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 § 60405 — Security for Tax
• Cal. Rev. & Tax. Code § 60406 — Security for Tax
• Cal. Rev. & Tax. Code § 60407 — Security for Tax
• Cal. Rev. & Tax. Code § 60408 — Security for Tax
• Cal. Rev. & Tax. Code § 60421 — Suit for Tax
• Cal. Rev. & Tax. Code § 60422 — Suit for Tax
• Cal. Rev. & Tax. Code § 60423 — Suit for Tax
• Cal. Rev. & Tax. Code § 60441 — Lien of Tax
• Cal. Rev. & Tax. Code § 60442 — Lien of Tax
• Cal. Rev. & Tax. Code § 60443 — Lien of Tax
• Cal. Rev. & Tax. Code § 60444 — Lien of Tax
• Cal. Rev. & Tax. Code § 60445 — Lien of Tax
• Cal. Rev. & Tax. Code § 60451 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 60452 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 60453 — Warrant for Collection of Tax
• Cal. Rev. & Tax. Code § 60461 — Seizure and Sale
• Cal. Rev. & Tax. Code § 60462 — Seizure and Sale
• Cal. Rev. & Tax. Code § 60462.5 — Seizure and Sale
• Cal. Rev. & Tax. Code § 60462.6 — Seizure and Sale
• Cal. Rev. & Tax. Code § 60463 — Seizure and Sale
• Cal. Rev. & Tax. Code § 60464 — Seizure and Sale
• Cal. Rev. & Tax. Code § 60471 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 60472 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 60473 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 60474 — Successor Withholding and Liability
• Cal. Rev. & Tax. Code § 60491 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 60492 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 60493 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 60493.5 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 60495 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 60496 — Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 60501 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60502 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60502.1 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60502.2 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60503 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60503.1 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60503.2 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60504 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60505 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60505.5 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60506 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60507 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60508 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60508.3 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60511 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60512 — Refunds on Certain Sales and Uses
• Cal. Rev. & Tax. Code § 60521 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60521.5 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60522 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60522.1 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60522.2 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60522.3 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60523 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60524 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60525 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
• Cal. Rev. & Tax. Code § 60541 — Suit for Refund
• Cal. Rev. & Tax. Code § 60542 — Suit for Refund
• Cal. Rev. & Tax. Code § 60543 — Suit for Refund
• Cal. Rev. & Tax. Code § 60544 — Suit for Refund
• Cal. Rev. & Tax. Code § 60545 — Suit for Refund
• Cal. Rev. & Tax. Code § 60546 — Suit for Refund
• Cal. Rev. & Tax. Code § 60547 — Suit for Refund
• Cal. Rev. & Tax. Code § 60548 — Suit for Refund
• Cal. Rev. & Tax. Code § 60561 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 60562 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 60563 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 60564 — Recovery of Erroneous Refunds
• Cal. Rev. & Tax. Code § 60581 — Cancellations
• Cal. Rev. & Tax. Code § 60601 — Administration
• Cal. Rev. & Tax. Code § 60602 — Administration
• Cal. Rev. & Tax. Code § 60603 — Administration
• Cal. Rev. & Tax. Code § 60604 — Administration
• Cal. Rev. & Tax. Code § 60605 — Administration
• Cal. Rev. & Tax. Code § 60606 — Administration
• Cal. Rev. & Tax. Code § 60607 — Administration
• Cal. Rev. & Tax. Code § 60608 — Administration
• Cal. Rev. & Tax. Code § 60609 — Administration
• Cal. Rev. & Tax. Code § 60609.5 — Administration
• Cal. Rev. & Tax. Code § 60610 — Administration
• Cal. Rev. & Tax. Code § 60611 — Administration
• Cal. Rev. & Tax. Code § 60611.1 — Administration
• Cal. Rev. & Tax. Code § 60611.2 — Administration
• Cal. Rev. & Tax. Code § 60611.3 — Administration
• Cal. Rev. & Tax. Code § 60611.4 — Administration
• Cal. Rev. & Tax. Code § 60621 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60622 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60623 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60624 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60625 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60626 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60627 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60628 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60629 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60630 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60631 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60632 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60632.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60633 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60633.1 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60633.2 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60634 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60635 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60636 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60637 — The California Taxpayers’ Bill of Rights
• Cal. Rev. & Tax. Code § 60651 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 60652 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 60653 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 60654 — Distribution of Proceeds
• Cal. Rev. & Tax. Code § 60701 — Violations
• Cal. Rev. & Tax. Code § 60702 — Violations
• Cal. Rev. & Tax. Code § 60703 — Violations
• Cal. Rev. & Tax. Code § 60704 — Violations
• Cal. Rev. & Tax. Code § 60705 — Violations
• Cal. Rev. & Tax. Code § 60706 — Violations
• Cal. Rev. & Tax. Code § 60706.1 — Violations
• Cal. Rev. & Tax. Code § 60707 — Violations
• Cal. Rev. & Tax. Code § 60707.1 — Violations
• Cal. Rev. & Tax. Code § 60708 — Violations
• Cal. Rev. & Tax. Code § 60709 — Violations
• Cal. Rev. & Tax. Code § 61000 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61001 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61005 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61010 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61015 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61020 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61023 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61025 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61030 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61035 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61040 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61045 — Individual Shared Responsibility Penalty
• Cal. Rev. & Tax. Code § 61050 — Individual Shared Responsibility Penalty