California housing & land-use law
California Revenue and Taxation Code
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Effective
- 2020-09-29
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 8,200 sections
- Jurisdiction
- California
Contents
▸DIVISION 1. PROPERTY TAXATION 50-5911
Overview▸PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96
▸PART 1. GENERAL PROVISIONS 101-198.1
Overview▸CHAPTER 5. Disaster Relief: Tax Deferral 194-196.99
Overview- § 194
- § 194.1
- § 194.2
- § 194.3
- § 194.4
- § 194.5
- § 194.8
- § 194.9
- § 195
- § 195.1
- § 195.2
- § 195.3
- § 195.4
- § 195.5
- § 195.6
- § 195.7
- § 195.71
- § 195.72
- § 195.73
- § 195.77
- § 195.78
- § 195.79
- § 195.80
- § 195.81
- § 195.82
- § 195.83
- § 195.84
- § 195.85
- § 195.86
- § 195.87
- § 195.88
- § 195.89
- § 195.90
- § 195.91
- § 195.92
- § 195.93
- § 195.94
- § 195.95
- § 195.96
- § 195.97
- § 195.98
- § 195.99
- § 195.100
- § 195.101
- § 195.102
- § 195.103
- § 195.104
- § 195.105
- § 195.106
- § 195.107
- § 195.108
- § 195.109
- § 195.110
- § 195.111
- § 195.112
- § 195.116
- § 195.117
- § 195.118
- § 195.120
- § 195.121
- § 195.122
- § 195.123
- § 195.124
- § 195.125
- § 195.128
- § 195.129
- § 195.130
- § 195.131
- § 195.132
- § 195.133
- § 195.134
- § 195.135
- § 195.136
- § 195.137
- § 195.138
- § 195.139
- § 195.140
- § 195.141
- § 195.142
- § 195.143
- § 195.144
- § 195.145
- § 195.164
- § 195.165
- § 195.166
- § 195.167
- § 195.168
- § 195.169
- § 195.170
- § 195.171
- § 195.172
- § 195.176
- § 195.177
- § 195.178
- § 196.1
- § 196.2
- § 196.3
- § 196.4
- § 196.5
- § 196.6
- § 196.61
- § 196.62
- § 196.63
- § 196.65
- § 196.66
- § 196.67
- § 196.7
- § 196.8
- § 196.9
- § 196.91
- § 196.92
- § 196.93
- § 196.93
- § 196.93
- § 196.94
- § 196.95
- § 196.96
- § 196.97
- § 196.98
- § 196.99
▸PART 2. ASSESSMENT 201-1367
Overview▸CHAPTER 1. Taxation Base 201-286
Overview▸ARTICLE 1. Taxable and Exempt Property 201-242
Overview- § 201
- § 201.1
- § 201.2
- § 201.3
- § 201.4
- § 201.5
- § 201.6
- § 201.7
- § 202
- § 202.2
- § 202.5
- § 202.6
- § 202.7
- § 203
- § 203.1
- § 203.5
- § 204
- § 205
- § 205.1
- § 205.5
- § 205.6
- § 206
- § 206.1
- § 206.2
- § 207
- § 207.1
- § 208
- § 209
- § 209.5
- § 211
- § 212
- § 213
- § 213.5
- § 213.7
- § 214
- § 214.01
- § 214.02
- § 214.05
- § 214.06 (Stats. 2014, Ch. 671)
- § 214.06 (Stats. 2014, Ch. 693)
- § 214.07
- § 214.08
- § 214.09
- § 214.1
- § 214.2
- § 214.3
- § 214.4
- § 214.5
- § 214.6
- § 214.7
- § 214.8
- § 214.9
- § 214.10
- § 214.11
- § 214.13
- § 214.14
- § 214.15
- § 214.16
- § 214.17
- § 214.18
- § 214.19
- § 215
- § 215.1
- § 215.2
- § 215.5
- § 216
- § 217
- § 217.1
- § 218
- § 218.2
- § 218.3
- § 218.4
- § 218.5
- § 218.6
- § 219
- § 220
- § 220.5
- § 221
- § 222
- § 222.5
- § 223
- § 224
- § 225
- § 225.5
- § 226
- § 227
- § 228
- § 229
- § 230
- § 231
- § 232
- § 234
- § 235
- § 236
- § 236.5
- § 237
- § 241
- § 242
▸CHAPTER 3. Assessment Generally 401-681
▸CHAPTER 4. Assessment by State Board of Equalization Generally 721-868
