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California Revenue & Taxation Code
7,311 sections.
Division 1 — Property Taxation1,736 sections
Part 0.5 — Implementation of Article XIII a of the California Constitution178 sections
Chapter 1 — Base Year Values5 sections
Chapter 2 — Change in Ownership and Purchase23 sections
Chapter 3 — New Construction11 sections
Chapter 3.5 — Change in Ownership and New Construction After the Lien Date40 sections
Article 1 — Definitions and General Provisions
Article 2 — Assessments on the Supplemental Roll
Article 5 — Transmittal of Supplemental Assessments to the Auditor
Article 6 — Collection of Supplemental Taxes
Article 6.5 — Reimbursement for County Costs
Article 7 — Disposition of Revenues
Article 8 — Effective Date
Article 2.5 — Application of Inflation Rate
Article 4 — Notice of Assessment
Chapter 4 — Assessment Appeals3 sections
Chapter 5 — Taxpayer Reporting1 section
Chapter 5.5 — Property Tax Rates1 section
Chapter 6 — Allocation of Property Tax Revenue94 sections
Article 1 — Definitions and Administration
Article 2 — Basic Revenue Allocations
Article 3 — Revenue Allocation Shifts for Education
Article 4 — Tax Equity Allocations for Certain Cities
Article 5 — Jurisdictional Changes and Negotiated Transfers
Article 6 — Miscellaneous Provisions
Part 1 — General Provisions208 sections
Chapter 2 — Administrative Provisions
Chapter 2.5 — Disaster Relief
Chapter 2.6 — Disaster Relief for Manufactured Homes
Chapter 3 — Limitation of Actions
Chapter 4 — Disaster Relief
Chapter 5 — Disaster Relief: Tax Deferral
Chapter 6 — Earthquake and Fire Disaster Relief
Part 2 — Assessment441 sections
Chapter 1 — Taxation Base160 sections
Article 1 — Taxable and Exempt Property
Article 2 — Procedure to Claim Exemptions
Article 2.5 — Late Exemption Claims
Article 3 — Audit of Veterans’ Exemption Claims
Chapter 2 — Legal Description of Lands for Assessment Purposes10 sections
Chapter 3 — Assessment Generally175 sections
Article 1 — General Requirements
Article 1.3 — Assessment of Implements of Husbandry
Article 1.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction
Article 1.7 — Valuation of Timberland and Timber
Article 1.9 — Historical Property
Article 2 — Information From Taxpayer
Article 2.5 — Change in Ownership Reporting
Article 3 — Arbitrary and Penal Assessments
Article 4 — Property Escaping Assessment
Article 5 — Tax Deeded Property
Article 6 — Assessment Roll
Article 7 — Information to Other Taxing Agencies
Article 8 — Appraiser Qualifications
Article 8.5 — Assessment Analyst Certificates
Article 9 — Consultant Contracts
Chapter 4 — Assessment by State Board of Equalization Generally43 sections
Article 1 — General Provisions
Article 3 — Reassessments and Allocation Corrections
Article 4 — Assessment Estimates and Assessment Roll
Article 5 — Property Statements
Article 6 — State Assessed Property Escaping Assessment
Chapter 5 — Special Types of Property40 sections
Article 2 — Goods in Transit
Article 6 — Certificated Aircraft
Article 7 — Fractionally Owned Aircraft
Chapter 6 — Assessor’s Office Equipment6 sections
Chapter 7 — Responsibility of Assessor7 sections
Part 3 — Equalization106 sections
Chapter 1 — Equalization by County Board of Equalization79 sections
Article 1.5 — Equalization by Assessment Appeals Board
Article 1.7 — Assessment Hearing Officers
Article 1.9 — Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
Article 2 — Duties of Auditor
Article 4 — Equalization with Assistance of Appraisal Commission
Chapter 1.5 — Multijurisdictional Assessment Appeals Boards15 sections
Article 1 — Findings and Declarations
Article 3 — Establishment and Procedure
Article 6 — Admission and Withdrawal
Chapter 2 — Equalization by State Board of Equalization5 sections
Article 1.5 — Review of Assessment of Publicly Owned Property
Chapter 3 — The Equalized County Assessment Roll7 sections
Part 3.5 — Districts Located in More Than One County: Alternate Method of Computing Levies on Basis of Tentative Full Values4 sections
Part 4 — Levy of Tax128 sections
Chapter 1 — Determination of Tax3 sections
Chapter 2 — Effect of Tax36 sections
Chapter 3 — Reimbursement for Costs Mandated by the State89 sections
Article 2 — General Provisions
Article 3 — Method of Providing Reimbursement Revenue for Costs Mandated by State
Article 4 — Maximum Property Tax Rates
Article 5 — Additional Property Tax Rates
Article 6 — Tax Rate Limit Elections
Article 7 — Governmental Reorganization: Effect on Maximum Property Tax Rates
Article 8 — Functional Consolidation: Effect on Maximum Property Tax Rates
Article 9 — Reporting Tax Levies
Part 5 — Collection of Taxes163 sections
Chapter 1 — Medium of Payment20 sections
Chapter 2 — Collection Generally49 sections
Chapter 2.1 — Collection in Equal Installments11 sections
Chapter 2.3 — Return of Replicated Property Tax Payments6 sections
Chapter 3 — Collection of Part of an Assessment10 sections
Article 1 — General Provisions and Definitions
Article 3 — Applications and Computations for Separate Assessments
Chapter 3.3 — Collection of Taxes11 sections
Chapter 4 — Collection on the Unsecured Roll37 sections
Article 1 — General Provisions
Article 2 — Seizure and Sale
Chapter 5 — Suits for Taxes6 sections
Chapter 6 — Unsecured Roll Summary Judgment8 sections
Chapter 7 — Warrant for Collection of Taxes4 sections
Chapter 8 — Tax Delinquent Vessels1 section
Part 6 — Tax Sales153 sections
