BlackletterCalifornia law

Revenue and Taxation Code

§§ 1–61050 · 7,319 sections · open a heading for everything below it

  1. GENERAL PROVISIONS §§ 1–41 · 45 sections
  2. DIVISION 1. PROPERTY TAXATION §§ 50–5911 · 1,736 sections
    1. PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION §§ 50–100.96 · 178 sections
      1. CHAPTER 1. Base Year Values §§ 50–53 · 5 sections
      2. CHAPTER 2. Change in Ownership and Purchase §§ 60–69.6 · 23 sections
      3. CHAPTER 3. New Construction §§ 70–74.8 · 11 sections
      4. CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date §§ 75–75.80 · 40 sections
      5. CHAPTER 4. Assessment Appeals §§ 80–82 · 3 sections
      6. CHAPTER 5. Taxpayer Reporting § 90 · 1 section
      7. CHAPTER 5.5. Property Tax Rates § 93 · 1 section
      8. CHAPTER 6. Allocation of Property Tax Revenue §§ 95–100.96 · 94 sections
    2. PART 1. GENERAL PROVISIONS §§ 101–198.1 · 208 sections
      1. CHAPTER 1. Construction §§ 101–136 · 40 sections
      2. CHAPTER 2. Administrative Provisions §§ 155–169 · 18 sections
      3. CHAPTER 2.5. Disaster Relief §§ 170–171.5 · 4 sections
      4. CHAPTER 2.6. Disaster Relief for Manufactured Homes §§ 172–172.1 · 2 sections
      5. CHAPTER 3. Limitation of Actions §§ 175–177 · 2 sections
      6. CHAPTER 4. Disaster Relief §§ 181–191 · 13 sections
      7. CHAPTER 5. Disaster Relief: Tax Deferral §§ 194–196.99 · 118 sections
      8. CHAPTER 6. Earthquake and Fire Disaster Relief §§ 197–198.1 · 11 sections
    3. PART 2. ASSESSMENT §§ 201–1367 · 441 sections
      1. CHAPTER 1. Taxation Base §§ 201–287 · 160 sections
      2. CHAPTER 2. Legal Description of Lands for Assessment Purposes §§ 321–328 · 10 sections
      3. CHAPTER 3. Assessment Generally §§ 401–681 · 175 sections
      4. CHAPTER 4. Assessment by State Board of Equalization Generally §§ 721–868 · 43 sections
      5. CHAPTER 5. Special Types of Property §§ 982–1162 · 40 sections
      6. CHAPTER 6. Assessor’s Office Equipment §§ 1251–1256 · 6 sections
      7. CHAPTER 7. Responsibility of Assessor §§ 1361–1367 · 7 sections
    4. PART 3. EQUALIZATION §§ 1601–2125 · 106 sections
      1. CHAPTER 1. Equalization by County Board of Equalization §§ 1601–1721 · 79 sections
      2. CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards §§ 1750–1756 · 15 sections
      3. CHAPTER 2. Equalization by State Board of Equalization §§ 1815–1841 · 5 sections
      4. CHAPTER 3. The Equalized County Assessment Roll §§ 2050–2125 · 7 sections
    5. PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES §§ 2131–2134 · 4 sections
    6. PART 4. LEVY OF TAX §§ 2151–2326 · 128 sections
      1. CHAPTER 1. Determination of Tax §§ 2151–2152.5 · 3 sections
      2. CHAPTER 2. Effect of Tax §§ 2186–2196 · 36 sections
      3. CHAPTER 3. Reimbursement for Costs Mandated by the State §§ 2201–2326 · 89 sections
    7. PART 5. COLLECTION OF TAXES §§ 2501–3205 · 163 sections
      1. CHAPTER 1. Medium of Payment §§ 2501–2516 · 20 sections
      2. CHAPTER 2. Collection Generally §§ 2601–2636 · 49 sections
      3. CHAPTER 2.1. Collection in Equal Installments §§ 2700–2708 · 11 sections
      4. CHAPTER 2.3. Return of Replicated Property Tax Payments §§ 2780–2783 · 6 sections
      5. CHAPTER 3. Collection of Part of an Assessment §§ 2801–2827 · 10 sections
      6. CHAPTER 3.3. Collection of Taxes §§ 2851–2862 · 11 sections
      7. CHAPTER 4. Collection on the Unsecured Roll §§ 2901–2963 · 37 sections
      8. CHAPTER 5. Suits for Taxes §§ 3002–3007 · 6 sections
      9. CHAPTER 6. Unsecured Roll Summary Judgment §§ 3101–3107 · 8 sections
      10. CHAPTER 7. Warrant for Collection of Taxes §§ 3201–3204 · 4 sections
      11. CHAPTER 8. Tax Delinquent Vessels § 3205 · 1 section
    8. PART 6. TAX SALES §§ 3351–3972 · 153 sections
      1. CHAPTER 1. Publication of Delinquent List and Notice of Sale §§ 3351–3385 · 20 sections
      2. CHAPTER 2. Sale by Operation of Law §§ 3436–3444 · 9 sections
      3. CHAPTER 2.2. Medium of Payment §§ 3451–3456 · 4 sections
      4. CHAPTER 7. Sale to Private Parties After Deed to State §§ 3691–3731.1 · 60 sections
      5. CHAPTER 8. Deed to State, County or Public Agencies §§ 3771–3841 · 37 sections
      6. CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State §§ 3950–3972 · 23 sections
    9. PART 7. REDEMPTION §§ 4101–4379 · 58 sections
      1. CHAPTER 1. Redemption Generally §§ 4101–4116 · 22 sections
      2. CHAPTER 2. Redemption of Part of Assessment §§ 4131–4159 · 13 sections
