Revenue and Taxation Code
GENERAL PROVISIONS (1-38)
DIVISION 1. PROPERTY TAXATION
PART 0.5. IMPLEMENTATION OF ARTICLE XIIIA OF THE CALIFORNIA
CONSTITUTION
CHAPTER 1. BASE YEAR VALUES (50-54)
CHAPTER 2. CHANGE IN OWNERSHIP AND PURCHASE (60-69.5)
CHAPTER 3. NEW CONSTRUCTION (70-74.7)
CHAPTER 3.5. CHANGE IN OWNERSHIP AND NEW CONSTRUCTION AFTER
THE LIEN DATE
Article 1. Definitions and General Provisions (75-75.9)
Article 2. Assessments on the Supplemental Roll (75.10-75.15)
Article 2.5. Application of Inflation Rate (75.18)
Article 3. Exemptions (75.20-75.23)
Article 4. Notice of Assessment (75.31-75.32)
Article 5. Transmittal of Supplemental Assessments to the
Auditor (75.40-75.43)
Article 6. Collection of Supplemental Taxes (75.50-75.55)
Article 6.5. Reimbursement for County Costs (75.60-75.66)
Article 7. Disposition of Revenues (75.70-75.72)
Article 8. Effective Date (75.80)
CHAPTER 4. ASSESSMENT APPEALS (80-81)
CHAPTER 5. TAXPAYER REPORTING (90)
CHAPTER 5.5. PROPERTY TAX RATES (93)
CHAPTER 6. ALLOCATION OF PROPERTY TAX REVENUE
Article 1. Definitions and Administration (95-95.4)
Article 2. Basic Revenue Allocations (96-96.81)
Article 3. Revenue Allocation Shifts for Education (97-97.77)
Article 4. Tax Equity Allocations for Certain Cities (98-98.1)
Article 5. Jurisdictional Changes and Negotiated Transfers (99-99.2)
Article 6. Miscellaneous Provisions (100-100.95)
PART 1. GENERAL PROVISIONS
CHAPTER 1. CONSTRUCTION (101-136)
CHAPTER 2. ADMINISTRATIVE PROVISIONS (155-169)
CHAPTER 2.5. DISASTER RELIEF (170-171)
CHAPTER 2.6. DISASTER RELIEF FOR MANUFACTURED HOMES (172-172.1)
CHAPTER 3. LIMITATION OF ACTIONS (175-177)
CHAPTER 4. DISASTER RELIEF (181-191)
CHAPTER 5. DISASTER RELIEF: TAX DEFERRAL (194-196.99)
CHAPTER 6. EARTHQUAKE AND FIRE DISASTER RELIEF (197-198.1)
PART 2. ASSESSMENT
CHAPTER 1. TAXATION BASE
Article 1. Taxable and Exempt Property (201-241)
Article 2. Procedure to Claim Exemptions (251-261)
Article 2.5. Late Exemption Claims (270-279.5)
Article 3. Audit of Veterans' Exemption Claims (280-286)
CHAPTER 2. LEGAL DESCRIPTION OF LANDS FOR ASSESSMENT PURPOSES (321-328)
CHAPTER 3. ASSESSMENT GENERALLY
Article 1. General Requirements (401-409)
Article 1.3. Assessment of Implements of Husbandry (410-414)
Article 1.5. Valuation of Open-Space Land Subject to an
Enforceable Restriction (421-430.5)
Article 1.7. Valuation of Timberland and Timber (431-437)
Article 1.9. Historical Property (439-439.4)
Article 2. Information From Taxpayer (441-470)
Article 2.5. Change in Ownership Reporting (480-487)
Article 3. Arbitrary and Penal Assessments (501-506)
Article 4. Property Escaping Assessment (531-538)
Article 5. Tax Deeded Property (568)
Article 6. Assessment Roll (601-623)
Article 7. Information to Other Taxing Agencies (646-649)
Article 8. Appraiser Qualifications (670-673)
Article 9. Consultant Contracts (674)
CHAPTER 4. ASSESSMENT BY STATE BOARD OF EQUALIZATION
GENERALLY
Article 1. General Provisions (721-725)
Article 2. Assessments (731-733)
Article 3. Reassessments and Allocation Corrections (741-749)
Article 4. Assessment Estimates and Assessment Roll (755-760)
Article 5. Property Statements (826-834)
Article 6. State Assessed Property Escaping Assessment (861-868)
CHAPTER 5. SPECIAL TYPES OF PROPERTY
Article 1. Generally (982-998)
Article 2. Goods in Transit (1016-1022)
Article 5. Vessels (1136-1141)
Article 6. Certificated Aircraft (1150-1156)
CHAPTER 6. ASSESSOR'S OFFICE EQUIPMENT (1251-1256)
CHAPTER 7. RESPONSIBILITY OF ASSESSOR (1361-1367)
PART 3. EQUALIZATION
CHAPTER 1. EQUALIZATION BY COUNTY BOARD OF EQUALIZATION
Article 1. Generally (1601-1615)
Article 1.5. Equalization by Assessment Appeals Board (1620-1630)
Article 1.7. Assessment Hearing Officers (1636-1641.5)
Article 1.9. Hearings Before Assessment Hearing Officers
for Unitary Property Located in More Than
One County (1642-1645.5)
Article 2. Duties of Auditor (1646-1651)
Article 4. Equalization with Assistance of Appraisal
