California Law
Revenue and Taxation Code


 Enter one or more words or a secition number. 

Instructions:
Set the global heading depth using the buttons below.
Click the plus (+) symbols in the left column to show subheadings for that section ONLY. Click RESET to start over.

Text view: entire contents of heading, including any subheadings in a single continuous page.
HTML view: paged like a book with 1-click hyperlinks.

Heading Depth


Caution: Displaying a high level of headings may result in large pages with slower load times.

RESET

California Laws | Revenue and Taxation Code

+

GENERAL PROVISIONS (1-38)

(Text)

(1-click HTML)

+

DIVISION 1. PROPERTY TAXATION

(Text)

(1-click HTML)

+

PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

(Text)

(1-click HTML)

+

CHAPTER 1. BASE YEAR VALUES (50-54)

(Text)

(1-click HTML)

+

CHAPTER 2. CHANGE IN OWNERSHIP AND PURCHASE (60-69.5)

(Text)

(1-click HTML)

+

CHAPTER 3. NEW CONSTRUCTION (70-74.7)

(Text)

(1-click HTML)

+

CHAPTER 3.5. CHANGE IN OWNERSHIP AND NEW CONSTRUCTION AFTER THE LIEN DATE

(Text)

(1-click HTML)

+

CHAPTER 4. ASSESSMENT APPEALS (80-81)

(Text)

(1-click HTML)

+

CHAPTER 5. TAXPAYER REPORTING (90)

(Text)

(1-click HTML)

+

CHAPTER 5.5. PROPERTY TAX RATES (93)

(Text)

(1-click HTML)

+

CHAPTER 6. ALLOCATION OF PROPERTY TAX REVENUE

(Text)

(1-click HTML)

+

PART 1. GENERAL PROVISIONS

(Text)

(1-click HTML)

+

CHAPTER 1. CONSTRUCTION (101-136)

(Text)

(1-click HTML)

+

CHAPTER 2. ADMINISTRATIVE PROVISIONS (155-169)

(Text)

(1-click HTML)

+

CHAPTER 2.5. DISASTER RELIEF (170-171)

(Text)

(1-click HTML)

+

CHAPTER 2.6. DISASTER RELIEF FOR MANUFACTURED HOMES (172-172.1)

(Text)

(1-click HTML)

+

CHAPTER 3. LIMITATION OF ACTIONS (175-177)

(Text)

(1-click HTML)

+

CHAPTER 4. DISASTER RELIEF (181-191)

(Text)

(1-click HTML)

+

CHAPTER 5. DISASTER RELIEF: TAX DEFERRAL (194-196.99)

(Text)

(1-click HTML)

+

CHAPTER 6. EARTHQUAKE AND FIRE DISASTER RELIEF (197-198.1)

(Text)

(1-click HTML)

+

PART 2. ASSESSMENT

(Text)

(1-click HTML)

+

CHAPTER 1. TAXATION BASE

(Text)

(1-click HTML)

+

CHAPTER 2. LEGAL DESCRIPTION OF LANDS FOR ASSESSMENT PURPOSES (321-328)

(Text)

(1-click HTML)

+

CHAPTER 3. ASSESSMENT GENERALLY

(Text)

(1-click HTML)

+

CHAPTER 4. ASSESSMENT BY STATE BOARD OF EQUALIZATION GENERALLY

(Text)

(1-click HTML)

+

CHAPTER 5. SPECIAL TYPES OF PROPERTY

(Text)

(1-click HTML)

+

CHAPTER 6. ASSESSOR'S OFFICE EQUIPMENT (1251-1256)

(Text)

(1-click HTML)

+

CHAPTER 7. RESPONSIBILITY OF ASSESSOR (1361-1367)

(Text)

(1-click HTML)

+

PART 3. EQUALIZATION

(Text)

(1-click HTML)

+

CHAPTER 1. EQUALIZATION BY COUNTY BOARD OF EQUALIZATION

(Text)

(1-click HTML)

+

CHAPTER 2. EQUALIZATION BY STATE BOARD OF EQUALIZATION

(Text)

(1-click HTML)

+

CHAPTER 3. THE EQUALIZED COUNTY ASSESSMENT ROLL (2050-2125)

(Text)

(1-click HTML)

+

PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES (2131-2134)

(Text)

(1-click HTML)

+

PART 4. LEVY OF TAX

(Text)

(1-click HTML)

+

CHAPTER 1. DETERMINATION OF TAX (2151-2152.5)

(Text)

(1-click HTML)

+

CHAPTER 2. EFFECT OF TAX (2186-2196)

(Text)

(1-click HTML)

+

CHAPTER 3. REIMBURSEMENT FOR COSTS MANDATED BY THE STATE

(Text)

(1-click HTML)

+

PART 5. COLLECTION OF TAXES

(Text)

(1-click HTML)

+

CHAPTER 1. MEDIUM OF PAYMENT (2501-2516)

(Text)

(1-click HTML)

+

CHAPTER 2. COLLECTION GENERALLY (2601-2636)