      3. CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments §§ 4186–4337 · 15 sections
      4. CHAPTER 4. Preparation of Abstract Lists §§ 4372–4379 · 8 sections
    10. PART 7.5. TAX CERTIFICATES §§ 4501–4531 · 19 sections
      1. CHAPTER 1. General Definitions §§ 4501–4505 · 5 sections
      2. CHAPTER 2. Authorization and Administration §§ 4511–4513 · 3 sections
      3. CHAPTER 3. Sale of Tax Certificates §§ 4521–4531 · 11 sections
    11. PART 8. DISTRIBUTION §§ 4651–4717 · 56 sections
      1. CHAPTER 1. Generally §§ 4651–4651.4 · 3 sections
      2. CHAPTER 1a. Secured Roll §§ 4653–4653.8 · 6 sections
      3. CHAPTER 1b. Unsecured Roll §§ 4655–4655.4 · 3 sections
      4. CHAPTER 1c. Redemptions §§ 4656–4656.7 · 8 sections
      5. CHAPTER 1d. Delinquent Unsecured Roll §§ 4658–4658.4 · 3 sections
      6. CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property §§ 4671–4676 · 12 sections
      7. CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds §§ 4701–4717 · 21 sections
    12. PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS §§ 4801–5170 · 134 sections
      1. CHAPTER 1. General Provisions §§ 4801–4808 · 6 sections
      2. CHAPTER 2. Corrections §§ 4831–4925 · 37 sections
      3. CHAPTER 3. Enforcement of Tax After Erroneous Proceedings §§ 4946–4948 · 3 sections
      4. CHAPTER 4. Cancellations §§ 4985–5091 · 48 sections
      5. CHAPTER 5. Refunds §§ 5096–5170 · 40 sections
    13. PART 10. AIRCRAFT ASSESSMENT AND TAXATION §§ 5301–5456 · 21 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 5301–5304 · 4 sections
      2. CHAPTER 2. Exemptions §§ 5331–5332 · 2 sections
      3. CHAPTER 3. Assessment §§ 5362–5368 · 7 sections
      4. CHAPTER 4. Levy §§ 5391–5392 · 2 sections
      5. CHAPTER 6. Distribution §§ 5451–5456 · 6 sections
    14. PART 12. TAXATION OF RACEHORSES §§ 5701–5790 · 36 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 5701–5720.6 · 21 sections
      2. CHAPTER 2. Imposition of Tax §§ 5721–5722 · 2 sections
      3. CHAPTER 3. Exemptions § 5741 · 1 section
      4. CHAPTER 4. Collection §§ 5761–5768 · 8 sections
      5. CHAPTER 5. Administration §§ 5781–5790 · 4 sections
    15. PART 13. TAXATION OF MANUFACTURED HOMES §§ 5800–5842 · 19 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 5800–5805 · 6 sections
      2. CHAPTER 2. Determination of Taxable Values §§ 5810–5813 · 4 sections
      3. CHAPTER 3. Change in Ownership §§ 5814–5815 · 2 sections
      4. CHAPTER 4. New Construction § 5825 · 1 section
      5. CHAPTER 5. Collection of Taxes on Mobilehomes §§ 5830–5832 · 3 sections
      6. CHAPTER 6. Administrative and Miscellaneous Provisions §§ 5840–5842 · 3 sections
    16. PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS §§ 5900–5911 · 12 sections
  3. DIVISION 2. OTHER TAXES §§ 6001–61050 · 5,538 sections
    1. PART 1. SALES AND USE TAXES §§ 6001–7176 · 539 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 6001–6024 · 69 sections
      2. CHAPTER 1.5. Streamlined Sales Tax Project §§ 6025–6031 · 7 sections
      3. CHAPTER 1.7. Marketplace Facilitator Act §§ 6040–6049.5 · 14 sections
      4. CHAPTER 2. The Sales Tax §§ 6051–6172 · 53 sections
      5. CHAPTER 3. The Use Tax §§ 6201–6249 · 35 sections
      6. CHAPTER 3.3. Vehicle Smog Impact Fee § 6263 · 1 section
      7. CHAPTER 3.5. Vehicles, Vessels and Aircraft §§ 6271–6295 · 17 sections
      8. CHAPTER 4. Exemptions §§ 6351–6423 · 115 sections
      9. CHAPTER 5. Determinations §§ 6451–6597 · 79 sections
      10. CHAPTER 6. Collection of Tax §§ 6701–6850 · 41 sections
      11. CHAPTER 7. Overpayments and Refunds §§ 6901–6981 · 32 sections
      12. CHAPTER 8. Administration §§ 7051–7099.1 · 53 sections
      13. CHAPTER 9. Disposition of Proceeds §§ 7101–7107 · 14 sections
      14. CHAPTER 10. Violations §§ 7152–7157 · 8 sections
      15. CHAPTER 11. Res Judicata § 7176 · 1 section
    2. PART 1.5. UNIFORM LOCAL SALES AND USE TAXES §§ 7200–7226 · 30 sections
      1. CHAPTER 1. General Provisions §§ 7200–7213 · 24 sections
      2. CHAPTER 2. Bradley-Burns Bill of Rights §§ 7221–7226 · 6 sections
    3. PART 1.55. MOTOR CARRIERS §§ 7231–7238 · 8 sections
      1. CHAPTER 1. Motor Carriers of Property Permit Fee §§ 7231–7236 · 6 sections
      2. CHAPTER 2. Motor Carrier Safety Improvement Fund §§ 7237–7238 · 2 sections
    4. PART 1.6. TRANSACTIONS AND USE TAXES §§ 7251–7279.6 · 27 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 7251–7254 · 5 sections
      2. CHAPTER 2. Imposition of Tax §§ 7261–7269 · 8 sections