Commission (1716-1721)
CHAPTER 2. EQUALIZATION BY STATE BOARD OF EQUALIZATION
Article 1. Generally (1815-1817)
Article 1.5. Review of Assessment of Publicly Owned Property 1840-1841
CHAPTER 3. THE EQUALIZED COUNTY ASSESSMENT ROLL (2050-2125)
PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE
METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE
FULL VALUES (2131-2134)
PART 4. LEVY OF TAX
CHAPTER 1. DETERMINATION OF TAX (2151-2152.5)
CHAPTER 2. EFFECT OF TAX (2186-2196)
CHAPTER 3. REIMBURSEMENT FOR COSTS MANDATED BY THE STATE
Article 1. Definitions (2201-2216)
Article 2. General Provisions (2227-2237.5)
Article 3. Method of Providing Reimbursement Revenue for
Costs Mandated by State (2240-2246.2)
Article 4. Maximum Property Tax Rates (2260-2267)
Article 5. Additional Property Tax Rates (2270-2280.1)
Article 6. Tax Rate Limit Elections (2285-2289)
Article 7. Governmental Reorganization: Effect on Maximum
Property Tax Rates (2295-2299)
Article 8. Functional Consolidation: Effect on Maximum
Property Tax Rates (2305-2309)
Article 9. Reporting Tax Levies (2325-2326)
PART 5. COLLECTION OF TAXES
CHAPTER 1. MEDIUM OF PAYMENT (2501-2516)
CHAPTER 2. COLLECTION GENERALLY (2601-2636)
CHAPTER 2.1. COLLECTION IN EQUAL INSTALLMENTS (2700-2708)
CHAPTER 2.3. RETURN OF REPLICATED PROPERTY TAX PAYMENTS (2780-2783)
CHAPTER 3. COLLECTION OF PART OF AN ASSESSMENT
Article 1. General Provisions and Definitions (2801-2802)
Article 2. Payments (2811-2812)
Article 3. Applications and Computations for Separate
Assessments (2821-2827)
CHAPTER 3.3. COLLECTION OF TAXES (2851-2862)
CHAPTER 4. COLLECTION ON THE UNSECURED ROLL
Article 1. General Provisions (2901-2928.1)
Article 2. Seizure and Sale (2951-2963)
CHAPTER 5. SUITS FOR TAXES (3002-3007)
CHAPTER 6. UNSECURED ROLL SUMMARY JUDGMENT (3101-3107)
CHAPTER 7. WARRANT FOR COLLECTION OF TAXES (3201-3204)
CHAPTER 8. TAX DELINQUENT VESSELS (3205)
PART 6. TAX SALES
CHAPTER 1. PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE
Article 1. Generally (3351-3353)
Article 1.5. Deeds to the State (3361-3366)
Article 1.7. Published Delinquent List (3371-3375)
Article 1.8. Alternative Method of Publication (3381-3385)
CHAPTER 2. SALE BY OPERATION OF LAW
Article 1. General Provisions (3436-3444)
Article 2. Alternative Provisions
CHAPTER 2.2. MEDIUM OF PAYMENT (3451-3456)
CHAPTER 7. SALE TO PRIVATE PARTIES AFTER DEED TO STATE (3691-3731.1)
CHAPTER 8. DEED TO STATE, COUNTY OR PUBLIC AGENCIES
Article 1. General Provisions (3771-3776)
Article 2. Purchase from the State (3791-3813)
Article 3. Sales Between Taxing Agencies (3841)
CHAPTER 10. RIGHTS OF PURCHASER OF TAX-DEEDED PROPERTY, OR ANY
OTHER PERSON CLAIMING THROUGH HIM, TO BRING
ACTION TO DETERMINE ADVERSE CLAIMS TO OR CLOUDS
UPON TAX-DEEDED PROPERTY PURCHASED FROM THE
STATE (3950-3972)
PART 7. REDEMPTION
CHAPTER 1. REDEMPTION GENERALLY (4101-4116)
CHAPTER 2. REDEMPTION OF PART OF ASSESSMENT
Article 1. General Provisions and Definitions (4131-4132)
Article 2. Payments (4141-4143)
Article 3. Applications and Computations (4151-4159)
CHAPTER 3. REDEMPTION AFTER PAYMENT OF DELINQUENT TAXES IN
INSTALLMENTS
Article 1. General Provisions (4186-4187)
Article 2. Permanent Installment Plan (4216-4226)
Article 5. Credits and Distribution (4336-4337)
CHAPTER 4. PREPARATION OF ABSTRACT LISTS (4372-4379)
PART 7.5. TAX CERTIFICATES
CHAPTER 1. GENERAL DEFINITIONS (4501-4505)
CHAPTER 2. AUTHORIZATION AND ADMINISTRATION (4511-4513)
CHAPTER 3. SALE OF TAX CERTIFICATES (4521-4531)
PART 8. DISTRIBUTION
CHAPTER 1. GENERALLY (4651-4651.4)
CHAPTER 1a. SECURED ROLL (4653-4653.8)
CHAPTER 1b. UNSECURED ROLL (4655-4655.4)
CHAPTER 1c. REDEMPTIONS (4656-4656.7)
CHAPTER 1d. DELINQUENT UNSECURED ROLL (4658-4658.4)
CHAPTER 1.3. DISTRIBUTION OF PROCEEDS FROM SALE OF TAX-DEEDED
PROPERTY (4671-4676)
CHAPTER 3. ALTERNATIVE METHOD OF DISTRIBUTION OF TAX LEVIES
AND COLLECTIONS AND OF TAX SALE PROCEEDS (4701-4717)
PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
CHAPTER 1. GENERAL PROVISIONS (4801-4808)
CHAPTER 2. CORRECTIONS
Article 1. Generally (4831-4842)
Article 2. Errors on the Board Roll (4876-4880)
Article 3. Incorrect Application of Payments (4911-4916)
Article 4. Incorrect Application of Payment on Redemption (4920-4925)
CHAPTER 3. ENFORCEMENT OF TAX AFTER ERRONEOUS PROCEEDINGS (4946-4948)
CHAPTER 4. CANCELLATIONS
Article 1. Generally (4985-4992)
Article 1.5. Cancellation of Assessments on State-Assessed
Property (5011-5014)
Article 2. Cancellation of Assessments on Public Lands on
Application of State Lands Commission (5026-5029)
Article 3. Cancellation of Assessments on Public Lands on
Application of Property Owner (5061-5064)
Article 4. Cancellation of Tax Liens on Any Sixteenth or
Thirty-sixth Section or Legal Subdivision
Thereof (5071-5073)
Article 5. Cancellation of Taxes on Exempt Property (5081-5091)
CHAPTER 5. REFUNDS
Article 1. Refunds Generally (5096-5107)
Article 2. Refund Actions by Taxpayers (5140-5149.5)
Article 2.5. Interest on Refunds (5150.5-5153)
Article 3. Action by Public Agency (5161)
Article 3.5. Scope of Judicial Review of Assessments in
Refund Actions (5170)
Article 4. Disputes Over Valuation of State-Assessed
Property
PART 10. AIRCRAFT ASSESSMENT AND TAXATION
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (5301-5304)
CHAPTER 2. EXEMPTIONS (5331-5332)
CHAPTER 3. ASSESSMENT (5362-5367)
CHAPTER 4. LEVY (5391-5392)
CHAPTER 6. DISTRIBUTION (5451-5456)
PART 12. TAXATION OF RACEHORSES
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (5701-5720.6)
CHAPTER 2. IMPOSITION OF TAX (5721-5722)
CHAPTER 3. EXEMPTIONS (5741)
CHAPTER 4. COLLECTION (5761-5768)
CHAPTER 5. ADMINISTRATION (5781-5790)
PART 13. TAXATION OF MANUFACTURED HOMES
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (5800-5805)
CHAPTER 2. DETERMINATION OF TAXABLE VALUES (5810-5813)
CHAPTER 3. CHANGE IN OWNERSHIP (5814-5815)
CHAPTER 4. NEW CONSTRUCTION (5825)
CHAPTER 5. COLLECTION OF TAXES ON MOBILEHOMES (5830-5832)
CHAPTER 6. ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS (5840-5842)
PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS (5900-5911)
DIVISION 2. OTHER TAXES
PART 1. SALES AND USE TAXES
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (6001-6024)
CHAPTER 1.5. STREAMLINED SALES TAX PROJECT (6025-6031)
CHAPTER 2. THE SALES TAX
Article 1. Imposition of Tax (6051-6055)
Article 2. Permits (6066-6077)
Article 3. Presumptions and Resale Certificates (6091-6095)
CHAPTER 3. THE USE TAX
Article 1. Imposition of Tax (6201-6207)
Article 2. Registration (6226)
Article 3. Presumptions and Resale Certificates (6241-6249)
CHAPTER 3.3. VEHICLE SMOG IMPACT FEE (6263)
CHAPTER 3.5. VEHICLES, VESSELS AND AIRCRAFT
Article 1. Definitions (6271-6277)
Article 2. Special Exemptions (6281-6285)
Article 3. Auxiliary Collection Provisions (6291-6294)
CHAPTER 4. EXEMPTIONS
Article 1. General Exemptions (6351-6380)
Article 2. Exemptions From Sales Tax (6381-6396)
Article 3. Exemptions From Use Tax (6401-6411)
Article 4. Exemption Certificates (6421-6423)
CHAPTER 5. DETERMINATIONS
Article 1. Returns and Payments (6451-6459)
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
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 (6826-6832.6)
CHAPTER 7. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (7051-7060)
Article 1.5. Public Disclosure of Tax Delinquencies
Article 2.5. Managed Audit Program (7076-7076.5)
Article 1.5. Public Disclosure of Tax Delinquencies (7063)
Article 2. Tax Amnesty Program (7070-7078)
Article 3. The California Taxpayers' Bill of Rights (7080-7099.1)
CHAPTER 9. DISPOSITION OF PROCEEDS (7101-7107)
CHAPTER 10. VIOLATIONS (7152-7156)
CHAPTER 11. RES JUDICATA (7176)
PART 1.5. UNIFORM LOCAL SALES AND USE TAXES
CHAPTER 1. GENERAL PROVISIONS (7200-7212)
CHAPTER 2. BRADLEY-BURNS BILL OF RIGHTS (7221-7226)
PART 1.55. MOTOR CARRIERS
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (7251-7253)
