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 § 50113.1 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 50113.2 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 50114 — Redeterminations
• Cal. Rev. & Tax. Code § 50115 — Redeterminations
• Cal. Rev. & Tax. Code § 50116 — Redeterminations
• Cal. Rev. & Tax. Code § 50117 — Redeterminations
• Cal. Rev. & Tax. Code § 50118 — Redeterminations
• Cal. Rev. & Tax. Code § 50119 — Redeterminations
• Cal. Rev. & Tax. Code § 50120 — Redeterminations
• Cal. Rev. & Tax. Code § 50120.1 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 50120.2 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 50120.3 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 50121 — Suit for Fee
• Cal. Rev. & Tax. Code § 50122 — Suit for Fee
• Cal. Rev. & Tax. Code § 50123 — Judgment for Fee
• Cal. Rev. & Tax. Code § 50124 — Judgment for Fee
• Cal. Rev. & Tax. Code § 50125 — Warrant for Collection
• Cal. Rev. & Tax. Code § 50126 — Warrant for Collection
• Cal. Rev. & Tax. Code § 50127 — Warrant for Collection
• Cal. Rev. & Tax. Code § 50128 — Seizure and Sale
• Cal. Rev. & Tax. Code § 50129 — Seizure and Sale
• Cal. Rev. & Tax. Code § 50130 — Seizure and Sale
• Cal. Rev. & Tax. Code § 50131 — Seizure and Sale
• Cal. Rev. & Tax. Code § 50132 — Miscellaneous
• Cal. Rev. & Tax. Code § 50133 — Miscellaneous
• Cal. Rev. & Tax. Code § 50134 — Miscellaneous
• Cal. Rev. & Tax. Code § 50135 — Miscellaneous
• Cal. Rev. & Tax. Code § 50136 — Miscellaneous
• Cal. Rev. & Tax. Code § 50136.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 50137 — Miscellaneous
• Cal. Rev. & Tax. Code § 50138 — Miscellaneous
• Cal. Rev. & Tax. Code § 50138.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 50138.6 — Miscellaneous
• Cal. Rev. & Tax. Code § 50138.7 — Miscellaneous
• Cal. Rev. & Tax. Code § 50138.8 — Miscellaneous
• Cal. Rev. & Tax. Code § 50138.9 — Miscellaneous
• Cal. Rev. & Tax. Code § 50139 — Claim for Refund
• Cal. Rev. & Tax. Code § 50139.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 50140 — Claim for Refund
• Cal. Rev. & Tax. Code § 50140.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 50140.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 50140.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 50141 — Claim for Refund
• Cal. Rev. & Tax. Code § 50142 — Claim for Refund
• Cal. Rev. & Tax. Code § 50142.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 50142.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 50143 — Suit for Refund
• Cal. Rev. & Tax. Code § 50144 — Suit for Refund
• Cal. Rev. & Tax. Code § 50145 — Suit for Refund
• Cal. Rev. & Tax. Code § 50146 — Suit for Refund
• Cal. Rev. & Tax. Code § 50147 — Suit for Refund
• Cal. Rev. & Tax. Code § 50148 — Suit for Refund
• Cal. Rev. & Tax. Code § 50148.1 — Suit for Refund
• Cal. Rev. & Tax. Code § 50149 — Suit for Refund
• Cal. Rev. & Tax. Code § 50150 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 50150.1 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 50150.2 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 50150.5 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 50151 — Cancellations
• Cal. Rev. & Tax. Code § 50152 — Administration
• Cal. Rev. & Tax. Code § 50153 — Administration
• Cal. Rev. & Tax. Code § 50154 — Administration
• Cal. Rev. & Tax. Code § 50155 — Administration
• Cal. Rev. & Tax. Code § 50155.5 — Administration
• Cal. Rev. & Tax. Code § 50155.6 — Administration
• Cal. Rev. & Tax. Code § 50155.6.1 — Administration
• Cal. Rev. & Tax. Code § 50155.6.2 — Administration
• Cal. Rev. & Tax. Code § 50155.6.3 — Administration
• Cal. Rev. & Tax. Code § 50155.6.4 — Administration
• Cal. Rev. & Tax. Code § 50156 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.10 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.11 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.12 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.13 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.14 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.15 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.16 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.17 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.18 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.2 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.3 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.4 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.6 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.7 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.8 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50156.9 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 50157 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 50158 — Disposition of Proceeds
• Cal. Rev. & Tax. Code § 50159 — Disclosure of Information
• Cal. Rev. & Tax. Code § 50160 — Disclosure of Information
• Cal. Rev. & Tax. Code § 50161 — Disclosure of Information
• Cal. Rev. & Tax. Code § 50162 — Disclosure of Information
• Cal. Rev. & Tax. Code § 53000 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 53001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 53002 — Private Detention Facility Tax
• Cal. Rev. & Tax. Code § 53003 — Administration
• Cal. Rev. & Tax. Code § 53004 — Administration
• Cal. Rev. & Tax. Code § 53005 — Administration