      3. CHAPTER 3. Administration §§ 7270–7274 · 8 sections
      4. CHAPTER 4. Refunds of Unconstitutional Taxes §§ 7275–7279.6 · 6 sections
    5. PART 1.7. ADDITIONAL LOCAL TAXES §§ 7280–7300.6 · 129 sections
      1. CHAPTER 1. Occupancy Taxes §§ 7280–7283.51 · 8 sections
      2. CHAPTER 1.5. Local Agency Levy Powers And Limitations §§ 7284–7284.7 · 8 sections
      3. CHAPTER 1.8. Keep Groceries Affordable Act of 2018 §§ 7284.8–7284.16 · 8 sections
      4. CHAPTER 2. Counties Transactions and Use Tax §§ 7285–7285.8 · 4 sections
      5. CHAPTER 2.3. Cities Transactions And Use Taxes §§ 7285.9–7285.92 · 3 sections
      6. CHAPTER 2.4. County of Los Angeles Transactions and Use Tax §§ 7286.01–7286.02 · 2 sections
      7. CHAPTER 2.5. County of Los Angeles Transactions and Use Tax § 7286.03 · 1 section
      8. CHAPTER 2.6. Calexico Transactions and Use Tax §§ 7286.20–7286.21 · 2 sections
      9. CHAPTER 2.64. Qualified City Transactions And Use Taxes § 7286.24 · 1 section
      10. CHAPTER 2.65. Avalon Transactions and Use Tax §§ 7286.25–7286.26 · 2 sections
      11. CHAPTER 2.66. Santa Fe Springs Transactions and Use Tax §§ 7286.27–7286.28 · 2 sections
      12. CHAPTER 2.7. San Diego County Justice Facilities Financing Act §§ 7286.30–7286.38 · 9 sections
      13. CHAPTER 2.8. Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness § 7286.40 · 1 section
      14. CHAPTER 2.85. Fresno Zoological Tax § 7286.43 · 1 section
      15. CHAPTER 2.87. City of Visalia Transactions and Use Tax § 7286.44 · 1 section
      16. CHAPTER 2.9. Clearlake Transactions and Use Tax § 7286.45 · 1 section
      17. CHAPTER 2.91. Clovis Transactions and Use Tax § 7286.48 · 1 section
      18. CHAPTER 2.92. Fort Bragg Transactions and Use Tax § 7286.50 · 1 section
      19. CHAPTER 2.93. Woodland Transactions and Use Tax § 7286.52 · 1 section
      20. CHAPTER 2.94. San Joaquin County Transactions and Use Tax § 7286.55 · 1 section
      21. CHAPTER 2.95. Peninsula Corridor Joint Powers Board § 7286.65 · 1 section
      22. CHAPTER 2.97. Placerville Transactions and Use Tax § 7286.70 · 1 section
      23. CHAPTER 2.98. County Transactions and Use Tax for Library Programs § 7286.59 · 1 section
      24. CHAPTER 2.985. West Sacramento Transactions and Use Tax § 7286.75 · 1 section
      25. CHAPTER 2.99. Sebastopol Transactions and Use Tax § 7286.80 · 1 section
      26. CHAPTER 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes § 7286.90 · 1 section
      27. CHAPTER 2.12. Truckee Transactions and Use Tax § 7286.60 · 1 section
      28. CHAPTER 3. Graffiti Prevention Tax §§ 7287–7287.10 · 7 sections
      29. CHAPTER 3.10. City of Victorville Transactions and Use Tax §§ 7287.11–7287.12 · 2 sections
      30. CHAPTER 3.11. City of Lancaster Transactions and Use Tax §§ 7287.13–7287.14 · 2 sections
      31. CHAPTER 3.12. City of Palmdale Transactions and Use Tax §§ 7287.15–7287.16 · 2 sections
      32. CHAPTER 3.13. City of Hercules Transactions and Use Tax § 7287.17 · 1 section
      33. CHAPTER 3.14. County of Santa Barbara Transactions and Use Tax § 7287.18 · 1 section
      34. CHAPTER 3.15. City of Carpinteria Transactions and Use Tax § 7287.19 · 1 section
      35. CHAPTER 3.16. City of Santa Maria Transactions and Use Tax § 7287.20 · 1 section
      36. CHAPTER 3.18. County of Contra Costa Transactions and Use Tax § 7287.22 · 1 section
      37. CHAPTER 3.2. City of Palo Alto Transactions and Use Tax § 7287.24 · 1 section
      38. CHAPTER 3.21. City of Los Altos Transactions and Use Tax § 7287.25 · 1 section
      39. CHAPTER 3.22. City of Santa Rosa Transactions and Use Tax § 7287.26 · 1 section
      40. CHAPTER 3.23. City of Rohnert Park Transactions and Use Tax § 7287.27 · 1 section
      41. CHAPTER 3.24. Town of Los Gatos Transactions and Use Tax § 7287.28 · 1 section
      42. CHAPTER 3.25. City of Pacifica Transactions and Use Tax § 7287.29 · 1 section
      43. CHAPTER 3.26. City of San Gabriel Transactions and Use Tax § 7287.30 · 1 section
      44. CHAPTER 3.27. City of San Pablo Transactions and Use Tax § 7287.31 · 1 section
      45. CHAPTER 3.5. Local Public Finance §§ 7288.1–7288.6 · 6 sections
      46. CHAPTER 3.6. Davis Transactions and Use Tax § 7290 · 1 section
      47. CHAPTER 3.65. Solano County Transactions and Use Tax § 7290.5 · 1 section
      48. CHAPTER 3.73. Local Government Finance in the County of Alameda §§ 7292.2–7292.3 · 2 sections
      49. CHAPTER 3.74. Local Government Finance in the County of Santa Clara §§ 7292.4–7292.41 · 2 sections
