California Legal Codes and Statutes

California State Legal Resource Portal

Legal Codes

BPCBusiness and Professions Code

CCPCode of Civil Procedure

COMCommercial Code

CORPCorporations Code

EDCEducation Code

ELECElections Code

EVIDEvidence Code

FACFood and Agricultural Code

FGCFish and Game Code

FINFinancial Code

GOVGovernment Code

HNCHarbors and Navigation Code

HSCHealth and Safety Code

INSInsurance Code

MVCMilitary and Veterans Code

PCCPublic Contract Code

PRCPublic Resources Code

PROBProbate Code

PUCPublic Utilities Code

RTCRevenue and Taxation Code

SHCStreets and Highways Code

UICUnemployment Insurance Code

VEHVehicle Code

WICWelfare and Institutions Code

Revenue and Taxation Code

RTC

Division 1 - PROPERTY TAXATION

Part 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

Chapter 1 - Base Year Values

Chapter 2 - Change in Ownership and Purchase

Chapter 3 - New Construction

Chapter 3.5 - Change in Ownership and New Construction After the Lien Date

Chapter 4 - Assessment Appeals

Chapter 5 - Taxpayer Reporting

Chapter 5.5 - Property Tax Rates

Chapter 6 - Allocation of Property Tax Revenue

Part 1 - GENERAL PROVISIONS

Chapter 1 - Construction

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

§§ 194-196.99

Chapter 6 - Earthquake and Fire Disaster Relief

Part 2 - ASSESSMENT

Chapter 1 - Taxation Base

Chapter 2 - Legal Description of Lands for Assessment Purposes

Chapter 3 - Assessment Generally

Chapter 4 - Assessment by State Board of Equalization Generally

Chapter 5 - Special Types of Property

Chapter 6 - Assessor’s Office Equipment

Chapter 7 - Responsibility of Assessor

Part 3 - EQUALIZATION

Chapter 1 - Equalization by County Board of Equalization

Chapter 1.5 - Multijurisdictional Assessment Appeals Boards

Chapter 2 - Equalization by State Board of Equalization

Chapter 3 - The Equalized County Assessment Roll

Part 3.5 - DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES

Part 4 - LEVY OF TAX

Chapter 1 - Determination of Tax

§§ 2151-2152.5

Chapter 2 - Effect of Tax

Chapter 3 - Reimbursement for Costs Mandated by the State

Part 5 - COLLECTION OF TAXES

Chapter 1 - Medium of Payment

Chapter 2 - Collection Generally

Chapter 2.1 - Collection in Equal Installments

Chapter 2.3 - Return of Replicated Property Tax Payments

Part - Collection of Part of an Assessment

Chapter 3.3 - Collection of Taxes

Chapter 4 - Collection on the Unsecured Roll

Chapter 5 - Suits for Taxes

Chapter 6 - Unsecured Roll Summary Judgment

Chapter 7 - Warrant for Collection of Taxes

Chapter 8 - Tax Delinquent Vessels

Part 6 - TAX SALES

Chapter 1 - Publication of Delinquent List and Notice of Sale

Chapter 2 - Sale by Operation of Law

Chapter 2.2 - Medium of Payment

Chapter 7 - Sale to Private Parties After Deed to State

§§ 3691-3731.1

Chapter 8 - Deed to State, County or Public 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 State