Chapter 1 — Publication of Delinquent List and Notice of Sale20 sections
Article 1.5 — Deeds to the State
Article 1.7 — Published Delinquent List
Article 1.8 — Alternative Method of Publication
Chapter 2 — Sale by Operation of Law9 sections
Article 1 — General Provisions
Chapter 2.2 — Medium of Payment4 sections
Chapter 7 — Sale to Private Parties After Deed to State60 sections
Chapter 8 — Deed to State, County or Public Agencies37 sections
Article 1 — General Provisions
Article 2 — Purchase from the State
Article 3 — Sales Between Taxing Agencies
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 State23 sections
Part 7 — Redemption58 sections
Chapter 1 — Redemption Generally22 sections
Chapter 2 — Redemption of Part of Assessment13 sections
Article 1 — General Provisions and Definitions
Article 3 — Applications and Computations
Chapter 3 — Redemption After Payment of Delinquent Taxes in Installments15 sections
Article 1 — General Provisions
Article 2 — Permanent Installment Plan
Article 5 — Credits and Distribution
Chapter 4 — Preparation of Abstract Lists8 sections
Part 7.5 — Tax Certificates19 sections
Chapter 1 — General Definitions
Chapter 2 — Authorization and Administration
Chapter 3 — Sale of Tax Certificates
Part 8 — Distribution56 sections
Chapter 1a — Secured Roll
Chapter 1b — Unsecured Roll
Chapter 1d — Delinquent Unsecured Roll
Chapter 1.3 — Distribution of Proceeds From Sale of Tax-Deeded Property
Chapter 3 — Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
Part 9 — Corrections, Cancellations, and Refunds134 sections
Chapter 1 — General Provisions6 sections
Chapter 2 — Corrections37 sections
Article 2 — Errors on the Board Roll
Article 3 — Incorrect Application of Payments
Article 4 — Incorrect Application of Payment on Redemption
Chapter 3 — Enforcement of Tax After Erroneous Proceedings3 sections
Chapter 4 — Cancellations48 sections
Article 1.5 — Cancellation of Assessments on State-Assessed Property
Article 2 — Cancellation of Assessments on Public Lands on Application of State Lands Commission
Article 3 — Cancellation of Assessments on Public Lands on Application of Property Owner
Article 4 — Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof
Article 5 — Cancellation of Taxes on Exempt Property
Chapter 5 — Refunds40 sections
Article 1 — Refunds Generally
Article 2 — Refund Actions by Taxpayers
Article 2.5 — Interest on Refunds
Article 3 — Action by Public Agency
Article 3.5 — Scope of Judicial Review of Assessments in Refund Actions
Part 10 — Aircraft Assessment and Taxation21 sections
Chapter 1 — General Provisions and Definitions
Part 12 — Taxation of Racehorses36 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — Imposition of Tax
Chapter 5 — Administration
Part 13 — Taxation of Manufactured Homes19 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — Determination of Taxable Values
Chapter 3 — Change in Ownership
Chapter 4 — New Construction
Chapter 5 — Collection of Taxes on Mobilehomes
Chapter 6 — Administrative and Miscellaneous Provisions
Part 14 — Property Taxpayers' Bill of Rights12 sections
Division 2 — Other Taxes5,530 sections
Part 1 — Sales and Use Taxes539 sections
Chapter 1 — General Provisions and Definitions69 sections
Chapter 1.5 — Streamlined Sales Tax Project7 sections
Chapter 1.7 — Marketplace Facilitator Act14 sections
Article 1 — General Provisions and Definitions
Article 2 — Registration and Collection
Article 3 — Marketplace Facilitator Relief
Article 4 — Operative Date
Chapter 2 — The Sales Tax53 sections
Article 1 — Imposition of Tax
Article 3 — Presumptions and Resale Certificates
Article 4 — Inclusion of Support Services in Sales Tax
Chapter 3 — The Use Tax35 sections
Article 1 — Imposition of Tax
Article 3 — Presumptions and Resale Certificates
Chapter 3.3 — Vehicle Smog Impact Fee1 section
Chapter 3.5 — Vehicles, Vessels and Aircraft17 sections
Article 2 — Special Exemptions
Article 3 — Auxiliary Collection Provisions
Chapter 4 — Exemptions115 sections
Article 1 — General Exemptions
Article 2 — Exemptions From Sales Tax
Article 3 — Exemptions From Use Tax
Article 4 — Exemption Certificates
Chapter 5 — Determinations79 sections
Article 1 — Returns and Payments
Article 1.2 — Payment by Electronic Funds Transfer
Article 1.5 — Prepayment of Sales Tax on Motor Vehicle Fuel Distributions
Article 2 — Deficiency Determinations
Article 3 — Determinations if No Return Made
Article 4 — Jeopardy Determinations
Article 5 — Redeterminations
Article 6 — Interest and Penalties
Chapter 6 — Collection of Tax41 sections
Article 1 — Security for Tax
Article 3 — Judgment for Tax
Article 4 — Priority and Lien of Tax
Article 5 — Warrant for Collection of Tax
Article 6 — Seizure and Sale
Article 7 — Payment on Termination of Business and Successor’s Liability
Article 8 — Miscellaneous Provisions
Article 9 — Collection of Tax Debts Due to the Internal Revenue Service or Other States
Chapter 7 — Overpayments and Refunds32 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 8 — Administration53 sections
Article 1 — Administration
Article 1.5 — Public Disclosure of Tax Delinquencies
Article 2 — Tax Amnesty Program
Article 2.5 — Managed Audit Program
Article 3 — The California Taxpayers’ Bill of Rights
Chapter 9 — Disposition of Proceeds14 sections
Chapter 10 — Violations8 sections
Chapter 11 — Res Judicata1 section
Part 1.5 — Uniform Local Sales and Use Taxes30 sections
Chapter 1 — General Provisions
