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 § 327.5 — Legal Description of Lands for Assessment Purposes
• Cal. Rev. & Tax. Code § 328 — Legal Description of Lands for Assessment Purposes
• Cal. Rev. & Tax. Code § 401 — General Requirements
• Cal. Rev. & Tax. Code § 401.10 — General Requirements
• Cal. Rev. & Tax. Code § 401.12 — General Requirements
• Cal. Rev. & Tax. Code § 401.13 — General Requirements
• Cal. Rev. & Tax. Code § 401.15 — General Requirements
• Cal. Rev. & Tax. Code § 401.16 — General Requirements
• Cal. Rev. & Tax. Code § 401.17 — General Requirements
• Cal. Rev. & Tax. Code § 401.20 — General Requirements
• Cal. Rev. & Tax. Code § 401.3 — General Requirements
• Cal. Rev. & Tax. Code § 401.4 — General Requirements
• Cal. Rev. & Tax. Code § 401.5 — General Requirements
• Cal. Rev. & Tax. Code § 401.6 — General Requirements
• Cal. Rev. & Tax. Code § 401.8 — General Requirements
• Cal. Rev. & Tax. Code § 402 — General Requirements
• Cal. Rev. & Tax. Code § 402.1 — General Requirements
• Cal. Rev. & Tax. Code § 402.2 — General Requirements
• Cal. Rev. & Tax. Code § 402.3 — General Requirements
• Cal. Rev. & Tax. Code § 402.5 — General Requirements
• Cal. Rev. & Tax. Code § 402.9 — General Requirements
• Cal. Rev. & Tax. Code § 402.95 — General Requirements
• Cal. Rev. & Tax. Code § 403 — General Requirements
• Cal. Rev. & Tax. Code § 404 — General Requirements
• Cal. Rev. & Tax. Code § 405 — General Requirements
• Cal. Rev. & Tax. Code § 405.5 — General Requirements
• Cal. Rev. & Tax. Code § 407 — General Requirements
• Cal. Rev. & Tax. Code § 408 — General Requirements
• Cal. Rev. & Tax. Code § 408.1 — General Requirements
• Cal. Rev. & Tax. Code § 408.2 — General Requirements
• Cal. Rev. & Tax. Code § 408.3 — General Requirements
• Cal. Rev. & Tax. Code § 408.4 — General Requirements
• Cal. Rev. & Tax. Code § 409 — General Requirements
• Cal. Rev. & Tax. Code § 410 — Assessment of Implements of Husbandry
• Cal. Rev. & Tax. Code § 411 — Assessment of Implements of Husbandry
• Cal. Rev. & Tax. Code § 412 — Assessment of Implements of Husbandry
• Cal. Rev. & Tax. Code § 413 — Assessment of Implements of Husbandry
• Cal. Rev. & Tax. Code § 414 — Assessment of Implements of Husbandry
• Cal. Rev. & Tax. Code § 421 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 421.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 422 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 422.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 422.7 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423.3 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423.4 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423.7 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423.8 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 423.9 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 424 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 426 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 427 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 428 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 429 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 430 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 430.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction
• Cal. Rev. & Tax. Code § 431 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 432 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 433 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 434 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 434.1 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 434.2 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 434.5 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 435 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 436 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 437 — Valuation of Timberland and Timber
• Cal. Rev. & Tax. Code § 439 — Historical Property
• Cal. Rev. & Tax. Code § 439.1 — Historical Property
• Cal. Rev. & Tax. Code § 439.2 — Historical Property
• Cal. Rev. & Tax. Code § 439.3 — Historical Property
• Cal. Rev. & Tax. Code § 439.4 — Historical Property
• Cal. Rev. & Tax. Code § 441 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 441.5 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 442 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 443 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 443.1 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 445 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 448 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 451 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 452 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 453 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 454 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 455 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 456 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 457 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 458 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 459 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 459.5 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 460 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 461 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 462 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 463 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 464 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 465 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 467 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 468 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 469 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 470 — Information From Taxpayer
