California Legal Codes and Statutes

Division 2 - OTHER TAXES

California Revenue and Taxation Code — §§ 6001-61050

Part 1 - SALES AND USE TAXES
§§ 6001-7176
Chapter 1 - General Provisions and Definitions
§§ 6001-6024
Chapter 1.5 - Streamlined Sales Tax Project
§§ 6025-6031
Chapter 1.7 - Marketplace Facilitator Act
§§ 6040-6049.5
Article 1 - General Provisions and Definitions
§§ 6040-6041.6
Article 2 - Registration and Collection
§§ 6042-6045
Article 3 - Marketplace Facilitator Relief
§§ 6046-6047
Article 4 - Operative Date
§§ 6049.5
Chapter 2 - The Sales Tax
§§ 6051-6172
Article 1 - Imposition of Tax
§§ 6051-6055
Article 2 - Permits
§§ 6066-6077
Article 3 - Presumptions and Resale Certificates
§§ 6091-6095
Article 4 - Inclusion of Support Services in Sales Tax
§§ 6150-6172
Chapter 3 - The Use Tax
§§ 6201-6249
Article 1 - Imposition of Tax
§§ 6201-6207
Article 2 - Registration
§§ 6225-6226
Article 3 - Presumptions and Resale Certificates
§§ 6241-6249
Chapter 3.3 - Vehicle Smog Impact Fee
§§ 6263
Chapter 3.5 - Vehicles, Vessels and Aircraft
§§ 6271-6295
Article 1 - Definitions
§§ 6271-6277
Article 2 - Special Exemptions
§§ 6281-6285
Article 3 - Auxiliary Collection Provisions
§§ 6291-6295
Chapter 4 - Exemptions
§§ 6351-6423
Article 1 - General Exemptions
§§ 6351-6380
Article 2 - Exemptions From Sales Tax
§§ 6381-6396
Article 3 - Exemptions From Use Tax
§§ 6401-6414
Article 4 - Exemption Certificates
§§ 6421-6423
Chapter 5 - Determinations
§§ 6451-6597
Article 1 - Returns and Payments
§§ 6451-6459.5
Article 1.1 - Prepayment
§§ 6470-6479
Article 1.2 - Payment by Electronic Funds Transfer
§§ 6479.3-6479.5
Article 1.5 - Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
§§ 6480-6480.9
Article 2 - Deficiency Determinations
§§ 6481-6488
Article 3 - Determinations if No Return Made
§§ 6511-6515
Article 4 - Jeopardy Determinations
§§ 6536-6539
Article 5 - Redeterminations
§§ 6561-6566
Article 6 - Interest and Penalties
§§ 6591-6597
Chapter 6 - Collection of Tax
§§ 6701-6850
Article 1 - Security for Tax
§§ 6701-6704
Article 2 - Suit for Tax
§§ 6711-6715
Article 3 - Judgment for Tax
§§ 6736-6740
Article 4 - Priority and Lien of Tax
§§ 6756-6757
Article 5 - Warrant for Collection of Tax
§§ 6776-6778
Article 6 - Seizure and Sale
§§ 6796-6799
Article 7 - Payment on Termination of Business and Successor’s Liability
§§ 6811-6815
Article 8 - Miscellaneous Provisions
§§ 6826-6835
Article 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States
§§ 6850
Chapter 7 - Overpayments and Refunds
§§ 6901-6981
Article 1 - Claim for Refund
§§ 6901-6909
Article 2 - Suit for Refund
§§ 6931-6937
Article 3 - Recovery of Erroneous Refunds
§§ 6961-6964
Article 4 - Cancellations
§§ 6981
Chapter 8 - Administration
§§ 7051-7099.1
Article 1 - Administration
§§ 7051-7060
Article 1.5 - Public Disclosure of Tax Delinquencies
§§ 7063
Article 2 - Tax Amnesty Program
§§ 7070-7078
Article 2.5 - Managed Audit Program
§§ 7076-7076.4
Article 3 - The California Taxpayers’ Bill of Rights
§§ 7080-7099.1
Chapter 9 - Disposition of Proceeds
§§ 7101-7107
Chapter 10 - Violations
§§ 7152-7157
Chapter 11 - Res Judicata
§§ 7176
Part 1.5 - UNIFORM LOCAL SALES AND USE TAXES
§§ 7200-7226
Chapter 1 - General Provisions
§§ 7200-7213
Chapter 2 - Bradley-Burns Bill of Rights
§§ 7221-7226
Part 1.55 - MOTOR CARRIERS
§§ 7231-7238
Chapter 1 - Motor Carriers of Property Permit Fee
§§ 7231-7236
Chapter 2 - Motor Carrier Safety Improvement Fund
§§ 7237-7238
Part 1.6 - TRANSACTIONS AND USE TAXES
§§ 7251-7279.6
Chapter 1 - General Provisions and Definitions
§§ 7251-7253
Chapter 2 - Imposition of Tax
§§ 7261-7269
Chapter 3 - Administration
§§ 7270-7274
Chapter 4 - Refunds of Unconstitutional Taxes
§§ 7275-7279.6
Part 1.7 - ADDITIONAL LOCAL TAXES
§§ 7280-7300.6
Chapter 1 - Occupancy Taxes
§§ 7280-7283.51
Chapter 1.5 - Local Agency Levy Powers And Limitations
§§ 7284-7284.7
Chapter 1.8 - Keep Groceries Affordable Act of 2018
§§ 7284.8-7284.16
Chapter 2 - Counties Transactions and Use Tax
§§ 7285-7285.8
Chapter 2.3 - Cities Transactions And Use Taxes
§§ 7285.9-7285.92
Chapter 2.4 - County of Los Angeles Transactions and Use Tax
§§ 7286.01-7286.02
Chapter 2.6 - Calexico Transactions and Use Tax
§§ 7286.20-7286.21
Chapter 2.64 - Qualified City Transactions And Use Taxes
§§ 7286.24
Chapter 2.65 - Avalon Transactions and Use Tax
§§ 7286.25-7286.26
Chapter 2.66 - Santa Fe Springs Transactions and Use Tax
§§ 7286.27-7286.28
Chapter 2.7 - San Diego County Justice Facilities Financing Act
§§ 7286.30-7286.38
Chapter 2.8 - Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness
§§ 7286.40
Chapter 2.85 - Fresno Zoological Tax
§§ 7286.43
Chapter 2.87 - City of Visalia Transactions and Use Tax
§§ 7286.44
Chapter 2.9 - Clearlake Transactions and Use Tax
§§ 7286.45
Chapter 2.91 - Clovis Transactions and Use Tax
§§ 7286.48
Chapter 2.92 - Fort Bragg Transactions and Use Tax
§§ 7286.50
Chapter 2.93 - Woodland Transactions and Use Tax
§§ 7286.52
Chapter 2.94 - San Joaquin County Transactions and Use Tax
§§ 7286.55
Chapter 2.95 - Peninsula Corridor Joint Powers Board
§§ 7286.65
Chapter 2.97 - Placerville Transactions and Use Tax
§§ 7286.70
Chapter 2.98 - County Transactions and Use Tax for Library Programs
§§ 7286.59
Chapter 2.985 - West Sacramento Transactions and Use Tax
§§ 7286.75
Chapter 2.99 - Sebastopol Transactions and Use Tax
§§ 7286.80
Chapter 2.995 - San Mateo County Transactions and Use Tax for Parks and Recreation Purposes
§§ 7286.90
Chapter 2.12 - Truckee Transactions and Use Tax
§§ 7286.60
Chapter 3 - Graffiti Prevention Tax
§§ 7287-7287.10
Chapter 3.10 - City of Victorville Transactions and Use Tax
§§ 7287.11-7287.12
Chapter 3.11 - City of Lancaster Transactions and Use Tax
§§ 7287.13-7287.14
Chapter 3.12 - City of Palmdale Transactions and Use Tax
§§ 7287.15-7287.16
Chapter 3.5 - Local Public Finance
§§ 7288.1-7288.6
Chapter 3.6 - Davis Transactions and Use Tax
§§ 7290
Chapter 3.65 - Solano County Transactions and Use Tax
§§ 7290.5
Chapter 3.73 - Local Government Finance in the County of Alameda