Part 7 - REDEMPTION

Chapter 1 - Redemption Generally

Part - Redemption of Part of Assessment

Chapter 3 - Redemption After Payment of Delinquent Taxes in Installments

Chapter 4 - Preparation of Abstract Lists

Part 7.5 - TAX CERTIFICATES

Chapter 1 - General Definitions

Chapter 2 - Authorization and Administration

Chapter 3 - Sale of Tax Certificates

Part 8 - DISTRIBUTION

Chapter 1 - Generally

§§ 4651-4651.4

Chapter 1 - a. Secured Roll

§§ 4653-4653.8

Chapter 1 - b. Unsecured Roll

§§ 4655-4655.4

Chapter 1 - c. Redemptions

§§ 4656-4656.7

Chapter 1 - d. Delinquent Unsecured Roll

§§ 4658-4658.4

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 REFUNDS

Chapter 1 - General Provisions

Chapter 2 - Corrections

Chapter 3 - Enforcement of Tax After Erroneous Proceedings

Chapter 4 - Cancellations

Chapter 5 - Refunds

Part 10 - AIRCRAFT ASSESSMENT AND TAXATION

Chapter 1 - General Provisions and Definitions

Chapter 2 - Exemptions

Chapter 3 - Assessment

Chapter 4 - Levy

Chapter 6 - Distribution

Part 12 - TAXATION OF RACEHORSES

Chapter 1 - General Provisions and Definitions

§§ 5701-5720.6

Chapter 2 - Imposition of Tax

Chapter 3 - Exemptions

Chapter 4 - Collection

Chapter 5 - Administration

Part 13 - TAXATION OF MANUFACTURED HOMES

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 RIGHTS

Division 2 - OTHER TAXES

§§ 6001-61050

Part 1 - SALES AND USE TAXES

Chapter 1 - General Provisions and Definitions

Chapter 1.5 - Streamlined Sales Tax Project

Chapter 1.7 - Marketplace Facilitator Act

§§ 6040-6049.5

Chapter 2 - The Sales Tax

Chapter 3 - The Use Tax

Chapter 3.3 - Vehicle Smog Impact Fee

Chapter 3.5 - Vehicles, Vessels and Aircraft

Chapter 4 - Exemptions

Chapter 5 - Determinations

Chapter 6 - Collection of Tax

Chapter 7 - Overpayments and Refunds

Chapter 8 - Administration

§§ 7051-7099.1

Chapter 9 - Disposition of Proceeds

Chapter 10 - Violations

Chapter 11 - Res Judicata

Part 1.5 - UNIFORM LOCAL SALES AND USE TAXES

Chapter 1 - General Provisions

Chapter 2 - Bradley-Burns Bill of Rights

Part 1.55 - MOTOR CARRIERS

Chapter 1 - Motor Carriers of Property Permit Fee

Chapter 2 - Motor Carrier Safety Improvement Fund

Part 1.6 - TRANSACTIONS AND USE TAXES

§§ 7251-7279.6

Chapter 1 - General Provisions and Definitions

Chapter 2 - Imposition of Tax

Chapter 3 - Administration

Chapter 4 - Refunds of Unconstitutional Taxes

§§ 7275-7279.6

Part 1.7 - ADDITIONAL LOCAL TAXES

§§ 7280-7300.6

Chapter 1 - Occupancy Taxes

§§ 7280-7283.51

Chapter 1.5 - Local Agency Levy Powers And Limitations

§§ 7284-7284.7

Chapter 1.8 - Keep Groceries Affordable Act of 2018

§§ 7284.8-7284.16

Chapter 2 - Counties Transactions and Use Tax

§§ 7285-7285.8

Chapter 2.3 - Cities Transactions And Use Taxes

§§ 7285.9-7285.92

Chapter 2.4 - County of Los Angeles Transactions and Use Tax

§§ 7286.01-7286.02

Chapter 2.6 - Calexico Transactions and Use Tax

§§ 7286.20-7286.21

Chapter 2.64 - Qualified City Transactions And Use Taxes

Chapter 2.65 - Avalon Transactions and Use Tax

§§ 7286.25-7286.26

Chapter 2.66 - Santa Fe Springs Transactions and Use Tax

§§ 7286.27-7286.28

Chapter 2.7 - San Diego County Justice Facilities Financing Act

§§ 7286.30-7286.38

Chapter 2.8 - Los Angeles County Transactions and Use Tax to Prevent and Combat Homelessness

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 2.93 - Woodland 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 2.98 - County Transactions and Use Tax for Library Programs

Chapter 2.985 - West Sacramento Transactions and Use Tax

Chapter 2.99 - Sebastopol Transactions and Use Tax

Chapter 2.995 - San Mateo County Transactions and Use Tax for Parks and Recreation Purposes

