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 § 55327 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55328 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55329 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55330 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55331 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55332 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55332.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55333 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55333.5 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55334 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55335 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55336 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55337 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 55361 — Violations
• Cal. Rev. & Tax. Code § 55362 — Violations
• Cal. Rev. & Tax. Code § 55363 — Violations
• Cal. Rev. & Tax. Code § 55363.5 — Violations
• Cal. Rev. & Tax. Code § 55364 — Violations
• Cal. Rev. & Tax. Code § 55365 — Violations
• Cal. Rev. & Tax. Code § 55381 — Disclosure of Information
• Cal. Rev. & Tax. Code § 60001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60003.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60010 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60011 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60012 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60013 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60014 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60015 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60016 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60017 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60018 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60019 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60021 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60022 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60023 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60024 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60025 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60026 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60027 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60029 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60030 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60031 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60032 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60033 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60034 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60035 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60036 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60037 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60038 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60039 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60040 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60041 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60042 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60043 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60044 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60047 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60047.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60048 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60048.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60049 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60049.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 60050 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60050.1 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60050.2 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60051 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60052 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60053 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60054 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60055 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60056 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60057 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60058 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60059 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60060 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60061 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60062 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60063 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60064 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60100 — Exemptions
• Cal. Rev. & Tax. Code § 60101 — Exemptions
• Cal. Rev. & Tax. Code § 60102 — Exemptions
• Cal. Rev. & Tax. Code § 60103 — Exemptions
• Cal. Rev. & Tax. Code § 60105 — Exemptions
• Cal. Rev. & Tax. Code § 60106 — Exemptions
• Cal. Rev. & Tax. Code § 60106.1 — Exemptions
• Cal. Rev. & Tax. Code § 60106.2 — Exemptions
• Cal. Rev. & Tax. Code § 60106.3 — Exemptions
• Cal. Rev. & Tax. Code § 60107 — Exemptions
• Cal. Rev. & Tax. Code § 60108 — Exemptions
• Cal. Rev. & Tax. Code § 60110 — Definitions
• Cal. Rev. & Tax. Code § 60111 — Definitions
• Cal. Rev. & Tax. Code § 60112 — Definitions
• Cal. Rev. & Tax. Code § 60113 — Definitions
• Cal. Rev. & Tax. Code § 60114 — Definitions
• Cal. Rev. & Tax. Code § 60115 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60116 — Imposition of Tax
• Cal. Rev. & Tax. Code § 60120 — Licenses for Interstate Users
• Cal. Rev. & Tax. Code § 60121 — Licenses for Interstate Users
• Cal. Rev. & Tax. Code § 60122 — Licenses for Interstate Users
