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 § 41098 — Interest and Penalties
• Cal. Rev. & Tax. Code § 41099 — Interest and Penalties
• Cal. Rev. & Tax. Code § 41100 — Claim for Refund
• Cal. Rev. & Tax. Code § 41101 — Claim for Refund
• Cal. Rev. & Tax. Code § 41101.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 41101.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 41101.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 41102 — Claim for Refund
• Cal. Rev. & Tax. Code § 41103 — Claim for Refund
• Cal. Rev. & Tax. Code § 41104 — Claim for Refund
• Cal. Rev. & Tax. Code § 41105 — Claim for Refund
• Cal. Rev. & Tax. Code § 41106 — Claim for Refund
• Cal. Rev. & Tax. Code § 41107 — Cancellations
• Cal. Rev. & Tax. Code § 41108 — Suit for Refund
• Cal. Rev. & Tax. Code § 41109 — Suit for Refund
• Cal. Rev. & Tax. Code § 41110 — Suit for Refund
• Cal. Rev. & Tax. Code § 41111 — Suit for Refund
• Cal. Rev. & Tax. Code § 41112 — Suit for Refund
• Cal. Rev. & Tax. Code § 41113 — Suit for Refund
• Cal. Rev. & Tax. Code § 41114 — Suit for Refund
• Cal. Rev. & Tax. Code § 41114.1 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 41114.2 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 41114.3 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 41115 — Suit for Tax
• Cal. Rev. & Tax. Code § 41116 — Suit for Tax
• Cal. Rev. & Tax. Code § 41117 — Suit for Tax
• Cal. Rev. & Tax. Code § 41118 — Suit for Tax
• Cal. Rev. & Tax. Code § 41119 — Suit for Tax
• Cal. Rev. & Tax. Code § 41120 — Notice to Withhold
• Cal. Rev. & Tax. Code § 41121 — Notice to Withhold
• Cal. Rev. & Tax. Code § 41122 — Notice to Withhold
• Cal. Rev. & Tax. Code § 41123 — Notice to Withhold
• Cal. Rev. & Tax. Code § 41123.5 — Notice to Withhold
• Cal. Rev. & Tax. Code § 41123.6 — Notice to Withhold
• Cal. Rev. & Tax. Code § 41124 — Priority and Lien of Surcharge
• Cal. Rev. & Tax. Code § 41124.1 — Priority and Lien of Surcharge
• Cal. Rev. & Tax. Code § 41125 — Warrant for Collection
• Cal. Rev. & Tax. Code § 41126 — Warrant for Collection
• Cal. Rev. & Tax. Code § 41127 — Warrant for Collection
• Cal. Rev. & Tax. Code § 41127.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 41127.6 — Miscellaneous
• Cal. Rev. & Tax. Code § 41127.7 — Miscellaneous
• Cal. Rev. & Tax. Code § 41127.8 — Miscellaneous
• Cal. Rev. & Tax. Code § 41127.9 — Miscellaneous
• Cal. Rev. & Tax. Code § 41128 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41129 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41130 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41131 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41132 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41133 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41133.1 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41133.2 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41133.3 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41133.4 — Regulations, Records and Reports
• Cal. Rev. & Tax. Code § 41135 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41136 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41136.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41137 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41137.1 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41138 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41139 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41140 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41141 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41142 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 41143 — Violations
• Cal. Rev. & Tax. Code § 41143.4 — Violations
• Cal. Rev. & Tax. Code § 41143.8 — Violations
• Cal. Rev. & Tax. Code § 41144 — Notices
• Cal. Rev. & Tax. Code § 41150 — Purpose
• Cal. Rev. & Tax. Code § 41152 — Purpose
• Cal. Rev. & Tax. Code § 41160 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41161 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41162 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41163 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41164 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41165 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41166 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41167 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41168 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41169 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41170 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41171 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41171.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41172 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41172.