      50. CHAPTER 3.74.1. Local Government Finance in the City of Campbell Transactions and Use Tax §§ 7292.42–7292.43 · 2 sections
      51. CHAPTER 3.75. Local Government Finance in the City of Alameda §§ 7292.5–7292.6 · 2 sections
      52. CHAPTER 3.76. Sonoma County Transactions and Use Tax § 7292.8 · 1 section
      53. CHAPTER 3.77. Local Government Finance in the City of Pinole Transactions and Use Tax §§ 7292.9.1–7292.9.2 · 2 sections
      54. CHAPTER 3.8. Local Government Finance in the City of El Cerrito §§ 7293–7294 · 2 sections
      55. CHAPTER 3.81. County of Solano Transactions and Use Tax for General or Specific Purposes §§ 7294.1–7294.2 · 2 sections
      56. CHAPTER 3.82. Local Government Finance in the Cities within the County of Solano §§ 7294.3–7294.4 · 2 sections
      57. CHAPTER 3.83. San Luis Obispo Council of Governments Transactions and Use Tax § 7294.5 · 1 section
      58. CHAPTER 3.85. County of Santa Cruz Transactions and Use Tax § 7294.7 · 1 section
      59. CHAPTER 3.9. Local Government Finance in the County of San Mateo §§ 7295–7296 · 2 sections
      60. CHAPTER 3.91. Local Government Finance in the County of Monterey §§ 7297–7298 · 2 sections
      61. CHAPTER 3.92. Local Government Finance in the City of Berkeley § 7299 · 1 section
      62. CHAPTER 3.93. Local Government Finance in the County of Ventura §§ 7300–7300.1 · 2 sections
      63. CHAPTER 3.94. Local Government Finance in the County of Humboldt §§ 7300.3–7300.4 · 2 sections
      64. CHAPTER 3.95. Monterey-Salinas Transit District Transactions and Use Tax §§ 7300.5–7300.6 · 2 sections
    6. PART 2. MOTOR VEHICLE FUEL TAX LAW §§ 7301–8526 · 316 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 7301–7345 · 46 sections
      2. CHAPTER 2. Imposition of Tax §§ 7360–7373 · 16 sections
      3. CHAPTER 2.5. Aircraft Jet Fuel Tax §§ 7385–7398 · 14 sections
      4. CHAPTER 3. Exemptions §§ 7401–7405 · 7 sections
      5. CHAPTER 4. Licenses and Bonds §§ 7451–7520 · 18 sections
      6. CHAPTER 5. Determinations and Payments §§ 7651–7732 · 69 sections
      7. CHAPTER 6. Collection of Tax §§ 7851–7983 · 32 sections
      8. CHAPTER 7. Overpayments and Refunds §§ 8101–8191 · 36 sections
      9. CHAPTER 8. Administration §§ 8251–8277 · 27 sections
      10. CHAPTER 9. Records §§ 8301–8304 · 4 sections
      11. CHAPTER 10. Distribution of Proceeds §§ 8351–8360 · 13 sections
      12. CHAPTER 11. Violations §§ 8401–8407 · 7 sections
      13. CHAPTER 12. Metropolitan Transportation Commission §§ 8500–8526 · 27 sections
    7. PART 3. USE FUEL TAX §§ 8601–9355 · 198 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 8601–8621 · 17 sections
      2. CHAPTER 2. Imposition of Tax §§ 8651–8657 · 14 sections
      3. CHAPTER 2.5. International Fuel Tax Agreement § 8691 · 1 section
      4. CHAPTER 3. Permits §§ 8701–8716 · 14 sections
      5. CHAPTER 3.5. Collection of Tax by Vendor §§ 8732–8735 · 6 sections
      6. CHAPTER 4. Determinations §§ 8751–8880 · 44 sections
      7. CHAPTER 5. Collection of Tax §§ 8951–9036 · 36 sections
      8. CHAPTER 6. Overpayments and Refunds §§ 9151–9196 · 21 sections
      9. CHAPTER 7. Administration §§ 9251–9278 · 35 sections
      10. CHAPTER 8. Distribution of Proceeds §§ 9301–9304 · 4 sections
      11. CHAPTER 9. Violations §§ 9351–9355 · 6 sections
    8. PART 3.5. FUEL TAX AGREEMENTS §§ 9401–9433 · 10 sections
      1. CHAPTER 1. Fuel Tax Agreements § 9401 · 1 section
      2. CHAPTER 2. The International Fuel Tax Agreement §§ 9405–9433 · 9 sections
    9. PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION §§ 9501–9507 · 8 sections
    10. PART 5. VEHICLE LICENSE FEE §§ 10701–11053 · 78 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 10701–10706 · 6 sections
      2. CHAPTER 2. Imposition of Fee §§ 10751–10789 · 37 sections
      3. CHAPTER 3. Collections and Refunds §§ 10851–10902 · 14 sections
      4. CHAPTER 4. Administration §§ 10951–10952 · 2 sections
      5. CHAPTER 5. Distribution of Proceeds §§ 11001–11006 · 15 sections
      6. CHAPTER 6. Transportation Improvement Fee §§ 11050–11053 · 4 sections
    11. PART 5.5. LOCAL VEHICLE LICENSE FEES §§ 11101–11108 · 8 sections
    12. PART 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE §§ 11151–11156 · 7 sections
    13. PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT §§ 11160–11167 · 9 sections
    14. PART 6. PRIVATE RAILROAD CAR TAX §§ 11201–11702 · 105 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 11201–11206 · 6 sections
      2. CHAPTER 2. Assessments §§ 11251–11354 · 31 sections