Chapter 2 — Bradley-Burns Bill of Rights
Part 1.55 — Motor Carriers8 sections
Chapter 1 — Motor Carriers of Property Permit Fee
Chapter 2 — Motor Carrier Safety Improvement Fund
Part 1.6 — Transactions and Use Taxes27 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — Imposition of Tax
Chapter 3 — Administration
Chapter 4 — Refunds of Unconstitutional Taxes
Part 1.7 — Additional Local Taxes116 sections
Chapter 1 — Occupancy Taxes
Chapter 1.5 — Local Agency Levy Powers And Limitations
Chapter 1.8 — Keep Groceries Affordable Act of 2018
Chapter 2 — Counties Transactions and Use Tax
Chapter 2.3 — Cities Transactions And Use Taxes
Chapter 2.5 — County of Los Angeles Transactions and Use Tax
Chapter 2.6 — Calexico Transactions and Use Tax
Chapter 2.64 — Qualified City Transactions And Use Taxes
Chapter 2.65 — Avalon Transactions and Use Tax
Chapter 2.66 — Santa Fe Springs Transactions and Use Tax
Chapter 2.7 — San Diego County Justice Facilities Financing Act
Chapter 2.8 — Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness
Chapter 2.85 — Fresno Zoological Tax
Chapter 2.87 — City of Visalia Transactions and Use Tax
Chapter 2.9 — Clearlake Transactions and Use Tax
Chapter 2.91 — Clovis Transactions and Use Tax
Chapter 2.92 — Fort Bragg Transactions and Use Tax
Chapter 2.94 — San Joaquin County Transactions and Use Tax
Chapter 2.95 — Peninsula Corridor Joint Powers Board
Chapter 2.97 — Placerville Transactions and Use Tax
Chapter 2.985 — West Sacramento Transactions and Use Tax
Chapter 2.12 — Truckee Transactions and Use Tax
Chapter 2.4 — County of Los Angeles Transactions and Use Tax
Chapter 2.93 — Woodland Transactions and Use Tax
Chapter 2.98 — County Transactions and Use Tax for Library Programs
Chapter 2.99 — Sebastopol Transactions and Use Tax
Chapter 2.995 — San Mateo County Transactions and Use Tax for Parks and Recreation Purposes
Chapter 3 — Graffiti Prevention Tax
Chapter 3.10 — City of Victorville Transactions and Use Tax
Chapter 3.11 — City of Lancaster Transactions and Use Tax
Chapter 3.12 — City of Palmdale Transactions and Use Tax
Chapter 3.18 — County of Contra Costa Transactions and Use Tax
Chapter 3.5 — Local Public Finance
Chapter 3.6 — Davis Transactions and Use Tax
Chapter 3.65 — Solano County Transactions and Use Tax
Chapter 3.73 — Local Government Finance in the County of Alameda
Chapter 3.74 — Local Government Finance in the County of Santa Clara
Chapter 3.74.1 — Local Government Finance in the City of Campbell Transactions and Use Tax
Chapter 3.75 — Local Government Finance in the City of Alameda
Chapter 3.77 — Local Government Finance in the City of Pinole Transactions and Use Tax
Chapter 3.76 — Sonoma County Transactions and Use Tax
Chapter 3.8 — Local Government Finance in the City of El Cerrito
Chapter 3.81 — County of Solano Transactions and Use Tax for General or Specific Purposes
Chapter 3.82 — Local Government Finance in the Cities within the County of Solano
Chapter 3.83 — San Luis Obispo Council of Governments Transactions and Use Tax
Chapter 3.9 — Local Government Finance in the County of San Mateo
Chapter 3.91 — Local Government Finance in the County of Monterey
Chapter 3.92 — Local Government Finance in the City of Berkeley
Chapter 3.93 — Local Government Finance in the County of Ventura
Chapter 3.94 — Local Government Finance in the County of Humboldt
Chapter 3.95 — Monterey-Salinas Transit District Transactions and Use Tax
Part 2 — Motor Vehicle Fuel Tax Law316 sections
Chapter 1 — General Provisions and Definitions46 sections
Chapter 2 — Imposition of Tax16 sections
Chapter 2.5 — Aircraft Jet Fuel Tax14 sections
Article 2 — Imposition of Tax
Article 4 — Administrative Provisions
Article 5 — Disposition of Proceeds
Chapter 3 — Exemptions7 sections
Chapter 4 — Licenses and Bonds18 sections
Article 1 — License for Supplier
Article 2 — License for Industrial User
Article 3 — License for Pipeline Operator, Train Operator, and Vessel Operator
Article 5 — Denial of License
Article 6 — Revocation of License
Article 7 — Licensing of Locations
Chapter 5 — Determinations and Payments69 sections
Article 1 — Returns, Reports, and Payments
Article 2.5 — Payment by Electronic Funds Transfer
Article 3 — Determination if No Return Made
Article 4 — Deficiency Determinations
Article 5 — Jeopardy Determinations and Weekly Payments
Article 6 — Redeterminations
Article 7 — Payments by Unlicensed Persons
Chapter 6 — Collection of Tax32 sections
Article 1 — Security for Tax
Article 1.5 — Suit for Tax
Article 2.5 — Warrant for Collection of Tax
Article 3 — Seizure and Sale
Article 4 — Collection of Tax From Deposited Security
Article 5 — Sale of State-Acquired Property
Article 6 — Payment on Termination of Business
Article 7 — Miscellaneous Provisions
Chapter 7 — Overpayments and Refunds36 sections
Article 1 — Refunds on Certain Sales
Article 2 — Claim for Refund
Article 3 — Suit for Refund
Article 4 — Recovery of Erroneous Refunds
Article 5 — Cancellations
Chapter 8 — Administration27 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 9 — Records4 sections
Chapter 10 — Distribution of Proceeds13 sections
Chapter 11 — Violations7 sections
Chapter 12 — Metropolitan Transportation Commission27 sections
Part 3 — Use Fuel Tax198 sections
Chapter 1 — General Provisions and Definitions17 sections
Chapter 2 — Imposition of Tax14 sections
Chapter 2.5 — International Fuel Tax Agreement1 section
Chapter 3 — Permits14 sections
Chapter 3.5 — Collection of Tax by Vendor6 sections
