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 § 2189 — Effect of Tax
• Cal. Rev. & Tax. Code § 2189.1 — Effect of Tax
• Cal. Rev. & Tax. Code § 2189.3 — Effect of Tax
• Cal. Rev. & Tax. Code § 2189.5 — Effect of Tax
• Cal. Rev. & Tax. Code § 2189.6 — Effect of Tax
• Cal. Rev. & Tax. Code § 2189.7 — Effect of Tax
• Cal. Rev. & Tax. Code § 2189.8 — Effect of Tax
• Cal. Rev. & Tax. Code § 2190 — Effect of Tax
• Cal. Rev. & Tax. Code § 2190.1 — Effect of Tax
• Cal. Rev. & Tax. Code § 2190.2 — Effect of Tax
• Cal. Rev. & Tax. Code § 2191.10 — Effect of Tax
• Cal. Rev. & Tax. Code § 2191.3 — Effect of Tax
• Cal. Rev. & Tax. Code § 2191.4 — Effect of Tax
• Cal. Rev. & Tax. Code § 2191.5 — Effect of Tax
• Cal. Rev. & Tax. Code § 2191.6 — Effect of Tax
• Cal. Rev. & Tax. Code § 2192 — Effect of Tax
• Cal. Rev. & Tax. Code § 2192.1 — Effect of Tax
• Cal. Rev. & Tax. Code § 2192.2 — Effect of Tax
• Cal. Rev. & Tax. Code § 2193 — Effect of Tax
• Cal. Rev. & Tax. Code § 2194 — Effect of Tax
• Cal. Rev. & Tax. Code § 2195 — Effect of Tax
• Cal. Rev. & Tax. Code § 2196 — Effect of Tax
• Cal. Rev. & Tax. Code § 2201 — Definitions
• Cal. Rev. & Tax. Code § 2202 — Definitions
• Cal. Rev. & Tax. Code § 2203 — Definitions
• Cal. Rev. & Tax. Code § 2204 — Definitions
• Cal. Rev. & Tax. Code § 2205 — Definitions
• Cal. Rev. & Tax. Code § 2206 — Definitions
• Cal. Rev. & Tax. Code § 2206.5 — Definitions
• Cal. Rev. & Tax. Code § 2208 — Definitions
• Cal. Rev. & Tax. Code § 2208.5 — Definitions
• Cal. Rev. & Tax. Code § 2209 — Definitions
• Cal. Rev. & Tax. Code § 2210 — Definitions
• Cal. Rev. & Tax. Code § 2211 — Definitions
• Cal. Rev. & Tax. Code § 2212 — Definitions
• Cal. Rev. & Tax. Code § 2213 — Definitions
• Cal. Rev. & Tax. Code § 2214 — Definitions
• Cal. Rev. & Tax. Code § 2215 — Definitions
• Cal. Rev. & Tax. Code § 2216 — Definitions
• Cal. Rev. & Tax. Code § 2227 — General Provisions
• Cal. Rev. & Tax. Code § 2228 — General Provisions
• Cal. Rev. & Tax. Code § 2228.1 — General Provisions
• Cal. Rev. & Tax. Code § 2229 — General Provisions
• Cal. Rev. & Tax. Code § 2230 — General Provisions
• Cal. Rev. & Tax. Code § 2230.5 — General Provisions
• Cal. Rev. & Tax. Code § 2232 — General Provisions
• Cal. Rev. & Tax. Code § 2233 — General Provisions
• Cal. Rev. & Tax. Code § 2235 — General Provisions
• Cal. Rev. & Tax. Code § 2237.2 — General Provisions
• Cal. Rev. & Tax. Code § 2237.4 — General Provisions
• Cal. Rev. & Tax. Code § 2237.5 — General Provisions
• Cal. Rev. & Tax. Code § 2240 — Method of Providing Reimbursement Revenue for Costs Mandated by State
• Cal. Rev. & Tax. Code § 2241 — Method of Providing Reimbursement Revenue for Costs Mandated by State
• Cal. Rev. & Tax. Code § 2242 — Method of Providing Reimbursement Revenue for Costs Mandated by State
• Cal. Rev. & Tax. Code § 2243 — Method of Providing Reimbursement Revenue for Costs Mandated by State
• Cal. Rev. & Tax. Code § 2244 — Method of Providing Reimbursement Revenue for Costs Mandated by State
• Cal. Rev. & Tax. Code § 2246.2 — Method of Providing Reimbursement Revenue for Costs Mandated by State
• Cal. Rev. & Tax. Code § 2260 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2260.5 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2261 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2261.1 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2261.2 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2262 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2262.2 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2263 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2263.1 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2263.2 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2263.4 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2264 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2265 