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 § 43454 — Claim for Refund
• Cal. Rev. & Tax. Code § 43455 — Claim for Refund
• Cal. Rev. & Tax. Code § 43456 — Claim for Refund
• Cal. Rev. & Tax. Code § 43471 — Suit for Refund
• Cal. Rev. & Tax. Code § 43472 — Suit for Refund
• Cal. Rev. & Tax. Code § 43473 — Suit for Refund
• Cal. Rev. & Tax. Code § 43474 — Suit for Refund
• Cal. Rev. & Tax. Code § 43475 — Suit for Refund
• Cal. Rev. & Tax. Code § 43476 — Suit for Refund
• Cal. Rev. & Tax. Code § 43477 — Suit for Refund
• Cal. Rev. & Tax. Code § 43478 — Suit for Refund
• Cal. Rev. & Tax. Code § 43481 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 43482 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 43483 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 43484 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 43491 — Cancellations
• Cal. Rev. & Tax. Code § 43501 — Administration
• Cal. Rev. & Tax. Code § 43502 — Administration
• Cal. Rev. & Tax. Code § 43503 — Administration
• Cal. Rev. & Tax. Code § 43504 — Administration
• Cal. Rev. & Tax. Code § 43505 — Administration
• Cal. Rev. & Tax. Code § 43506 — Administration
• Cal. Rev. & Tax. Code § 43507 — Administration
• Cal. Rev. & Tax. Code § 43507.1 — Administration
• Cal. Rev. & Tax. Code § 43507.2 — Administration
• Cal. Rev. & Tax. Code § 43507.3 — Administration
• Cal. Rev. & Tax. Code § 43507.4 — Administration
• Cal. Rev. & Tax. Code § 43507.5 — Administration
• Cal. Rev. & Tax. Code § 43511 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43512 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43513 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43514 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43515 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43516 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43517 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43518 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43519 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43520 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43521 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43522 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43522.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43523 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43523.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43524 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43525 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43526 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43527 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 43551 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 43552 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 43553 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 43554 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 43555 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 43602 — Violations
• Cal. Rev. & Tax. Code § 43603 — Violations
• Cal. Rev. & Tax. Code § 43604 — Violations
• Cal. Rev. & Tax. Code § 43605 — Violations
• Cal. Rev. & Tax. Code § 43606 — Violations
• Cal. Rev. & Tax. Code § 43607 — Violations
• Cal. Rev. & Tax. Code § 43651 — Disclosure of Information
• Cal. Rev. & Tax. Code § 43800 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43801 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43802 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43803 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43804 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43805 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43806 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43807 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43808 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 43810 — HAZARDOUS SPILL PREVENTION FEE LAW
• Cal. Rev. & Tax. Code § 44000
• Cal. Rev. & Tax. Code § 44001
• Cal. Rev. & Tax. Code § 44002
• Cal. Rev. & Tax. Code § 44003
• Cal. Rev. & Tax. Code § 44004
• Cal. Rev. & Tax. Code § 44005
• Cal. Rev. & Tax. Code § 44006
• Cal. Rev. & Tax. Code § 44007
• Cal. Rev. & Tax. Code § 45001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 45051 — Imposition of Fee
• Cal. Rev. & Tax. Code § 45101 — Registration and Security
• Cal. Rev. & Tax. Code § 45102 — Registration and Security
• Cal. Rev. & Tax. Code § 45151 — Reports and Payments
• Cal. Rev. & Tax. Code § 45152 — Reports and Payments
• Cal. Rev. & Tax. Code § 45152.5 — Reports and Payments
• Cal. Rev. & Tax. Code § 45153 — Reports and Payments
• Cal. Rev. & Tax. Code § 45153.5 — Reports and Payments
• Cal. Rev. & Tax. Code § 45155 — Reports and Payments
• Cal. Rev. & Tax. Code § 45156 — Reports and Payments
• Cal. Rev. & Tax. Code § 45156.5 — Reports and Payments
• Cal. Rev. & Tax. Code § 45157 — Reports and Payments
• Cal. Rev. & Tax. Code § 45158 — Reports and Payments
• Cal. Rev. & Tax. Code § 45160 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 45161 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 45162 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 45163 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 45201 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 45202 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 45203 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 45301 — Redeterminations