§§ 7292.2-7292.3
Chapter 3.74 - Local Government Finance in the County of Santa Clara
§§ 7292.4-7292.41
Chapter 3.74 - 1. Local Government Finance in the City of Campbell Transactions and Use Tax
§§ 7292.42-7292.43
Chapter 3.75 - Local Government Finance in the City of Alameda
§§ 7292.5-7292.6
Chapter 3.76 - Sonoma County Transactions and Use Tax
§§ 7292.8
Chapter 3.77 - Local Government Finance in the City of Pinole Transactions and Use Tax
§§ 7292.9.1-7292.9.2
Chapter 3.8 - Local Government Finance in the City of El Cerrito
§§ 7293-7294
Chapter 3.81 - County of Solano Transactions and Use Tax for General or Specific Purposes
§§ 7294.1-7294.2
Chapter 3.82 - Local Government Finance in the Cities within the County of Solano
§§ 7294.3-7294.4
Chapter 3.83 - San Luis Obispo Council of Governments Transactions and Use Tax
§§ 7294.5
Chapter 3.9 - Local Government Finance in the County of San Mateo
§§ 7295-7296
Chapter 3.91 - Local Government Finance in the County of Monterey
§§ 7297-7298
Chapter 3.92 - Local Government Finance in the City of Berkeley
§§ 7299
Chapter 3.93 - Local Government Finance in the County of Ventura
§§ 7300-7300.1
Chapter 3.94 - Local Government Finance in the County of Humboldt
§§ 7300.3-7300.4
Chapter 3.95 - Monterey-Salinas Transit District Transactions and Use Tax
§§ 7300.5-7300.6
Part 2 - MOTOR VEHICLE FUEL TAX LAW
§§ 7301-8526
Chapter 1 - General Provisions and Definitions
§§ 7301-7345
Chapter 2 - Imposition of Tax
§§ 7360-7373
Chapter 2.5 - Aircraft Jet Fuel Tax
§§ 7385-7398
Article 1 - Definitions
§§ 7385-7391
Article 2 - Imposition of Tax
§§ 7392-7394
Article 3 - Permit
§§ 7395-7396
Article 4 - Administrative Provisions
§§ 7397
Article 5 - Disposition of Proceeds
§§ 7398
Chapter 3 - Exemptions
§§ 7401-7405
Chapter 4 - Licenses and Bonds
§§ 7451-7520
Article 1 - License for Supplier
§§ 7451-7453
Article 2 - License for Industrial User
§§ 7460
Article 3 - License for Pipeline Operator, Train Operator, and Vessel Operator
§§ 7470
Article 4 - Bonds
§§ 7486-7487
Article 5 - Denial of License
§§ 7491-7493
Article 6 - Revocation of License
§§ 7505-7511
Article 7 - Licensing of Locations
§§ 7520
Chapter 5 - Determinations and Payments
§§ 7651-7732
Article 1 - Returns, Reports, and Payments
§§ 7651-7658.5
Article 2 - Prepayments
§§ 7659-7659.8
Article 2.5 - Payment by Electronic Funds Transfer
§§ 7659.9-7659.93
Article 3 - Determination if No Return Made
§§ 7660-7663
Article 4 - Deficiency Determinations
§§ 7670-7676
Article 5 - Jeopardy Determinations and Weekly Payments
§§ 7698-7707
Article 6 - Redeterminations
§§ 7710-7716
Article 7 - Payments by Unlicensed Persons
§§ 7726-7732
Chapter 6 - Collection of Tax
§§ 7851-7983
Article 1 - Security for Tax
§§ 7851-7855
Article 1.5 - Suit for Tax
§§ 7861-7865
Article 2 - Lien of Tax
§§ 7872
Article 2.5 - Warrant for Collection of Tax
§§ 7881-7884
Article 3 - Seizure and Sale
§§ 7891-7895
Article 4 - Collection of Tax From Deposited Security
§§ 7916
Article 5 - Sale of State-Acquired Property
§§ 7931-7935
Article 6 - Payment on Termination of Business
§§ 7956-7959
Article 7 - Miscellaneous Provisions
§§ 7982-7983
Chapter 7 - Overpayments and Refunds
§§ 8101-8191
Article 1 - Refunds on Certain Sales
§§ 8101-8109
Article 2 - Claim for Refund
§§ 8126-8131
Article 3 - Suit for Refund
§§ 8146-8152
Article 4 - Recovery of Erroneous Refunds
§§ 8171-8174
Article 5 - Cancellations
§§ 8191
Chapter 8 - Administration
§§ 8251-8277
Article 1 - Administration
§§ 8251-8258.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 8260-8277
Chapter 9 - Records
§§ 8301-8304
Chapter 10 - Distribution of Proceeds
§§ 8351-8360
Chapter 11 - Violations
§§ 8401-8407
Chapter 12 - Metropolitan Transportation Commission
§§ 8500-8526
Part 3 - USE FUEL TAX
§§ 8601-9355
Chapter 1 - General Provisions and Definitions
§§ 8601-8621
Chapter 2 - Imposition of Tax
§§ 8651-8657
Chapter 2.5 - International Fuel Tax Agreement
§§ 8691
Chapter 3 - Permits
§§ 8701-8716
Article 1 - User
§§ 8701-8708
Article 2 - Vendor
§§ 8711-8716
Chapter 3.5 - Collection of Tax by Vendor
§§ 8732-8735
Article 1 - Collection of Tax by Vendor
§§ 8732-8735
Chapter 4 - Determinations
§§ 8751-8880
Article 1 - Returns and Payments
§§ 8751-8755
Article 1.1 - Payment by Electronic Funds Transfer
§§ 8760-8763
Article 2 - Deficiency Determinations
§§ 8776-8783
Article 3 - Determinations if No Return Made
§§ 8801-8805
Article 4 - Jeopardy Determinations
§§ 8826-8829
Article 5 - Redeterminations
§§ 8851-8855
Article 6 - Interest and Penalties
§§ 8876-8880
Chapter 5 - Collection of Tax
§§ 8951-9036
Article 1 - Security for Tax
§§ 8951-8958
Article 2 - Suit for Tax
§§ 8971-8973
Article 3 - Lien of Tax
§§ 8991-8996
Article 3.5 - Warrant for Collection of Tax
§§ 9001-9003
Article 4 - Seizure and Sale
§§ 9011-9014
Article 4.5 - Successor Withholding and Liability
§§ 9021-9024
Article 5 - Miscellaneous Provisions
§§ 9031-9036
Chapter 6 - Overpayments and Refunds
§§ 9151-9196
Article 1 - Claim for Refund
§§ 9151-9156
Article 2 - Suit for Refund
§§ 9171-9175
Article 2.5 - Recovery of Erroneous Refunds
§§ 9181-9184
Article 3 - Cancellations
§§ 9196
Chapter 7 - Administration
§§ 9251-9278
Article 1 - Administration
§§ 9251-9259.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 9260-9278
Chapter 8 - Distribution of Proceeds
§§ 9301-9304
Chapter 9 - Violations
§§ 9351-9355
Part 3.5 - FUEL TAX AGREEMENTS
§§ 9401-9433
Chapter 1 - Fuel Tax Agreements
§§ 9401
Chapter 2 - The International Fuel Tax Agreement
§§ 9405-9433
Article 1 - Construction
§§ 9405-9407
Article 2 - Definitions
§§ 9410-9411
Article 3 - Annual Fees
§§ 9420
Article 4 - Administration
§§ 9425
Article 5 - IFTA Disclosure
§§ 9430
Article 6 - Distribution of Proceeds
§§ 9432-9433
Part 4 - LOCAL MOTOR VEHICLE FUEL TAXATION
§§ 9501-9507
Part 5 - VEHICLE LICENSE FEE
§§ 10701-11053
Chapter 1 - General Provisions and Definitions
§§ 10701-10706
Chapter 2 - Imposition of Fee
§§ 10751-10789
Article 1 - Computation of Fee
§§ 10751-10760
Article 1.5 - Trailer Coaches