Chapter 2.12 - Truckee Transactions and Use Tax

Chapter 3 - Graffiti Prevention Tax

§§ 7287-7287.10

Chapter 3.10 - City of Victorville Transactions and Use Tax

§§ 7287.11-7287.12

Chapter 3.11 - City of Lancaster Transactions and Use Tax

§§ 7287.13-7287.14

Chapter 3.12 - City of Palmdale Transactions and Use Tax

§§ 7287.15-7287.16

Chapter 3.5 - Local Public Finance

§§ 7288.1-7288.6

Chapter 3.6 - Davis Transactions and Use Tax

Chapter 3.65 - Solano County Transactions and Use Tax

Chapter 3.73 - Local Government Finance in the County of Alameda

§§ 7292.2-7292.3

Chapter 3.74 - Local Government Finance in the County of Santa Clara

§§ 7292.4-7292.41

Chapter 3.74 - 1. Local Government Finance in the City of Campbell Transactions and Use Tax

§§ 7292.42-7292.43

Chapter 3.75 - Local Government Finance in the City of Alameda

§§ 7292.5-7292.6

Chapter 3.76 - Sonoma County Transactions and Use Tax

Chapter 3.77 - Local Government Finance in the City of Pinole Transactions and Use Tax

§§ 7292.9.1-7292.9.2

Chapter 3.8 - Local Government Finance in the City of El Cerrito

Chapter 3.81 - County of Solano Transactions and Use Tax for General or Specific Purposes

§§ 7294.1-7294.2

Chapter 3.82 - Local Government Finance in the Cities within the County of Solano