Article 1 — Collection of Tax by Vendor
Chapter 4 — Determinations44 sections
Article 1 — Returns and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 3 — Determinations if No Return Made
Article 4 — Jeopardy Determinations
Article 5 — Redeterminations
Article 6 — Interest and Penalties
Chapter 5 — Collection of Tax36 sections
Article 1 — Security for Tax
Article 3.5 — Warrant for Collection of Tax
Article 4 — Seizure and Sale
Article 4.5 — Successor Withholding and Liability
Article 5 — Miscellaneous Provisions
Chapter 6 — Overpayments and Refunds21 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 2.5 — Recovery of Erroneous Refunds
Article 3 — Cancellations
Chapter 7 — Administration35 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 8 — Distribution of Proceeds4 sections
Chapter 9 — Violations6 sections
Part 3.5 — Fuel Tax Agreements10 sections
Chapter 1 — Fuel Tax Agreements1 section
Chapter 2 — The International Fuel Tax Agreement9 sections
Article 4 — Administration
Article 5 — IFTA Disclosure
Article 6 — Distribution of Proceeds
Part 4 — Local Motor Vehicle Fuel Taxation8 sections
Part 5 — Vehicle License Fee78 sections
Chapter 1 — General Provisions and Definitions6 sections
Chapter 2 — Imposition of Fee37 sections
Article 1 — Computation of Fee
Article 1.5 — Trailer Coaches
Chapter 3 — Collections and Refunds14 sections
Article 2 — Seizure and Sale
Chapter 4 — Administration2 sections
Chapter 5 — Distribution of Proceeds15 sections
Chapter 6 — Transportation Improvement Fee4 sections
Part 5.5 — Local Vehicle License Fees8 sections
Part 5.6 — Local Vehicle License Fee Surcharge7 sections
Part 5.7 — Voter-Approved Local Assessment9 sections
Part 6 — Private Railroad Car Tax105 sections
Chapter 1 — General Provisions and Definitions6 sections
Chapter 2 — Assessments31 sections
Article 1 — General Provisions
Article 4 — Estimated and Escaped Assessments
Article 5 — Reassessments
Article 6 — Jeopardy Assessments
Chapter 3 — Levy and Payment of Tax9 sections
Chapter 3.5 — Corrections5 sections
Chapter 4 — Collection of Tax29 sections
Article 1 — Security for Tax
Article 4 — Warrant for Collection of Tax
Article 5 — Seizure and Sale
Article 6 — Payment on Termination of Business and Successor’s Liability
Article 7 — Miscellaneous Provisions
Chapter 5 — Overpayments and Refunds15 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Cancellations
Chapter 6 — Administration8 sections
Chapter 7 — Disposition of Proceeds2 sections
Part 6.7 — Documentary Transfer Tax Act23 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — Authorization for Tax
Chapter 4 — Administration
Part 7 — Insurance Taxation135 sections
Chapter 1 — General Provisions9 sections
Chapter 2 — Ocean Marine Insurance15 sections
Article 2 — Basis of Tax for Ocean Marine Insurance
Chapter 3 — All Insurance Other Than Ocean Marine27 sections
Article 2 — Basis of Tax for Other Than Title Insurers
Article 3 — Basis of Tax for Title Insurers
Article 4 — Basis of Tax for Medi-Cal Managed Care Plans
Chapter 3.5 — Retaliatory Taxes, Licenses and Fees4 sections
Chapter 4 — Assessment and Effect of Tax31 sections
Article 1 — Tax Returns and Initial Payments
Article 2 — Initial Assessments
Article 3 — Deficiency Assessments
Article 4 — Effect of Tax
Chapter 5 — Payment and Collection19 sections
Article 2 — Interest and Penalties
Article 3 — Suits for Taxes
Article 4 — Recovery of Erroneous Refunds
Chapter 6 — Suspension of Rights of Delinquent Insurers6 sections
Article 1 — Revocation of Certificate of Authority
Article 2 — Suspended Corporate Insurers
Chapter 7 — Cancellations and Refunds12 sections
Article 1 — Cancellations
Article 2 — Refund or Credit for Collected Taxes
Chapter 8 — Taxpayers’ Suits8 sections
Chapter 9 — Disposition of Proceeds3 sections
Chapter 10 — Administration1 section
Part 7.5 — Nonadmitted Insurance Tax6 sections
Part 8 — Prohibition of Gift and Death Taxes109 sections
Chapter 1 — Imposition of Tax4 sections
Chapter 2 — Definitions11 sections
Chapter 3 — Returns5 sections
Article 1 — Estate Tax Return
Chapter 4 — Deficiency Determination5 sections
Chapter 5 — Payment of Tax11 sections
Article 3 — Delinquent Tax Bond
Chapter 6 — Refunds4 sections
Chapter 7 — Collection of Tax47 sections
Article 3 — Warrant for Collection of Tax
Article 4 — Writ of Execution
Article 5 — Miscellaneous
Article 6 — Tax Compromise
Article 7 — Uniform Act on Interstate Arbitration of Death Taxes
Article 8 — Determination of Domicile by Arbitration: Alternative Method
Chapter 8 — Court Jurisdiction and Procedure Generally7 sections
Article 1 — Court Jurisdiction
Article 2 — Court Procedure Generally
Chapter 9 — Administration13 sections
Article 2 — Special Employment
Article 4 — Information Confidential
Chapter 10 — Disposition of Proceeds2 sections
Part 9.5 — Generation Skipping Transfer Tax44 sections
Chapter 1 — Definitions5 sections
Chapter 2 — Imposition of the Tax9 sections
Article 3 — Deficiency Determination
Chapter 3 — Payment of Tax6 sections
Article 2 — Interest and Penalties
Chapter 4 — Collection of Tax5 sections
Article 3 — Writ of Execution
Article 4 — Miscellaneous
Chapter 5 — Refunds7 sections
Article 1 — When Allowable
Article 2 — Suit for Refund
Article 3 — Interest on Refunds
Chapter 6 — Court Jurisdiction and Procedure Generally3 sections
Article 1 — Court Jurisdiction
Article 2 — Court Procedure Generally
Chapter 7 — Administration8 sections