CHAPTER 2. IMPOSITION OF TAX (7261-7267)
CHAPTER 3. ADMINISTRATION (7270-7274)
CHAPTER 4. REFUNDS OF UNCONSTITUTIONAL TAXES (7275-7279.6)
PART 1.7. ADDITIONAL LOCAL TAXES
CHAPTER 1. OCCUPANCY TAXES (7280-7283.51)
CHAPTER 1.5. LOCAL AGENCY LEVY POWERS AND LIMITATIONS (7284-7284.7)
CHAPTER 2. COUNTIES TRANSACTIONS AND USE TAX (7285-7285.8)
CHAPTER 2.3. CITIES TRANSACTIONS AND USE TAXES (7285.9-7285.92)
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 2.67. CITY OF SALINAS TRANSACTIONS AND USE TAX (7286.28)
CHAPTER 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES
FINANCING ACT (7286.30-7286.38)
CHAPTER 2.8. LAKEPORT TRANSACTIONS AND USE TAX (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 2.90. REDDING TRANSACTIONS AND USE TAX (7286.47)
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. YUCCA VALLEY TRANSACTIONS AND USE TAX (7286.56)
CHAPTER 2.96. MADERA TRANSACTIONS AND USE TAX (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 3.5. LOCAL PUBLIC FINANCE (7288.1-7288.6)
CHAPTER 3.5. LOCAL PUBLIC FINANCE (7288.1-7288.6.duplicate)
CHAPTER 3.6. DAVIS TRANSACTIONS AND USE TAX (7290)
PART 2. MOTOR VEHICLE FUEL TAX LAW
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (7301-7345)
CHAPTER 2. IMPOSITION OF TAX (7360-7373)
CHAPTER 2.5. AIRCRAFT JET FUEL TAX
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
Article 1. License for Supplier (7451-7453)
Article 2. License for Industrial User (7460)
Article 3. License for Pipeline 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
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
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
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
Article 1. Administration (8251-8257)
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 (8401-8406)
CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION (8500-8526)
PART 3. USE FUEL TAX
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
Article 1. User (8701-8708)
Article 2. Vendor (8711-8716)
CHAPTER 3.5. COLLECTION OF TAX BY VENDOR
Article 1. Collection of Tax by Vendor (8732-8735)
CHAPTER 4. DETERMINATIONS
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 (8876-8879)
CHAPTER 5. COLLECTION OF TAX
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 (9031-9033.5)
CHAPTER 6. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (9251-9258)
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
CHAPTER 1. FUEL TAX AGREEMENTS (9401)
CHAPTER 2. THE INTERNATIONAL FUEL TAX AGREEMENT
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (10701-10706)
CHAPTER 2. IMPOSITION OF FEE
Article 1. Computation of Fee (10751-10760)
Article 1.5. Trailer Coaches (10766-10770)
Article 2. Exemptions (10781-10789)
CHAPTER 3. COLLECTIONS AND REFUNDS
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)
PART 5.5. LOCAL VEHICLE LICENSE FEES (11101-11108)
PART 5.5. LOCAL VEHICLE LICENSE FEE SURCHARGE (11151-11156)
PART 6. PRIVATE RAILROAD CAR TAX
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (11201-11206)
CHAPTER 2. ASSESSMENTS
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
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 (11531-11533)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (11901-11903)
CHAPTER 2. AUTHORIZATION FOR TAX (11911-11913)
CHAPTER 3. EXEMPTIONS (11921-11930)
CHAPTER 4. ADMINISTRATION (11931-11934)
PART 7. INSURANCE TAXATION
CHAPTER 1. GENERAL PROVISIONS
Article 1. Definitions (12001-12008)
CHAPTER 2. OCEAN MARINE INSURANCE
Article 1. Definitions (12071-12078)
Article 2. Basis of Tax for Ocean Marine Insurance (12101-12107)
CHAPTER 3. ALL INSURANCE OTHER THAN OCEAN MARINE
Article 1. General (12201-12210)
Article 2. Basis of Tax for Other Than Title Insurers (12221-12222)
Article 3. Basis of Tax for Title Insurers (12231-12232)
Article 5. Prepayments (12251-12260)
CHAPTER 3.5. RETALIATORY TAXES, LICENSES AND FEES (12281-12289)
CHAPTER 4. ASSESSMENT AND EFFECT OF TAX