      3. CHAPTER 3. Levy and Payment of Tax §§ 11401–11409 · 9 sections
      4. CHAPTER 3.5. Corrections §§ 11426–11430 · 5 sections
      5. CHAPTER 4. Collection of Tax §§ 11451–11534 · 29 sections
      6. CHAPTER 5. Overpayments and Refunds §§ 11551–11597 · 15 sections
      7. CHAPTER 6. Administration §§ 11651–11657 · 8 sections
      8. CHAPTER 7. Disposition of Proceeds §§ 11701–11702 · 2 sections
    15. PART 6.7. DOCUMENTARY TRANSFER TAX ACT §§ 11901–11935 · 23 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 11901–11903 · 3 sections
      2. CHAPTER 2. Authorization for Tax §§ 11911–11913 · 4 sections
      3. CHAPTER 3. Exemptions §§ 11921–11930.5 · 11 sections
      4. CHAPTER 4. Administration §§ 11931–11935 · 5 sections
    16. PART 7. INSURANCE TAXATION §§ 12001–13170 · 135 sections
      1. CHAPTER 1. General Provisions §§ 12001–12009 · 9 sections
      2. CHAPTER 2. Ocean Marine Insurance §§ 12071–12107 · 15 sections
      3. CHAPTER 3. All Insurance Other Than Ocean Marine §§ 12201–12260 · 27 sections
      4. CHAPTER 3.5. Retaliatory Taxes, Licenses and Fees §§ 12281–12289 · 4 sections
      5. CHAPTER 4. Assessment and Effect of Tax §§ 12301–12495 · 31 sections
      6. CHAPTER 5. Payment and Collection §§ 12601–12691 · 19 sections
      7. CHAPTER 6. Suspension of Rights of Delinquent Insurers §§ 12801–12834 · 6 sections
      8. CHAPTER 7. Cancellations and Refunds §§ 12951–12984 · 12 sections
      9. CHAPTER 8. Taxpayers’ Suits §§ 13101–13108 · 8 sections
      10. CHAPTER 9. Disposition of Proceeds §§ 13151–13153 · 3 sections
      11. CHAPTER 10. Administration § 13170 · 1 section
    17. PART 7.5. NONADMITTED INSURANCE TAX §§ 13201–13222 · 6 sections
    18. PART 8. PROHIBITION OF GIFT AND DEATH TAXES §§ 13301–14302 · 109 sections
      1. CHAPTER 1. Imposition of Tax §§ 13301–13304 · 4 sections
      2. CHAPTER 2. Definitions §§ 13401–13411 · 11 sections
      3. CHAPTER 3. Returns §§ 13501–13510 · 5 sections
      4. CHAPTER 4. Deficiency Determination §§ 13516–13520 · 5 sections
      5. CHAPTER 5. Payment of Tax §§ 13530–13557 · 11 sections
      6. CHAPTER 6. Refunds §§ 13560–13563 · 4 sections
      7. CHAPTER 7. Collection of Tax §§ 13601–13830.13 · 47 sections
      8. CHAPTER 8. Court Jurisdiction and Procedure Generally §§ 14000–14013 · 7 sections
      9. CHAPTER 9. Administration §§ 14101–14252 · 13 sections
      10. CHAPTER 10. Disposition of Proceeds §§ 14301–14302 · 2 sections
    19. PART 9.5. GENERATION SKIPPING TRANSFER TAX §§ 16700–16950 · 44 sections
      1. CHAPTER 1. Definitions §§ 16700–16704 · 5 sections
      2. CHAPTER 2. Imposition of the Tax §§ 16710–16734 · 9 sections
      3. CHAPTER 3. Payment of Tax §§ 16750–16761 · 6 sections
      4. CHAPTER 4. Collection of Tax §§ 16800–16830 · 5 sections
      5. CHAPTER 5. Refunds §§ 16850–16870 · 7 sections
      6. CHAPTER 6. Court Jurisdiction and Procedure Generally §§ 16880–16890 · 3 sections
      7. CHAPTER 7. Administration §§ 16900–16911 · 8 sections
      8. CHAPTER 8. Disposition of Proceeds § 16950 · 1 section
    20. PART 10. PERSONAL INCOME TAX §§ 17001–18181 · 440 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 17001–17039.6 · 61 sections
      2. CHAPTER 2. Imposition of Tax §§ 17041–17061 · 47 sections
      3. CHAPTER 2.1. Alternative Minimum Tax §§ 17062–17063 · 5 sections
      4. CHAPTER 2.6. Special Tax Credit
      5. CHAPTER 3. Computation of Taxable Income §§ 17071–17307 · 196 sections
      6. CHAPTER 4. Corporate Distributions and Adjustments §§ 17321–17324 · 6 sections
      7. CHAPTER 5. Deferred Compensation §§ 17501–17510 · 13 sections
      8. CHAPTER 6. Accounting Periods and Methods of Accounting §§ 17551–17570 · 16 sections
      9. CHAPTER 7. Exempt Trusts and Common Trust Funds §§ 17631–17677 · 11 sections
      10. CHAPTER 8. Natural Resources § 17681 · 1 section
      11. CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents §§ 17731–17779 · 19 sections
      12. CHAPTER 10. Partners and Partnerships §§ 17851–17859 · 9 sections
      13. CHAPTER 10.5. Tax on Limited Partnerships §§ 17935–17937 · 3 sections
      14. CHAPTER 10.6. Tax and Fees on Limited Liability Companies §§ 17941–17947 · 6 sections
      15. CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships §§ 17948–17948.3 · 3 sections
      16. CHAPTER 11. Gross Income of Nonresidents §§ 17951–17955 · 6 sections
      17. CHAPTER 12. Credit for Taxes Paid §§ 18001–18011 · 10 sections
      18. CHAPTER 13. Gain or Loss on Disposition of Property §§ 18031–18045 · 13 sections