§§ 10766-10770
Article 2 - Exemptions
§§ 10781-10789
Chapter 3 - Collections and Refunds
§§ 10851-10902
Article 1 - Payments
§§ 10851-10858
Article 2 - Seizure and Sale
§§ 10876-10879
Article 3 - Refunds
§§ 10901-10902
Chapter 4 - Administration
§§ 10951-10952
Chapter 5 - Distribution of Proceeds
§§ 11001-11006
Chapter 6 - Transportation Improvement Fee
§§ 11050-11053
Part 5.5 - LOCAL VEHICLE LICENSE FEES
§§ 11101-11108
Part 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE
§§ 11151-11156
Part 5.7 - VOTER-APPROVED LOCAL ASSESSMENT
§§ 11160-11167
Part 6 - PRIVATE RAILROAD CAR TAX
§§ 11201-11702
Chapter 1 - General Provisions and Definitions
§§ 11201-11206
Chapter 2 - Assessments
§§ 11251-11354
Article 1 - General Provisions
§§ 11251-11254
Article 2 - Reports
§§ 11271-11273
Article 3 - Valuations
§§ 11291-11294
Article 4 - Estimated and Escaped Assessments
§§ 11311-11319
Article 5 - Reassessments
§§ 11336-11342
Article 6 - Jeopardy Assessments
§§ 11351-11354
Chapter 3 - Levy and Payment of Tax
§§ 11401-11409
Chapter 3.5 - Corrections
§§ 11426-11430
Chapter 4 - Collection of Tax
§§ 11451-11534
Article 1 - Security for Tax
§§ 11451-11453
Article 2 - Suit for Tax
§§ 11471-11475
Article 3 - Lien of Tax
§§ 11491-11496
Article 4 - Warrant for Collection of Tax
§§ 11501-11503
Article 5 - Seizure and Sale
§§ 11511-11514
Article 6 - Payment on Termination of Business and Successor’s Liability
§§ 11521-11524
Article 7 - Miscellaneous Provisions
§§ 11531-11534
Chapter 5 - Overpayments and Refunds
§§ 11551-11597
Article 1 - Claim for Refund
§§ 11551-11555
Article 2 - Suit for Refund
§§ 11571-11577
Article 3 - Cancellations
§§ 11596-11597
Chapter 6 - Administration
§§ 11651-11657
Chapter 7 - Disposition of Proceeds
§§ 11701-11702
Part 6.7 - DOCUMENTARY TRANSFER TAX ACT
§§ 11901-11935
Chapter 1 - General Provisions and Definitions
§§ 11901-11903
Chapter 2 - Authorization for Tax
§§ 11911-11913
Chapter 3 - Exemptions
§§ 11921-11930.5
Chapter 4 - Administration
§§ 11931-11935
Part 7 - INSURANCE TAXATION
§§ 12001-13170
Chapter 1 - General Provisions
§§ 12001-12009
Article 1 - Definitions
§§ 12001-12009
Chapter 2 - Ocean Marine Insurance
§§ 12071-12107
Article 1 - Definitions
§§ 12071-12078
Article 2 - Basis of Tax for Ocean Marine Insurance
§§ 12101-12107
Chapter 3 - All Insurance Other Than Ocean Marine
§§ 12201-12260
Article 1 - General
§§ 12201-12210
Title - Basis of Tax for Other Than Title Insurers
§§ 12221-12222
Title - Basis of Tax for Title Insurers
§§ 12231-12232
Article 4 - Basis of Tax for Medi-Cal Managed Care Plans
§§ 12240-12242
Article 5 - Prepayments
§§ 12251-12260
Chapter 3.5 - Retaliatory Taxes, Licenses and Fees
§§ 12281-12289
Chapter 4 - Assessment and Effect of Tax
§§ 12301-12495
Article 1 - Tax Returns and Initial Payments
§§ 12301-12307
Article 2 - Initial Assessments
§§ 12411-12414
Article 3 - Deficiency Assessments
§§ 12421-12435
Article 4 - Effect of Tax
§§ 12491-12495
Chapter 5 - Payment and Collection
§§ 12601-12691
Article 1 - Generally
§§ 12601-12602
Article 2 - Interest and Penalties
§§ 12631-12637
Article 3 - Suits for Taxes
§§ 12676-12682
Article 4 - Recovery of Erroneous Refunds
§§ 12691
Chapter 6 - Suspension of Rights of Delinquent Insurers
§§ 12801-12834
Article 1 - Revocation of Certificate of Authority
§§ 12801-12803
Article 2 - Suspended Corporate Insurers
§§ 12832-12834
Chapter 7 - Cancellations and Refunds
§§ 12951-12984
Article 1 - Cancellations
§§ 12951-12952
Article 2 - Refund or Credit for Collected Taxes
§§ 12977-12984
Chapter 8 - Taxpayers’ Suits
§§ 13101-13108
Chapter 9 - Disposition of Proceeds
§§ 13151-13153
Chapter 10 - Administration
§§ 13170
Part 7.5 - NONADMITTED INSURANCE TAX
§§ 13201-13222
Part 8 - PROHIBITION OF GIFT AND DEATH TAXES
§§ 13301-14302
Chapter 1 - Imposition of Tax
§§ 13301-13304
Chapter 2 - Definitions
§§ 13401-13411
Chapter 3 - Returns
§§ 13501-13510
Article 1 - Estate Tax Return
§§ 13501-13504
Article 2 - Penalties
§§ 13510
Chapter 4 - Deficiency Determination
§§ 13516-13520
Chapter 5 - Payment of Tax
§§ 13530-13557
Article 1 - Generally
§§ 13530-13534
Article 2 - Interest
§§ 13550-13552
Article 3 - Delinquent Tax Bond
§§ 13555-13557
Chapter 6 - Refunds
§§ 13560-13563
Chapter 7 - Collection of Tax
§§ 13601-13830.13
Article 1 - Suit for Tax
§§ 13601
Article 2 - Lien of Tax
§§ 13610
Article 3 - Warrant for Collection of Tax
§§ 13615-13617
Article 4 - Writ of Execution
§§ 13620-13622
Article 5 - Miscellaneous
§§ 13680-13684
Article 6 - Tax Compromise
§§ 13801-13810.4
Article 7 - Uniform Act on Interstate Arbitration of Death Taxes
§§ 13820-13820.13
Article 8 - Determination of Domicile by Arbitration: Alternative Method
§§ 13830-13830.13
Chapter 8 - Court Jurisdiction and Procedure Generally
§§ 14000-14013
Article 1 - Court Jurisdiction
§§ 14000-14002
Article 2 - Court Procedure Generally
§§ 14010-14013
Chapter 9 - Administration
§§ 14101-14252
Article 1 - Generally
§§ 14101-14104
Article 2 - Special Employment
§§ 14151
Article 3 - Hearings
§§ 14201-14206
Article 4 - Information Confidential
§§ 14251-14252
Chapter 10 - Disposition of Proceeds
§§ 14301-14302
Part 9.5 - GENERATION SKIPPING TRANSFER TAX
§§ 16700-16950
Chapter 1 - Definitions
§§ 16700-16704
Chapter 2 - Imposition of the Tax
§§ 16710-16734
Article 1 - Tax Imposed
§§ 16710
Article 2 - Returns
§§ 16720-16722
Article 3 - Deficiency Determination
§§ 16730-16734
Chapter 3 - Payment of Tax
§§ 16750-16761
Article 1 - Generally
§§ 16750-16753
Article 2 - Interest and Penalties
§§ 16760-16761
Chapter 4 - Collection of Tax
§§ 16800-16830
Article 1 - Suit for Tax
§§ 16800
Article 2 - Lien of Tax
§§ 16810
Article 3 - Writ of Execution
§§ 16820-16821
Article 4 - Miscellaneous
§§ 16830
Chapter 5 - Refunds
§§ 16850-16870
Article 1 - When Allowable
§§ 16850-16852
Article 2 - Suit for Refund
§§ 16860-16862
Article 3 - Interest on Refunds
§§ 16870
Chapter 6 - Court Jurisdiction and Procedure Generally
§§ 16880-16890
Article 1 - Court Jurisdiction
§§ 16880-16881
Article 2 - Court Procedure Generally
