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 § 4923 — Incorrect Application of Payment on Redemption
• Cal. Rev. & Tax. Code § 4924 — Incorrect Application of Payment on Redemption
• Cal. Rev. & Tax. Code § 4925 — Incorrect Application of Payment on Redemption
• Cal. Rev. & Tax. Code § 4946 — Enforcement of Tax After Erroneous Proceedings
• Cal. Rev. & Tax. Code § 4947 — Enforcement of Tax After Erroneous Proceedings
• Cal. Rev. & Tax. Code § 4948 — Enforcement of Tax After Erroneous Proceedings
• Cal. Rev. & Tax. Code § 4985 — Generally
• Cal. Rev. & Tax. Code § 4985.05 — Generally
• Cal. Rev. & Tax. Code § 4985.1 — Generally
• Cal. Rev. & Tax. Code § 4985.2 — Generally
• Cal. Rev. & Tax. Code § 4985.3 — Generally
• Cal. Rev. & Tax. Code § 4985.5 — Generally
• Cal. Rev. & Tax. Code § 4986 — Generally
• Cal. Rev. & Tax. Code § 4986.2 — Generally
• Cal. Rev. & Tax. Code § 4986.3 — Generally
• Cal. Rev. & Tax. Code § 4986.4 — Generally
• Cal. Rev. & Tax. Code § 4986.5 — Generally
• Cal. Rev. & Tax. Code § 4986.6 — Generally
• Cal. Rev. & Tax. Code § 4986.8 — Generally
• Cal. Rev. & Tax. Code § 4987 — Generally
• Cal. Rev. & Tax. Code § 4988 — Generally
• Cal. Rev. & Tax. Code § 4990 — Generally
• Cal. Rev. & Tax. Code § 4990.3 — Generally
• Cal. Rev. & Tax. Code § 4991 — Generally
• Cal. Rev. & Tax. Code § 4992 — Generally
• Cal. Rev. & Tax. Code § 5011 — Cancellation of Assessments on State-Assessed Property
• Cal. Rev. & Tax. Code § 5012 — Cancellation of Assessments on State-Assessed Property
• Cal. Rev. & Tax. Code § 5013 — Cancellation of Assessments on State-Assessed Property
• Cal. Rev. & Tax. Code § 5014 — Cancellation of Assessments on State-Assessed Property
• Cal. Rev. & Tax. Code § 5026 — Cancellation of Assessments on Public Lands on Application of State Lands Commission
• Cal. Rev. & Tax. Code § 5027 — Cancellation of Assessments on Public Lands on Application of State Lands Commission
• Cal. Rev. & Tax. Code § 5028 — Cancellation of Assessments on Public Lands on Application of State Lands Commission
• Cal. Rev. & Tax. Code § 5029 — Cancellation of Assessments on Public Lands on Application of State Lands Commission
• Cal. Rev. & Tax. Code § 5061 — Cancellation of Assessments on Public Lands on Application of Property Owner
• Cal. Rev. & Tax. Code § 5062 — Cancellation of Assessments on Public Lands on Application of Property Owner
• Cal. Rev. & Tax. Code § 5063 — Cancellation of Assessments on Public Lands on Application of Property Owner
• Cal. Rev. & Tax. Code § 5064 — Cancellation of Assessments on Public Lands on Application of Property Owner
• Cal. Rev. & Tax. Code § 5071 — Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof
• Cal. Rev. & Tax. Code § 5072 — Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof
• Cal. Rev. & Tax. Code § 5073 — Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof
• Cal. Rev. & Tax. Code § 5081 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5082 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5082.1 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5083 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5084 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5085 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5086 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5086.1 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5086.2 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5087 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5088 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5089 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5090 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5091 — Cancellation of Taxes on Exempt Property
• Cal. Rev. & Tax. Code § 5096 — Refunds Generally
• Cal. Rev. & Tax. Code § 5096.1 — Refunds Generally
• Cal. Rev. & Tax. Code § 5096.3 — Refunds Generally
• Cal. Rev. & Tax. Code § 5096.5 — Refunds Generally
• Cal. Rev. & Tax. Code § 5096.7 — Refunds Generally
• Cal. Rev. & Tax. Code § 5096.8 — Refunds Generally
• Cal. Rev. & Tax. Code § 5097 — Refunds Generally
• Cal. Rev. & Tax. Code § 5097.02 — Refunds Generally
• Cal. Rev. & Tax. Code § 5097.03 — Refunds Generally
• Cal. Rev. & Tax. Code § 5097.2 — Refunds Generally
• Cal. Rev. & Tax. Code § 5097.3 — Refunds Generally
• Cal. Rev. & Tax. Code § 5099 — Refunds Generally
• Cal. Rev. & Tax. Code § 5100 — Refunds Generally
• Cal. Rev. & Tax. Code § 5101 — Refunds Generally
• Cal. Rev. & Tax. Code § 5102 — Refunds Generally
• Cal. Rev. & Tax. Code § 5103 — Refunds Generally
• Cal. Rev. & Tax. Code § 5104 — Refunds Generally
• Cal. Rev. & Tax. Code § 5105 — Refunds Generally
• Cal. Rev. & Tax. Code § 5106 — Refunds Generally
• Cal. Rev. & Tax. Code § 5107 — Refunds Generally
• Cal. Rev. & Tax. Code § 5108 — Refunds Generally
• Cal. Rev. & Tax. Code § 5109 — Refunds Generally
• Cal. Rev. & Tax. Code § 5140 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5141 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5142 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5143 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5144 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5145 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5145.5 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5146 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5147 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5148 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5149 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5149.5 — Refund Actions by Taxpayers
• Cal. Rev. & Tax. Code § 5150.5 — Interest on Refunds
• Cal. Rev. & Tax. Code § 5151 — Interest on Refunds
• Cal. Rev. & Tax. Code § 5152 — Interest on Refunds
• Cal. Rev. & Tax. Code § 5153 — Interest on Refunds
• Cal. Rev. & Tax. Code § 5161 — Action by Public Agency
• Cal. Rev. & Tax. Code § 5170 — Scope of Judicial Review of Assessments in Refund Actions