      19. CHAPTER 14. General Rules for Determining Capital Gains and Losses §§ 18151–18181 · 15 sections
    21. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS §§ 18401–19802 · 585 sections
      1. CHAPTER 1. General Provisions §§ 18401–18417 · 18 sections
      2. CHAPTER 2. Returns §§ 18501–18677 · 83 sections
      3. CHAPTER 3. Voluntary Contributions §§ 18700–18901.9.3 · 81 sections
      4. CHAPTER 4. Payments and Assessments §§ 19001–19195 · 138 sections
      5. CHAPTER 5. Collection of Tax §§ 19201–19298 · 51 sections
      6. CHAPTER 6. Overpayments and Refunds §§ 19301–19443 · 73 sections
      7. CHAPTER 7. Administration of Tax §§ 19501–19592 · 87 sections
      8. CHAPTER 8. Disposition of Proceeds §§ 19601–19611 · 8 sections
      9. CHAPTER 9. Violations §§ 19701–19722 · 22 sections
      10. CHAPTER 9.1. Tax Amnesty §§ 19730–19738 · 8 sections
      11. CHAPTER 9.5. Tax Shelters §§ 19751–19778 · 14 sections
      12. CHAPTER 10. Res Judicata §§ 19801–19802 · 2 sections
    22. PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT §§ 19850–19854 · 5 sections
    23. PART 10.4. Small Business Relief Act §§ 19900–19907 · 5 sections
    24. PART 10.4.1. Small Business Relief Act §§ 19910–19916 · 4 sections
    25. PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW §§ 20501–20646 · 87 sections
      1. CHAPTER 1. Senior Citizens Homeowners and Renters Property Tax Assistance Law §§ 20501–20564 · 23 sections
      2. CHAPTER 2. Property Tax Postponement §§ 20581–20622 · 12 sections
      3. CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law §§ 20625–20638 · 13 sections
      4. CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law §§ 20639–20639.13 · 13 sections
      5. CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law §§ 20640–20640.12 · 13 sections
      6. CHAPTER 4. Administration §§ 20641–20646 · 13 sections
    26. PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS §§ 20800–20825 · 23 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 20800–20808 · 9 sections
      2. CHAPTER 2. Deferment §§ 20810–20817 · 8 sections
      3. CHAPTER 3. Financing §§ 20820–20825 · 6 sections
    27. PART 10.7. TAXPAYERS' BILL OF RIGHTS §§ 21001–21028 · 32 sections
    28. PART 10.8. Taxation of Anti-Weaponization Fund Payments Act § 22000 · 1 section
    29. PART 11. CORPORATION TAX LAW §§ 23001–25141 · 588 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 23001–23060 · 54 sections
      2. CHAPTER 2. The Corporation Franchise Tax §§ 23101–23364a · 65 sections
      3. CHAPTER 2.5. Alternative Minimum Tax §§ 23400–23459 · 8 sections
      4. CHAPTER 3. The Corporation Income Tax §§ 23501–23561 · 4 sections
      5. CHAPTER 3.5. Tax Credits §§ 23608–23698.1 · 25 sections
      6. CHAPTER 4. Exempt Corporations §§ 23701–23778 · 63 sections
      7. CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders §§ 23800–23813 · 13 sections
      8. CHAPTER 5. Computation of Tax When Law Changed § 24251 · 1 section
      9. CHAPTER 6. Gross Income §§ 24271–24329 · 48 sections
      10. CHAPTER 7. Net Income §§ 24341–24449 · 126 sections
      11. CHAPTER 8. Corporate Distributions and Adjustments §§ 24451–24481 · 18 sections
      12. CHAPTER 12. Deferred Compensation, Etc. §§ 24601–24612 · 4 sections
      13. CHAPTER 13. Accounting Periods and Methods of Accounting §§ 24631–24726 · 47 sections
      14. CHAPTER 14. Natural Resources § 24831 · 1 section
      15. CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts §§ 24870–24876 · 10 sections
      16. CHAPTER 15. Gain or Loss on Disposition of Property §§ 24901–24998 · 57 sections
      17. CHAPTER 17. Allocation of Income §§ 25101–25141 · 44 sections
    30. PART 13. CIGARETTE TAX §§ 30001–30483 · 273 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 30001–30019 · 18 sections
      2. CHAPTER 2. Imposition of Tax §§ 30101–30131.6 · 40 sections
      3. CHAPTER 3. Licenses, Bonds and Registration §§ 30140–30159 · 16 sections
      4. CHAPTER 3.5. Stamps and Meter Machines §§ 30161–30180 · 30 sections
      5. CHAPTER 4. Determinations §§ 30181–30285 · 52 sections
      6. CHAPTER 5. Collection of Tax §§ 30301–30358 · 25 sections
      7. CHAPTER 6. Overpayments and Refunds §§ 30361–30421 · 22 sections
      8. CHAPTER 7. Requirements for Transporters §§ 30431–30432 · 2 sections
      9. CHAPTER 7.5. Seizure and Forfeiture §§ 30435–30449 · 15 sections
      10. CHAPTER 8. Administration §§ 30451–30459.8 · 33 sections