(Text)

(1-click HTML)

+

CHAPTER 2.1. COLLECTION IN EQUAL INSTALLMENTS (2700-2708)

(Text)

(1-click HTML)

+

CHAPTER 2.3. RETURN OF REPLICATED PROPERTY TAX PAYMENTS (2780-2783)

(Text)

(1-click HTML)

+

CHAPTER 3. COLLECTION OF PART OF AN ASSESSMENT

(Text)

(1-click HTML)

+

CHAPTER 3.3. COLLECTION OF TAXES (2851-2862)

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION ON THE UNSECURED ROLL

(Text)

(1-click HTML)

+

CHAPTER 5. SUITS FOR TAXES (3002-3007)

(Text)

(1-click HTML)

+

CHAPTER 6. UNSECURED ROLL SUMMARY JUDGMENT (3101-3107)

(Text)

(1-click HTML)

+

CHAPTER 7. WARRANT FOR COLLECTION OF TAXES (3201-3204)

(Text)

(1-click HTML)

+

CHAPTER 8. TAX DELINQUENT VESSELS (3205)

(Text)

(1-click HTML)

+

PART 6. TAX SALES

(Text)

(1-click HTML)

+

CHAPTER 1. PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE

(Text)

(1-click HTML)

+

CHAPTER 2. SALE BY OPERATION OF LAW

(Text)

(1-click HTML)

+

CHAPTER 2.2. MEDIUM OF PAYMENT (3451-3456)

(Text)

(1-click HTML)

+

CHAPTER 7. SALE TO PRIVATE PARTIES AFTER DEED TO STATE (3691-3731.1)

(Text)

(1-click HTML)

+

CHAPTER 8. DEED TO STATE, COUNTY OR PUBLIC AGENCIES

(Text)

(1-click HTML)

+

CHAPTER 10. RIGHTS OF PURCHASER OF TAX-DEEDED PROPERTY, OR ANY OTHER PERSON CLAIMING THROUGH HIM, TO BRING ACTION TO DETERMINE ADVERSE CLAIM (3950-3972)

(Text)

(1-click HTML)

+

PART 7. REDEMPTION

(Text)

(1-click HTML)

+

CHAPTER 1. REDEMPTION GENERALLY (4101-4116)

(Text)

(1-click HTML)

+

CHAPTER 2. REDEMPTION OF PART OF ASSESSMENT

(Text)

(1-click HTML)

+

CHAPTER 3. REDEMPTION AFTER PAYMENT OF DELINQUENT TAXES IN INSTALLMENTS

(Text)

(1-click HTML)

+

CHAPTER 4. PREPARATION OF ABSTRACT LISTS (4372-4379)

(Text)

(1-click HTML)

+

PART 7.5. TAX CERTIFICATES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL DEFINITIONS (4501-4505)

(Text)

(1-click HTML)

+

CHAPTER 2. AUTHORIZATION AND ADMINISTRATION (4511-4513)

(Text)

(1-click HTML)

+

CHAPTER 3. SALE OF TAX CERTIFICATES (4521-4531)

(Text)

(1-click HTML)

+

PART 8. DISTRIBUTION

(Text)

(1-click HTML)

+

CHAPTER 1. GENERALLY (4651-4651.4)

(Text)

(1-click HTML)

+

CHAPTER 1.3. DISTRIBUTION OF PROCEEDS FROM SALE OF TAX-DEEDED PROPERTY (4671-4676)

(Text)

(1-click HTML)

+

CHAPTER 3. ALTERNATIVE METHOD OF DISTRIBUTION OF TAX LEVIES AND COLLECTIONS AND OF TAX SALE PROCEEDS (4701-4717)

(Text)

(1-click HTML)

+

PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS (4801-4808)

(Text)

(1-click HTML)

+

CHAPTER 2. CORRECTIONS

(Text)

(1-click HTML)

+

CHAPTER 3. ENFORCEMENT OF TAX AFTER ERRONEOUS PROCEEDINGS (4946-4948)

(Text)

(1-click HTML)

+

CHAPTER 4. CANCELLATIONS

(Text)

(1-click HTML)

+

CHAPTER 5. REFUNDS

(Text)

(1-click HTML)

+

PART 10. AIRCRAFT ASSESSMENT AND TAXATION

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (5301-5304)

(Text)

(1-click HTML)

+

CHAPTER 2. EXEMPTIONS (5331-5332)

(Text)

(1-click HTML)

+

CHAPTER 3. ASSESSMENT (5362-5368)

(Text)

(1-click HTML)

+

CHAPTER 4. LEVY (5391-5392)

(Text)

(1-click HTML)

+

CHAPTER 6. DISTRIBUTION (5451-5456)

(Text)

(1-click HTML)

+

PART 12. TAXATION OF RACEHORSES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (5701-5720.6)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX (5721-5722)

(Text)

(1-click HTML)

+

CHAPTER 3. EXEMPTIONS (5741)

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION (5761-5768)