• Cal. Rev. & Tax. Code § 5301 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5302 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5303 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5304 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5331 — Exemptions
• Cal. Rev. & Tax. Code § 5332 — Exemptions
• Cal. Rev. & Tax. Code § 5362 — Assessment
• Cal. Rev. & Tax. Code § 5363 — Assessment
• Cal. Rev. & Tax. Code § 5364 — Assessment
• Cal. Rev. & Tax. Code § 5365 — Assessment
• Cal. Rev. & Tax. Code § 5366 — Assessment
• Cal. Rev. & Tax. Code § 5367 — Assessment
• Cal. Rev. & Tax. Code § 5368 — Assessment
• Cal. Rev. & Tax. Code § 5391 — Levy
• Cal. Rev. & Tax. Code § 5392 — Levy
• Cal. Rev. & Tax. Code § 5451 — Distribution
• Cal. Rev. & Tax. Code § 5452 — Distribution
• Cal. Rev. & Tax. Code § 5453 — Distribution
• Cal. Rev. & Tax. Code § 5454 — Distribution
• Cal. Rev. & Tax. Code § 5455 — Distribution
• Cal. Rev. & Tax. Code § 5456 — Distribution
• Cal. Rev. & Tax. Code § 5701 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5702 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5703 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5704 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5705 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5706 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5707 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5710 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5711 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5712 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5713 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5714 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5715 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5716 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5716.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5717 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5718 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5719 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5720 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5720.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5720.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5721 — Imposition of Tax
• Cal. Rev. & Tax. Code § 5722 — Imposition of Tax
• Cal. Rev. & Tax. Code § 5741 — Exemptions
• Cal. Rev. & Tax. Code § 5761 — Collection
• Cal. Rev. & Tax. Code § 5762 — Collection
• Cal. Rev. & Tax. Code § 5763 — Collection
• Cal. Rev. & Tax. Code § 5764 — Collection
• Cal. Rev. & Tax. Code § 5765 — Collection
• Cal. Rev. & Tax. Code § 5766 — Collection
• Cal. Rev. & Tax. Code § 5767 — Collection
• Cal. Rev. & Tax. Code § 5768 — Collection
• Cal. Rev. & Tax. Code § 5781 — Administration
• Cal. Rev. & Tax. Code § 5782 — Administration
• Cal. Rev. & Tax. Code § 5783 — Administration
• Cal. Rev. & Tax. Code § 5790 — Administration
• Cal. Rev. & Tax. Code § 5800 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5801 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5802 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5803 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5804 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5805 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 5810 — Determination of Taxable Values
• Cal. Rev. & Tax. Code § 5811 — Determination of Taxable Values
• Cal. Rev. & Tax. Code § 5812 — Determination of Taxable Values
• Cal. Rev. & Tax. Code § 5813 — Determination of Taxable Values
• Cal. Rev. & Tax. Code § 5814 — Change in Ownership
• Cal. Rev. & Tax. Code § 5815 — Change in Ownership
• Cal. Rev. & Tax. Code § 5825 — New Construction
• Cal. Rev. & Tax. Code § 5830 — Collection of Taxes on Mobilehomes
• Cal. Rev. & Tax. Code § 5831 — Collection of Taxes on Mobilehomes
• Cal. Rev. & Tax. Code § 5832 — Collection of Taxes on Mobilehomes
• Cal. Rev. & Tax. Code § 5840 — Administrative and Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 5841 — Administrative and Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 5842 — Administrative and Miscellaneous Provisions
• Cal. Rev. & Tax. Code § 5900 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5901 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5902 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5903 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5904 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5905 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5906 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5907 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5908 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5909 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5910 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 5911 — PROPERTY TAXPAYERS' BILL OF RIGHTS
• Cal. Rev. & Tax. Code § 6001 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6002 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6003 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6004 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6005 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6006 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6006.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6006.3 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6006.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6006.6 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6007 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6007.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6008 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6009 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6009.1 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6009.2 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6009.5 — General Provisions and Definitions
• Cal. Rev. & Tax. Code § 6010 — General Provisions and Definitions