Article 2 — Inspection of Records
Chapter 8 — Disposition of Proceeds1 section
Part 10 — Personal Income Tax444 sections
Chapter 1 — General Provisions and Definitions61 sections
Chapter 2 — Imposition of Tax47 sections
Chapter 2.1 — Alternative Minimum Tax5 sections
Chapter 3 — Computation of Taxable Income198 sections
Article 1 — Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc
Article 2 — Items Specifically Included in Gross Income
Article 3 — Items Specifically Excluded from Gross Income
Article 9 — Special Rules for Nonresidents and Part-Year Residents
Chapter 4 — Corporate Distributions and Adjustments6 sections
Chapter 5 — Deferred Compensation13 sections
Chapter 6 — Accounting Periods and Methods of Accounting16 sections
Chapter 7 — Exempt Trusts and Common Trust Funds11 sections
Article 2 — Taxation of Business Income of Certain Exempt Organizations
Article 3 — Common Trust Funds
Chapter 8 — Natural Resources1 section
Chapter 9 — Estates, Trusts, Beneficiaries, and Decedents19 sections
Chapter 10 — Partners and Partnerships10 sections
Chapter 10.5 — Tax on Limited Partnerships3 sections
Chapter 10.6 — Tax and Fees on Limited Liability Companies6 sections
Chapter 10.7 — Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships3 sections
Chapter 11 — Gross Income of Nonresidents6 sections
Chapter 12 — Credit for Taxes Paid10 sections
Chapter 13 — Gain or Loss on Disposition of Property14 sections
Chapter 14 — General Rules for Determining Capital Gains and Losses15 sections
Part 10.2 — Administration of Franchise and Income Tax Laws585 sections
Chapter 1 — General Provisions18 sections
Article 1 — General Application
Article 2 — Continuity with Prior Law
Chapter 2 — Returns83 sections
Article 1 — Individuals and Fiduciaries
Article 2 — Banks and Corporations
Article 3 — General Provisions Applicable to All Persons
Article 4 — Information Returns
Chapter 3 — Voluntary Contributions81 sections
Article 1 — Parkinson’s Disease Research Voluntary Tax Contribution Fund
Article 3 — California Pediatric Cancer Research Voluntary Tax Contribution Fund
Article 3.6 — California Senior Citizen Advocacy Voluntary Tax Contribution Fund
Article 5 — Fish and Game Preservation Fund
Article 5.1 — California Beach and Coastal Enhancement Account
Article 5.2 — Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
Article 6 — California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
Article 7 — Designations to the California Seniors Special Fund
Article 8 — Designations to the California Breast Cancer Research Fund
Article 9 — Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund
Article 9.5 — Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
Article 14 — Emergency Food for Families Voluntary Tax Contribution Fund
Article 14.5 — Mental Health Crisis Prevention Voluntary Tax Contribution Fund
Article 15 — California Cancer Research Fund
Article 16 — General Provisions
Article 17 — California ALS Research Network Voluntary Tax Contribution Fund
Article 20 — School Supplies for Homeless Children Voluntary Tax Contribution Fund
Article 21 — State Parks Protection Fund
Article 23.5 — Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
Chapter 4 — Payments and Assessments138 sections
Article 1 — Payment of Tax by All Persons
Article 2 — Banks and Corporations
Article 3 — Deficiency Assessments
Article 4 — Assessments against Persons Secondarily Liable
Article 5 — Jeopardy Assessments
Article 7 — Penalties and Additions to Tax
Article 8 — Voluntary Disclosure Program
Article 9 — Public Disclosure of Tax Delinquencies
Chapter 5 — Collection of Tax51 sections
Article 1 — Judgment for Tax
Article 3 — Warrant for Collection of Tax
Article 4 — Miscellaneous Provisions
Article 5.5 — Collection of Amounts Imposed by a Court
Article 6 — Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals
Article 7 — Collection of Tax Debts Due to the Internal Revenue Service or Other States
Article 8 — Collection of Recaptured California Small Business COVID-19 Relief Grants
Article 8.1 — Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants
Article 9 — Collection of Recaptured California Competes Grants
Chapter 6 — Overpayments and Refunds73 sections
Article 1 — Claim for Refund
Article 3 — Suit for Refund
Article 4 — Recovery of Erroneous Refunds
Article 5 — Cancellations
Article 6 — Closing Agreements
Chapter 7 — Administration of Tax87 sections
Article 1 — Powers and Duties of Franchise Tax Board
Article 2 — Disclosure of Information
Article 4 — Tax Service Fees
Chapter 8 — Disposition of Proceeds8 sections
Article 1 — Transfers to General Fund
Article 2 — Tax Relief and Refund Account
Chapter 9 — Violations22 sections
Chapter 9.1 — Tax Amnesty8 sections
Chapter 9.5 — Tax Shelters14 sections
Article 1 — Voluntary Compliance Initiative One
Article 2 — Statute of Limitations for Abusive Tax Avoidance Transactions
Article 3 — Voluntary Compliance Initiative Two
Article 4 — Penalties and Interest
Chapter 10 — Res Judicata2 sections
Part 10.3 — Earned Income Tax Credit Information Act5 sections
Part 10.4 — Small Business Relief Act5 sections
Part 10.4.1 — Small Business Relief Act4 sections
Part 10.5 — Senior Citizens Property Tax Assistance and Postponement Law87 sections
Chapter 1 — Senior Citizens Homeowners and Renters Property Tax Assistance Law23 sections
Article 1 — General Provisions and Definitions
Chapter 2 — Property Tax Postponement12 sections