▸CHAPTER 5. Special Types of Property 982-1162
Overview▸ARTICLE 6. Certificated Aircraft 1150-1157
▸PART 3. EQUALIZATION 1601-2125
▸PART 5. COLLECTION OF TAXES 2501-3205
Overview▸CHAPTER 2. Collection Generally 2601-2636
Overview- § 2601
- § 2602
- § 2603
- § 2604
- § 2605
- § 2606
- § 2607
- § 2607.1
- § 2608
- § 2609
- § 2610
- § 2610.5
- § 2610.6
- § 2611
- § 2611.1
- § 2611.2
- § 2611.3
- § 2611.4
- § 2611.5
- § 2611.6
- § 2611.7
- § 2612
- § 2612.5
- § 2612.6
- § 2613
- § 2614
- § 2614.5
- § 2615
- § 2615.5
- § 2615.6
- § 2616
- § 2617
- § 2618
- § 2619
- § 2621
- § 2623
- § 2624
- § 2626
- § 2627
- § 2628
- § 2629
- § 2630
- § 2631
- § 2632
- § 2633
- § 2634
- § 2635
- § 2635.5
- § 2636
▸CHAPTER 3. Collection of Part of an Assessment 2801-2827
▸CHAPTER 4. Collection on the Unsecured Roll 2901-2963
▸PART 6. TAX SALES 3351-3972
Overview▸CHAPTER 1. Publication of Delinquent List and Notice of Sale 3351-3385
▸CHAPTER 7. Sale to Private Parties After Deed to State 3691-3731.1
Overview- § 3691
- § 3691.1
- § 3691.2
- § 3691.3
- § 3691.4
- § 3691.5
- § 3691.6
- § 3692
- § 3692.1
- § 3692.2
- § 3692.3
- § 3692.4
- § 3693
- § 3693.1
- § 3694
- § 3695
- § 3695.3
- § 3695.4
- § 3695.5
- § 3698
- § 3698.5
- § 3698.7
- § 3698.8
- § 3699
- § 3700
- § 3700.5
- § 3701
- § 3702
- § 3703
- § 3704
- § 3704.5
- § 3704.7
- § 3705
- § 3706
- § 3706.1
- § 3707
- § 3708
- § 3708.1
- § 3708.5
- § 3709
- § 3710
- § 3711
- § 3712
- § 3713
- § 3716
- § 3718
- § 3719
- § 3720
- § 3721
- § 3722
- § 3723
- § 3724
- § 3725
- § 3726
- § 3727
- § 3728
- § 3728.1
- § 3729
- § 3731
- § 3731.1
▸CHAPTER 8. Deed to State, County or Public Agencies 3771-3841
▸PART 7. REDEMPTION 4101-4379
Overview▸CHAPTER 2. Redemption of Part of Assessment 4131-4159
▸CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments 4186-4337
▸PART 7.5. TAX CERTIFICATES 4501-4531
▸PART 8. DISTRIBUTION 4651-4717
▸PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456
▸PART 12. TAXATION OF RACEHORSES 5701-5790
▸PART 13. TAXATION OF MANUFACTURED HOMES 5800-5842
▸DIVISION 2. OTHER TAXES 6001-61050
Overview▸PART 1. SALES AND USE TAXES 6001-7176
Overview▸CHAPTER 1. General Provisions and Definitions 6001-6024
Overview- § 6001
- § 6002
- § 6003
- § 6004
- § 6005
- § 6006
- § 6006.1
- § 6006.3
- § 6006.5
- § 6006.6
- § 6007
- § 6007.5
- § 6008
- § 6009
- § 6009.1
- § 6009.2
- § 6010
- § 6010.1
- § 6010.3
- § 6010.4
- § 6010.5
- § 6010.6
- § 6010.65
- § 6010.7
- § 6010.8 (repealed January 1, 2026)
- § 6010.8 (operative January 1, 2026)
- § 6010.9
- § 6010.10
- § 6010.11
- § 6010.15
- § 6010.30
- § 6010.40
- § 6010.50
- § 6011
- § 6011.1
- § 6012
- § 6012.1
- § 6012.2
- § 6012.3
- § 6012.5
- § 6012.6
- § 6012.7
- § 6012.8
- § 6012.9
- § 6013
- § 6014
- § 6015
- § 6016
- § 6016.3
- § 6016.5
- § 6017
- § 6018
- § 6018.1
- § 6018.2
- § 6018.3
- § 6018.4
- § 6018.5
- § 6018.6
- § 6018.7
- § 6018.8
- § 6018.10
- § 6019
- § 6020
- § 6021
- § 6022
- § 6023
- § 6024
▸CHAPTER 1.7. Marketplace Facilitator Act 6040-6049.5
▸CHAPTER 2. The Sales Tax 6051-6172