(Text)

(1-click HTML)

+

CHAPTER 5. ADMINISTRATION (5781-5790)

(Text)

(1-click HTML)

+

PART 13. TAXATION OF MANUFACTURED HOMES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (5800-5805)

(Text)

(1-click HTML)

+

CHAPTER 2. DETERMINATION OF TAXABLE VALUES (5810-5813)

(Text)

(1-click HTML)

+

CHAPTER 3. CHANGE IN OWNERSHIP (5814-5815)

(Text)

(1-click HTML)

+

CHAPTER 4. NEW CONSTRUCTION (5825)

(Text)

(1-click HTML)

+

CHAPTER 5. COLLECTION OF TAXES ON MOBILEHOMES (5830-5832)

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS (5840-5842)

(Text)

(1-click HTML)

+

PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS (5900-5911)

(Text)

(1-click HTML)

+

DIVISION 2. OTHER TAXES

(Text)

(1-click HTML)

+

PART 1. SALES AND USE TAXES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (6001-6024)

(Text)

(1-click HTML)

+

CHAPTER 1.5. STREAMLINED SALES TAX PROJECT (6025-6031)

(Text)

(1-click HTML)

+

CHAPTER 2. THE SALES TAX

(Text)

(1-click HTML)

+

CHAPTER 3. THE USE TAX

(Text)

(1-click HTML)

+

CHAPTER 3.3. VEHICLE SMOG IMPACT FEE (6263)

(Text)

(1-click HTML)

+

CHAPTER 3.5. VEHICLES, VESSELS AND AIRCRAFT

(Text)

(1-click HTML)

+

CHAPTER 4. EXEMPTIONS

(Text)

(1-click HTML)

+

CHAPTER 5. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 6. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 7. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 8. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 9. DISPOSITION OF PROCEEDS (7101-7107)

(Text)

(1-click HTML)

+

CHAPTER 10. VIOLATIONS (7152-7156)

(Text)

(1-click HTML)

+

CHAPTER 11. RES JUDICATA (7176)

(Text)

(1-click HTML)

+

PART 1.5. UNIFORM LOCAL SALES AND USE TAXES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS (7200-7212)

(Text)

(1-click HTML)

+

CHAPTER 2. BRADLEY-BURNS BILL OF RIGHTS (7221-7226)

(Text)

(1-click HTML)

+

PART 1.55. MOTOR CARRIERS

(Text)

(1-click HTML)

+

CHAPTER 1. MOTOR CARRIERS OF PROPERTY PERMIT FEE (7231-7236)

(Text)

(1-click HTML)

+

CHAPTER 2. MOTOR CARRIER SAFETY IMPROVEMENT FUND (7237-7238)

(Text)

(1-click HTML)

+

PART 1.6. TRANSACTIONS AND USE TAXES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (7251-7253)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX (7261-7269)

(Text)

(1-click HTML)

+

CHAPTER 3. ADMINISTRATION (7270-7274)

(Text)

(1-click HTML)

+

CHAPTER 4. REFUNDS OF UNCONSTITUTIONAL TAXES (7275-7279.6)

(Text)

(1-click HTML)

+

PART 1.7. ADDITIONAL LOCAL TAXES

(Text)

(1-click HTML)

+

CHAPTER 1. OCCUPANCY TAXES (7280-7283.51)

(Text)

(1-click HTML)

+

CHAPTER 1.5. LOCAL AGENCY LEVY POWERS AND LIMITATIONS (7284-7284.7)

(Text)

(1-click HTML)

+

CHAPTER 2. COUNTIES TRANSACTIONS AND USE TAX (7285-7285.8)

(Text)

(1-click HTML)

+

CHAPTER 2.3. CITIES TRANSACTIONS AND USE TAXES (7285.9-7285.92)

(Text)

(1-click HTML)

+

CHAPTER 2.6. CALEXICO TRANSACTIONS AND USE TAX (7286.20-7286.21)

(Text)

(1-click HTML)

+

CHAPTER 2.64. QUALIFIED CITY TRANSACTIONS AND USE TAXES (7286.24)

(Text)

(1-click HTML)

+

CHAPTER 2.65. AVALON TRANSACTIONS AND USE TAX (7286.25-7286.26)

(Text)

(1-click HTML)

+

CHAPTER 2.7. SAN DIEGO COUNTY JUSTICE FACILITIES FINANCING ACT (7286.30-7286.38)

(Text)

(1-click HTML)

+

CHAPTER 2.85. FRESNO ZOOLOGICAL TAX (7286.43)

(Text)

(1-click HTML)

+

CHAPTER 2.87. CITY OF VISALIA TRANSACTIONS AND USE TAX (7286.44)

(Text)

(1-click HTML)

+

CHAPTER 2.9. CLEARLAKE TRANSACTIONS AND USE TAX (7286.45)

(Text)

(1-click HTML)

+

CHAPTER 2.91. CLOVIS TRANSACTIONS AND USE TAX (7286.48)

(Text)