• Cal. Rev. & Tax. Code § 53006 — Administration
• Cal. Rev. & Tax. Code § 53007 — Administration
• Cal. Rev. & Tax. Code § 55001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 55002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 55003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 55004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 55021 — Fee
• Cal. Rev. & Tax. Code § 55022 — Fee
• Cal. Rev. & Tax. Code § 55040 — Returns and Payments
• Cal. Rev. & Tax. Code § 55041 — Returns and Payments
• Cal. Rev. & Tax. Code § 55041.1 — Returns and Payments
• Cal. Rev. & Tax. Code § 55041.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 55042 — Returns and Payments
• Cal. Rev. & Tax. Code § 55042.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 55044 — Returns and Payments
• Cal. Rev. & Tax. Code § 55045 — Returns and Payments
• Cal. Rev. & Tax. Code § 55045.1 — Returns and Payments
• Cal. Rev. & Tax. Code § 55046 — Returns and Payments
• Cal. Rev. & Tax. Code § 55046.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 55050 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 55051 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 55052 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 55053 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 55061 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 55062 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 55063 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 55064 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 55081 — Redeterminations
• Cal. Rev. & Tax. Code § 55082 — Redeterminations
• Cal. Rev. & Tax. Code § 55083 — Redeterminations
• Cal. Rev. & Tax. Code § 55084 — Redeterminations
• Cal. Rev. & Tax. Code § 55085 — Redeterminations
• Cal. Rev. & Tax. Code § 55086 — Redeterminations
• Cal. Rev. & Tax. Code § 55087 — Redeterminations
• Cal. Rev. & Tax. Code § 55101 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 55102 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 55103 — Jeopardy Determinations
• Cal. Rev. & Tax. Code § 55121 — Suit for Fee
• Cal. Rev. & Tax. Code § 55122 — Suit for Fee
• Cal. Rev. & Tax. Code § 55141 — Judgment for Fee
• Cal. Rev. & Tax. Code § 55142 — Judgment for Fee
• Cal. Rev. & Tax. Code § 55161 — Warrant for Collection
• Cal. Rev. & Tax. Code § 55162 — Warrant for Collection
• Cal. Rev. & Tax. Code § 55163 — Warrant for Collection
• Cal. Rev. & Tax. Code § 55181 — Seizure and Sale
• Cal. Rev. & Tax. Code § 55182 — Seizure and Sale
• Cal. Rev. & Tax. Code § 55183 — Seizure and Sale
• Cal. Rev. & Tax. Code § 55184 — Seizure and Sale
• Cal. Rev. & Tax. Code § 55191 — Seizure and Sale
• Cal. Rev. & Tax. Code § 55201 — Miscellaneous
• Cal. Rev. & Tax. Code § 55202 — Miscellaneous
• Cal. Rev. & Tax. Code § 55203 — Miscellaneous
• Cal. Rev. & Tax. Code § 55204 — Miscellaneous
• Cal. Rev. & Tax. Code § 55205 — Miscellaneous
• Cal. Rev. & Tax. Code § 55205.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 55206 — Miscellaneous
• Cal. Rev. & Tax. Code § 55207 — Miscellaneous
• Cal. Rev. & Tax. Code § 55208 — Miscellaneous
• Cal. Rev. & Tax. Code § 55209 — Miscellaneous
• Cal. Rev. & Tax. Code § 55209.5 — Miscellaneous
• Cal. Rev. & Tax. Code § 55211 — Miscellaneous
• Cal. Rev. & Tax. Code § 55212 — Miscellaneous
• Cal. Rev. & Tax. Code § 55221 — Claim for Refund
• Cal. Rev. & Tax. Code § 55221.5 — Claim for Refund
• Cal. Rev. & Tax. Code § 55222 — Claim for Refund
• Cal. Rev. & Tax. Code § 55222.1 — Claim for Refund
• Cal. Rev. & Tax. Code § 55222.2 — Claim for Refund
• Cal. Rev. & Tax. Code § 55222.3 — Claim for Refund
• Cal. Rev. & Tax. Code § 55223 — Claim for Refund
• Cal. Rev. & Tax. Code § 55224 — Claim for Refund
• Cal. Rev. & Tax. Code § 55225 — Claim for Refund
• Cal. Rev. & Tax. Code § 55226 — Claim for Refund
• Cal. Rev. & Tax. Code § 55242 — Suit for Refund
• Cal. Rev. & Tax. Code § 55243 — Suit for Refund
• Cal. Rev. & Tax. Code § 55244 — Suit for Refund
• Cal. Rev. & Tax. Code § 55245 — Suit for Refund
• Cal. Rev. & Tax. Code § 55246 — Suit for Refund
• Cal. Rev. & Tax. Code § 55247 — Suit for Refund
• Cal. Rev. & Tax. Code § 55248 — Suit for Refund
• Cal. Rev. & Tax. Code § 55261 — Recover of Erroneous Refunds
• Cal. Rev. & Tax. Code § 55262 — Recover of Erroneous Refunds
• Cal. Rev. & Tax. Code § 55262.5 — Recover of Erroneous Refunds
• Cal. Rev. & Tax. Code § 55263 — Recover of Erroneous Refunds
• Cal. Rev. & Tax. Code § 55281 — Cancellations
• Cal. Rev. & Tax. Code § 55301 — Administration
• Cal. Rev. & Tax. Code § 55302 — Administration
• Cal. Rev. & Tax. Code § 55303 — Administration
• Cal. Rev. & Tax. Code § 55304 — Administration
• Cal. Rev. & Tax. Code § 55305 — Administration
• Cal. Rev. & Tax. Code § 55306 — Administration
• Cal. Rev. & Tax. Code § 55306.1 — Administration
• Cal. Rev. & Tax. Code § 55306.2 — Administration
• Cal. Rev. & Tax. Code § 55306.3 — Administration
• Cal. Rev. & Tax. Code § 55306.4 — Administration
• Cal. Rev. & Tax. Code § 55321 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55322 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55323 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55324 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55325 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55326 — The California Taxpayers’ Bill of Rights