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 § 45981 — Disclosure of Information
• Cal. Rev. & Tax. Code § 45982 — Disclosure of Information
• Cal. Rev. & Tax. Code § 45983 — Disclosure of Information
• Cal. Rev. & Tax. Code § 45984 — Disclosure of Information
• Cal. Rev. & Tax. Code § 46001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46001.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46011 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46013 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46017 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46020 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46021 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46022 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46023 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46024 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46025 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46027 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46028 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46029 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 46051 — Imposition of Fee
• Cal. Rev. & Tax. Code § 46052 — Imposition of Fee
• Cal. Rev. & Tax. Code § 46053 — Imposition of Fee
• Cal. Rev. & Tax. Code § 46054 — Imposition of Fee
• Cal. Rev. & Tax. Code § 46101 — Registration
• Cal. Rev. & Tax. Code § 46151 — Returns and Payments
• Cal. Rev. & Tax. Code § 46152 — Returns and Payments
• Cal. Rev. & Tax. Code § 46153 — Returns and Payments
• Cal. Rev. & Tax. Code § 46153.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 46154 — Returns and Payments
• Cal. Rev. & Tax. Code § 46154.1 — Returns and Payments
• Cal. Rev. & Tax. Code § 46154.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 46156 — Returns and Payments
• Cal. Rev. & Tax. Code § 46157 — Returns and Payments
• Cal. Rev. & Tax. Code § 46157.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 46158 — Returns and Payments
• Cal. Rev. & Tax. Code § 46159 — Returns and Payments
• Cal. Rev. & Tax. Code § 46160 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 46161 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 46162 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 46163 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 46201 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 46202 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 46203 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 46204 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 46205 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 46251 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 46252 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 46253 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 46254 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 46255 — Determinations If No Return Made
• Cal. Rev. & Tax. Code § 46301 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 46302 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 46303 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 46351 — Redeterminations
• Cal. Rev. & Tax. Code § 46352 — Redeterminations
• Cal. Rev. & Tax. Code § 46353 — Redeterminations
• Cal. Rev. & Tax. Code § 46354 — Redeterminations
• Cal. Rev. & Tax. Code § 46355 — Redeterminations
• Cal. Rev. & Tax. Code § 46356 — Redeterminations
• Cal. Rev. & Tax. Code § 46357 — Redeterminations
• Cal. Rev. & Tax. Code § 46401 — Security for Fee
• Cal. Rev. & Tax. Code § 46402 — Security for Fee
• Cal. Rev. & Tax. Code § 46403 — Security for Fee
• Cal. Rev. & Tax. Code § 46404 — Security for Fee
• Cal. Rev. & Tax. Code § 46405 — Security for Fee
• Cal. Rev. & Tax. Code § 46406 — Security for Fee
• Cal. Rev. & Tax. Code § 46407 — Security for Fee
• Cal. Rev. & Tax. Code § 46411 — Suit for Fee
• Cal. Rev. & Tax. Code § 46412 — Suit for Fee
• Cal. Rev. & Tax. Code § 46421 — Judgment for Fee
• Cal. Rev. & Tax. Code § 46422 — Judgment for Fee
• Cal. Rev. & Tax. Code § 46431 — Warrant for Collection
• Cal. Rev. & Tax. Code § 46432 — Warrant for Collection
• Cal. Rev. & Tax. Code § 46433 — Warrant for Collection
• Cal. Rev. & Tax. Code § 46441 — Seizure and Sale
• Cal. Rev. & Tax. Code § 46442 — Seizure and Sale
• Cal. Rev. & Tax. Code § 46443 — Seizure and Sale
• Cal. Rev. & Tax. Code § 46444 — Seizure and Sale
• Cal. Rev. & Tax. Code § 46451 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 46452 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 46453 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 46454 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 46461 — Miscellaneous
• Cal. Rev. & Tax. Code § 46462 — Miscellaneous
• Cal. Rev. & Tax. Code § 46463 — Miscellaneous
• Cal. Rev. & Tax. Code § 46464 — Miscellaneous
• Cal. Rev. & Tax. Code § 46464.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 46466 — Miscellaneous
• Cal. Rev. & Tax. Code § 46467 — Miscellaneous
• Cal. Rev. & Tax. Code § 46501 — Claim for Refund
• Cal. Rev. & Tax. Code § 46501.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 46502 — Claim for Refund
• Cal. Rev. & Tax. Code § 46502.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 46502.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 46502.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 46503 — Claim for Refund
