DIVISION 2. OTHER TAXES 6001-61050
PART 1. SALES AND USE TAXES 6001-7176
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Sections in this part
- 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
- CHAPTER 2. The Sales Tax 6051-6172
- CHAPTER 3. The Use Tax 6201-6249
- CHAPTER 3.3. Vehicle Smog Impact Fee 6263-6263
- CHAPTER 3.5. Vehicles, Vessels and Aircraft 6271-6295
- CHAPTER 4. Exemptions 6351-6423
- 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
- CHAPTER 9. Disposition of Proceeds 7101-7107
- CHAPTER 10. Violations 7152-7157
- CHAPTER 11. Res Judicata 7176-7176
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