§§ 16890
Chapter 7 - Administration
§§ 16900-16911
Article 1 - Generally
§§ 16900-16905
Article 2 - Inspection of Records
§§ 16910-16911
Chapter 8 - Disposition of Proceeds
§§ 16950
Part 10 - PERSONAL INCOME TAX
§§ 17001-18181
Chapter 1 - General Provisions and Definitions
§§ 17001-17039.5
Chapter 2 - Imposition of Tax
§§ 17041-17061
Chapter 2.1 - Alternative Minimum Tax
§§ 17062-17063
Chapter 2.6 - Special Tax Credit
Chapter 3 - Computation of Taxable Income
§§ 17071-17307
Article 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
§§ 17071-17078
Article 2 - Items Specifically Included in Gross Income
§§ 17081-17091
Article 3 - Items Specifically Excluded from Gross Income
§§ 17131-17158.5
Article 6 - Deductions
§§ 17201-17299.9
Part - Special Rules for Nonresidents and Part-Year Residents
§§ 17301-17307
Chapter 4 - Corporate Distributions and Adjustments
§§ 17321-17324
Chapter 5 - Deferred Compensation
§§ 17501-17510
Chapter 6 - Accounting Periods and Methods of Accounting
§§ 17551-17570
Chapter 7 - Exempt Trusts and Common Trust Funds
§§ 17631-17677
Article 1 - General Rule
§§ 17631-17640
Article 2 - Taxation of Business Income of Certain Exempt Organizations
§§ 17651
Article 3 - Common Trust Funds
§§ 17671-17677
Chapter 8 - Natural Resources
§§ 17681
Chapter 9 - Estates, Trusts, Beneficiaries, and Decedents
§§ 17731-17779
Chapter 10 - Partners and Partnerships
§§ 17851-17865
Chapter 10.5 - Tax on Limited Partnerships
§§ 17935-17937
Chapter 10.6 - Tax and Fees on Limited Liability Companies
§§ 17941-17947
Chapter 10.7 - Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
§§ 17948-17948.3
Chapter 11 - Gross Income of Nonresidents
§§ 17951-17955
Chapter 12 - Credit for Taxes Paid
§§ 18001-18011
Chapter 13 - Gain or Loss on Disposition of Property
§§ 18031-18045
Chapter 14 - General Rules for Determining Capital Gains and Losses
§§ 18151-18181
Part 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
§§ 18401-19802
Chapter 1 - General Provisions
§§ 18401-18417
Article 1 - General Application
§§ 18401-18410.2
Article 2 - Continuity with Prior Law
§§ 18412-18417
Chapter 2 - Returns
§§ 18501-18677
Article 1 - Individuals and Fiduciaries
§§ 18501-18572
Article 2 - Banks and Corporations
§§ 18601-18606
Article 3 - General Provisions Applicable to All Persons
§§ 18621-18628
Article 4 - Information Returns
§§ 18631-18649
Article 5 - Withholding
§§ 18661-18677
Chapter 3 - Voluntary Contributions
§§ 18700-18901.9.3
Article 1 - Parkinson’s Disease Research Voluntary Tax Contribution Fund
§§ 18700-18703
Article 3 - California Pediatric Cancer Research Voluntary Tax Contribution Fund
§§ 18720-18723
Article 3.6 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund
§§ 18730-18733
Article 5 - Fish and Game Preservation Fund
§§ 18741-18744
Article 5.1 - California Beach and Coastal Enhancement Account
§§ 18745-18748
Article 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
§§ 18749-18749.3
Article 6 - California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
§§ 18761-18766
Article 7 - Designations to the California Seniors Special Fund
§§ 18771-18773
Article 8 - Designations to the California Breast Cancer Research Fund
§§ 18791-18796
Article 9 - Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
§§ 18801-18804
Article 9.5 - Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
§§ 18805-18808
Article 14 - Emergency Food for Families Voluntary Tax Contribution Fund
§§ 18851-18855
Article 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund
§§ 18857-18857.3
Article 15 - California Cancer Research Fund
§§ 18861-18864
Article 16 - General Provisions
§§ 18871-18874
Article 17 - California ALS Research Network Voluntary Tax Contribution Fund
§§ 18881-18885
Article 20 - School Supplies for Homeless Children Voluntary Tax Contribution Fund
§§ 18895-18898
Article 21 - State Parks Protection Fund
§§ 18900.1-18900.4
Article 23.5 - Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
§§ 18901.9-18901.9.3
Chapter 4 - Payments and Assessments
§§ 19001-19195
Article 1 - Payment of Tax by All Persons
§§ 19001-19011.5
Article 2 - Banks and Corporations
§§ 19021-19027
Article 3 - Deficiency Assessments
§§ 19031-19067
Article 4 - Assessments against Persons Secondarily Liable
§§ 19071-19074
Article 5 - Jeopardy Assessments
§§ 19081-19093
Article 6 - Interest
§§ 19101-19120
Article 7 - Penalties and Additions to Tax
§§ 19131-19187
Article 8 - Voluntary Disclosure Program
§§ 19191-19194
Article 9 - Public Disclosure of Tax Delinquencies
§§ 19195
Chapter 5 - Collection of Tax
§§ 19201-19298
Article 1 - Judgment for Tax
§§ 19201-19209
Article 2 - Lien of Tax
§§ 19221-19226
Article 3 - Warrant for Collection of Tax
§§ 19231-19236
Article 4 - Miscellaneous Provisions
§§ 19251-19266
Article 5.5 - Collection of Amounts Imposed by a Court
§§ 19280-19283
Article 6 - Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
§§ 19285-19290.1
Article 7 - Collection of Tax Debts Due to the Internal Revenue Service or Other States
§§ 19291
Article 8 - Collection of Recaptured California Small Business COVID-19 Relief Grants
§§ 19294-19295
Article 8.1 - Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants
§§ 19295.1-19295.2
Article 9 - Collection of Recaptured California Competes Grants
§§ 19296-19298
Chapter 6 - Overpayments and Refunds
§§ 19301-19443
Article 1 - Claim for Refund
§§ 19301-19368
Article 2 - Suit for Tax
§§ 19371-19377.5
Article 3 - Suit for Refund
§§ 19381-19394
Article 4 - Recovery of Erroneous Refunds
§§ 19411-19413
Article 5 - Cancellations
§§ 19431
Article 6 - Closing Agreements
§§ 19441-19443
Chapter 7 - Administration of Tax
§§ 19501-19592
Article 1 - Powers and Duties of Franchise Tax Board
§§ 19501-19533
Article 2 - Disclosure of Information
§§ 19542-19572.5
Article 3 - Tax Forms
§§ 19581-19586
Article 4 - Tax Service Fees
§§ 19590-19592
Chapter 8 - Disposition of Proceeds
§§ 19601-19611
Article 1 - Transfers to General Fund
§§ 19601-19607
Article 2 - Tax Relief and Refund Account
§§ 19611
Chapter 9 - Violations