Article 1 — General Provisions and Definitions
Chapter 3 — Senior Citizens Tenant-Stockholder Property Tax Postponement Law13 sections
Chapter 3.3 — Senior Citizens Manufactured Home Property Tax Postponement Law13 sections
Chapter 3.5 — Senior Citizens Possessory Interest Holder Property Tax Postponement Law13 sections
Chapter 4 — Administration13 sections
Part 10.6 — County Deferred Property Tax Program for Senior Citizens and Disabled Citizens23 sections
Chapter 1 — General Provisions and Definitions
Part 10.7 — Taxpayers' Bill of Rights32 sections
Part 10.8 — Taxation of Anti-Weaponization Fund Payments Act1 section
Part 11 — Corporation Tax Law589 sections
Chapter 1 — General Provisions and Definitions54 sections
Article 1 — General Provisions
Chapter 2 — The Corporation Franchise Tax65 sections
Article 1 — Definitions and General Provisions
Article 2 — Tax on General Corporations
Article 3 — Tax on Banks and Financial Corporations
Article 3.5 — Credit for Prepaid Tax
Article 4 — Commencing Corporations
Article 5 — Reorganized Corporations
Article 6 — Corporations Resuming Business
Article 7 — Suspension and Revivor
Article 8 — Dissolution or Withdrawal
Article 9 — Affiliated Railroads
Chapter 2.5 — Alternative Minimum Tax8 sections
Chapter 3 — The Corporation Income Tax4 sections
Article 1 — Imposition of Tax
Article 2 — Cessation of Activities
Chapter 3.5 — Tax Credits25 sections
Chapter 4 — Exempt Corporations63 sections
Article 1 — Exemptions From This Part
Article 2 — Taxation of Business Income of Certain Article 1 Organizations
Article 3 — Returns of Exempt Organizations
Chapter 4.5 — Tax Treatment of S Corporations and Their Shareholders13 sections
Chapter 5 — Computation of Tax When Law Changed1 section
Chapter 6 — Gross Income48 sections
Article 3 — Other Exclusions
Chapter 7 — Net Income126 sections
Article 2 — Special Deductions
Article 3 — Items Not Deductible
Chapter 8 — Corporate Distributions and Adjustments18 sections
Chapter 12 — Deferred Compensation, Etc4 sections
Article 1 — Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc
Article 2 — Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc
Chapter 13 — Accounting Periods and Methods of Accounting47 sections
Article 1 — Accounting Periods
Article 2 — Methods of Accounting
Article 3 — Year of Inclusion
Article 4 — Year of Deduction
Article 6 — Adjustments Required by Changes in Method
Chapter 14 — Natural Resources1 section
Chapter 14.5 — Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts10 sections
Chapter 15 — Gain or Loss on Disposition of Property58 sections
Article 1 — Computation of Gain or Loss
Article 2 — Basis for Computation of Gain or Loss
Article 3 — Nontaxable Exchanges
Article 4 — Special Rules for Basis
Article 4.5 — Capital Gains and Losses
Article 5 — Wash Sales of Stock or Securities
Chapter 17 — Allocation of Income44 sections
Article 1 — General Provisions
Article 1.5 — Water's-Edge Election
Article 2 — Uniform Division of Income for Tax Purposes Act
Part 13 — Cigarette Tax273 sections
Chapter 1 — General Provisions and Definitions18 sections
Chapter 2 — Imposition of Tax40 sections
Article 1 — Tax on Distributors
Article 2 — Cigarette and Tobacco Products Surtax
Article 2.5 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016
Article 3 — California Children and Families Trust Fund Account
Chapter 3 — Licenses, Bonds and Registration16 sections
Article 1 — Licenses and Bonds
Chapter 3.5 — Stamps and Meter Machines30 sections
Article 1 — Use of Stamps and Impressions
Article 2 — Sale to Distributors
Article 3 — Determinations
Article 5 — Other Provisions Applicable
Chapter 4 — Determinations52 sections
Article 1 — Reports and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 2.5 — Payment by Unlicensed Persons
Article 3 — Determinations If No Report or Return Made
Article 4 — Jeopardy Determinations
Article 5 — Redeterminations
Article 6 — Interest and Penalties
Chapter 5 — Collection of Tax25 sections
Article 1.5 — Notice to Withhold
Article 2 — Priority and Lien of Tax
Article 3 — Warrant for Collection of Tax
Article 4 — Miscellaneous Provisions
Article 5 — Seizure and Sale
Chapter 6 — Overpayments and Refunds22 sections
Article 1 — Claim for Refund
Article 2 — Recovery of Erroneous Refunds
Article 3 — Suit for Refund
Article 4 — Cancellations
Chapter 7 — Requirements for Transporters2 sections
Chapter 7.5 — Seizure and Forfeiture15 sections
Chapter 8 — Administration33 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 9 — Disposition of Proceeds4 sections
Chapter 10 — Violations16 sections
Part 13.6 — Healthy Outcomes and Prevention Education (HOPE) Act7 sections
Part 13.7 — Property Tax Reimbursement Law3 sections
Part 14 — Alcoholic Beverage Tax167 sections
Chapter 1 — General Provisions and Definitions8 sections
Chapter 2 — General Exemptions4 sections
Chapter 3 — Registration and Bonds9 sections
Chapter 4 — Tax on Beer and Wine11 sections
Article 1 — Imposition of Tax
Article 2 — Presumptions and Exemptions
Chapter 5 — Tax on Distilled Spirits7 sections
Article 1 — Imposition of Tax
Article 2 — Presumptions and Exemptions
Chapter 5.5 — Surtax on Beer, Wine,and Distilled Spirits5 sections
Article 1 — Imposition of the Surtax
Article 2 — Disposition of Proceeds
Chapter 6 — Determinations30 sections
Article 1 — Returns and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 3 — Determinations if No Return Made
Article 4 — Redeterminations