• Cal. Rev. & Tax. Code § 60128 — Administrative Provisions
• Cal. Rev. & Tax. Code § 60130 — International Fuel Tax Agreement
• Cal. Rev. & Tax. Code § 60131 — Licenses for Suppliers
• Cal. Rev. & Tax. Code § 60132 — Licenses for Suppliers
• Cal. Rev. & Tax. Code § 60133 — Licenses for Suppliers
• Cal. Rev. & Tax. Code § 60135 — Licenses for Suppliers
• Cal. Rev. & Tax. Code § 60141 — License for Exempt Bus Operator
• Cal. Rev. & Tax. Code § 60142 — License for Exempt Bus Operator
• Cal. Rev. & Tax. Code § 60143 — License for Exempt Bus Operator
• Cal. Rev. & Tax. Code § 60146 — License for Government Entity
• Cal. Rev. & Tax. Code § 60151 — License for Ultimate Vendor
• Cal. Rev. & Tax. Code § 60152 — License for Ultimate Vendor
• Cal. Rev. & Tax. Code § 60153 — License for Ultimate Vendor
• Cal. Rev. & Tax. Code § 60161 — License for Highway Vehicle Operator and End Seller
• Cal. Rev. & Tax. Code § 60162 — License for Highway Vehicle Operator and End Seller
• Cal. Rev. & Tax. Code § 60163 — License for Highway Vehicle Operator and End Seller
• Cal. Rev. & Tax. Code § 60171 — Denial of License
• Cal. Rev. & Tax. Code § 60172 — Denial of License
• Cal. Rev. & Tax. Code § 60173 — Denial of License
• Cal. Rev. & Tax. Code § 60180 — Revocation of License
• Cal. Rev. & Tax. Code § 60181 — Revocation of License
• Cal. Rev. & Tax. Code § 60182 — Revocation of License
• Cal. Rev. & Tax. Code § 60183 — Revocation of License
• Cal. Rev. & Tax. Code § 60184 — Revocation of License
• Cal. Rev. & Tax. Code § 60185 — Revocation of License
• Cal. Rev. & Tax. Code § 60186 — Revocation of License
• Cal. Rev. & Tax. Code § 60190 — Licensing of Locations
• Cal. Rev. & Tax. Code § 60201 — Returns and Payments
• Cal. Rev. & Tax. Code § 60201.1 — Returns and Payments
• Cal. Rev. & Tax. Code § 60201.2 — Returns and Payments
• Cal. Rev. & Tax. Code § 60201.3 — Returns and Payments
• Cal. Rev. & Tax. Code § 60201.4 — Returns and Payments
• Cal. Rev. & Tax. Code § 60202 — Returns and Payments
• Cal. Rev. & Tax. Code § 60204 — Returns and Payments
• Cal. Rev. & Tax. Code § 60204.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 60204.6 — Returns and Payments
• Cal. Rev. & Tax. Code § 60205 — Returns and Payments
• Cal. Rev. & Tax. Code § 60205.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 60206 — Returns and Payments
• Cal. Rev. & Tax. Code § 60207 — Returns and Payments
• Cal. Rev. & Tax. Code § 60207.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 60208 — Returns and Payments
• Cal. Rev. & Tax. Code § 60208.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 60209 — Returns and Payments
• Cal. Rev. & Tax. Code § 60210 — Returns and Payments
• Cal. Rev. & Tax. Code § 60210.5 — Returns and Payments
• Cal. Rev. & Tax. Code § 60211 — Returns and Payments
• Cal. Rev. & Tax. Code § 60212 — Returns and Payments
• Cal. Rev. & Tax. Code § 60250 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 60251 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 60252 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 60253 — Payment by Electronic Funds Transfer
• Cal. Rev. & Tax. Code § 60301 — Determination If No Return Made
• Cal. Rev. & Tax. Code § 60302 — Determination If No Return Made
• Cal. Rev. & Tax. Code § 60303 — Determination If No Return Made
• Cal. Rev. & Tax. Code § 60304 — Determination If No Return Made
• Cal. Rev. & Tax. Code § 60310 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60311 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60312 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60313 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60314 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60315 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60316 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60317 — Deficiency Determinations
• Cal. Rev. & Tax. Code § 60330 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60331 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60332 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60333 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60334 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60335 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60336 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60337 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60338 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60339 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60340 — Jeopardy Determinations and Weekly Payments
• Cal. Rev. & Tax. Code § 60350 — Redeterminations
• Cal. Rev. & Tax. Code § 60351 — Redeterminations
• Cal. Rev. & Tax. Code § 60352 — Redeterminations
• Cal. Rev. & Tax. Code § 60353 — Redeterminations
• Cal. Rev. & Tax. Code § 60354 — Redeterminations
• Cal. Rev. & Tax. Code § 60355 — Redeterminations
• Cal. Rev. & Tax. Code § 60356 — Redeterminations
• Cal. Rev. & Tax. Code § 60360 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60361 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60361.5 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60362 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60363 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60364 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60365 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60366 — Payment by Unlicensed Persons
• Cal. Rev. & Tax. Code § 60401 — Security for Tax
• Cal. Rev. & Tax. Code § 60402 — Security for Tax
• Cal. Rev. & Tax. Code § 60403 — Security for Tax
• Cal. Rev. & Tax. Code § 60404 — Security for Tax