§§ 7294.3-7294.4

Chapter 3.83 - San Luis Obispo Council of Governments Transactions and Use Tax

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

§§ 7300-7300.1

Chapter 3.94 - Local Government Finance in the County of Humboldt

§§ 7300.3-7300.4

Chapter 3.95 - Monterey-Salinas Transit District Transactions and Use Tax

§§ 7300.5-7300.6

Part 2 - MOTOR VEHICLE FUEL TAX LAW

Chapter 1 - General Provisions and Definitions

Chapter 2 - Imposition of Tax

Chapter 2.5 - Aircraft Jet Fuel Tax

Chapter 3 - Exemptions

Chapter 4 - Licenses and Bonds

Chapter 5 - Determinations and Payments

Chapter 6 - Collection of Tax

Chapter 7 - Overpayments and Refunds

Chapter 8 - Administration

Chapter 9 - Records

Chapter 10 - Distribution of Proceeds

Chapter 11 - Violations

Chapter 12 - Metropolitan Transportation Commission

Part 3 - USE FUEL TAX

Chapter 1 - General Provisions and Definitions

Chapter 2 - Imposition of Tax

Chapter 2.5 - International Fuel Tax Agreement

Chapter 3 - Permits

Chapter 3.5 - Collection of Tax by Vendor

Chapter 4 - Determinations

Chapter 5 - Collection of Tax

Chapter 6 - Overpayments and Refunds

Chapter 7 - Administration

Chapter 8 - Distribution of Proceeds

Chapter 9 - Violations

Part 3.5 - FUEL TAX AGREEMENTS

Chapter 1 - Fuel Tax Agreements

Chapter 2 - The International Fuel Tax Agreement

Part 4 - LOCAL MOTOR VEHICLE FUEL TAXATION

Part 5 - VEHICLE LICENSE FEE

§§ 10701-11053

Chapter 1 - General Provisions and Definitions

§§ 10701-10706

Chapter 2 - Imposition of Fee

§§ 10751-10789

Chapter 3 - Collections and Refunds

§§ 10851-10902

Chapter 4 - Administration

§§ 10951-10952

Chapter 5 - Distribution of Proceeds

§§ 11001-11006

Chapter 6 - Transportation Improvement Fee

§§ 11050-11053

Part 5.5 - LOCAL VEHICLE LICENSE FEES

§§ 11101-11108

Part 5.6 - LOCAL VEHICLE LICENSE FEE SURCHARGE

§§ 11151-11156

Part 5.7 - VOTER-APPROVED LOCAL ASSESSMENT

§§ 11160-11167

Part 6 - PRIVATE RAILROAD CAR TAX

§§ 11201-11702

Chapter 1 - General Provisions and Definitions

§§ 11201-11206

Chapter 2 - Assessments

§§ 11251-11354

Chapter 3 - Levy and Payment of Tax

§§ 11401-11409

Chapter 3.5 - Corrections

§§ 11426-11430

Chapter 4 - Collection of Tax

§§ 11451-11534

Chapter 5 - Overpayments and Refunds

§§ 11551-11597

Chapter 6 - Administration

§§ 11651-11657

Chapter 7 - Disposition of Proceeds

§§ 11701-11702

Part 6.7 - DOCUMENTARY TRANSFER TAX ACT

§§ 11901-11935

Chapter 1 - General Provisions and Definitions

§§ 11901-11903

Chapter 2 - Authorization for Tax

§§ 11911-11913

Chapter 3 - Exemptions

§§ 11921-11930.5

Chapter 4 - Administration

§§ 11931-11935

Part 7 - INSURANCE TAXATION

§§ 12001-13170

Chapter 1 - General Provisions

§§ 12001-12009

Chapter 2 - Ocean Marine Insurance

§§ 12071-12107

Chapter 3 - All Insurance Other Than Ocean Marine

§§ 12201-12260

Chapter 3.5 - Retaliatory Taxes, Licenses and Fees

§§ 12281-12289

Chapter 4 - Assessment and Effect of Tax

§§ 12301-12495

Chapter 5 - Payment and Collection

§§ 12601-12691

Chapter 6 - Suspension of Rights of Delinquent Insurers

§§ 12801-12834

Chapter 7 - Cancellations and Refunds

§§ 12951-12984

Chapter 8 - Taxpayers’ Suits

§§ 13101-13108

Chapter 9 - Disposition of Proceeds

§§ 13151-13153

Chapter 10 - Administration

Part 7.5 - NONADMITTED INSURANCE TAX

§§ 13201-13222

Part 8 - PROHIBITION OF GIFT AND DEATH TAXES

§§ 13301-14302

Chapter 1 - Imposition of Tax

§§ 13301-13304

Chapter 2 - Definitions

§§ 13401-13411

Chapter 3 - Returns

§§ 13501-13510

Chapter 4 - Deficiency Determination

§§ 13516-13520

Chapter 5 - Payment of Tax

§§ 13530-13557

Chapter 6 - Refunds

§§ 13560-13563

Chapter 7 - Collection of Tax

§§ 13601-13830.13

Chapter 8 - Court Jurisdiction and Procedure Generally

§§ 14000-14013

Chapter 9 - Administration

§§ 14101-14252

Chapter 10 - Disposition of Proceeds

§§ 14301-14302

Part 9.5 - GENERATION SKIPPING TRANSFER TAX

§§ 16700-16950

Chapter 1 - Definitions

§§ 16700-16704

Chapter 2 - Imposition of the Tax

§§ 16710-16734

Chapter 3 - Payment of Tax

§§ 16750-16761

Chapter 4 - Collection of Tax

§§ 16800-16830

Chapter 5 - Refunds

§§ 16850-16870

Chapter 6 - Court Jurisdiction and Procedure Generally

§§ 16880-16890