§§ 19701-19722
Chapter 9.1 - Tax Amnesty
§§ 19730-19738
Chapter 9.5 - Tax Shelters
§§ 19751-19778
Article 1 - Voluntary Compliance Initiative One
§§ 19751-19754
Article 2 - Statute of Limitations for Abusive Tax Avoidance Transactions
§§ 19755
Article 3 - Voluntary Compliance Initiative Two
§§ 19761-19764
Article 4 - Penalties and Interest
§§ 19772-19778
Chapter 10 - Res Judicata
§§ 19801-19802
Part 10.3 - EARNED INCOME TAX CREDIT INFORMATION ACT
§§ 19850-19854
Part 10.4 - Small Business Relief Act
§§ 19900-19907
Part 10.4 - 1. Small Business Relief Act
§§ 19910-19916
Part 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW
§§ 20501-20646
Chapter 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law
§§ 20501-20564
Article 1 - General Provisions and Definitions
§§ 20501-20514
Article 2 - Computations
§§ 20541-20544
Article 3 - Claims
§§ 20561-20564
Chapter 2 - Property Tax Postponement
§§ 20581-20622
Article 1 - General Provisions and Definitions
§§ 20581-20586
Article 2 - Postponement
§§ 20601-20605
Article 3 - Claims
§§ 20621-20622
Chapter 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law
§§ 20625-20638
Chapter 3.3 - Senior Citizens Manufactured Home Property Tax Postponement Law
§§ 20639-20639.13
Chapter 3.5 - Senior Citizens Possessory Interest Holder Property Tax Postponement Law
§§ 20640-20640.12
Chapter 4 - Administration
§§ 20641-20646
Part 10.6 - COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS
§§ 20800-20825
Chapter 1 - General Provisions and Definitions
§§ 20800-20808
Chapter 2 - Deferment
§§ 20810-20817
Chapter 3 - Financing
§§ 20820-20825
Part 10.7 - TAXPAYERS' BILL OF RIGHTS
§§ 21001-21028
Part 11 - CORPORATION TAX LAW
§§ 23001-25141
Chapter 1 - General Provisions and Definitions
§§ 23001-23060
Article 1 - General Provisions
§§ 23001-23004
Article 2 - Definitions
§§ 23030-23060
Chapter 2 - The Corporation Franchise Tax
§§ 23101-23364a
Article 1 - Definitions and General Provisions
§§ 23101-23114
Article 2 - Tax on General Corporations
§§ 23151-23156
Article 3 - Tax on Banks and Financial Corporations
§§ 23181-23188
Article 3.5 - Credit for Prepaid Tax
§§ 23201-23204
Article 4 - Commencing Corporations
§§ 23221-23226
Article 5 - Reorganized Corporations
§§ 23251-23253
Article 6 - Corporations Resuming Business
§§ 23281-23282
Article 7 - Suspension and Revivor
§§ 23301-23311
Article 8 - Dissolution or Withdrawal
§§ 23331-23335
Article 9 - Affiliated Railroads
§§ 23361-23364a
Chapter 2.5 - Alternative Minimum Tax
§§ 23400-23459
Chapter 3 - The Corporation Income Tax
§§ 23501-23561
Article 1 - Imposition of Tax
§§ 23501-23504
Article 2 - Cessation of Activities
§§ 23561
Chapter 3.5 - Tax Credits
§§ 23608-23698.1
Chapter 4 - Exempt Corporations
§§ 23701-23778
Part - Exemptions From This Part
§§ 23701-23712
Article 2 - Taxation of Business Income of Certain Organizations
§§ 23731-23741
Article 3 - Returns of Exempt Organizations
§§ 23771-23778
Chapter 4.5 - Tax Treatment of S Corporations and Their Shareholders
§§ 23800-23813
Chapter 5 - Computation of Tax When Law Changed
§§ 24251
Chapter 6 - Gross Income
§§ 24271-24329
Article 1 - Definitions
§§ 24271-24276
Article 2 - Exclusions
§§ 24301-24315
Article 3 - Other Exclusions
§§ 24320-24329
Chapter 7 - Net Income
§§ 24341-24449
Article 1 - Deductions
§§ 24341-24383
Article 2 - Special Deductions
§§ 24401-24416.24
Article 3 - Items Not Deductible
§§ 24421-24449
Chapter 8 - Corporate Distributions and Adjustments
§§ 24451-24481
Chapter 12 - Deferred Compensation, Etc.
§§ 24601-24612
Article 1 - Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
§§ 24601-24602
Part - Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
§§ 24611-24612
Chapter 13 - Accounting Periods and Methods of Accounting
§§ 24631-24726
Article 1 - Accounting Periods
§§ 24631-24637
Article 2 - Methods of Accounting
§§ 24651-24654
Article 3 - Year of Inclusion
§§ 24661-24679
Article 4 - Year of Deduction
§§ 24681-24694
Article 5 - Inventories
§§ 24701-24710
Article 6 - Adjustments Required by Changes in Method
§§ 24721-24726
Chapter 14 - Natural Resources
§§ 24831
Chapter 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
§§ 24870-24876
Chapter 15 - Gain or Loss on Disposition of Property
§§ 24901-24998
Article 1 - Computation of Gain or Loss
§§ 24901-24905.5
Article 2 - Basis for Computation of Gain or Loss
§§ 24911-24919
Article 3 - Nontaxable Exchanges
§§ 24941-24956
Article 4 - Special Rules for Basis
§§ 24961-24966.2
Article 4.5 - Capital Gains and Losses
§§ 24990-24995
Article 5 - Wash Sales of Stock or Securities
§§ 24998
Chapter 17 - Allocation of Income
§§ 25101-25141
Article 1 - General Provisions
§§ 25101-25108
Article 1.5 - Water's-Edge Election
§§ 25110-25116
Division - Uniform Division of Income for Tax Purposes Act
§§ 25120-25141
Part 13 - CIGARETTE TAX
§§ 30001-30483
Chapter 1 - General Provisions and Definitions
§§ 30001-30019
Chapter 2 - Imposition of Tax
§§ 30101-30131.6
Article 1 - Tax on Distributors
§§ 30101-30111
Article 2 - Cigarette and Tobacco Products Surtax
§§ 30121-30130
Article 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016
§§ 30130.50-30130.58
Article 3 - California Children and Families Trust Fund Account
§§ 30131-30131.6
Chapter 3 - Licenses, Bonds and Registration
§§ 30140-30159
Article 1 - Licenses and Bonds
§§ 30140-30149
Article 2 - Registration
§§ 30151
Article 3 - Wholesalers
§§ 30155-30159
Chapter 3.5 - Stamps and Meter Machines
§§ 30161-30180
Article 1 - Use of Stamps and Impressions
§§ 30161-30165.2
Article 2 - Sale to Distributors
§§ 30166-30172
Article 3 - Determinations
§§ 30173-30175
Article 4 - Refunds
§§ 30176-30179.1
Article 5 - Other Provisions Applicable
§§ 30180
Chapter 4 - Determinations
§§ 30181-30285
Article 1 - Reports and Payments
§§ 30181-30188
Article 1.1 - Payment by Electronic Funds Transfer
§§ 30190-30193
Article 2 - Deficiency Determinations
§§ 30201-30208
Article 2.5 - Payment by Unlicensed Persons
§§ 30210-30215
Article 3 - Determinations If No Report or Return Made
§§ 30221-30225