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
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
Article 1. Revocation of Certificate of Authority (12801-12803)
Article 2. Suspended Corporate Insurers (12832-12834)
CHAPTER 7. CANCELLATIONS AND REFUNDS
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
CHAPTER 1. IMPOSITION OF TAX (13301-13304)
CHAPTER 2. DEFINITIONS (13401-13411)
CHAPTER 3. RETURNS
Article 1. Estate Tax Return (13501-13504)
Article 2. Penalties (13510)
CHAPTER 4. DEFICIENCY DETERMINATION (13516-13520)
CHAPTER 5. PAYMENT OF TAX
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
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
Article 1. Court Jurisdiction (14000-14002)
Article 2. Court Procedure Generally (14010-14013)
CHAPTER 9. ADMINISTRATION
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
CHAPTER 1. DEFINITIONS (16700-16704)
CHAPTER 2. IMPOSITION OF THE TAX
Article 1. Tax Imposed (16710)
Article 2. Returns (16720-16722)
Article 3. Deficiency Determination (16730-16734)
CHAPTER 3. PAYMENT OF TAX
Article 1. Generally (16750-16753)
Article 2. Interest and Penalties (16760-16761)
CHAPTER 4. COLLECTION OF TAX
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
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
Article 1. Court Jurisdiction (16880-16881)
Article 2. Court Procedure Generally (16890)
CHAPTER 7. ADMINISTRATION
Article 1. Generally (16900-16905)
Article 2. Inspection of Records (16910-16911)
CHAPTER 8. DISPOSITION OF PROCEEDS (16950)
PART 10. PERSONAL INCOME TAX
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (17001-17039.1)
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
Article 1. Definition of Gross Income, Adjusted Gross
Income, Taxable Income, etc. (17071-17078)
Article 2. Items Specifically Included in Gross Income (17081-17090)
Article 3. Items Specifically Excluded from Gross Income (17131-17157)
Article 6. Deductions (17201-17299.9)
Article 9. Special Rules for Nonresidents and Part-Year
Residents (17301-17307)
CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (17321-17322)
CHAPTER 5. DEFERRED COMPENSATION (17501-17510)
CHAPTER 6. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING (17551-17570)
CHAPTER 7. EXEMPT TRUSTS AND COMMON TRUST FUNDS
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 (17681-17681.6)
CHAPTER 9. ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS (17731-17779)
CHAPTER 10. PARTNERS AND PARTNERSHIPS (17851-17865)
CHAPTER 10.5. REAL ESTATE MORTGAGE INVESTMENT CONDUITS
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 (18031-18044)
CHAPTER 14. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND
LOSSES (18151-18181)
PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 1. GENERAL PROVISIONS
Article 1. General Application (18401-18409)
Article 2. Continuity with Prior Law (18412-18417)
CHAPTER 2. RETURNS
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
Article 1. National World War II Veterans Memorial Funding 18701-18704
Article 1.5. California Military Family Relief Fund (18705-18709)
Article 2. State Children's Trust Fund (18711-18716)
Article 3. California Fund for Senior Citizens (18721-18724)
(Article 4. Designations for the Veterans Memorial Account) (18731)
Article 5. Fish and Game Preservation Fund (18741-18744)
Article 5.5. California Sea Otter Fund (18750-18753)
Article 6. California Alzheimer's Disease and Related
Research 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 Fund (18801-18804)
Article 9.5. Designations to the California Peace Officer
Memorial Foundation Fund (18805-18808)
Article 11. California Mexican American Veterans' Memorial
Beautification and Enhancement Account (18821-18824)
Article 11.5. Veterans' Quality of Life Fund (18825-18830)
Article 12. Asthma and Lung Disease Research Fund (18831-18835)
Article 12.5. Lupus Foundation of America, California
Chapters Fund (18836-18840)
Article 13. California Missions Foundation Fund (18841-18844)