Chapter 7 - Administration

§§ 16900-16911

Chapter 8 - Disposition of Proceeds

Part 10 - PERSONAL INCOME TAX

§§ 17001-18181

Chapter 1 - General Provisions and Definitions

§§ 17001-17039.5

Chapter 2 - Imposition of Tax

§§ 17041-17061

Chapter 2.1 - Alternative Minimum Tax

§§ 17062-17063

Chapter 2.6 - Special Tax Credit

Chapter 3 - Computation of Taxable Income

§§ 17071-17307

Chapter 4 - Corporate Distributions and Adjustments

§§ 17321-17324

Chapter 5 - Deferred Compensation

§§ 17501-17510

Chapter 6 - Accounting Periods and Methods of Accounting

§§ 17551-17570

Chapter 7 - Exempt Trusts and Common Trust Funds

§§ 17631-17677

Chapter 8 - Natural Resources

Chapter 9 - Estates, Trusts, Beneficiaries, and Decedents

§§ 17731-17779

Chapter 10 - Partners and Partnerships

§§ 17851-17865

Chapter 10.5 - Tax on Limited Partnerships

§§ 17935-17937

Chapter 10.6 - Tax and Fees on Limited Liability Companies

§§ 17941-17947

Chapter 10.7 - Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships

§§ 17948-17948.3

Chapter 11 - Gross Income of Nonresidents

§§ 17951-17955

Chapter 12 - Credit for Taxes Paid

§§ 18001-18011

Chapter 13 - Gain or Loss on Disposition of Property

§§ 18031-18045

Chapter 14 - General Rules for Determining Capital Gains and Losses

§§ 18151-18181

Part 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

§§ 18401-19802

Chapter 1 - General Provisions

§§ 18401-18417

Chapter 2 - Returns

§§ 18501-18677

Chapter 3 - Voluntary Contributions

§§ 18700-18901.9.3

Chapter 4 - Payments and Assessments

§§ 19001-19195

Chapter 5 - Collection of Tax

§§ 19201-19298

Chapter 6 - Overpayments and Refunds

§§ 19301-19443

Chapter 7 - Administration of Tax

§§ 19501-19592

Chapter 8 - Disposition of Proceeds

§§ 19601-19611

Chapter 9 - Violations

§§ 19701-19722

Chapter 9.1 - Tax Amnesty

§§ 19730-19738

Chapter 9.5 - Tax Shelters

§§ 19751-19778

Chapter 10 - Res Judicata

§§ 19801-19802

Part 10.3 - EARNED INCOME TAX CREDIT INFORMATION ACT

§§ 19850-19854

Part 10.4 - Small Business Relief Act

§§ 19900-19907

Part 10.4 - 1. Small Business Relief Act

§§ 19910-19916

Part 10.5 - SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

§§ 20501-20646

Chapter 1 - Senior Citizens Homeowners and Renters Property Tax Assistance Law

§§ 20501-20564

Chapter 2 - Property Tax Postponement

§§ 20581-20622

Chapter 3 - Senior Citizens Tenant-Stockholder Property Tax Postponement Law

§§ 20625-20638

Chapter 3.3 - Senior Citizens Manufactured Home Property Tax Postponement Law

§§ 20639-20639.13

Chapter 3.5 - Senior Citizens Possessory Interest Holder Property Tax Postponement Law

§§ 20640-20640.12

Chapter 4 - Administration

§§ 20641-20646

Part 10.6 - COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS

§§ 20800-20825

Chapter 1 - General Provisions and Definitions

§§ 20800-20808

Chapter 2 - Deferment

§§ 20810-20817

Chapter 3 - Financing

§§ 20820-20825

Part 10.7 - TAXPAYERS' BILL OF RIGHTS

§§ 21001-21028

Part 11 - CORPORATION TAX LAW

§§ 23001-25141

Chapter 1 - General Provisions and Definitions

§§ 23001-23060

Chapter 2 - The Corporation Franchise Tax

§§ 23101-23364a

Chapter 2.5 - Alternative Minimum Tax

§§ 23400-23459

Chapter 3 - The Corporation Income Tax

§§ 23501-23561

Chapter 3.5 - Tax Credits

§§ 23608-23698.1

Chapter 4 - Exempt Corporations

§§ 23701-23778

Chapter 4.5 - Tax Treatment of S Corporations and Their Shareholders

§§ 23800-23813

Chapter 5 - Computation of Tax When Law Changed

Chapter 6 - Gross Income

§§ 24271-24329

Chapter 7 - Net Income

§§ 24341-24449

Chapter 8 - Corporate Distributions and Adjustments

§§ 24451-24481

Chapter 12 - Deferred Compensation, Etc.

§§ 24601-24612

Chapter 13 - Accounting Periods and Methods of Accounting

§§ 24631-24726

Chapter 14 - Natural Resources

Chapter 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

§§ 24870-24876

Chapter 15 - Gain or Loss on Disposition of Property

§§ 24901-24998

Chapter 17 - Allocation of Income

§§ 25101-25141

Part 13 - CIGARETTE TAX

§§ 30001-30483

Chapter 1 - General Provisions and Definitions

§§ 30001-30019

Chapter 2 - Imposition of Tax

§§ 30101-30131.6

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 7 - Requirements for Transporters