• Cal. Rev. & Tax. Code § 45302 — Redeterminations
• Cal. Rev. & Tax. Code § 45303 — Redeterminations
• Cal. Rev. & Tax. Code § 45304 — Redeterminations
• Cal. Rev. & Tax. Code § 45305 — Redeterminations
• Cal. Rev. & Tax. Code § 45306 — Redeterminations
• Cal. Rev. & Tax. Code § 45307 — Redeterminations
• Cal. Rev. & Tax. Code § 45351 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 45352 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 45353 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 45401 — Suit for Fee
• Cal. Rev. & Tax. Code § 45402 — Suit for Fee
• Cal. Rev. & Tax. Code § 45451 — Judgment for Fee
• Cal. Rev. & Tax. Code § 45452 — Judgment for Fee
• Cal. Rev. & Tax. Code § 45501 — Warrant for Collection
• Cal. Rev. & Tax. Code § 45502 — Warrant for Collection
• Cal. Rev. & Tax. Code § 45503 — Warrant for Collection
• Cal. Rev. & Tax. Code § 45551 — Seizure and Sale
• Cal. Rev. & Tax. Code § 45552 — Seizure and Sale
• Cal. Rev. & Tax. Code § 45553 — Seizure and Sale
• Cal. Rev. & Tax. Code § 45554 — Seizure and Sale
• Cal. Rev. & Tax. Code § 45601 — Miscellaneous
• Cal. Rev. & Tax. Code § 45602 — Miscellaneous
• Cal. Rev. & Tax. Code § 45603 — Miscellaneous
• Cal. Rev. & Tax. Code § 45604 — Miscellaneous
• Cal. Rev. & Tax. Code § 45605 — Miscellaneous
• Cal. Rev. & Tax. Code § 45605.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 45606 — Miscellaneous
• Cal. Rev. & Tax. Code § 45607 — Miscellaneous
• Cal. Rev. & Tax. Code § 45608 — Miscellaneous
• Cal. Rev. & Tax. Code § 45609 — Miscellaneous
• Cal. Rev. & Tax. Code § 45609.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 45610 — Miscellaneous
• Cal. Rev. & Tax. Code § 45611 — Miscellaneous
• Cal. Rev. & Tax. Code § 45651 — Claim for Refund
• Cal. Rev. & Tax. Code § 45651.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 45652 — Claim for Refund
• Cal. Rev. & Tax. Code § 45652.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 45652.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 45652.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 45653 — Claim for Refund
• Cal. Rev. & Tax. Code § 45654 — Claim for Refund
• Cal. Rev. & Tax. Code § 45655 — Claim for Refund
• Cal. Rev. & Tax. Code § 45656 — Claim for Refund
• Cal. Rev. & Tax. Code § 45701 — Suit for Refund
• Cal. Rev. & Tax. Code § 45702 — Suit for Refund
• Cal. Rev. & Tax. Code § 45703 — Suit for Refund
• Cal. Rev. & Tax. Code § 45704 — Suit for Refund
• Cal. Rev. & Tax. Code § 45705 — Suit for Refund
• Cal. Rev. & Tax. Code § 45706 — Suit for Refund
• Cal. Rev. & Tax. Code § 45707 — Suit for Refund
• Cal. Rev. & Tax. Code § 45708 — Suit for Refund
• Cal. Rev. & Tax. Code § 45751 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 45752 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 45753 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 45754 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 45801 — Cancellations
• Cal. Rev. & Tax. Code § 45851 — Administration
• Cal. Rev. & Tax. Code § 45852 — Administration
• Cal. Rev. & Tax. Code § 45853 — Administration
• Cal. Rev. & Tax. Code § 45854 — Administration
• Cal. Rev. & Tax. Code § 45855 — Administration
• Cal. Rev. & Tax. Code § 45855.5 — Administration
• Cal. Rev. & Tax. Code § 45855.6 — Administration
• Cal. Rev. & Tax. Code § 45855.6.1 — Administration
• Cal. Rev. & Tax. Code § 45855.6.2 — Administration
• Cal. Rev. & Tax. Code § 45855.6.3 — Administration
• Cal. Rev. & Tax. Code § 45855.6.4 — Administration
• Cal. Rev. & Tax. Code § 45856 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45857 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45858 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45859 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45860 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45861 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45862 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45863 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45864 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45865 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45866 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45867 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45867.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45868 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45868.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45869 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45870 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45871 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45872 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 45901 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 45951 — Violations
• Cal. Rev. & Tax. Code § 45952 — Violations
• Cal. Rev. & Tax. Code § 45953 — Violations
• Cal. Rev. & Tax. Code § 45954 — Violations
• Cal. Rev. & Tax. Code § 45955 — Violations
• Cal. Rev. & Tax. Code § 45956 — Violations