Article 4 - Jeopardy Determinations
§§ 30241-30244
Article 5 - Redeterminations
§§ 30261-30266
Article 6 - Interest and Penalties
§§ 30281-30285
Chapter 5 - Collection of Tax
§§ 30301-30358
Article 1 - Suit for Tax
§§ 30301-30303
Article 1.5 - Notice to Withhold
§§ 30311-30316
Article 2 - Priority and Lien of Tax
§§ 30321-30322
Article 3 - Warrant for Collection of Tax
§§ 30341-30343
Article 4 - Miscellaneous Provisions
§§ 30351-30354.7
Article 5 - Seizure and Sale
§§ 30355-30358
Chapter 6 - Overpayments and Refunds
§§ 30361-30421
Article 1 - Claim for Refund
§§ 30361-30367
Article 2 - Recovery of Erroneous Refunds
§§ 30381-30384
Article 3 - Suit for Refund
§§ 30401-30407
Article 4 - Cancellations
§§ 30421
Chapter 7 - Requirements for Transporters
§§ 30431-30432
Chapter 7.5 - Seizure and Forfeiture
§§ 30435-30449
Chapter 8 - Administration
§§ 30451-30459.8
Article 1 - Administration
§§ 30451-30457.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 30458-30459.8
Chapter 9 - Disposition of Proceeds
§§ 30461-30462.1
Chapter 10 - Violations
§§ 30471-30483
Part 13.5 - Commercial Cannabis Distribution Reporting
Part 13.6 - Healthy Outcomes and Prevention Education (HOPE) Act
§§ 31000-31008
Part 13.7 - Property Tax Reimbursement Law
§§ 31201-31203
Part 14 - ALCOHOLIC BEVERAGE TAX
§§ 32001-32557
Chapter 1 - General Provisions and Definitions
§§ 32001-32010
Chapter 2 - General Exemptions
§§ 32051-32054
Chapter 3 - Registration and Bonds
§§ 32101-32111
Chapter 4 - Tax on Beer and Wine
§§ 32151-32179
Article 1 - Imposition of Tax
§§ 32151-32152
Article 2 - Presumptions and Exemptions
§§ 32171-32179
Chapter 5 - Tax on Distilled Spirits
§§ 32201-32214
Article 1 - Imposition of Tax
§§ 32201-32203
Article 2 - Presumptions and Exemptions
§§ 32211-32214
Chapter 5.5 - Surtax on Beer, Wine,and Distilled Spirits
§§ 32220-32230
Article 1 - Imposition of the Surtax
§§ 32220-32223
Article 2 - Disposition of Proceeds
§§ 32230
Chapter 6 - Determinations
§§ 32251-32313
Article 1 - Returns and Payments
§§ 32251-32258
Article 1.1 - Payment by Electronic Funds Transfer
§§ 32260-32263
Article 2 - Deficiency Determinations
§§ 32271-32273
Article 3 - Determinations if No Return Made
§§ 32291
Article 4 - Redeterminations
§§ 32301-32306
Article 5 - Jeopardy Determinations
§§ 32311-32313
Chapter 7 - Collection of Tax
§§ 32351-32390
Article 1 - Suit for Tax
§§ 32351-32352
Article 2 - Judgment for Tax
§§ 32361-32364
Article 2.5 - Warrant for Collection
§§ 32365-32367
Article 3 - Seizure and Sale
§§ 32371-32374
Article 4 - Miscellaneous
§§ 32381-32390
Chapter 8 - Overpayments and Refunds
§§ 32401-32440
Article 1 - Claim for Refund
§§ 32401-32407
Article 2 - Suit for Refund
§§ 32411-32418
Article 3 - Recovery of Erroneous Refunds
§§ 32431-32433
Article 4 - Cancellations
§§ 32440
Chapter 9 - Administration
§§ 32451-32476
Article 1 - Administration
§§ 32451-32458.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 32460-32476
Chapter 10 - Disposition of Proceeds
§§ 32501-32502
Chapter 11 - Violations
§§ 32551-32557
Part 14.5 - Cannabis Tax
§§ 34010-34021.5
Chapter 1 - General Provisions and Definitions
§§ 34010
Chapter 2 - Cannabis Taxes
§§ 34011-34012.5
Chapter 3 - Administration
§§ 34013-34021.5
Part 15 - SUBSCRIPTION TELEVISION
§§ 35001-35003
Part 16 - FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX
§§ 36001-36043
Chapter 1 - General Provisions and Definitions
§§ 36001-36006
Chapter 2 - Imposition and Rate of Tax
§§ 36011
Chapter 3 - Exemptions
§§ 36021
Chapter 4 - Collection and Administration
§§ 36031-36039
Chapter 5 - Disposition of Proceeds
§§ 36041
Chapter 6 - Nonpreemption
§§ 36042
Chapter 7 - Authority to Enact Emergency Regulations
§§ 36043
Part 18.5 - TIMBER YIELD TAX
§§ 38101-38908
Chapter 1 - General Provisions and Definitions
§§ 38101-38110
Chapter 2 - Imposition of the Tax
§§ 38115-38116
Chapter 3 - Determination of Rates
§§ 38202-38204
Chapter 4.5 - Registration
§§ 38351
Chapter 5 - Determinations
§§ 38401-38455
Article 1 - Returns and Payments
§§ 38401-38405.5
Article 2 - Deficiency Determinations
§§ 38411-38419
Article 3 - Determinations if No Return Made
§§ 38421-38425
Article 4 - Jeopardy Determinations
§§ 38431-38435
Article 5 - Redeterminations
§§ 38441-38447
Article 6 - Interest and Penalties
§§ 38451-38455
Chapter 6 - Collection of Taxes
§§ 38501-38578
Article 1 - Security for Tax
§§ 38501-38505
Article 2 - Suit for Tax
§§ 38511-38515
Article 3 - Judgment for Tax
§§ 38521-38525
Article 4 - Priority and Lien of Tax
§§ 38531-38532
Article 5 - Warrant for Collection of Tax
§§ 38541-38543
Article 6 - Seizure and Sale
§§ 38551-38554
Article 7 - Payment on Termination of Business and Successor’s Liability
§§ 38561-38565
Article 8 - Miscellaneous Provisions
§§ 38571-38578
Chapter 7 - Overpayments and Refunds
§§ 38601-38631
Article 1 - Claim for Refund
§§ 38601-38607
Article 2 - Suit for Refund
§§ 38611-38617
Article 3 - Recovery of Erroneous Refunds
§§ 38621-38624
Article 4 - Cancellations
§§ 38631
Chapter 8 - Administration
§§ 38701-38800
Chapter 9 - Violations and Res Judicata
§§ 38801-38805
Chapter 10 - Disposition of Proceeds
§§ 38901-38908
Part 19 - ENERGY RESOURCES SURCHARGE LAW
§§ 40001-40216
Chapter 1 - General Provisions and Definitions
§§ 40001-40010
Chapter 2 - The Surcharge
§§ 40016-40036
Article 1 - Imposition of Surcharge
§§ 40016-40025
Article 3 - Registration
§§ 40035-40036
Chapter 3 - Special Provisions and Exemptions
§§ 40041-40046
Chapter 4 - Determination of Surcharge
§§ 40051-40105
Article 1 - Due and Payable Dates
§§ 40051-40053
Article 2 - Returns and Payments
§§ 40061-40065.5
Article 2.1 - Payment by Electronic Funds Transfer
§§ 40067-40069.5
Article 3 - Deficiency Determinations
§§ 40071-40079
Article 4 - Determinations If No Return Made
§§ 40081-40085
Article 5 - Redeterminations
§§ 40091-40097
Article 6 - Interest and Penalties
§§ 40101-40105
Chapter 5 - Overpayments and Refunds
§§ 40111-40137
Article 1 - Claim for Refund
§§ 40111-40117
Article 2 - Cancellations
§§ 40121
Article 3 - Suit for Refund