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2266 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2266.1 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2266.2 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2266.5 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2267 — Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2270 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2271 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2271.1 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2271.15 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2271.2 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2272 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2273 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2273.1 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2273.2 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2274 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2275 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2276 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2277 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2278 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2279.1 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2280 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2280.01 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2280.1 — Additional Property Tax Rates
• Cal. Rev. & Tax. Code § 2285 — Tax Rate Limit Elections
• Cal. Rev. & Tax. Code § 2286 — Tax Rate Limit Elections
• Cal. Rev. & Tax. Code § 2287.5 — Tax Rate Limit Elections
• Cal. Rev. & Tax. Code § 2288 — Tax Rate Limit Elections
• Cal. Rev. & Tax. Code § 2289 — Tax Rate Limit Elections
• Cal. Rev. & Tax. Code § 2295 — Governmental Reorganization: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2296 — Governmental Reorganization: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2297 — Governmental Reorganization: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2298 — Governmental Reorganization: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2299 — Governmental Reorganization: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2305 — Functional Consolidation: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2306 — Functional Consolidation: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2307 — Functional Consolidation: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2308 — Functional Consolidation: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2309 — Functional Consolidation: Effect on Maximum Property Tax Rates
• Cal. Rev. & Tax. Code § 2325 — Reporting Tax Levies
• Cal. Rev. & Tax. Code § 2325.1 — Reporting Tax Levies
• Cal. Rev. & Tax. Code § 2326 — Reporting Tax Levies
• Cal. Rev. & Tax. Code § 2501 — Medium of Payment
• Cal. Rev. & Tax. Code § 2502 — Medium of Payment
• Cal. Rev. & Tax. Code § 2503 — Medium of Payment
• Cal. Rev. & Tax. Code § 2503.1 — Medium of Payment
• Cal. Rev. & Tax. Code § 2503.2 — Medium of Payment
• Cal. Rev. & Tax. Code § 2504 — Medium of Payment
• Cal. Rev. & Tax. Code § 2505 — Medium of Payment
• Cal. Rev. & Tax. Code § 2506 — Medium of Payment
• Cal. Rev. & Tax. Code § 2507 — Medium of Payment
• Cal. Rev. & Tax. Code § 2508 — Medium of Payment
• Cal. Rev. & Tax. Code § 2509 — Medium of Payment
• Cal. Rev. & Tax. Code § 2509.1 — Medium of Payment
• Cal. Rev. & Tax. Code § 2510 — Medium of Payment
• Cal. Rev. & Tax. Code § 2511 — Medium of Payment
• Cal. Rev. & Tax. Code § 2511.1 — Medium of Payment
• Cal. Rev. & Tax. Code § 2512 — Medium of Payment
• Cal. Rev. & Tax. Code § 2513 — Medium of Payment
• Cal. Rev. & Tax. Code § 2514 — Medium of Payment
• Cal. Rev. & Tax. Code § 2515 — Medium of Payment
• Cal. Rev. & Tax. Code § 2516 — Medium of Payment
• Cal. Rev. & Tax. Code § 2601 — Collection Generally
• Cal. Rev. & Tax. Code § 2602 — Collection Generally