(1-click HTML)

+

CHAPTER 2.92. FORT BRAGG TRANSACTIONS AND USE TAX (7286.50)

(Text)

(1-click HTML)

+

CHAPTER 2.93. WOODLAND TRANSACTIONS AND USE TAX (7286.52)

(Text)

(1-click HTML)

+

CHAPTER 2.94. SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX (7286.55)

(Text)

(1-click HTML)

+

CHAPTER 2.97. PLACERVILLE TRANSACTIONS AND USE TAX (7286.70)

(Text)

(1-click HTML)

+

CHAPTER 2.98. COUNTY TRANSACTIONS AND USE TAX FOR LIBRARY PROGRAMS (7286.59)

(Text)

(1-click HTML)

+

CHAPTER 2.985. WEST SACRAMENTO TRANSACTIONS AND USE TAX (7286.75)

(Text)

(1-click HTML)

+

CHAPTER 2.99. SEBASTOPOL TRANSACTIONS AND USE TAX (7286.80)

(Text)

(1-click HTML)

+

CHAPTER 2.995. SAN MATEO COUNTY TRANSACTIONS AND USE TAX FOR PARKS AND RECREATION PURPOSES (7286.90)

(Text)

(1-click HTML)

+

CHAPTER 2.12. TRUCKEE TRANSACTIONS AND USE TAX (7286.60)

(Text)

(1-click HTML)

+

CHAPTER 3. GRAFFITI PREVENTION TAX (7287-7287.10)

(Text)

(1-click HTML)

+

CHAPTER 3.5. LOCAL PUBLIC FINANCE (7288.1-7288.6)

(Text)

(1-click HTML)

+

CHAPTER 3.5. LOCAL PUBLIC FINANCE (7288.1-7288.6.duplicate)

(Text)

(1-click HTML)

+

CHAPTER 3.6. DAVIS TRANSACTIONS AND USE TAX (7290)

(Text)

(1-click HTML)

+

PART 2. MOTOR VEHICLE FUEL TAX LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (7301-7345)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX (7360-7373)

(Text)

(1-click HTML)

+

CHAPTER 2.5. AIRCRAFT JET FUEL TAX

(Text)

(1-click HTML)

+

CHAPTER 3. EXEMPTIONS (7401-7405)

(Text)

(1-click HTML)

+

CHAPTER 4. LICENSES AND BONDS

(Text)

(1-click HTML)

+

CHAPTER 5. DETERMINATIONS AND PAYMENTS

(Text)

(1-click HTML)

+

CHAPTER 6. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 7. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 8. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 9. RECORDS (8301-8304)

(Text)

(1-click HTML)

+

CHAPTER 10. DISTRIBUTION OF PROCEEDS (8351-8360)

(Text)

(1-click HTML)

+

CHAPTER 11. VIOLATIONS (8401-8406)

(Text)

(1-click HTML)

+

CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION (8500-8526)

(Text)

(1-click HTML)

+

PART 3. USE FUEL TAX

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (8601-8621)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX (8651-8657)

(Text)

(1-click HTML)

+

CHAPTER 2.5. INTERNATIONAL FUEL TAX AGREEMENT (8691)

(Text)

(1-click HTML)

+

CHAPTER 3. PERMITS

(Text)

(1-click HTML)

+

CHAPTER 3.5. COLLECTION OF TAX BY VENDOR

(Text)

(1-click HTML)

+

CHAPTER 4. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 5. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 6. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 7. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 8. DISTRIBUTION OF PROCEEDS (9301-9304)

(Text)

(1-click HTML)

+

CHAPTER 9. VIOLATIONS (9351-9355)

(Text)

(1-click HTML)

+

PART 3.5. FUEL TAX AGREEMENTS

(Text)

(1-click HTML)

+

CHAPTER 1. FUEL TAX AGREEMENTS (9401)

(Text)

(1-click HTML)

+

CHAPTER 2. THE INTERNATIONAL FUEL TAX AGREEMENT

(Text)

(1-click HTML)

+

PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION (9501-9507)

(Text)

(1-click HTML)

+

PART 5. VEHICLE LICENSE FEE

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (10701-10706)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF FEE

(Text)

(1-click HTML)

+

CHAPTER 3. COLLECTIONS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 4. ADMINISTRATION (10951-10952)

(Text)

(1-click HTML)

+

CHAPTER 5. DISTRIBUTION OF PROCEEDS (11001-11006)

(Text)

(1-click HTML)

+

PART 5.5. LOCAL VEHICLE LICENSE FEES (11101-11108)

(Text)

(1-click HTML)

+

PART 5.5. LOCAL VEHICLE LICENSE FEE SURCHARGE (11151-11156)

(Text)

(1-click HTML)

+

PART 6. PRIVATE RAILROAD CAR TAX

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (11201-11206)

(Text)

(1-click HTML)

+

CHAPTER 2. ASSESSMENTS

(Text)

(1-click HTML)

+

CHAPTER 3. LEVY AND PAYMENT OF TAX (11401-11409)