Article 5 — Jeopardy Determinations
Chapter 7 — Collection of Tax26 sections
Article 2 — Judgment for Tax
Article 2.5 — Warrant for Collection
Article 3 — Seizure and Sale
Article 4 — Miscellaneous
Chapter 8 — Overpayments and Refunds23 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 9 — Administration35 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 10 — Disposition of Proceeds2 sections
Chapter 11 — Violations7 sections
Part 14.5 — Cannabis Tax29 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — Cannabis Taxes
Chapter 3 — Administration
Part 15 — Subscription Television3 sections
Part 16 — Firearm, Firearm Precursor Part, and Ammunition Excise Tax17 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — Imposition and Rate of Tax
Chapter 4 — Collection and Administration
Chapter 5 — Disposition of Proceeds
Chapter 6 — Nonpreemption
Chapter 7 — Authority to Enact Emergency Regulations
Part 18.5 — Timber Yield Tax134 sections
Chapter 1 — General Provisions and Definitions11 sections
Chapter 2 — Imposition of the Tax2 sections
Chapter 3 — Determination of Rates3 sections
Chapter 4.5 — Registration1 section
Chapter 5 — Determinations39 sections
Article 1 — Returns and Payments
Article 2 — Deficiency Determinations
Article 3 — Determinations if No Return Made
Article 4 — Jeopardy Determinations
Article 5 — Redeterminations
Article 6 — Interest and Penalties
Chapter 6 — Collection of Taxes39 sections
Article 1 — Security for Tax
Article 3 — Judgment for Tax
Article 4 — Priority and Lien of Tax
Article 5 — Warrant for Collection of Tax
Article 6 — Seizure and Sale
Article 7 — Payment on Termination of Business and Successor’s Liability
Article 8 — Miscellaneous Provisions
Chapter 7 — Overpayments and Refunds20 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 8 — Administration9 sections
Chapter 9 — Violations and Res Judicata5 sections
Chapter 10 — Disposition of Proceeds5 sections
Part 19 — Energy Resources Surcharge Law147 sections
Chapter 1 — General Provisions and Definitions10 sections
Chapter 2 — The Surcharge12 sections
Article 1 — Imposition of Surcharge
Chapter 3 — Special Provisions and Exemptions6 sections
Chapter 4 — Determination of Surcharge41 sections
Article 1 — Due and Payable Dates
Article 2 — Returns and Payments
Article 2.1 — Payment by Electronic Funds Transfer
Article 3 — Deficiency Determinations
Article 4 — Determinations If No Return Made
Article 5 — Redeterminations
Article 6 — Interest and Penalties
Chapter 5 — Overpayments and Refunds21 sections
Article 1 — Claim for Refund
Article 2 — Cancellations
Article 3 — Suit for Refund
Article 4 — Recovery of Erroneous Refunds
Chapter 6 — Collection of Surcharge21 sections
Article 1 — Suit for Surcharge
Article 2 — Notice to Withhold
Article 2.5 — Priority and Lien of Surcharge
Article 3 — Warrant for Collection
Article 4 — Miscellaneous
Chapter 7 — Administration36 sections
Article 1 — Regulations, Records and Reports
Article 2 — Disposition of Proceeds
Article 5 — The California Taxpayers’ Bill of Rights
Part 20 — Emergency Telephone Users Surcharge Act163 sections
Chapter 1 — General Provisions and Definitions19 sections
Chapter 2 — The Surcharges12 sections
Article 1 — Imposition of the Surcharges
Article 2 — Adjustment of Surcharge Amounts
Chapter 3 — Special Provisions and Exemptions3 sections
Chapter 4 — Determination of Surcharge42 sections
Article 1 — Due and Payable Dates
Article 1.1 — Payment by Electronic Funds Transfer
Article 3 — Deficiency Determinations
Article 4 — Determinations if No Return Made
Article 5 — Redeterminations
Article 6 — Interest and Penalties
Chapter 5 — Overpayments and Refunds21 sections
Article 1 — Claim for Refund
Article 2 — Cancellations
Article 3 — Suit for Refund
Article 4 — Recovery of Erroneous Refunds
Chapter 6 — Collection of Tax21 sections
Article 2 — Notice to Withhold
Article 2.5 — Priority and Lien of Surcharge
Article 3 — Warrant for Collection
Article 4 — Miscellaneous
Chapter 7 — Administration45 sections
Article 1 — Regulations, Records and Reports
Article 2 — Disposition of Proceeds
Article 5 — The California Taxpayers’ Bill of Rights
Part 21.1 — Local Prepaid Mobile Telephony Services Collection Act19 sections
Part 22 — Hazardous Substances Tax Law151 sections
Chapter 1 — General Provisions and Definitions17 sections
Chapter 2 — The Hazardous Substances Tax6 sections
Article 1 — Imposition of Tax
Article 2 — Registration and Security
Chapter 3 — Determinations38 sections
Article 1 — Returns and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 4 — Redeterminations
Article 5 — Jeopardy Determinations
Chapter 4 — Collection of Tax24 sections
Article 2 — Judgment for Tax
Article 3 — Warrant for Collection
Article 4 — Seizure and Sale
Article 5 — Miscellaneous
Chapter 5 — Overpayments and Refunds23 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 6 — Administration31 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 7 — Disposition of Proceeds5 sections
Chapter 8 — Violations6 sections
Chapter 9 — Disclosure of Information1 section
Part 22.1 — Hazardous Spill Prevention Fee Law10 sections
Part 22.58 sections
Part 23 — Integrated Waste Management Fee Law127 sections
Chapter 1 — General Provisions and Definitions9 sections
Chapter 2 — The Integrated Waste Management Fee3 sections
Article 1 — Imposition of Fee
Article 2 — Registration and Security
Chapter 3 — Determinations27 sections