§§ 30431-30432

Chapter 7.5 - Seizure and Forfeiture

§§ 30435-30449

Chapter 8 - Administration

§§ 30451-30459.8

Chapter 9 - Disposition of Proceeds

§§ 30461-30462.1

Chapter 10 - Violations

§§ 30471-30483

Part 13.5 - Commercial Cannabis Distribution Reporting

Part 13.6 - Healthy Outcomes and Prevention Education (HOPE) Act

§§ 31000-31008

Part 13.7 - Property Tax Reimbursement Law

§§ 31201-31203

Part 14 - ALCOHOLIC BEVERAGE TAX

§§ 32001-32557

Chapter 1 - General Provisions and Definitions

§§ 32001-32010

Chapter 2 - General Exemptions

§§ 32051-32054

Chapter 3 - Registration and Bonds

§§ 32101-32111

Chapter 4 - Tax on Beer and Wine

§§ 32151-32179

Chapter 5 - Tax on Distilled Spirits

§§ 32201-32214

Chapter 5.5 - Surtax on Beer, Wine,and Distilled Spirits

§§ 32220-32230

Chapter 6 - Determinations

§§ 32251-32313

Chapter 7 - Collection of Tax

§§ 32351-32390

Chapter 8 - Overpayments and Refunds

§§ 32401-32440

Chapter 9 - Administration

§§ 32451-32476

Chapter 10 - Disposition of Proceeds

§§ 32501-32502

Chapter 11 - Violations

§§ 32551-32557

Part 14.5 - Cannabis Tax

§§ 34010-34021.5

Chapter 1 - General Provisions and Definitions

Chapter 2 - Cannabis Taxes

§§ 34011-34012.5

Chapter 3 - Administration

§§ 34013-34021.5

Part 15 - SUBSCRIPTION TELEVISION

§§ 35001-35003

Part 16 - FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX

§§ 36001-36043

Chapter 1 - General Provisions and Definitions

§§ 36001-36006

Chapter 2 - Imposition and Rate of Tax

Chapter 3 - Exemptions

Chapter 4 - Collection and Administration

§§ 36031-36039

Chapter 5 - Disposition of Proceeds

Chapter 6 - Nonpreemption

Chapter 7 - Authority to Enact Emergency Regulations

Part 18.5 - TIMBER YIELD TAX

§§ 38101-38908

Chapter 1 - General Provisions and Definitions

§§ 38101-38110

Chapter 2 - Imposition of the Tax

§§ 38115-38116

Chapter 3 - Determination of Rates

§§ 38202-38204

Chapter 4.5 - Registration

Chapter 5 - Determinations

§§ 38401-38455

Chapter 6 - Collection of Taxes

§§ 38501-38578

Chapter 7 - Overpayments and Refunds

§§ 38601-38631

Chapter 8 - Administration

§§ 38701-38800

Chapter 9 - Violations and Res Judicata

§§ 38801-38805

Chapter 10 - Disposition of Proceeds

§§ 38901-38908

Part 19 - ENERGY RESOURCES SURCHARGE LAW

§§ 40001-40216

Chapter 1 - General Provisions and Definitions

§§ 40001-40010

Chapter 2 - The Surcharge

§§ 40016-40036

Chapter 3 - Special Provisions and Exemptions

§§ 40041-40046

Chapter 4 - Determination of Surcharge

§§ 40051-40105

Chapter 5 - Overpayments and Refunds

§§ 40111-40137

Chapter 6 - Collection of Surcharge

§§ 40141-40169

Chapter 7 - Administration

§§ 40171-40216

Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT

§§ 41001-41176

Chapter 1 - General Provisions and Definitions

§§ 41001-41019.5

Chapter 2 - The Surcharges

§§ 41020-41041

Chapter 3 - Special Provisions and Exemptions

§§ 41045-41049

Chapter 4 - Determination of Surcharge

§§ 41050-41099

Chapter 5 - Overpayments and Refunds

§§ 41100-41114.3

Chapter 6 - Collection of Tax

§§ 41115-41127.9

Chapter 7 - Administration

§§ 41128-41176

Part 21.1 - Local Prepaid Mobile Telephony Services Collection Act

§§ 42100-42111

Part 22 - HAZARDOUS SUBSTANCES TAX LAW

§§ 43001-43651

Chapter 1 - General Provisions and Definitions

§§ 43001-43013

Chapter 2 - The Hazardous Substances Tax

§§ 43053-43102

Chapter 3 - Determinations

§§ 43152-43352

Chapter 4 - Collection of Tax

§§ 43401-43450