(Text)

(1-click HTML)

+

CHAPTER 3.5. CORRECTIONS (11426-11430)

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATION (11651-11657)

(Text)

(1-click HTML)

+

CHAPTER 7. DISPOSITION OF PROCEEDS (11701-11702)

(Text)

(1-click HTML)

+

PART 6.7. DOCUMENTARY TRANSFER TAX ACT

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (11901-11903)

(Text)

(1-click HTML)

+

CHAPTER 2. AUTHORIZATION FOR TAX (11911-11913)

(Text)

(1-click HTML)

+

CHAPTER 3. EXEMPTIONS (11921-11930)

(Text)

(1-click HTML)

+

CHAPTER 4. ADMINISTRATION (11931-11935)

(Text)

(1-click HTML)

+

PART 7. INSURANCE TAXATION

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS

(Text)

(1-click HTML)

+

CHAPTER 2. OCEAN MARINE INSURANCE

(Text)

(1-click HTML)

+

CHAPTER 3. ALL INSURANCE OTHER THANOCEAN MARINE

(Text)

(1-click HTML)

+

CHAPTER 3.5. RETALIATORY TAXES, LICENSES AND FEES (12281-12289)

(Text)

(1-click HTML)

+

CHAPTER 4. ASSESSMENT AND EFFECT OF TAX

(Text)

(1-click HTML)

+

CHAPTER 5. PAYMENT AND COLLECTION

(Text)

(1-click HTML)

+

CHAPTER 6. SUSPENSION OF RIGHTS OF DELINQUENT INSURERS

(Text)

(1-click HTML)

+

CHAPTER 7. CANCELLATIONS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 8. TAXPAYERS' SUITS (13101-13108)

(Text)

(1-click HTML)

+

CHAPTER 9. DISPOSITION OF PROCEEDS (13151-13153)

(Text)

(1-click HTML)

+

CHAPTER 10. ADMINISTRATION (13170)

(Text)

(1-click HTML)

+

PART 7.5. NONADMITTED INSURANCE TAX (13201-13222)

(Text)

(1-click HTML)

+

PART 8. PROHIBITION OF GIFT AND DEATH TAXES

(Text)

(1-click HTML)

+

CHAPTER 1. IMPOSITION OF TAX (13301-13304)

(Text)

(1-click HTML)

+

CHAPTER 2. DEFINITIONS (13401-13411)

(Text)

(1-click HTML)

+

CHAPTER 3. RETURNS

(Text)

(1-click HTML)

+

CHAPTER 4. DEFICIENCY DETERMINATION (13516-13520)

(Text)

(1-click HTML)

+

CHAPTER 5. PAYMENT OF TAX

(Text)

(1-click HTML)

+

CHAPTER 6. REFUNDS (13560-13563)

(Text)

(1-click HTML)

+

CHAPTER 7. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 8. COURT JURISDICTION AND PROCEDURE GENERALLY

(Text)

(1-click HTML)

+

CHAPTER 9. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 10. DISPOSITION OF PROCEEDS (14301-14302)

(Text)

(1-click HTML)

+

PART 9.5. GENERATION SKIPPING TRANSFER TAX

(Text)

(1-click HTML)

+

CHAPTER 1. DEFINITIONS (16700-16704)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF THE TAX

(Text)

(1-click HTML)

+

CHAPTER 3. PAYMENT OF TAX

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 5. REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. COURT JURISDICTION AND PROCEDURE GENERALLY

(Text)

(1-click HTML)

+

CHAPTER 7. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 8. DISPOSITION OF PROCEEDS (16950)

(Text)

(1-click HTML)

+

PART 10. PERSONAL INCOME TAX

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (17001-17039.2)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX (17041-17061)

(Text)

(1-click HTML)

+

CHAPTER 2.1. ALTERNATIVE MINIMUM TAX (17062-17063)

(Text)

(1-click HTML)

+

CHAPTER 2.6. SPECIAL TAX CREDIT

(Text)

(1-click HTML)

+

CHAPTER 3. COMPUTATION OF TAXABLE INCOME

(Text)

(1-click HTML)

+

CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (17321-17322)

(Text)

(1-click HTML)

+

CHAPTER 5. DEFERRED COMPENSATION (17501-17510)

(Text)

(1-click HTML)

+

CHAPTER 6. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING (17551-17570)

(Text)

(1-click HTML)

+

CHAPTER 7. EXEMPT TRUSTS AND COMMON TRUST FUNDS

(Text)

(1-click HTML)

+

CHAPTER 8. NATURAL RESOURCES (17681-17681.6)

(Text)

(1-click HTML)

+

CHAPTER 9. ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS (17731-17779)

(Text)

(1-click HTML)

+

CHAPTER 10. PARTNERS AND PARTNERSHIPS (17851-17865)

(Text)

(1-click HTML)

+

CHAPTER 10.5. REAL ESTATE MORTGAGE INVESTMENT CONDUITS

(Text)