Article 1 — Reports and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 3 — Redeterminations
Article 4 — Jeopardy Determinations
Chapter 4 — Collection of Fee24 sections
Article 2 — Judgment for Fee
Article 3 — Warrant for Collection
Article 4 — Seizure and Sale
Article 5 — Miscellaneous
Chapter 5 — Overpayments and Refunds23 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 6 — Administration30 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 7 — Disposition of Proceeds1 section
Chapter 8 — Violations6 sections
Chapter 9 — Disclosure of Information4 sections
Part 24 — Oil Spill Response, Prevention, and Administration Fees158 sections
Chapter 1 — General Provisions and Definitions24 sections
Chapter 2 — Oil Spill Prevention and Administration Fee and Oil Spill Response Fee5 sections
Article 1 — Imposition of Fee
Chapter 3 — Determinations36 sections
Article 1 — Returns and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 3 — Determinations If No Return Made
Article 4 — Jeopardy Determinations
Article 5 — Redeterminations
Chapter 4 — Collection of Fee29 sections
Article 1 — Security for Fee
Article 3 — Judgment for Fee
Article 4 — Warrant for Collection
Article 5 — Seizure and Sale
Article 6 — Successor Withholding and Liability
Article 7 — Miscellaneous
Chapter 5 — Overpayments and Refunds24 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 6 — Administration30 sections
Article 1 — General Provisions
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 7 — Disposition of Proceeds3 sections
Chapter 8 — Violations6 sections
Chapter 9 — Disclosure of Information1 section
Part 25 — Lithium Extraction Tax Law12 sections
Chapter 1 — General Provisions and Definitions
Chapter 2 — The Lithium Extraction Excise Tax
Chapter 3 — Administration
Chapter 4 — Citizens Oversight Committee
Part 26 — Underground Storage Tank Maintenance Fee Law120 sections
Chapter 1 — General Provisions and Definitions7 sections
Chapter 2 — The Underground Storage Tank Fee3 sections
Article 1 — Imposition of Fee
Article 2 — Registration and Security
Chapter 3 — Determinations28 sections
Article 1 — Reports and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 3 — Redeterminations
Article 4 — Jeopardy Determinations
Chapter 4 — Collection of Fee24 sections
Article 2 — Judgment for Fee
Article 3 — Warrant for Collection
Article 4 — Seizure and Sale
Article 5 — Miscellaneous
Chapter 5 — Overpayments and Refunds23 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recovery of Erroneous Refunds
Article 4 — Cancellations
Chapter 6 — Administration29 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 7 — Disposition of Proceeds2 sections
Chapter 8 — Disclosure of Information4 sections
Part 30 — Fee Collection Procedures Law118 sections
Chapter 1 — General Provisions and Definitions4 sections
Chapter 2 — Fee2 sections
Chapter 3 — Determinations29 sections
Article 1 — Returns and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Deficiency Determinations
Article 3 — Redeterminations
Article 4 — Jeopardy Determinations
Chapter 4 — Collection of Fee25 sections
Article 2 — Judgment for Fee
Article 3 — Warrant for Collection
Article 4 — Seizure and Sale
Article 5 — Miscellaneous
Chapter 5 — Overpayments and Refunds22 sections
Article 1 — Claim for Refund
Article 2 — Suit for Refund
Article 3 — Recover of Erroneous Refunds
Article 4 — Cancellations
Chapter 6 — Administration and Taxpayers’ Bill of Rights29 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 7 — Violations6 sections
Chapter 8 — Disclosure of Information1 section
Part 31 — Diesel Fuel Tax Law300 sections
Chapter 1 — General Provisions and Definitions48 sections
Chapter 2 — Imposition of Tax17 sections
Chapter 3 — Exemptions11 sections
Chapter 4 — Interstate Users11 sections
Article 2 — Imposition of Tax
Article 3 — Licenses for Interstate Users
Article 4 — Administrative Provisions
Chapter 4.5 — International Fuel Tax Agreement1 section
Chapter 5 — Licenses25 sections
Article 1 — Licenses for Suppliers
Article 2 — License for Exempt Bus Operator
Article 2.5 — License for Government Entity
Article 3 — License for Ultimate Vendor
Article 4 — License for Highway Vehicle Operator and End Seller
Article 5 — Denial of License
Article 6 — Revocation of License
Article 7 — Licensing of Locations
Chapter 6 — Determinations and Payments63 sections
Article 1 — Returns and Payments
Article 1.1 — Payment by Electronic Funds Transfer
Article 2 — Determination If No Return Made
Article 3 — Deficiency Determinations
Article 4 — Jeopardy Determinations and Weekly Payments
Article 5 — Redeterminations
Article 6 — Payment by Unlicensed Persons
Chapter 7 — Collection of Tax35 sections
Article 1 — Security for Tax
Article 4 — Warrant for Collection of Tax
Article 5 — Seizure and Sale
Article 6 — Successor Withholding and Liability
Article 7 — Miscellaneous Provisions
Chapter 8 — Overpayment and Refunds38 sections
Article 1 — Refunds on Certain Sales and Uses
Article 2 — Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
Article 3 — Suit for Refund
Article 4 — Recovery of Erroneous Refunds
Article 5 — Cancellations
Chapter 9 — Administration36 sections
Article 1 — Administration
Article 2 — The California Taxpayers’ Bill of Rights
Chapter 10 — Distribution of Proceeds4 sections
Chapter 11 — Violations11 sections
Part 32 — Individual Shared Responsibility Penalty13 sections
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