▸CHAPTER 3. The Use Tax 6201-6249
▸CHAPTER 3.5. Vehicles, Vessels and Aircraft 6271-6295
▸CHAPTER 4. Exemptions 6351-6423
Overview▸ARTICLE 1. General Exemptions 6351-6380
Overview- § 6351
- § 6352
- § 6353
- § 6354
- § 6355
- § 6356
- § 6356.5
- § 6356.6
- § 6357
- § 6357.1
- § 6357.3
- § 6357.5
- § 6357.7
- § 6358
- § 6358.1
- § 6358.2
- § 6358.4
- § 6358.5
- § 6359
- § 6359.1
- § 6359.2
- § 6359.3
- § 6359.4
- § 6359.45
- § 6359.7
- § 6359.8
- § 6360
- § 6360.1
- § 6361
- § 6361.1
- § 6361.5
- § 6362.3
- § 6362.5
- § 6362.7
- § 6362.8
- § 6363
- § 6363.2
- § 6363.3
- § 6363.4
- § 6363.5
- § 6363.6
- § 6363.7
- § 6363.8
- § 6363.9
- § 6363.10
- § 6364
- § 6364.5
- § 6365
- § 6366
- § 6366.1
- § 6366.2
- § 6366.3
- § 6366.4
- § 6366.5
- § 6367
- § 6368
- § 6368.1
- § 6368.5
- § 6368.7
- § 6368.8
- § 6368.9
- § 6369
- § 6369.1
- § 6369.2
- § 6369.4
- § 6369.5
- § 6369.7
- § 6370
- § 6370.5
- § 6371
- § 6373
- § 6374
- § 6375
- § 6375.5
- § 6376
- § 6376.1
- § 6376.2
- § 6376.5
- § 6377
- § 6377.1
- § 6378
- § 6379
- § 6379.5
- § 6379.8
- § 6380
▸CHAPTER 5. Determinations 6451-6597
▸CHAPTER 6. Collection of Tax 6701-6850
▸CHAPTER 7. Overpayments and Refunds 6901-6981
▸CHAPTER 8. Administration 7051-7099.1
▸PART 1.5. UNIFORM LOCAL SALES AND USE TAXES 7200-7226
▸PART 1.6. TRANSACTIONS AND USE TAXES 7251-7279.6
▸PART 1.7. ADDITIONAL LOCAL TAXES 7280-7299
▸PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526
Overview▸CHAPTER 1. General Provisions and Definitions 7301-7345
▸CHAPTER 2.5. Aircraft Jet Fuel Tax 7385-7398
▸CHAPTER 4. Licenses and Bonds 7451-7520
▸CHAPTER 5. Determinations and Payments 7651-7732
▸CHAPTER 6. Collection of Tax 7851-7983
▸CHAPTER 7. Overpayments and Refunds 8101-8191
▸CHAPTER 8. Administration 8251-8277
▸PART 3. USE FUEL TAX 8601-9355
▸PART 6. PRIVATE RAILROAD CAR TAX 11201-11702
▸PART 6.7. DOCUMENTARY TRANSFER TAX ACT 11901-11935
▸PART 7. INSURANCE TAXATION 12001-13170
▸PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302
▸PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950
▸PART 10. PERSONAL INCOME TAX 17001-18181
Overview▸CHAPTER 1. General Provisions and Definitions 17001-17039.3
Overview- § 17001
- § 17002
- § 17003
- § 17004
- § 17005
- § 17006
- § 17007
- § 17008
- § 17008.5
- § 17009
- § 17010
- § 17011
- § 17012
- § 17014
- § 17015
- § 17015.5
- § 17016
- § 17017
- § 17018
- § 17019
- § 17020
- § 17020.1
- § 17020.2
- § 17020.3
- § 17020.4
- § 17020.5
- § 17020.6
- § 17020.7
- § 17020.8
- § 17020.9
- § 17020.11
- § 17020.12
- § 17020.13
- § 17020.15
- § 17021
- § 17021.5
- § 17021.7
- § 17022
- § 17023
- § 17024
- § 17024.5
- § 17026
- § 17028
- § 17029
- § 17029.5
- § 17030
- § 17031
- § 17032
- § 17033
- § 17034
- § 17035
- § 17036
- § 17037
- § 17038
- § 17039
- § 17039.1
- § 17039.2
- § 17039.3
▸CHAPTER 2. Imposition of Tax 17041-17061
Overview- § 17041
- § 17041.5
- § 17042
- § 17043
- § 17045
- § 17046
- § 17048
- § 17049
- § 17052
- § 17052.1
- § 17052.6
- § 17052.8
- § 17052.12
- § 17052.25
- § 17053.5
- § 17053.6
- § 17053.7
- § 17053.12