• Cal. Rev. & Tax. Code § 2603 — Collection Generally
• Cal. Rev. & Tax. Code § 2604 — Collection Generally
• Cal. Rev. & Tax. Code § 2605 — Collection Generally
• Cal. Rev. & Tax. Code § 2606 — Collection Generally
• Cal. Rev. & Tax. Code § 2607 — Collection Generally
• Cal. Rev. & Tax. Code § 2607.1 — Collection Generally
• Cal. Rev. & Tax. Code § 2608 — Collection Generally
• Cal. Rev. & Tax. Code § 2609 — Collection Generally
• Cal. Rev. & Tax. Code § 2610 — Collection Generally
• Cal. Rev. & Tax. Code § 2610.5 — Collection Generally
• Cal. Rev. & Tax. Code § 2610.6 — Collection Generally
• Cal. Rev. & Tax. Code § 2611 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.1 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.2 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.3 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.4 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.5 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.6 — Collection Generally
• Cal. Rev. & Tax. Code § 2611.7 — Collection Generally
• Cal. Rev. & Tax. Code § 2612 — Collection Generally
• Cal. Rev. & Tax. Code § 2612.5 — Collection Generally
• Cal. Rev. & Tax. Code § 2612.6 — Collection Generally
• Cal. Rev. & Tax. Code § 2613 — Collection Generally
• Cal. Rev. & Tax. Code § 2614 — Collection Generally
• Cal. Rev. & Tax. Code § 2614.5 — Collection Generally
• Cal. Rev. & Tax. Code § 2615 — Collection Generally
• Cal. Rev. & Tax. Code § 2615.5 — Collection Generally
• Cal. Rev. & Tax. Code § 2615.6 — Collection Generally
• Cal. Rev. & Tax. Code § 2616 — Collection Generally
• Cal. Rev. & Tax. Code § 2617 — Collection Generally
• Cal. Rev. & Tax. Code § 2618 — Collection Generally
• Cal. Rev. & Tax. Code § 2619 — Collection Generally
• Cal. Rev. & Tax. Code § 2621 — Collection Generally
• Cal. Rev. & Tax. Code § 2623 — Collection Generally
• Cal. Rev. & Tax. Code § 2624 — Collection Generally
• Cal. Rev. & Tax. Code § 2626 — Collection Generally
• Cal. Rev. & Tax. Code § 2627 — Collection Generally
• Cal. Rev. & Tax. Code § 2628 — Collection Generally
• Cal. Rev. & Tax. Code § 2629 — Collection Generally
• Cal. Rev. & Tax. Code § 2630 — Collection Generally
• Cal. Rev. & Tax. Code § 2631 — Collection Generally
• Cal. Rev. & Tax. Code § 2632 — Collection Generally
• Cal. Rev. & Tax. Code § 2633 — Collection Generally
• Cal. Rev. & Tax. Code § 2634 — Collection Generally
• Cal. Rev. & Tax. Code § 2635 — Collection Generally
• Cal. Rev. & Tax. Code § 2635.5 — Collection Generally
• Cal. Rev. & Tax. Code § 2636 — Collection Generally
• Cal. Rev. & Tax. Code § 2700 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2700.1 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2701 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2702 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2703 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2704 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2705 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2705.5 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2706 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2707 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2708 — Collection in Equal Installments
• Cal. Rev. & Tax. Code § 2780 — Return of Replicated Property Tax Payments
• Cal. Rev. & Tax. Code § 2780.5 — Return of Replicated Property Tax Payments
• Cal. Rev. & Tax. Code § 2781 — Return of Replicated Property Tax Payments
• Cal. Rev. & Tax. Code § 2781.5 — Return of Replicated Property Tax Payments
• Cal. Rev. & Tax. Code § 2782 — Return of Replicated Property Tax Payments
• Cal. Rev. & Tax. Code § 2783 — Return of Replicated Property Tax Payments
• Cal. Rev. & Tax. Code § 2801 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 2802 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 2811 — Payments