(1-click HTML)

+

CHAPTER 10.5. TAX ON LIMITED PARTNERSHIPS (17935-17937)

(Text)

(1-click HTML)

+

CHAPTER 10.6. TAX AND FEES ON LIMITED LIABILITY COMPANIES (17941-17947)

(Text)

(1-click HTML)

+

CHAPTER 10.7. TAX ON REGISTERED LIMITED LIABILITY PARTNERSHIPS AND FOREIGN LIMITED LIABILITY PARTNERSHIPS (17948-17948.3)

(Text)

(1-click HTML)

+

CHAPTER 11. GROSS INCOME OF NONRESIDENTS (17951-17955)

(Text)

(1-click HTML)

+

CHAPTER 12. CREDIT FOR TAXES PAID (18001-18011)

(Text)

(1-click HTML)

+

CHAPTER 13. GAIN OR LOSS ON DISPOSITION OF PROPERTY (18031-18044)

(Text)

(1-click HTML)

+

CHAPTER 14. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (18151-18181)

(Text)

(1-click HTML)

+

PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS

(Text)

(1-click HTML)

+

CHAPTER 2. RETURNS

(Text)

(1-click HTML)

+

CHAPTER 3. VOLUNTARY CONTRIBUTIONS

(Text)

(1-click HTML)

+

CHAPTER 4. PAYMENTS AND ASSESSMENTS

(Text)

(1-click HTML)

+

CHAPTER 5. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 6. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 7. ADMINISTRATION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 8. DISPOSITION OF PROCEEDS

(Text)

(1-click HTML)

+

CHAPTER 9. VIOLATIONS (19701-19722)

(Text)

(1-click HTML)

+

CHAPTER 9.1. TAX AMNESTY (19730-19738)

(Text)

(1-click HTML)

+

CHAPTER 9.5. TAX SHELTERS (19778)

(Text)

(1-click HTML)

+

CHAPTER 9.5. TAX SHELTERS

(Text)

(1-click HTML)

+

CHAPTER 10. RES JUDICATA (19801-19802)

(Text)

(1-click HTML)

+

PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT (19850-19854)

(Text)

(1-click HTML)

+

PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

(Text)

(1-click HTML)

+

CHAPTER 1. SENIOR CITIZENS HOMEOWNERS AND RENTERS PROPERTY TAX ASSISTANCE LAW

(Text)

(1-click HTML)

+

CHAPTER 2. PROPERTY TAX POSTPONEMENT

(Text)

(1-click HTML)

+

CHAPTER 3. SENIOR CITIZENS TENANT-STOCKHOLDER PROPERTY TAX POSTPONEMENT LAW (20625-20638)

(Text)

(1-click HTML)

+

CHAPTER 3.3. SENIOR CITIZENS MOBILEHOME PROPERTY TAX POSTPONEMENT LAW (20639-20639.12)

(Text)

(1-click HTML)

+

CHAPTER 3.5. SENIOR CITIZENS POSSESSORY INTEREST HOLDER PROPERTY TAX POSTPONEMENT LAW (20640-20640.12)

(Text)

(1-click HTML)

+

CHAPTER 4. ADMINISTRATION (20641-20646)

(Text)

(1-click HTML)

+

PART 10.7. TAXPAYERS' BILL OF RIGHTS (21001-21028)

(Text)

(1-click HTML)

+

PART 11. CORPORATION TAX LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

(Text)

(1-click HTML)

+

CHAPTER 2. THE CORPORATION FRANCHISE TAX

(Text)

(1-click HTML)

+

CHAPTER 2.5. ALTERNATIVE MINIMUM TAX (23400-23459)

(Text)

(1-click HTML)

+

CHAPTER 3. THE CORPORATION INCOME TAX

(Text)

(1-click HTML)

+

CHAPTER 3.5. TAX CREDITS (23604-23685)

(Text)

(1-click HTML)

+

CHAPTER 4. EXEMPT CORPORATIONS

(Text)

(1-click HTML)

+

CHAPTER 4.5. TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERS (23800-23813)

(Text)

(1-click HTML)

+

CHAPTER 5. COMPUTATION OF TAX WHEN LAW CHANGED (24251)

(Text)

(1-click HTML)

+

CHAPTER 6. GROSS INCOME

(Text)

(1-click HTML)

+

CHAPTER 7. NET INCOME

(Text)

(1-click HTML)

+

CHAPTER 8. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (24451-24481)

(Text)

(1-click HTML)

+

CHAPTER 12. DEFERRED COMPENSATION, ETC.