- § 17053.30
- § 17053.42
- § 17053.72
- § 17053.73
- § 17053.85
- § 17053.87
- § 17053.88.5
- § 17053.91
- § 17053.95
- § 17053.98
- § 17054
- § 17054.1
- § 17054.5
- § 17054.7
- § 17055
- § 17056
- § 17057.5
- § 17058
- § 17059.2
- § 17061
▸CHAPTER 2.1. Alternative Minimum Tax 17062-17063
- CHAPTER 2.6. Special Tax Credit
▸CHAPTER 3. Computation of Taxable Income 17071-17307
Overview▸ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17157
Overview- § 17131
- § 17131.1
- § 17131.2
- § 17131.3
- § 17131.4
- § 17131.5
- § 17131.6
- § 17131.7
- § 17131.8
- § 17131.9
- § 17131.10
- § 17132 (Stats. 2002, Ch. 34)
- § 17132 (Stats. 2002, Ch. 35)
- § 17132.4
- § 17132.5
- § 17132.7
- § 17132.8
- § 17132.11
- § 17133
- § 17133.5
- § 17134
- § 17135
- § 17135.5
- § 17136
- § 17138
- § 17138.1
- § 17138.3
- § 17138.4
- § 17139.5
- § 17139.6
- § 17140
- § 17140.3
- § 17140.4
- § 17140.5
- § 17141
- § 17141.1
- § 17142
- § 17142.5
- § 17143
- § 17144
- § 17144.5
- § 17144.6
- § 17144.7
- § 17144.8
- § 17145
- § 17146
- § 17147.7
- § 17149
- § 17151
- § 17152
- § 17153.5
- § 17154
- § 17155
- § 17155.5
- § 17156
- § 17156.1
- § 17156.5
- § 17157
▸ARTICLE 6. Deductions 17201-17299.9
Overview- § 17201
- § 17201.2
- § 17201.4
- § 17201.5
- § 17201.6
- § 17202
- § 17203
- § 17204
- § 17204.7
- § 17206
- § 17207
- § 17207.2
- § 17207.3
- § 17207.4
- § 17207.6
- § 17207.7
- § 17207.8
- § 17207.11
- § 17207.12
- § 17207.13
- § 17207.14
- § 17208.1
- § 17209
- § 17215
- § 17215.1
- § 17215.4
- § 17220
- § 17222
- § 17224
- § 17225
- § 17228
- § 17230
- § 17240
- § 17241
- § 17250
- § 17250.5
- § 17255
- § 17256
- § 17257
- § 17257.2
- § 17257.4
- § 17260
- § 17269
- § 17270
- § 17271
- § 17273
- § 17274
- § 17275
- § 17275.2
- § 17275.3
- § 17275.4
- § 17275.5
- § 17276
- § 17276.05
- § 17276.1
- § 17276.3
- § 17276.4
- § 17276.7
- § 17276.21
- § 17276.22
- § 17276.23
- § 17278
- § 17278.5
- § 17279
- § 17279.4
- § 17279.6
- § 17280
- § 17282
- § 17286
- § 17287
- § 17299.8
- § 17299.9
▸CHAPTER 6. Accounting Periods and Methods of Accounting 17551-17570
▸CHAPTER 7. Exempt Trusts and Common Trust Funds 17631-17677
▸PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802
Overview▸CHAPTER 2. Returns 18501-18677
▸CHAPTER 3. Voluntary Contributions 18730-18917
▸CHAPTER 4. Payments and Assessments 19001-19195
Overview▸ARTICLE 7. Penalties and Additions to Tax 19131-19187
Overview- § 19131
- § 19131.5
- § 19132
- § 19132.5
- § 19133
- § 19134
- § 19135
- § 19136
- § 19136.1
- § 19136.2
- § 19136.3
- § 19136.5
- § 19136.7
- § 19136.12
- § 19136.13
- § 19138
- § 19141
- § 19141.2
- § 19141.5
- § 19141.6
- § 19142
- § 19144
- § 19145
- § 19147
- § 19148
- § 19149
- § 19150
- § 19151
- § 19161
- § 19164
- § 19164.1
- § 19164.5
- § 19166
- § 19167
- § 19168
- § 19169
- § 19170
- § 19171
- § 19172
- § 19172.5
- § 19173
- § 19175
- § 19176
- § 19177
- § 19178
- § 19179
- § 19180
- § 19181
- § 19182
- § 19182.5
- § 19183
- § 19184
- § 19185
- § 19186
- § 19187
▸CHAPTER 5. Collection of Tax 19201-19291
