 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 40186 — Violations
• Cal. Rev. & Tax. Code § 40187 — Violations
• Cal. Rev. & Tax. Code § 40188 — Violations
• Cal. Rev. & Tax. Code § 40191 — Notices
• Cal. Rev. & Tax. Code § 40200 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40201 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40202 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40203 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40204 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40205 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40206 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40207 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40208 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40209 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40210 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40211 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40211.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40212 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40212.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40213 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40214 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40215 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 40216 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41007.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41007.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41007.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41007.4 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41007.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41013 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41016.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41019.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 41020 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41021 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41022 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41023 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41024 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41027 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41028 — Imposition of the Surcharges
• Cal. Rev. & Tax. Code § 41030 — Adjustment of Surcharge Amounts
• Cal. Rev. & Tax. Code § 41031 — Adjustment of Surcharge Amounts
• Cal. Rev. & Tax. Code § 41032 — Adjustment of Surcharge Amounts
• Cal. Rev. & Tax. Code § 41040 — Registration
• Cal. Rev. & Tax. Code § 41041 — Registration
• Cal. Rev. & Tax. Code § 41045 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 41046 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 41049 — Special Provisions and Exemptions
• Cal. Rev. & Tax. Code § 41050 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41051 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41052 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41052.1 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41053 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41053.1 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41054 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41054.5 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41055 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41056 — Due and Payable Dates
• Cal. Rev. & Tax. Code § 41060 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 41061 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 41062 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 41063 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 41070 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41071 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41072 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41073 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41074 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41075 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41076 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41077 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41078 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 41080 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 41081 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 41082 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 41083 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 41084 — Determinations if No Return Made
• Cal. Rev. & Tax. Code § 41085 — Redeterminations
• Cal. Rev. & Tax. Code § 41086 — Redeterminations
• Cal. Rev. & Tax. Code § 41087 — Redeterminations
• Cal. Rev. & Tax. Code § 41088 — Redeterminations
• Cal. Rev. & Tax. Code § 41089 — Redeterminations
• Cal. Rev. & Tax. Code § 41090 — Redeterminations
• Cal. Rev. & Tax. Code § 41091 — Redeterminations
• Cal. Rev. & Tax. Code § 41095 — Interest and Penalties
• Cal. Rev. & Tax. Code § 41095.5 — Interest and Penalties
• Cal. Rev. & Tax. Code § 41096 — Interest and Penalties
• Cal. Rev. & Tax. Code § 41097 — Interest and Penalties
• Cal. Rev. & Tax. Code § 41097.5 — Interest and Penalties