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41173 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41174 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41175 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 41176 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 42100 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42101 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42101.5 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42101.6 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42101.7 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42101.8 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42101.9 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42102 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42102.5 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42103 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42103.1 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42103.2 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42104 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42105 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42106 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42107 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42109 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42110 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 42111 — Local Prepaid Mobile Telephony Services Collection Act
• Cal. Rev. & Tax. Code § 43001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43002.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43008.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43010.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43011 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43011.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43013 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 43053 — Imposition of Tax
• Cal. Rev. & Tax. Code § 43054 — Imposition of Tax
• Cal. Rev. & Tax. Code § 43056 — Imposition of Tax
• Cal. Rev. & Tax. Code § 43057 — Imposition of Tax
• Cal. Rev. & Tax. Code § 43101 — Registration and Security
• Cal. Rev. & Tax. Code § 43102 — Registration and Security
• Cal. Rev. & Tax. Code § 43152 — Returns and Payments
• Cal. Rev. & Tax. Code § 43152.13 — Returns and Payments
• Cal. Rev. & Tax. Code § 43152.14 — Returns and Payments
• Cal. Rev. & Tax. Code § 43152.6 — Returns and Payments
• Cal. Rev. & Tax. Code § 43152.7 — Returns and Payments
• Cal. Rev. & Tax. Code § 43152.8 — Returns and Payments
• Cal. Rev. & Tax. Code § 43152.9 — Returns and Payments
• Cal. Rev. & Tax. Code § 43154 — Returns and Payments
• Cal. Rev. & Tax. Code § 43154.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 43155 — Returns and Payments
• Cal. Rev. & Tax. Code § 43155.01 — Returns and Payments
• Cal. Rev. & Tax. Code § 43155.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 43157 — Returns and Payments
• Cal. Rev. & Tax. Code § 43158 — Returns and Payments
• Cal. Rev. & Tax. Code § 43158.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 43159 — Returns and Payments
• Cal. Rev. & Tax. Code § 43159.1 — Returns and Payments
• Cal. Rev. & Tax. Code § 43159.2 — Returns and Payments
• Cal. Rev. & Tax. Code § 43160 — Returns and Payments
• Cal. Rev. & Tax. Code § 43170 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 43171 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 43172 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 43173 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 43201 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 43201.01 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 43202 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 43203 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 43204 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 43301 — Redeterminations
• Cal. Rev. & Tax. Code § 43302 — Redeterminations
• Cal. Rev. & Tax. Code § 43303 — Redeterminations
• Cal. Rev. & Tax. Code § 43304 — Redeterminations
• Cal. Rev. & Tax. Code § 43305 — Redeterminations
• Cal. Rev. & Tax. Code § 43306 — Redeterminations
• Cal. Rev. & Tax. Code § 43307 — Redeterminations
• Cal. Rev. & Tax. Code § 43350 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 43351 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 43352 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 43401 — Suit for Tax
• Cal. Rev. & Tax. Code § 43402 — Suit for Tax
• Cal. Rev. & Tax. Code § 43413 — Judgment for Tax
• Cal. Rev. & Tax. Code § 43414 — Judgment for Tax
• Cal. Rev. & Tax. Code § 43421 — Warrant for Collection
• Cal. Rev. & Tax. Code § 43422 — Warrant for Collection
• Cal. Rev. & Tax. Code § 43423 — Warrant for Collection
• Cal. Rev. & Tax. Code § 43431 — Seizure and Sale
• Cal. Rev. & Tax. Code § 43432 — Seizure and Sale
• Cal. Rev. & Tax. Code § 43433 — Seizure and Sale
• Cal. Rev. & Tax. Code § 43434 — Seizure and Sale
• Cal. Rev. & Tax. Code § 43441 — Miscellaneous
• Cal. Rev. & Tax. Code § 43442 — Miscellaneous
• Cal. Rev. & Tax. Code § 43443 — Miscellaneous
• Cal. Rev. & Tax. Code § 43444 — Miscellaneous
• Cal. Rev. & Tax. Code § 43444.2 — Miscellaneous
• Cal. Rev. & Tax. Code § 43444.3 — Miscellaneous
• Cal. Rev. & Tax. Code § 43445 — Miscellaneous
• Cal. Rev. & Tax. Code § 43446 — Miscellaneous
• Cal. Rev. & Tax. Code § 43447 — Miscellaneous
• Cal. Rev. & Tax. Code § 43448 — Miscellaneous
• Cal. Rev. & Tax. Code § 43448.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 43449 — Miscellaneous
• Cal. Rev. & Tax. Code § 43450 — Miscellaneous
• Cal. Rev. & Tax. Code § 43451 — Claim for Refund
• Cal. Rev. & Tax. Code § 43451.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 43452 — Claim for Refund
• Cal. Rev. & Tax. Code § 43452.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 43452.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 43452.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 43453 — Claim for Refund