▸CHAPTER 6. Overpayments and Refunds 19301-19443
Overview▸ARTICLE 1. Claim for Refund 19301-19368
Overview- § 19301
- § 19302
- § 19303
- § 19304
- § 19306
- § 19307
- § 19308
- § 19309
- § 19311
- § 19311.5
- § 19312
- § 19313
- § 19314
- § 19316
- § 19321
- § 19322
- § 19322.1
- § 19323
- § 19324
- § 19325
- § 19331
- § 19332
- § 19333
- § 19334
- § 19335
- § 19340
- § 19341
- § 19342
- § 19343
- § 19344
- § 19345
- § 19346
- § 19347
- § 19348
- § 19349
- § 19350
- § 19351
- § 19354
- § 19355
- § 19361
- § 19362
- § 19363
- § 19364
- § 19365
- § 19368
▸CHAPTER 7. Administration of Tax 19501-19592
Overview▸ARTICLE 2. Disclosure of Information 19542-19572
Overview- § 19542
- § 19542.1
- § 19542.3
- § 19543
- § 19544
- § 19545
- § 19546
- § 19546.5
- § 19547
- § 19547.5
- § 19548
- § 19548.2
- § 19548.3
- § 19548.5
- § 19548.8
- § 19549
- § 19550
- § 19551
- § 19551.1
- § 19551.2
- § 19551.5
- § 19552
- § 19553
- § 19554
- § 19555
- § 19556
- § 19557
- § 19558
- § 19559
- § 19560
- § 19560.5
- § 19561
- § 19562
- § 19563
- § 19564
- § 19565
- § 19566
- § 19567
- § 19570
- § 19571
- § 19572
▸CHAPTER 9.5. Tax Shelters 19751-19778
▸PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646
▸PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS 2080…
▸PART 11. CORPORATION TAX LAW 23001-25141
Overview▸CHAPTER 1. General Provisions and Definitions 23001-23060
Overview▸ARTICLE 2. Definitions 23030-23060
Overview- § 23030
- § 23031
- § 23032
- § 23033
- § 23034
- § 23035
- § 23036
- § 23036.1
- § 23036.2
- § 23036.3
- § 23037
- § 23038
- § 23038.5
- § 23039
- § 23040
- § 23040.1
- § 23041
- § 23042
- § 23043.5
- § 23044
- § 23045
- § 23045.1
- § 23045.2
- § 23045.3
- § 23045.4
- § 23045.5
- § 23045.6
- § 23046
- § 23046.5
- § 23047
- § 23048
- § 23049
- § 23049.1
- § 23049.2
- § 23050
- § 23051
- § 23051.5
- § 23051.7
- § 23052
- § 23053
- § 23054
- § 23055
- § 23056
- § 23057
- § 23058
- § 23059
- § 23060
▸CHAPTER 2. The Corporation Franchise Tax 23101-23364a
▸CHAPTER 2.5. Alternative Minimum Tax 23400-23459
▸CHAPTER 4. Exempt Corporations 23701-23778
Overview▸ARTICLE 1. Exemptions From This Part 23701-23712
Overview- § 23701
- § 23701a
- § 23701b
- § 23701c
- § 23701d
- § 23701e
- § 23701f
- § 23701g
- § 23701h
- § 23701i
- § 23701j
- § 23701k
- § 23701l
- § 23701n
- § 23701p
- § 23701r
- § 23701s
- § 23701t
- § 23701u
- § 23701v
- § 23701w
- § 23701x
- § 23701y
- § 23701z
- § 23701aa
- § 23702
- § 23703
- § 23703.5
- § 23703.7
- § 23704
- § 23704.3
- § 23704.4
- § 23704.5
- § 23704.6
- § 23705
- § 23706
- § 23707
- § 23708
- § 23709
- § 23710
- § 23711
- § 23711.4
- § 23711.5
- § 23712
▸CHAPTER 6. Gross Income 24271-24329
▸CHAPTER 7. Net Income 24341-24449
Overview▸ARTICLE 1. Deductions 24341-24383
Overview- § 24341
- § 24343
- § 24343.1
- § 24343.2
- § 24343.3
- § 24343.5
- § 24343.7
- § 24343.8
- § 24344
- § 24344.5
- § 24344.7
- § 24345
- § 24345.5
- § 24346
- § 24347
- § 24347.4
- § 24347.5
- § 24347.6
- § 24347.7
- § 24347.8
- § 24347.9
- § 24347.10
- § 24347.11
- § 24347.12
- § 24347.13