Article 13.5. California Prostate Cancer Research Fund (18845-18845.3)
Article 13.51. California Sexual Violence Victim Services
Fund (18846-18846.3)
Article 13.52. California Colorectal Cancer Prevention
Fund (18847-18847.3)
Article 14. Emergency Food Assistance Program Fund (18851-18855)
Article 16. General Provisions (18871-18872)
CHAPTER 4. PAYMENTS AND ASSESSMENTS
Article 1. Payment of Tax by All Persons (19001-19011)
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 For Business
Entities (19191-19194)
Article 9. Public Disclosure of Tax Delinquencies (19195)
CHAPTER 5. COLLECTION OF TAX
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 (19251-19264)
Article 5. Collection of Child Support (19270-19276)
Article 5.5. Collection of Amounts Imposed by a Court (19280-19283)
Article 6. Collections for the Department of Industrial
Relations (19290)
CHAPTER 6. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund (19301-19368)
Article 2. Suit for Tax (19371-19378)
Article 3. Suit for Refund (19381-19393)
Article 4. Recovery of Erroneous Refunds (19411-19413)
Article 5. Cancellations (19431)
Article 6. Closing Agreements (19441-19443)
CHAPTER 7. ADMINISTRATION OF TAX
Article 1. Powers and Duties of Franchise Tax Board (19501-19533)
Article 2. Disclosure of Information (19542-19570)
Article 3. Tax Forms (19581-19584)
Article 4. Tax Service Fees (19590-19592)
CHAPTER 8. DISPOSITION OF PROCEEDS
Article 1. Transfers to General Fund (19601-19607)
Article 2. Tax Relief and Refund Account (19611)
CHAPTER 9. VIOLATIONS (19701-19721)
CHAPTER 9.1. TAX AMNESTY (19730-19738)
CHAPTER 9.5. TAX SHELTERS (19751-19778)
CHAPTER 9.5. TAX SHELTERS (19751-19778.duplicate)
CHAPTER 10. RES JUDICATA (19801-19802)
PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND
POSTPONEMENT LAW
CHAPTER 1. SENIOR CITIZENS HOMEOWNERS AND RENTERS PROPERTY
TAX ASSISTANCE LAW
Article 1. General Provisions and Definitions (20501-20514)
Article 2. Computations (20541-20544)
Article 3. Claims (20561-20564)
CHAPTER 2. PROPERTY TAX POSTPONEMENT
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 MOBILEHOME PROPERTY TAX
POSTPONEMENT LAW (20639-20639.12)
CHAPTER 3.5. SENIOR CITIZENS POSSESSORY INTEREST HOLDER
PROPERTY TAX POSTPONEMENT LAW (20640-20640.12)
CHAPTER 4. ADMINISTRATION (20641-20646)
PART 10.7. TAXPAYERS' BILL OF RIGHTS (21001-21028)
PART 11. CORPORATION TAX LAW
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
Article 1. General Provisions (23001-23004)
Article 2. Definitions (23030-23060)
CHAPTER 2. THE CORPORATION FRANCHISE TAX
Article 1. Definitions and General Provisions (23101-23114)
Article 2. Tax on General Corporations (23151-23155)
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 (23301-23305e)
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
Article 1. Imposition of Tax (23501-23504)
Article 2. Cessation of Activities (23561)
Article 3. Suspensions
CHAPTER 3.5. TAX CREDITS (23604-23662)
CHAPTER 4. EXEMPT CORPORATIONS
Article 1. Exemptions From This Part (23701-23712)
Article 2. Taxation of Business Income of Certain Article 1
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
Article 1. Definitions (24271-24276)
Article 2. Exclusions (24301-24315)
Article 3. Other Exclusions (24320-24327)
CHAPTER 7. NET INCOME
Article 1. Deductions (24341-24384.5)
Article 2. Special Deductions (24401-24416.7)
Article 3. Items Not Deductible (24421-24449)
CHAPTER 8. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (24451-24481)
CHAPTER 12. DEFERRED COMPENSATION, ETC.
Article 1. Adoption of Subchapter D of the Internal Revenue
Code Relating to Deferred Compensation, etc. (24601-24602)
Article 2. 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
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 (24831-24831.6)
CHAPTER 14.5. REGULATED INVESTMENT COMPANIES, REAL ESTATE
INVESTMENT TRUSTS, REAL ESTATE MORTGAGE
INVESTMENT CONDUITS, AND FINANCIAL ASSET
SECURITIZATION INVESTMENT TRUSTS (24870-24900)