(Text)

(1-click HTML)

+

CHAPTER 13. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

(Text)

(1-click HTML)

+

CHAPTER 14. NATURAL RESOURCES (24831-24831.6)

(Text)

(1-click HTML)

+

CHAPTER 14.5. REGULATED INVESTMENT COMPANIES, REAL ESTATE INVESTMENT TRUSTS, REAL ESTATE MORTGAGE INVESTMENT CONDUITS, AND FINANCIAL ASSET S (24870-24900)

(Text)

(1-click HTML)

+

CHAPTER 15. GAIN OR LOSS ON DISPOSITION OF PROPERTY

(Text)

(1-click HTML)

+

CHAPTER 17. ALLOCATION OF INCOME

(Text)

(1-click HTML)

+

PART 13. CIGARETTE TAX

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (30001-30019)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 3. LICENSES, BONDS AND REGISTRATION

(Text)

(1-click HTML)

+

CHAPTER 3.5. STAMPS AND METER MACHINES

(Text)

(1-click HTML)

+

CHAPTER 4. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 5. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 6. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 7. REQUIREMENTS FOR TRANSPORTERS (30431-30432)

(Text)

(1-click HTML)

+

CHAPTER 7.5. SEIZURE AND FORFEITURE (30435-30449)

(Text)

(1-click HTML)

+

CHAPTER 8. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 9. DISPOSITION OF PROCEEDS (30461-30462.1)

(Text)

(1-click HTML)

+

CHAPTER 10. VIOLATIONS (30471-30482)

(Text)

(1-click HTML)

+

PART 14. ALCOHOLIC BEVERAGE TAX

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (32001-32010)

(Text)

(1-click HTML)

+

CHAPTER 2. GENERAL EXEMPTIONS (32051-32054)

(Text)

(1-click HTML)

+

CHAPTER 3. REGISTRATION AND BONDS (32101-32111)

(Text)

(1-click HTML)

+

CHAPTER 4. TAX ON BEER AND WINE

(Text)

(1-click HTML)

+

CHAPTER 5. TAX ON DISTILLED SPIRITS

(Text)

(1-click HTML)

+

CHAPTER 5.5. SURTAX ON BEER, WINE,AND DISTILLED SPIRITS

(Text)

(1-click HTML)

+

CHAPTER 6. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 7. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 8. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 9. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 10. DISPOSITION OF PROCEEDS (32501-32502)

(Text)

(1-click HTML)

+

CHAPTER 11. VIOLATIONS (32551-32557)

(Text)

(1-click HTML)

+

PART 15. SUBSCRIPTION TELEVISION (35001-35003)

(Text)

(1-click HTML)

+

PART 16. RAPID TRANSIT PLANNING

(Text)

(1-click HTML)

+

Article 1. General Provisions (36000-36002)

(Text)

(1-click HTML)

+

Article 2. County Property Taxes (36010)

(Text)

(1-click HTML)

+

Article 3. Vehicle License Fees (36020-36025)

(Text)

(1-click HTML)

+

Article 4. Licensing Parking Lots (36060)

(Text)

(1-click HTML)

+

Article 5. Limitation on Contribution by County (36080)

(Text)

(1-click HTML)

+

PART 18. MULTISTATE TAX COMPACT

(Text)

(1-click HTML)

+

Article 1. Enactment of Compact (38001)

(Text)

(1-click HTML)

+

Article 2. Text of Compact (38006)

(Text)

(1-click HTML)

+

Article 3. State Representation (38011-38014)

(Text)

(1-click HTML)

+

Article 4. Interstate Audits (38021)

(Text)

(1-click HTML)

+

PART 18.5. TIMBER YIELD TAX

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (38101-38110)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF THE TAX (38115-38116)

(Text)

(1-click HTML)

+

CHAPTER 3. DETERMINATION OF RATES (38202-38204)

(Text)

(1-click HTML)

+

CHAPTER 4.5. REGISTRATION (38351)

(Text)

(1-click HTML)

+

CHAPTER 5. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 6. COLLECTION OF TAXES

(Text)

(1-click HTML)

+

CHAPTER 7. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 8. ADMINISTRATION (38701-38800)

(Text)

(1-click HTML)

+

CHAPTER 9. VIOLATIONS AND RES JUDICATA (38801-38805)

(Text)

(1-click HTML)

+

CHAPTER 10. DISPOSITION OF PROCEEDS (38901-38908)

(Text)

(1-click HTML)

+

PART 19. ENERGY RESOURCES SURCHARGE LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (40001-40010)

(Text)

(1-click HTML)

+

CHAPTER 2. THE SURCHARGE

(Text)

(1-click HTML)

+

CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS (40041-40046)

(Text)

(1-click HTML)

+

CHAPTER 4. DETERMINATION OF SURCHARGE

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. COLLECTION OF SURCHARGE

(Text)

(1-click HTML)

+

CHAPTER 7. ADMINISTRATION

(Text)

(1-click HTML)

+

PART 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (41001-41019.5)

(Text)

(1-click HTML)

+

CHAPTER 2. THE SURCHARGE

(Text)

(1-click HTML)

+

CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS (41045-41049)

(Text)

(1-click HTML)

+

CHAPTER 4. DETERMINATION OF SURCHARGE

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 7. ADMINISTRATION

(Text)

(1-click HTML)

+

PART 22. HAZARDOUS SUBSTANCES TAX LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (43001-43013)

(Text)