• Cal. Rev. & Tax. Code § 480 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.1 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.2 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.3 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.4 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.5 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.6 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.7 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 480.8 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 481 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 482 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 482.1 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 483 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 484 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 485 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 487 — Change in Ownership Reporting
• Cal. Rev. & Tax. Code § 501 — Arbitrary and Penal Assessments
• Cal. Rev. & Tax. Code § 502 — Arbitrary and Penal Assessments
• Cal. Rev. & Tax. Code § 503 — Arbitrary and Penal Assessments
• Cal. Rev. & Tax. Code § 504 — Arbitrary and Penal Assessments
• Cal. Rev. & Tax. Code § 505 — Arbitrary and Penal Assessments
• Cal. Rev. & Tax. Code § 506 — Arbitrary and Penal Assessments
• Cal. Rev. & Tax. Code § 531 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.1 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.2 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.3 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.4 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.5 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.6 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.7 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.8 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 531.9 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 532 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 532.1 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 532.2 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 533 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 534 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 535 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 536 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 538 — Property Escaping Assessment
• Cal. Rev. & Tax. Code § 568 — Tax Deeded Property
• Cal. Rev. & Tax. Code § 601 — Assessment Roll
• Cal. Rev. & Tax. Code § 602 — Assessment Roll
• Cal. Rev. & Tax. Code § 606 — Assessment Roll
• Cal. Rev. & Tax. Code § 607 — Assessment Roll
• Cal. Rev. & Tax. Code § 607.5 — Assessment Roll
• Cal. Rev. & Tax. Code § 608 — Assessment Roll
• Cal. Rev. & Tax. Code § 609 — Assessment Roll
• Cal. Rev. & Tax. Code § 610 — Assessment Roll
• Cal. Rev. & Tax. Code § 611 — Assessment Roll
• Cal. Rev. & Tax. Code § 612 — Assessment Roll
• Cal. Rev. & Tax. Code § 613 — Assessment Roll
• Cal. Rev. & Tax. Code § 614 — Assessment Roll
• Cal. Rev. & Tax. Code § 615 — Assessment Roll
• Cal. Rev. & Tax. Code § 616 — Assessment Roll
• Cal. Rev. & Tax. Code § 617 — Assessment Roll
• Cal. Rev. & Tax. Code § 618 — Assessment Roll
• Cal. Rev. & Tax. Code § 619 — Assessment Roll
• Cal. Rev. & Tax. Code § 619.2 — Assessment Roll
• Cal. Rev. & Tax. Code § 620 — Assessment Roll
• Cal. Rev. & Tax. Code § 621 — Assessment Roll
• Cal. Rev. & Tax. Code § 623 — Assessment Roll
• Cal. Rev. & Tax. Code § 646 — Information to Other Taxing Agencies
• Cal. Rev. & Tax. Code § 647 — Information to Other Taxing Agencies
• Cal. Rev. & Tax. Code § 648 — Information to Other Taxing Agencies
• Cal. Rev. & Tax. Code § 649 — Information to Other Taxing Agencies
• Cal. Rev. & Tax. Code § 670 — Appraiser Qualifications
• Cal. Rev. & Tax. Code § 671 — Appraiser Qualifications
• Cal. Rev. & Tax. Code § 672 — Appraiser Qualifications
• Cal. Rev. & Tax. Code § 673 — Appraiser Qualifications
• Cal. Rev. & Tax. Code § 674 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 675 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 676 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 677 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 678 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 679 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 680 — Assessment Analyst Certificates
• Cal. Rev. & Tax. Code § 681 — Consultant Contracts
• Cal. Rev. & Tax. Code § 721 — General Provisions
• Cal. Rev. & Tax. Code § 721.5 — General Provisions
• Cal. Rev. & Tax. Code § 722 — General Provisions
• Cal. Rev. & Tax. Code § 722.5 — General Provisions
• Cal. Rev. & Tax. Code § 723 — General Provisions
• Cal. Rev. & Tax. Code § 723.1 — General Provisions
• Cal. Rev. & Tax. Code § 724 — General Provisions
• Cal. Rev. & Tax. Code § 725 — General Provisions
• Cal. Rev. & Tax. Code § 731 — Assessments
• Cal. Rev. & Tax. Code § 732 — Assessments
• Cal. Rev. & Tax. Code § 733 — Assessments
• Cal. Rev. & Tax. Code § 741 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 742 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 743 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 744 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 745 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 746 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 747 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 748 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 749 — Reassessments and Allocation Corrections
• Cal. Rev. & Tax. Code § 755 — Assessment Estimates and Assessment Roll
• Cal. Rev. & Tax. Code § 756 — Assessment Estimates and Assessment Roll
• Cal. Rev. & Tax. Code § 758 — Assessment Estimates and Assessment Roll