§§ 40125-40131
Article 4 - Recovery of Erroneous Refunds
§§ 40135-40137
Chapter 6 - Collection of Surcharge
§§ 40141-40169
Article 1 - Suit for Surcharge
§§ 40141-40145
Article 2 - Notice to Withhold
§§ 40151-40156
Article 2.5 - Priority and Lien of Surcharge
§§ 40157-40158
Article 3 - Warrant for Collection
§§ 40161-40163
Article 4 - Miscellaneous
§§ 40166-40169
Chapter 7 - Administration
§§ 40171-40216
Article 1 - Regulations, Records and Reports
§§ 40171-40177.4
Article 2 - Disposition of Proceeds
§§ 40181-40182
Article 3 - Violations
§§ 40186-40188
Article 4 - Notices
§§ 40191
Article 5 - The California Taxpayers’ Bill of Rights
§§ 40200-40216
Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
§§ 41001-41176
Chapter 1 - General Provisions and Definitions
§§ 41001-41019.5
Chapter 2 - The Surcharges
§§ 41020-41041
Article 1 - Imposition of the Surcharges
§§ 41020-41028
Article 2 - Adjustment of Surcharge Amounts
§§ 41030-41032
Article 3 - Registration
§§ 41040-41041
Chapter 3 - Special Provisions and Exemptions
§§ 41045-41049
Chapter 4 - Determination of Surcharge
§§ 41050-41099
Article 1 - Due and Payable Dates
§§ 41050-41056
Article 1.1 - Payment by Electronic Funds Transfer
§§ 41060-41063
Article 3 - Deficiency Determinations
§§ 41070-41078
Article 4 - Determinations if No Return Made
§§ 41080-41084
Article 5 - Redeterminations
§§ 41085-41091
Article 6 - Interest and Penalties
§§ 41095-41099
Chapter 5 - Overpayments and Refunds
§§ 41100-41114.3
Article 1 - Claim for Refund
§§ 41100-41106
Article 2 - Cancellations
§§ 41107
Article 3 - Suit for Refund
§§ 41108-41114
Article 4 - Recovery of Erroneous Refunds
§§ 41114.1-41114.3
Chapter 6 - Collection of Tax
§§ 41115-41127.9
Article 1 - Suit for Tax
§§ 41115-41119
Article 2 - Notice to Withhold
§§ 41120-41123.6
Article 2.5 - Priority and Lien of Surcharge
§§ 41124-41124.1
Article 3 - Warrant for Collection
§§ 41125-41127
Article 4 - Miscellaneous
§§ 41127.5-41127.9
Chapter 7 - Administration
§§ 41128-41176
Article 1 - Regulations, Records and Reports
§§ 41128-41133.4
Article 2 - Disposition of Proceeds
§§ 41135-41142
Article 2.5 - Violations
§§ 41143-41143.8
Article 3 - Notices
§§ 41144
Article 4 - Purpose
§§ 41150-41152
Article 5 - The California Taxpayers’ Bill of Rights
§§ 41160-41176
Part 21.1 - Local Prepaid Mobile Telephony Services Collection Act
§§ 42100-42111
Part 22 - HAZARDOUS SUBSTANCES TAX LAW
§§ 43001-43651
Chapter 1 - General Provisions and Definitions
§§ 43001-43013
Chapter 2 - The Hazardous Substances Tax
§§ 43053-43102
Article 1 - Imposition of Tax
§§ 43053-43057
Article 2 - Registration and Security
§§ 43101-43102
Chapter 3 - Determinations
§§ 43152-43352
Article 1 - Returns and Payments
§§ 43152-43160
Article 1.1 - Payment by Electronic Funds Transfer
§§ 43170-43173
Article 2 - Deficiency Determinations
§§ 43201-43204
Article 4 - Redeterminations
§§ 43301-43307
Article 5 - Jeopardy Determinations
§§ 43350-43352
Chapter 4 - Collection of Tax
§§ 43401-43450
Article 1 - Suit for Tax
§§ 43401-43402
Article 2 - Judgment for Tax
§§ 43413-43414
Article 3 - Warrant for Collection
§§ 43421-43423
Article 4 - Seizure and Sale
§§ 43431-43434
Article 5 - Miscellaneous
§§ 43441-43450
Chapter 5 - Overpayments and Refunds
§§ 43451-43491
Article 1 - Claim for Refund
§§ 43451-43456
Article 2 - Suit for Refund
§§ 43471-43478
Article 3 - Recovery of Erroneous Refunds
§§ 43481-43484
Article 4 - Cancellations
§§ 43491
Chapter 6 - Administration
§§ 43501-43527
Article 1 - Administration
§§ 43501-43507.5
Article 2 - The California Taxpayers’ Bill of Rights
§§ 43511-43527
Chapter 7 - Disposition of Proceeds
§§ 43551-43555
Chapter 8 - Violations
§§ 43602-43607
Chapter 9 - Disclosure of Information
§§ 43651
Part 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW
§§ 43800-43810
Part 22.5
§§ 44000-44007
Part 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
§§ 45001-45984
Chapter 1 - General Provisions and Definitions
§§ 45001-45009
Chapter 2 - The Integrated Waste Management Fee
§§ 45051-45102
Article 1 - Imposition of Fee
§§ 45051
Article 2 - Registration and Security
§§ 45101-45102
Chapter 3 - Determinations
§§ 45151-45353
Article 1 - Reports and Payments
§§ 45151-45158
Article 1.1 - Payment by Electronic Funds Transfer
§§ 45160-45163
Article 2 - Deficiency Determinations
§§ 45201-45203
Article 3 - Redeterminations
§§ 45301-45307
Article 4 - Jeopardy Determinations
§§ 45351-45353
Chapter 4 - Collection of Fee
§§ 45401-45611
Article 1 - Suit for Fee
§§ 45401-45402
Article 2 - Judgment for Fee
§§ 45451-45452
Article 3 - Warrant for Collection
§§ 45501-45503
Article 4 - Seizure and Sale
§§ 45551-45554
Article 5 - Miscellaneous
§§ 45601-45611
Chapter 5 - Overpayments and Refunds
§§ 45651-45801
Article 1 - Claim for Refund
§§ 45651-45656
Article 2 - Suit for Refund
§§ 45701-45708
Article 3 - Recovery of Erroneous Refunds
§§ 45751-45754
Article 4 - Cancellations
§§ 45801
Chapter 6 - Administration
§§ 45851-45872
Article 1 - Administration
§§ 45851-45855.6.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 45856-45872
Chapter 7 - Disposition of Proceeds
§§ 45901
Chapter 8 - Violations
§§ 45951-45956
Chapter 9 - Disclosure of Information
§§ 45981-45984
Part 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
§§ 46001-46751
Chapter 1 - General Provisions and Definitions
§§ 46001-46029
Chapter 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee
§§ 46051-46101
Article 1 - Imposition of Fee
§§ 46051-46054
Article 2 - Registration
§§ 46101
Chapter 3 - Determinations
§§ 46151-46357
Article 1 - Returns and Payments
§§ 46151-46159
Article 1.1 - Payment by Electronic Funds Transfer
§§ 46160-46163
Article 2 - Deficiency Determinations
§§ 46201-46205
Article 3 - Determinations If No Return Made
§§ 46251-46255
Article 4 - Jeopardy Determinations
§§ 46301-46303
Article 5 - Redeterminations
§§ 46351-46357
Chapter 4 - Collection of Fee
§§ 46401-46467
Article 1 - Security for Fee
§§ 46401-46407
Article 2 - Suit for Fee
§§ 46411-46412
Article 3 - Judgment for Fee