      11. CHAPTER 9. Disposition of Proceeds §§ 30461–30462.1 · 4 sections
      12. CHAPTER 10. Violations §§ 30471–30483 · 16 sections
    31. PART 13.5. Commercial Cannabis Distribution Reporting
    32. PART 13.6 Healthy Outcomes and Prevention Education (HOPE) Act §§ 31000–31008 · 7 sections
    33. PART 13.7. Property Tax Reimbursement Law §§ 31201–31203 · 3 sections
    34. PART 14. ALCOHOLIC BEVERAGE TAX §§ 32001–32557 · 167 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 32001–32010 · 8 sections
      2. CHAPTER 2. General Exemptions §§ 32051–32054 · 4 sections
      3. CHAPTER 3. Registration and Bonds §§ 32101–32111 · 9 sections
      4. CHAPTER 4. Tax on Beer and Wine §§ 32151–32179 · 11 sections
      5. CHAPTER 5. Tax on Distilled Spirits §§ 32201–32214 · 7 sections
      6. CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits §§ 32220–32230 · 5 sections
      7. CHAPTER 6. Determinations §§ 32251–32313 · 30 sections
      8. CHAPTER 7. Collection of Tax §§ 32351–32390 · 26 sections
      9. CHAPTER 8. Overpayments and Refunds §§ 32401–32440 · 23 sections
      10. CHAPTER 9. Administration §§ 32451–32476 · 35 sections
      11. CHAPTER 10. Disposition of Proceeds §§ 32501–32502 · 2 sections
      12. CHAPTER 11. Violations §§ 32551–32557 · 7 sections
    35. PART 14.5. Cannabis Tax §§ 34010–34021.5 · 29 sections
      1. CHAPTER 1. General Provisions and Definitions § 34010 · 1 section
      2. CHAPTER 2. Cannabis Taxes §§ 34011–34012.5 · 9 sections
      3. CHAPTER 3. Administration §§ 34013–34021.5 · 19 sections
    36. PART 15. SUBSCRIPTION TELEVISION §§ 35001–35003 · 3 sections
    37. PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX §§ 36001–36043 · 17 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 36001–36006 · 3 sections
      2. CHAPTER 2. Imposition and Rate of Tax § 36011 · 1 section
      3. CHAPTER 3. Exemptions § 36021 · 1 section
      4. CHAPTER 4. Collection and Administration §§ 36031–36039 · 9 sections
      5. CHAPTER 5. Disposition of Proceeds § 36041 · 1 section
      6. CHAPTER 6. Nonpreemption § 36042 · 1 section
      7. CHAPTER 7. Authority to Enact Emergency Regulations § 36043 · 1 section
    38. PART 18.5. TIMBER YIELD TAX §§ 38101–38908 · 134 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 38101–38110 · 11 sections
      2. CHAPTER 2. Imposition of the Tax §§ 38115–38116 · 2 sections
      3. CHAPTER 3. Determination of Rates §§ 38202–38204 · 3 sections
      4. CHAPTER 4.5. Registration § 38351 · 1 section
      5. CHAPTER 5. Determinations §§ 38401–38455 · 39 sections
      6. CHAPTER 6. Collection of Taxes §§ 38501–38578 · 39 sections
      7. CHAPTER 7. Overpayments and Refunds §§ 38601–38631 · 20 sections
      8. CHAPTER 8. Administration §§ 38701–38800 · 9 sections
      9. CHAPTER 9. Violations and Res Judicata §§ 38801–38805 · 5 sections
      10. CHAPTER 10. Disposition of Proceeds §§ 38901–38908 · 5 sections
    39. PART 19. ENERGY RESOURCES SURCHARGE LAW §§ 40001–40216 · 147 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 40001–40010 · 10 sections
      2. CHAPTER 2. The Surcharge §§ 40016–40036 · 12 sections
      3. CHAPTER 3. Special Provisions and Exemptions §§ 40041–40046 · 6 sections
      4. CHAPTER 4. Determination of Surcharge §§ 40051–40105 · 41 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 40111–40137 · 21 sections
      6. CHAPTER 6. Collection of Surcharge §§ 40141–40169 · 21 sections
      7. CHAPTER 7. Administration §§ 40171–40216 · 36 sections
    40. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT §§ 41001–41176 · 163 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 41001–41019.5 · 19 sections
      2. CHAPTER 2. The Surcharges §§ 41020–41041 · 12 sections
      3. CHAPTER 3. Special Provisions and Exemptions §§ 41045–41049 · 3 sections
      4. CHAPTER 4. Determination of Surcharge §§ 41050–41099 · 42 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 41100–41114.3 · 21 sections
      6. CHAPTER 6. Collection of Tax §§ 41115–41127.9 · 21 sections
      7. CHAPTER 7. Administration §§ 41128–41176 · 45 sections
    41. PART 21.1. Local Prepaid Mobile Telephony Services Collection Act §§ 42100–42111 · 19 sections
    42. PART 22. HAZARDOUS SUBSTANCES TAX LAW §§ 43001–43651 · 151 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 43001–43013 · 17 sections
      2. CHAPTER 2. The Hazardous Substances Tax §§ 43053–43102 · 6 sections
      3. CHAPTER 3. Determinations §§ 43152–43352 · 38 sections
      4. CHAPTER 4. Collection of Tax §§ 43401–43450 · 24 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 43451–43491 · 23 sections
