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 § 759 — Assessment Estimates and Assessment Roll
• Cal. Rev. & Tax. Code § 760 — Assessment Estimates and Assessment Roll
• Cal. Rev. & Tax. Code § 826 — Property Statements
• Cal. Rev. & Tax. Code § 827 — Property Statements
• Cal. Rev. & Tax. Code § 828 — Property Statements
• Cal. Rev. & Tax. Code § 829 — Property Statements
• Cal. Rev. & Tax. Code § 830 — Property Statements
• Cal. Rev. & Tax. Code § 830.1 — Property Statements
• Cal. Rev. & Tax. Code § 831 — Property Statements
• Cal. Rev. & Tax. Code § 832 — Property Statements
• Cal. Rev. & Tax. Code § 833 — Property Statements
• Cal. Rev. & Tax. Code § 834 — Property Statements
• Cal. Rev. & Tax. Code § 861 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 862 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 863 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 864 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 865 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 866 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 867 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 868 — State Assessed Property Escaping Assessment
• Cal. Rev. & Tax. Code § 982 — Generally
• Cal. Rev. & Tax. Code § 982.1 — Generally
• Cal. Rev. & Tax. Code § 983 — Generally
• Cal. Rev. & Tax. Code § 984 — Generally
• Cal. Rev. & Tax. Code § 985 — Generally
• Cal. Rev. & Tax. Code § 986 — Generally
• Cal. Rev. & Tax. Code § 987 — Generally
• Cal. Rev. & Tax. Code § 988 — Generally
• Cal. Rev. & Tax. Code § 989 — Generally
• Cal. Rev. & Tax. Code § 990 — Generally
• Cal. Rev. & Tax. Code § 994 — Generally
• Cal. Rev. & Tax. Code § 995 — Generally
• Cal. Rev. & Tax. Code § 995.2 — Generally
• Cal. Rev. & Tax. Code § 996 — Generally
• Cal. Rev. & Tax. Code § 997 — Generally
• Cal. Rev. & Tax. Code § 998 — Generally
• Cal. Rev. & Tax. Code § 1016 — Goods in Transit
• Cal. Rev. & Tax. Code § 1017 — Goods in Transit
• Cal. Rev. & Tax. Code § 1018 — Goods in Transit
• Cal. Rev. & Tax. Code § 1019 — Goods in Transit
• Cal. Rev. & Tax. Code § 1020 — Goods in Transit
• Cal. Rev. & Tax. Code § 1021 — Goods in Transit
• Cal. Rev. & Tax. Code § 1022 — Goods in Transit
• Cal. Rev. & Tax. Code § 1136 — Vessels
• Cal. Rev. & Tax. Code § 1137 — Vessels
• Cal. Rev. & Tax. Code § 1138 — Vessels
• Cal. Rev. & Tax. Code § 1139 — Vessels
• Cal. Rev. & Tax. Code § 1140 — Vessels
• Cal. Rev. & Tax. Code § 1141 — Vessels
• Cal. Rev. & Tax. Code § 1150 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1151 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1152 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1153.5 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1154 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1155 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1156 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1157 — Certificated Aircraft
• Cal. Rev. & Tax. Code § 1160 — Fractionally Owned Aircraft
• Cal. Rev. & Tax. Code § 1161 — Fractionally Owned Aircraft
• Cal. Rev. & Tax. Code § 1162 — Fractionally Owned Aircraft
• Cal. Rev. & Tax. Code § 1251 — Assessor’s Office Equipment
• Cal. Rev. & Tax. Code § 1252 — Assessor’s Office Equipment
• Cal. Rev. & Tax. Code § 1253 — Assessor’s Office Equipment
• Cal. Rev. & Tax. Code § 1254 — Assessor’s Office Equipment
• Cal. Rev. & Tax. Code § 1255 — Assessor’s Office Equipment
• Cal. Rev. & Tax. Code § 1256 — Assessor’s Office Equipment
• Cal. Rev. & Tax. Code § 1361 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1362 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1363 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1364 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1365 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1366 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1367 — Responsibility of Assessor
• Cal. Rev. & Tax. Code § 1601 — Generally
• Cal. Rev. & Tax. Code § 1602 — Generally
• Cal. Rev. & Tax. Code § 1603 — Generally
• Cal. Rev. & Tax. Code § 1603.5 — Generally
• Cal. Rev. & Tax. Code § 1604 — Generally
• Cal. Rev. & Tax. Code § 1605 — Generally
• Cal. Rev. & Tax. Code § 1605.4 — Generally
• Cal. Rev. & Tax. Code § 1605.5 — Generally
• Cal. Rev. & Tax. Code § 1605.6 — Generally
• Cal. Rev. & Tax. Code § 1606 — Generally
• Cal. Rev. & Tax. Code § 1607 — Generally
• Cal. Rev. & Tax. Code § 1608 — Generally
• Cal. Rev. & Tax. Code § 1609 — Generally
• Cal. Rev. & Tax. Code § 1609.4 — Generally
• Cal. Rev. & Tax. Code § 1609.5 — Generally
• Cal. Rev. & Tax. Code § 1609.6 — Generally
• Cal. Rev. & Tax. Code § 1609.8 — Generally
• Cal. Rev. & Tax. Code § 1610.2 — Generally
• Cal. Rev. & Tax. Code § 1610.4 — Generally
• Cal. Rev. & Tax. Code § 1610.6 — Generally
• Cal. Rev. & Tax. Code § 1610.8 — Generally
• Cal. Rev. & Tax. Code § 1611 — Generally
• Cal. Rev. & Tax. Code § 1611.5 — Generally
• Cal. Rev. & Tax. Code § 1611.6 — Generally
• Cal. Rev. & Tax. Code § 1612.5 — Generally
• Cal. Rev. & Tax. Code § 1612.7 — Generally
• Cal. Rev. & Tax. Code § 1614 — Generally
• Cal. Rev. & Tax. Code § 1615 — Generally
• Cal. Rev. & Tax. Code § 1616 — Generally