§§ 46421-46422
Article 4 - Warrant for Collection
§§ 46431-46433
Article 5 - Seizure and Sale
§§ 46441-46444
Article 6 - Successor Withholding and Liability
§§ 46451-46454
Article 7 - Miscellaneous
§§ 46461-46467
Chapter 5 - Overpayments and Refunds
§§ 46501-46551
Article 1 - Claim for Refund
§§ 46501-46507
Article 2 - Suit for Refund
§§ 46521-46528
Article 3 - Recovery of Erroneous Refunds
§§ 46541-46544
Article 4 - Cancellations
§§ 46551
Chapter 6 - Administration
§§ 46601-46628
Article 1 - General Provisions
§§ 46601-46607.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 46611-46628
Chapter 7 - Disposition of Proceeds
§§ 46651-46653
Chapter 8 - Violations
§§ 46701-46706
Chapter 9 - Disclosure of Information
§§ 46751
Part 25 - Lithium Extraction Tax Law
§§ 47000-47115
Chapter 1 - General Provisions and Definitions
§§ 47000-47002
Chapter 2 - The Lithium Extraction Excise Tax
§§ 47010-47020
Chapter 3 - Administration
§§ 47060-47100
Chapter 4 - Citizens Oversight Committee
§§ 47110-47115
Part 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
§§ 50101-50162
Chapter 1 - General Provisions and Definitions
§§ 50101-50107
Chapter 2 - The Underground Storage Tank Fee
§§ 50108-50108.2
Article 1 - Imposition of Fee
§§ 50108
Article 2 - Registration and Security
§§ 50108.1-50108.2
Chapter 3 - Determinations
§§ 50109-50120.3
Article 1 - Reports and Payments
§§ 50109-50112.6
Article 1.1 - Payment by Electronic Funds Transfer
§§ 50112.7-50112.10
Article 2 - Deficiency Determinations
§§ 50113-50113.2
Article 3 - Redeterminations
§§ 50114-50120
Article 4 - Jeopardy Determinations
§§ 50120.1-50120.3
Chapter 4 - Collection of Fee
§§ 50121-50138.9
Article 1 - Suit for Fee
§§ 50121-50122
Article 2 - Judgment for Fee
§§ 50123-50124
Article 3 - Warrant for Collection
§§ 50125-50127
Article 4 - Seizure and Sale
§§ 50128-50131
Article 5 - Miscellaneous
§§ 50132-50138.9
Chapter 5 - Overpayments and Refunds
§§ 50139-50151
Article 1 - Claim for Refund
§§ 50139-50142.2
Article 2 - Suit for Refund
§§ 50143-50149
Article 3 - Recovery of Erroneous Refunds
§§ 50150-50150.5
Article 4 - Cancellations
§§ 50151
Chapter 6 - Administration
§§ 50152-50156.18
Article 1 - Administration
§§ 50152-50155.6.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 50156-50156.18
Chapter 7 - Disposition of Proceeds
§§ 50157-50158
Chapter 8 - Disclosure of Information
§§ 50159-50162
Part 30 - FEE COLLECTION PROCEDURES LAW
§§ 55001-55381
Chapter 1 - General Provisions and Definitions
§§ 55001-55004
Chapter 2 - Fee
§§ 55021-55022
Chapter 3 - Determinations
§§ 55040-55103
Article 1 - Returns and Payments
§§ 55040-55046.5
Article 1.1 - Payment by Electronic Funds Transfer
§§ 55050-55053
Article 2 - Deficiency Determinations
§§ 55061-55064
Article 3 - Redeterminations
§§ 55081-55087
Article 4 - Jeopardy Determinations
§§ 55101-55103
Chapter 4 - Collection of Fee
§§ 55121-55212
Article 1 - Suit for Fee
§§ 55121-55122
Article 2 - Judgment for Fee
§§ 55141-55142
Article 3 - Warrant for Collection
§§ 55161-55163
Article 4 - Seizure and Sale
§§ 55181-55191
Article 5 - Miscellaneous
§§ 55201-55212
Chapter 5 - Overpayments and Refunds
§§ 55221-55281
Article 1 - Claim for Refund
§§ 55221-55226
Article 2 - Suit for Refund
§§ 55242-55248
Article 3 - Recover of Erroneous Refunds
§§ 55261-55263
Article 4 - Cancellations
§§ 55281
Chapter 6 - Administration and Taxpayers’ Bill of Rights
§§ 55301-55337
Article 1 - Administration
§§ 55301-55306.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 55321-55337
Chapter 7 - Violations
§§ 55361-55365
Chapter 8 - Disclosure of Information
§§ 55381
Part 31 - DIESEL FUEL TAX LAW
§§ 60001-60709
Chapter 1 - General Provisions and Definitions
§§ 60001-60049.1
Chapter 2 - Imposition of Tax
§§ 60050-60064
Chapter 3 - Exemptions
§§ 60100-60108
Chapter 4 - Interstate Users
§§ 60110-60128
Article 1 - Definitions
§§ 60110-60114
Article 2 - Imposition of Tax
§§ 60115-60116
Article 3 - Licenses for Interstate Users
§§ 60120-60122
Article 4 - Administrative Provisions
§§ 60128
Chapter 4.5 - International Fuel Tax Agreement
§§ 60130
Chapter 5 - Licenses
§§ 60131-60190
Article 1 - Licenses for Suppliers
§§ 60131-60135
Article 2 - License for Exempt Bus Operator
§§ 60141-60143
Article 2.5 - License for Government Entity
§§ 60146
Article 3 - License for Ultimate Vendor
§§ 60151-60153
Article 4 - License for Highway Vehicle Operator and End Seller
§§ 60161-60163
Article 5 - Denial of License
§§ 60171-60173
Article 6 - Revocation of License
§§ 60180-60186
Article 7 - Licensing of Locations
§§ 60190
Chapter 6 - Determinations and Payments
§§ 60201-60366
Article 1 - Returns and Payments
§§ 60201-60212
Article 1.1 - Payment by Electronic Funds Transfer
§§ 60250-60253
Article 2 - Determination If No Return Made
§§ 60301-60304
Article 3 - Deficiency Determinations
§§ 60310-60317
Article 4 - Jeopardy Determinations and Weekly Payments
§§ 60330-60340
Article 5 - Redeterminations
§§ 60350-60356
Article 6 - Payment by Unlicensed Persons
§§ 60360-60366
Chapter 7 - Collection of Tax
§§ 60401-60496
Article 1 - Security for Tax
§§ 60401-60408
Article 2 - Suit for Tax
§§ 60421-60423
Article 3 - Lien of Tax
§§ 60441-60445
Article 4 - Warrant for Collection of Tax
§§ 60451-60453
Article 5 - Seizure and Sale
§§ 60461-60464
Article 6 - Successor Withholding and Liability
§§ 60471-60474
Article 7 - Miscellaneous Provisions
§§ 60491-60496
Chapter 8 - Overpayment and Refunds
§§ 60501-60581
Article 1 - Refunds on Certain Sales and Uses
§§ 60501-60512
Article 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
§§ 60521-60525
Article 3 - Suit for Refund
§§ 60541-60548
Article 4 - Recovery of Erroneous Refunds
§§ 60561-60564
Article 5 - Cancellations
§§ 60581
Chapter 9 - Administration
§§ 60601-60637
Article 1 - Administration
§§ 60601-60611.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 60621-60637
Chapter 10 - Distribution of Proceeds
§§ 60651-60654
Chapter 11 - Violations
§§ 60701-60709
Part 32 - Individual Shared Responsibility Penalty
§§ 61000-61050