Chapter 5 - Overpayments and Refunds

§§ 43451-43491

Chapter 6 - Administration

§§ 43501-43527

Chapter 7 - Disposition of Proceeds

§§ 43551-43555

Chapter 8 - Violations

§§ 43602-43607

Chapter 9 - Disclosure of Information

Part 22.1 - HAZARDOUS SPILL PREVENTION FEE LAW

§§ 43800-43810

§§ 44000-44007

Part 23 - INTEGRATED WASTE MANAGEMENT FEE LAW

§§ 45001-45984

Chapter 1 - General Provisions and Definitions

§§ 45001-45009

Chapter 2 - The Integrated Waste Management Fee

§§ 45051-45102

Chapter 3 - Determinations

§§ 45151-45353

Chapter 4 - Collection of Fee

§§ 45401-45611

Chapter 5 - Overpayments and Refunds

§§ 45651-45801

Chapter 6 - Administration

§§ 45851-45872

Chapter 7 - Disposition of Proceeds

Chapter 8 - Violations

§§ 45951-45956

Chapter 9 - Disclosure of Information

§§ 45981-45984

Part 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES

§§ 46001-46751

Chapter 1 - General Provisions and Definitions

§§ 46001-46029

Chapter 2 - Oil Spill Prevention and Administration Fee and Oil Spill Response Fee

§§ 46051-46101

Chapter 3 - Determinations

§§ 46151-46357

Chapter 4 - Collection of Fee

§§ 46401-46467

Chapter 5 - Overpayments and Refunds

§§ 46501-46551

Chapter 6 - Administration

§§ 46601-46628

Chapter 7 - Disposition of Proceeds

§§ 46651-46653

Chapter 8 - Violations

§§ 46701-46706

Chapter 9 - Disclosure of Information

Part 25 - Lithium Extraction Tax Law

§§ 47000-47115

Chapter 1 - General Provisions and Definitions

§§ 47000-47002

Chapter 2 - The Lithium Extraction Excise Tax

§§ 47010-47020

Chapter 3 - Administration

§§ 47060-47100

Chapter 4 - Citizens Oversight Committee

§§ 47110-47115

Part 26 - UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW

§§ 50101-50162

Chapter 1 - General Provisions and Definitions

§§ 50101-50107

Chapter 2 - The Underground Storage Tank Fee

§§ 50108-50108.2

Chapter 3 - Determinations

§§ 50109-50120.3

Chapter 4 - Collection of Fee

§§ 50121-50138.9

Chapter 5 - Overpayments and Refunds

§§ 50139-50151

Chapter 6 - Administration

§§ 50152-50156.18

Chapter 7 - Disposition of Proceeds

§§ 50157-50158

Chapter 8 - Disclosure of Information

§§ 50159-50162

Part 30 - FEE COLLECTION PROCEDURES LAW

§§ 55001-55381

Chapter 1 - General Provisions and Definitions

§§ 55001-55004

Chapter 2 - Fee

§§ 55021-55022

Chapter 3 - Determinations

§§ 55040-55103

Chapter 4 - Collection of Fee

§§ 55121-55212

Chapter 5 - Overpayments and Refunds

§§ 55221-55281

Chapter 6 - Administration and Taxpayers’ Bill of Rights

§§ 55301-55337

Chapter 7 - Violations

§§ 55361-55365

Chapter 8 - Disclosure of Information

Part 31 - DIESEL FUEL TAX LAW

§§ 60001-60709

Chapter 1 - General Provisions and Definitions

§§ 60001-60049.1

Chapter 2 - Imposition of Tax

§§ 60050-60064

Chapter 3 - Exemptions

§§ 60100-60108

Chapter 4 - Interstate Users

§§ 60110-60128

Chapter 4.5 - International Fuel Tax Agreement

Chapter 5 - Licenses

§§ 60131-60190

Chapter 6 - Determinations and Payments

§§ 60201-60366

Chapter 7 - Collection of Tax

§§ 60401-60496

Chapter 8 - Overpayment and Refunds

§§ 60501-60581

Chapter 9 - Administration

§§ 60601-60637

Chapter 10 - Distribution of Proceeds

§§ 60651-60654

Chapter 11 - Violations

§§ 60701-60709

Part 32 - Individual Shared Responsibility Penalty

§§ 61000-61050

California Codes

Division 2 - OTHER TAXES

Part 10 - PERSONAL INCOME TAX

Chapter 2.6 - Special Tax Credit

Chapter 2.6 - Special Tax Credit

California Revenue and Taxation Code