CHAPTER 15. GAIN OR LOSS ON DISPOSITION OF PROPERTY
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 (24961-24989)
Article 4.5. Capital Gains and Losses (24990-24995)
Article 5. Wash Sales of Stock or Securities (24998)
CHAPTER 17. ALLOCATION OF INCOME
Article 1. General Provisions (25101-25108)
Article 1.5. Water's-Edge Election (25110-25116)
Article 2. Uniform Division of Income for Tax Purposes Act 25120-25141
PART 13. CIGARETTE TAX
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (30001-30019)
CHAPTER 2. IMPOSITION OF TAX
Article 1. Tax on Distributors (30101-30111)
Article 2. Cigarette and Tobacco Products Surtax (30121-30130)
Article 3. California Children and Families Trust Fund
Account (30131-30131.6)
CHAPTER 3. LICENSES, BONDS AND REGISTRATION
Article 1. Licenses and Bonds (30140-30149)
Article 2. Registration (30151)
Article 3. Wholesalers (30155-30159)
CHAPTER 3.5. STAMPS AND METER MACHINES
Article 1. Use of Stamps and Impressions (30161-30165.1)
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
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 (30281-30284)
CHAPTER 5. COLLECTION OF TAX
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 (30351-30354.5)
Article 5. Seizure and Sale (30355-30358)
CHAPTER 6. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (30451-30456)
Article 2. The California Taxpayers' Bill of Rights (30458-30459.8)
CHAPTER 9. DISPOSITION OF PROCEEDS (30461-30462.1)
CHAPTER 10. VIOLATIONS (30471-30482)
PART 14. ALCOHOLIC BEVERAGE TAX
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
Article 1. Imposition of Tax (32151-32152)
Article 2. Presumptions and Exemptions (32171-32179)
CHAPTER 5. TAX ON DISTILLED SPIRITS
Article 1. Imposition of Tax (32201-32203)
Article 2. Presumptions and Exemptions (32211-32214)
CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS
Article 1. Imposition of the Surtax (32220-32223)
Article 2. Disposition of Proceeds (32230)
CHAPTER 6. DETERMINATIONS
Article 1. Returns and Payments (32251-32257)
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
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 (32381-32389.5)
CHAPTER 8. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (32451-32457)
Article 2. The California Taxpayers' Bill of Rights (32460-32476)
CHAPTER 10. DISPOSITION OF PROCEEDS (32501-32502)
CHAPTER 11. VIOLATIONS (32551-32557)
PART 15. SUBSCRIPTION TELEVISION (35001-35003)
PART 16. RAPID TRANSIT PLANNING
Article 1. General Provisions (36000-36002)
Article 2. County Property Taxes (36010)
Article 3. Vehicle License Fees (36020-36025)
Article 4. Licensing Parking Lots (36060)
Article 5. Limitation on Contribution by County (36080)
PART 18. MULTISTATE TAX COMPACT
Article 1. Enactment of Compact (38001)
Article 2. Text of Compact (38006)
Article 3. State Representation (38011-38014)
Article 4. Interstate Audits (38021)
PART 18.5. TIMBER YIELD TAX
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
Article 1. Returns and Payments (38401-38405)
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
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 (38571-38576)
CHAPTER 7. OVERPAYMENTS AND REFUNDS
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (40001-40010)
CHAPTER 2. THE SURCHARGE
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
Article 1. Due and Payable Dates (40051-40053)
Article 2. Returns and Payments (40061-40065)
Article 2.1. Payment by Electronic Funds Transfer (40067-40069)
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 (40101-40104)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
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 (40166-40167.5)
CHAPTER 7. ADMINISTRATION
Article 1. Regulations, Records and Reports (40171-40176)
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 LAW
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (41001-41019)
CHAPTER 2. THE SURCHARGE
Article 1. Imposition of the Surcharge (41020-41027)