- § 24347.14
- § 24348
- § 24349
- § 24349.1
- § 24349.2
- § 24350
- § 24351
- § 24352
- § 24352.5
- § 24353
- § 24354
- § 24354.1
- § 24355
- § 24355.3
- § 24355.4
- § 24355.5
- § 24356
- § 24357
- § 24357.1
- § 24357.2
- § 24357.3
- § 24357.4
- § 24357.5
- § 24357.6
- § 24357.7
- § 24357.8
- § 24357.9
- § 24357.10
- § 24358
- § 24359
- § 24359.1
- § 24360
- § 24361
- § 24362
- § 24363
- § 24363.5
- § 24364
- § 24365
- § 24368.1
- § 24369
- § 24369.4
- § 24370
- § 24372.3
- § 24372.5
- § 24373
- § 24377
- § 24379
- § 24382
- § 24383
▸CHAPTER 13. Accounting Periods and Methods of Accounting 24631-24726
▸CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998
▸CHAPTER 17. Allocation of Income 25101-25141
▸PART 13. CIGARETTE TAX 30001-30483
Overview▸CHAPTER 2. Imposition of Tax 30101-30131.6
Overview▸ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 30130.50-3…
▸CHAPTER 3. Licenses, Bonds and Registration 30140-30159
▸CHAPTER 3.5. Stamps and Meter Machines 30161-30180
▸CHAPTER 4. Determinations 30181-30285
▸CHAPTER 5. Collection of Tax 30301-30358
▸CHAPTER 6. Overpayments and Refunds 30361-30421
▸CHAPTER 8. Administration 30451-30459.8
Overview▸ARTICLE 2. The California Taxpayers’ Bill of Rights 30458-30459.8
- PART 13.5. Commercial Cannabis Distribution Reporting
▸PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557
▸PART 18.5. TIMBER YIELD TAX 38101-38908
▸PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216
▸PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176
▸PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651
▸PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984
▸PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751
▸PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162
Overview▸CHAPTER 3. Determinations 50109-50120.3
Overview▸ARTICLE 1.1. Payment by Electronic Funds Transfer 50112.7-50112.10
▸CHAPTER 4. Collection of Fee 50121-50138.8
▸CHAPTER 5. Overpayments and Refunds 50139-50151
▸CHAPTER 6. Administration 50152-50156.18
Overview▸ARTICLE 1. Administration 50152-50155.6.4
▸ARTICLE 2. The California Taxpayers’ Bill of Rights 50156-50156.18
▸PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381
▸PART 31. DIESEL FUEL TAX LAW 60001-60709
Overview▸CHAPTER 1. General Provisions and Definitions 60001-60049.1
Overview- § 60001
- § 60003
- § 60003.1
- § 60004
- § 60005
- § 60006
- § 60007
- § 60008
- § 60009
- § 60010
- § 60011
- § 60012
- § 60013
- § 60015
- § 60016
- § 60017
- § 60018
- § 60019
- § 60021
- § 60022
- § 60023
- § 60024
- § 60025
- § 60026
- § 60027
- § 60029
- § 60030
- § 60031
- § 60032
- § 60033
- § 60034
- § 60035
- § 60036
- § 60037
- § 60038
- § 60039
- § 60040
- § 60041
- § 60042
- § 60043
- § 60044
- § 60047
- § 60047.1
- § 60048
- § 60048.1
- § 60049
- § 60049.1
▸CHAPTER 4. Interstate Users 60110-60128
▸CHAPTER 5. Licenses 60131-60190
▸CHAPTER 6. Determinations and Payments 60201-60366
▸CHAPTER 7. Collection of Tax 60401-60495
▸CHAPTER 8. Overpayment and Refunds 60501-60581
▸CHAPTER 9. Administration 60601-60637