• Cal. Rev. & Tax. Code § 46504 — Claim for Refund
• Cal. Rev. & Tax. Code § 46505 — Claim for Refund
• Cal. Rev. & Tax. Code § 46506 — Claim for Refund
• Cal. Rev. & Tax. Code § 46507 — Claim for Refund
• Cal. Rev. & Tax. Code § 46521 — Suit for Refund
• Cal. Rev. & Tax. Code § 46522 — Suit for Refund
• Cal. Rev. & Tax. Code § 46523 — Suit for Refund
• Cal. Rev. & Tax. Code § 46524 — Suit for Refund
• Cal. Rev. & Tax. Code § 46525 — Suit for Refund
• Cal. Rev. & Tax. Code § 46526 — Suit for Refund
• Cal. Rev. & Tax. Code § 46527 — Suit for Refund
• Cal. Rev. & Tax. Code § 46528 — Suit for Refund
• Cal. Rev. & Tax. Code § 46541 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 46542 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 46543 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 46544 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 46551 — Cancellations
• Cal. Rev. & Tax. Code § 46601 — General Provisions
• Cal. Rev. & Tax. Code § 46602 — General Provisions
• Cal. Rev. & Tax. Code § 46603 — General Provisions
• Cal. Rev. & Tax. Code § 46604 — General Provisions
• Cal. Rev. & Tax. Code § 46605 — General Provisions
• Cal. Rev. & Tax. Code § 46606 — General Provisions
• Cal. Rev. & Tax. Code § 46607 — General Provisions
• Cal. Rev. & Tax. Code § 46607.1 — General Provisions
• Cal. Rev. & Tax. Code § 46607.2 — General Provisions
• Cal. Rev. & Tax. Code § 46607.3 — General Provisions
• Cal. Rev. & Tax. Code § 46607.4 — General Provisions
• Cal. Rev. & Tax. Code § 46611 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46612 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46613 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46614 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46615 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46616 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46617 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46618 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46619 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46620 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46621 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46622 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46623 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46623.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46624 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46625 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46626 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46627 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46628 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 46651 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 46652 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 46653 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 46701 — Violations
• Cal. Rev. & Tax. Code § 46702 — Violations
• Cal. Rev. & Tax. Code § 46703 — Violations
• Cal. Rev. & Tax. Code § 46704 — Violations
• Cal. Rev. & Tax. Code § 46705 — Violations
• Cal. Rev. & Tax. Code § 46706 — Violations
• Cal. Rev. & Tax. Code § 46751 — Disclosure of Information
• Cal. Rev. & Tax. Code § 47000 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 47002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 47010 — The Lithium Extraction Excise Tax
• Cal. Rev. & Tax. Code § 47015 — The Lithium Extraction Excise Tax
• Cal. Rev. & Tax. Code § 47020 — The Lithium Extraction Excise Tax
• Cal. Rev. & Tax. Code § 47060 — Administration
• Cal. Rev. & Tax. Code § 47070 — Administration
• Cal. Rev. & Tax. Code § 47080 — Administration
• Cal. Rev. & Tax. Code § 47090 — Administration
• Cal. Rev. & Tax. Code § 47100 — Administration
• Cal. Rev. & Tax. Code § 47110 — Citizens Oversight Committee
• Cal. Rev. & Tax. Code § 47115 — Citizens Oversight Committee
• Cal. Rev. & Tax. Code § 50101 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50102 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50103 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50104 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50105 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50106 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50107 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 50108 — Imposition of Fee
• Cal. Rev. & Tax. Code § 50108.1 — Registration and Security
• Cal. Rev. & Tax. Code § 50108.2 — Registration and Security
• Cal. Rev. & Tax. Code § 50109 — Reports and Payments
• Cal. Rev. & Tax. Code § 50110 — Reports and Payments
• Cal. Rev. & Tax. Code § 50111 — Reports and Payments
• Cal. Rev. & Tax. Code § 50111.5 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.1 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.10 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 50112.2 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.3 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.4 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.5 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.6 — Reports and Payments
• Cal. Rev. & Tax. Code § 50112.7 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 50112.8 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 50112.9 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 50113 — Deficiency Determinations