      6. CHAPTER 6. Administration §§ 43501–43527 · 31 sections
      7. CHAPTER 7. Disposition of Proceeds §§ 43551–43555 · 5 sections
      8. CHAPTER 8. Violations §§ 43602–43607 · 6 sections
      9. CHAPTER 9. Disclosure of Information § 43651 · 1 section
    43. PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW §§ 43800–43810 · 10 sections
    44. PART 22.5. §§ 44000–44007 · 8 sections
    45. PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW §§ 45001–45984 · 127 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 45001–45009 · 9 sections
      2. CHAPTER 2. The Integrated Waste Management Fee §§ 45051–45102 · 3 sections
      3. CHAPTER 3. Determinations §§ 45151–45353 · 27 sections
      4. CHAPTER 4. Collection of Fee §§ 45401–45611 · 24 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 45651–45801 · 23 sections
      6. CHAPTER 6. Administration §§ 45851–45872 · 30 sections
      7. CHAPTER 7. Disposition of Proceeds § 45901 · 1 section
      8. CHAPTER 8. Violations §§ 45951–45956 · 6 sections
      9. CHAPTER 9. Disclosure of Information §§ 45981–45984 · 4 sections
    46. PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES §§ 46001–46751 · 158 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 46001–46029 · 24 sections
      2. CHAPTER 2. Oil Spill Prevention and Administration Fee and Oil Spill Response Fee §§ 46051–46101 · 5 sections
      3. CHAPTER 3. Determinations §§ 46151–46357 · 36 sections
      4. CHAPTER 4. Collection of Fee §§ 46401–46467 · 29 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 46501–46551 · 24 sections
      6. CHAPTER 6. Administration §§ 46601–46628 · 30 sections
      7. CHAPTER 7. Disposition of Proceeds §§ 46651–46653 · 3 sections
      8. CHAPTER 8. Violations §§ 46701–46706 · 6 sections
      9. CHAPTER 9. Disclosure of Information § 46751 · 1 section
    47. PART 25. Lithium Extraction Tax Law §§ 47000–47115 · 12 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 47000–47002 · 2 sections
      2. CHAPTER 2. The Lithium Extraction Excise Tax §§ 47010–47020 · 3 sections
      3. CHAPTER 3. Administration §§ 47060–47100 · 5 sections
      4. CHAPTER 4. Citizens Oversight Committee §§ 47110–47115 · 2 sections
    48. PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW §§ 50101–50162 · 120 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 50101–50107 · 7 sections
      2. CHAPTER 2. The Underground Storage Tank Fee §§ 50108–50108.2 · 3 sections
      3. CHAPTER 3. Determinations §§ 50109–50120.3 · 28 sections
      4. CHAPTER 4. Collection of Fee §§ 50121–50138.9 · 24 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 50139–50151 · 23 sections
      6. CHAPTER 6. Administration §§ 50152–50156.18 · 29 sections
      7. CHAPTER 7. Disposition of Proceeds §§ 50157–50158 · 2 sections
      8. CHAPTER 8. Disclosure of Information §§ 50159–50162 · 4 sections
    49. PART 30. FEE COLLECTION PROCEDURES LAW §§ 55001–55381 · 118 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 55001–55004 · 4 sections
      2. CHAPTER 2. Fee §§ 55021–55022 · 2 sections
      3. CHAPTER 3. Determinations §§ 55040–55103 · 29 sections
      4. CHAPTER 4. Collection of Fee §§ 55121–55212 · 25 sections
      5. CHAPTER 5. Overpayments and Refunds §§ 55221–55281 · 22 sections
      6. CHAPTER 6. Administration and Taxpayers’ Bill of Rights §§ 55301–55337 · 29 sections
      7. CHAPTER 7. Violations §§ 55361–55365 · 6 sections
      8. CHAPTER 8. Disclosure of Information § 55381 · 1 section
    50. PART 31. DIESEL FUEL TAX LAW §§ 60001–60709 · 300 sections
      1. CHAPTER 1. General Provisions and Definitions §§ 60001–60049.1 · 48 sections
      2. CHAPTER 2. Imposition of Tax §§ 60050–60064 · 17 sections
      3. CHAPTER 3. Exemptions §§ 60100–60108 · 11 sections
      4. CHAPTER 4. Interstate Users §§ 60110–60128 · 11 sections
      5. CHAPTER 4.5. International Fuel Tax Agreement § 60130 · 1 section
      6. CHAPTER 5. Licenses §§ 60131–60190 · 25 sections
      7. CHAPTER 6. Determinations and Payments §§ 60201–60366 · 63 sections
      8. CHAPTER 7. Collection of Tax §§ 60401–60496 · 35 sections
      9. CHAPTER 8. Overpayment and Refunds §§ 60501–60581 · 38 sections
      10. CHAPTER 9. Administration §§ 60601–60637 · 36 sections
      11. CHAPTER 10. Distribution of Proceeds §§ 60651–60654 · 4 sections
      12. CHAPTER 11. Violations §§ 60701–60709 · 11 sections
    51. PART 32. Individual Shared Responsibility Penalty §§ 61000–61050 · 13 sections