Article 2. Adjustment of Surcharge Rate (41030-41032)
Article 3. Registration (41040-41041)
CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS (41045-41049)
CHAPTER 4. DETERMINATION OF SURCHARGE
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 (41095-41098)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
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 (41127.5-41127.7)
CHAPTER 7. ADMINISTRATION
Article 1. Regulations, Records and Reports (41128-41132)
Article 2. Disposition of Proceeds (41135-41142)
Article 2.5. Violations (41143-41143.8)
Article 3. Notices (41144)
Article 4. Purpose (41150)
Article 5. The California Taxpayers' Bill of Rights (41160-41176)
PART 22. HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (43001-43013)
CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX
Article 1. Imposition of Tax (43051-43057)
Article 2. Registration and Security (43101-43102)
CHAPTER 3. DETERMINATIONS
Article 1. Returns and Payments (43151-43160)
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
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 (43441-43448.5)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (43501-43506)
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (45001-45009)
CHAPTER 2. THE INTEGRATED WASTE MANAGEMENT FEE
Article 1. Imposition of Fee (45051)
Article 2. Registration and Security (45101-45102)
CHAPTER 3. DETERMINATIONS
Article 1. Reports and Payments (45151-45157)
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
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 (45601-45609.5)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund (45651-45656)
Article 2. Suit for Refund (45701-45708)
Article 3. Recovery of Erroneous Refunds (45751-45753)
Article 4. Cancellations (45801)
CHAPTER 6. ADMINISTRATION
Article 1. Administration (45851-45855.5)
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (46001-46029)
CHAPTER 2. OIL SPILL PREVENTION AND ADMINISTRATION FEE AND
OIL SPILL RESPONSE FEE
Article 1. Imposition of Fee (46051-46054)
Article 2. Registration (46101)
CHAPTER 3. DETERMINATIONS
Article 1. Returns and Payments (46151-46158)
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
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 (46461-46464.5)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
Article 1. General Provisions (46601-46606)
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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (50101-50107)
CHAPTER 2. THE UNDERGROUND STORAGE TANK FEE
Article 1. Imposition of Fee (50108)
Article 2. Registration and Security (50108.1-50108.2)
CHAPTER 3. DETERMINATIONS
Article 1. Reports and Payments (50109-50112.5)
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
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 (50132-50138.7)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (50152-50155.5)
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
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (55001-55004)
CHAPTER 2. FEE (55021-55022)
CHAPTER 3. DETERMINATIONS
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
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 (55181-55184)
Article 5. Miscellaneous (55201-55209.5)
CHAPTER 5. OVERPAYMENTS AND REFUNDS
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
Article 1. Administration (55301-55305)
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
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
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
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
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
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 (60491-60493.5)
CHAPTER 8. OVERPAYMENT AND REFUNDS
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
Article 1. Administration (60601-60610)
Article 2. The California Taxpayers' Bill of Rights (60621-60637)
CHAPTER 10. DISTRIBUTION OF PROCEEDS (60651-60654)
CHAPTER 11. VIOLATIONS (60701-60708)