• Cal. Rev. & Tax. Code § 1620 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1621 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1622 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1622.1 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1622.2 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1622.5 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1622.6 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1623 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1623.1 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624.01 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624.02 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624.05 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624.1 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624.2 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1624.4 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1625 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1626 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1626.1 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1628 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1630 — Equalization by Assessment Appeals Board
• Cal. Rev. & Tax. Code § 1636 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1637 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1638 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1639 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1640 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1640.1 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1641 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1641.1 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1641.2 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1641.5 — Assessment Hearing Officers
• Cal. Rev. & Tax. Code § 1642 — Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
• Cal. Rev. & Tax. Code § 1643 — Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
• Cal. Rev. & Tax. Code § 1644 — Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
• Cal. Rev. & Tax. Code § 1645 — Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
• Cal. Rev. & Tax. Code § 1645.5 — Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
• Cal. Rev. & Tax. Code § 1646 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1646.1 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1647 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1648 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1649 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1650 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1651 — Duties of Auditor
• Cal. Rev. & Tax. Code § 1716 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1717 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1717.1 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1718 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1719 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1720 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1721 — Equalization with Assistance of Appraisal Commission
• Cal. Rev. & Tax. Code § 1750 — Findings and Declarations
• Cal. Rev. & Tax. Code § 1751 — Definitions
• Cal. Rev. & Tax. Code § 1752 — Establishment and Procedure
• Cal. Rev. & Tax. Code § 1752.1 — Establishment and Procedure
• Cal. Rev. & Tax. Code § 1752.2 — Establishment and Procedure
• Cal. Rev. & Tax. Code § 1752.3 — Establishment and Procedure
• Cal. Rev. & Tax. Code § 1752.4 — Establishment and Procedure
• Cal. Rev. & Tax. Code § 1753 — Organization
• Cal. Rev. & Tax. Code § 1753.1 — Organization
• Cal. Rev. & Tax. Code § 1753.2 — Organization
• Cal. Rev. & Tax. Code § 1753.3 — Organization
• Cal. Rev. & Tax. Code § 1754 — Lead Clerk
• Cal. Rev. & Tax. Code § 1755 — Admission and Withdrawal
• Cal. Rev. & Tax. Code § 1755.1 — Admission and Withdrawal
• Cal. Rev. & Tax. Code § 1756 — Repeal Date
• Cal. Rev. & Tax. Code § 1815 — Generally
• Cal. Rev. & Tax. Code § 1816 — Generally
• Cal. Rev. & Tax. Code § 1817 — Generally
• Cal. Rev. & Tax. Code § 1840 — Review of Assessment of Publicly Owned Property
• Cal. Rev. & Tax. Code § 1841 — Review of Assessment of Publicly Owned Property
• Cal. Rev. & Tax. Code § 2050 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2051 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2052 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2053 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2055 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2056 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2125 — The Equalized County Assessment Roll
• Cal. Rev. & Tax. Code § 2131 — DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
• Cal. Rev. & Tax. Code § 2132 — DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
• Cal. Rev. & Tax. Code § 2133 — DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
• Cal. Rev. & Tax. Code § 2134 — DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
• Cal. Rev. & Tax. Code § 2151 — Determination of Tax
• Cal. Rev. & Tax. Code § 2152 — Determination of Tax
• Cal. Rev. & Tax. Code § 2152.5 — Determination of Tax
• Cal. Rev. & Tax. Code § 2186 — Effect of Tax
• Cal. Rev. & Tax. Code § 2187 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.1 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.10 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.11 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.2 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.3 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.4 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.5 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.6 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.7 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.8 — Effect of Tax
• Cal. Rev. & Tax. Code § 2188.9 — Effect of Tax