(1-click HTML)

+

CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX

(Text)

(1-click HTML)

+

CHAPTER 3. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 7. DISPOSITION OF PROCEEDS (43551-43555)

(Text)

(1-click HTML)

+

CHAPTER 8. VIOLATIONS (43602-43607)

(Text)

(1-click HTML)

+

CHAPTER 9. DISCLOSURE OF INFORMATION (43651)

(Text)

(1-click HTML)

+

PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW (43800-43810)

(Text)

(1-click HTML)

+

PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (45001-45009)

(Text)

(1-click HTML)

+

CHAPTER 2. THE INTEGRATED WASTE MANAGEMENT FEE

(Text)

(1-click HTML)

+

CHAPTER 3. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF FEE

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 7. DISPOSITION OF PROCEEDS (45901)

(Text)

(1-click HTML)

+

CHAPTER 8. VIOLATIONS (45951-45956)

(Text)

(1-click HTML)

+

CHAPTER 9. DISCLOSURE OF INFORMATION (45981-45984)

(Text)

(1-click HTML)

+

PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (46001-46029)

(Text)

(1-click HTML)

+

CHAPTER 2. OIL SPILL PREVENTION AND ADMINISTRATION FEE AND OIL SPILL RESPONSE FEE

(Text)

(1-click HTML)

+

CHAPTER 3. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF FEE

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 7. DISPOSITION OF PROCEEDS (46651-46653)

(Text)

(1-click HTML)

+

CHAPTER 8. VIOLATIONS (46701-46706)

(Text)

(1-click HTML)

+

CHAPTER 9. DISCLOSURE OF INFORMATION (46751)

(Text)

(1-click HTML)

+

PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (50101-50107)

(Text)

(1-click HTML)

+

CHAPTER 2. THE UNDERGROUND STORAGE TANK FEE

(Text)

(1-click HTML)

+

CHAPTER 3. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF FEE

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 7. DISPOSITION OF PROCEEDS (50157-50158)

(Text)

(1-click HTML)

+

CHAPTER 8. DISCLOSURE OF INFORMATION (50159-50162)

(Text)

(1-click HTML)

+

PART 30. FEE COLLECTION PROCEDURES LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (55001-55004)

(Text)

(1-click HTML)

+

CHAPTER 2. FEE (55021-55022)

(Text)

(1-click HTML)

+

CHAPTER 3. DETERMINATIONS

(Text)

(1-click HTML)

+

CHAPTER 4. COLLECTION OF FEE

(Text)

(1-click HTML)

+

CHAPTER 5. OVERPAYMENTS AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 6. ADMINISTRATION AND TAXPAYERS' BILL OF RIGHTS

(Text)

(1-click HTML)

+

CHAPTER 7. VIOLATIONS (55361-55365)

(Text)

(1-click HTML)

+

CHAPTER 8. DISCLOSURE OF INFORMATION (55381)

(Text)

(1-click HTML)

+

PART 31. DIESEL FUEL TAX LAW

(Text)

(1-click HTML)

+

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (60001-60049.1)

(Text)

(1-click HTML)

+

CHAPTER 2. IMPOSITION OF TAX (60050-60064)

(Text)

(1-click HTML)

+

CHAPTER 3. EXEMPTIONS (60100-60108)

(Text)

(1-click HTML)

+

CHAPTER 4. INTERSTATE USERS

(Text)

(1-click HTML)

+

CHAPTER 4.5. INTERNATIONAL FUEL TAX AGREEMENT (60130)

(Text)

(1-click HTML)

+

CHAPTER 5. LICENSES

(Text)

(1-click HTML)

+

CHAPTER 6. DETERMINATIONS AND PAYMENTS

(Text)

(1-click HTML)

+

CHAPTER 7. COLLECTION OF TAX

(Text)

(1-click HTML)

+

CHAPTER 8. OVERPAYMENT AND REFUNDS

(Text)

(1-click HTML)

+

CHAPTER 9. ADMINISTRATION

(Text)

(1-click HTML)

+

CHAPTER 10. DISTRIBUTION OF PROCEEDS (60651-60654)

(Text)

(1-click HTML)

+

CHAPTER 11. VIOLATIONS (60701-60708)

(Text)

(1-click HTML)

  

Our Mission
Objective

Our mission is to provide citizens free access to the laws and codes of their state utilizing a unique search engine that matches clients with qualified legal professionals who can help with specific issues.

Our goal is to do this in a manner that promotes open government and freedom of information, while providing attorneys with valuable tools to connect with qualified prospects in need of professional services.

Ignorance Is No Excuse
Your Right To Know The Law

All citizens have a right to have access to the laws that govern them. Citizen awareness and participation in government is fundamental to ensuring a sound democracy.

Although unfettered access to the law is a fundamental right to all citizens, there is no substitute for experienced legal counsel.

We do not recommend self-representation. We do, however, recognize that in an age where people routinely research legal matters online using everything from a smartphone to their xbox, both attorneys and clients alike can benefit from this resource.