California Law
Revenue and Taxation Code


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California Laws | Revenue and Taxation Code

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GENERAL PROVISIONS (1-38)

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DIVISION 1. PROPERTY TAXATION

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

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CHAPTER 1. BASE YEAR VALUES (50-54)

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

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CHAPTER 3. NEW CONSTRUCTION (70-74.7)

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

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CHAPTER 4. ASSESSMENT APPEALS (80-81)

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CHAPTER 5. TAXPAYER REPORTING (90)

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CHAPTER 5.5. PROPERTY TAX RATES (93)

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CHAPTER 6. ALLOCATION OF PROPERTY TAX REVENUE

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PART 1. GENERAL PROVISIONS

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CHAPTER 1. CONSTRUCTION (101-136)

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CHAPTER 2. ADMINISTRATIVE PROVISIONS (155-169)

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CHAPTER 2.5. DISASTER RELIEF (170-171)

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

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CHAPTER 3. LIMITATION OF ACTIONS (175-177)

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CHAPTER 4. DISASTER RELIEF (181-191)

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

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

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PART 2. ASSESSMENT

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CHAPTER 1. TAXATION BASE

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

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CHAPTER 3. ASSESSMENT GENERALLY

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CHAPTER 4. ASSESSMENT BY STATE BOARD OF EQUALIZATION GENERALLY

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CHAPTER 5. SPECIAL TYPES OF PROPERTY

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

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CHAPTER 7. RESPONSIBILITY OF ASSESSOR (1361-1367)

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PART 3. EQUALIZATION

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CHAPTER 1. EQUALIZATION BY COUNTY BOARD OF EQUALIZATION

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CHAPTER 2. EQUALIZATION BY STATE BOARD OF EQUALIZATION

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

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

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PART 4. LEVY OF TAX

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CHAPTER 1. DETERMINATION OF TAX (2151-2152.5)

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CHAPTER 2. EFFECT OF TAX (2186-2196)

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CHAPTER 3. REIMBURSEMENT FOR COSTS MANDATED BY THE STATE

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PART 5. COLLECTION OF TAXES

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CHAPTER 1. MEDIUM OF PAYMENT (2501-2516)

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CHAPTER 2. COLLECTION GENERALLY (2601-2636)

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

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

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CHAPTER 3. COLLECTION OF PART OF AN ASSESSMENT

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CHAPTER 3.3. COLLECTION OF TAXES (2851-2862)

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CHAPTER 4. COLLECTION ON THE UNSECURED ROLL

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CHAPTER 5. SUITS FOR TAXES (3002-3007)

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

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

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CHAPTER 8. TAX DELINQUENT VESSELS (3205)

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PART 6. TAX SALES

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CHAPTER 1. PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE

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CHAPTER 2. SALE BY OPERATION OF LAW

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CHAPTER 2.2. MEDIUM OF PAYMENT (3451-3456)

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

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CHAPTER 8. DEED TO STATE, COUNTY OR PUBLIC AGENCIES

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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)

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PART 7. REDEMPTION

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CHAPTER 1. REDEMPTION GENERALLY (4101-4116)

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CHAPTER 2. REDEMPTION OF PART OF ASSESSMENT

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CHAPTER 3. REDEMPTION AFTER PAYMENT OF DELINQUENT TAXES IN INSTALLMENTS

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

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PART 7.5. TAX CERTIFICATES

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CHAPTER 1. GENERAL DEFINITIONS (4501-4505)

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CHAPTER 2. AUTHORIZATION AND ADMINISTRATION (4511-4513)

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

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PART 8. DISTRIBUTION

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CHAPTER 1. GENERALLY (4651-4651.4)

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

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

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PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

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CHAPTER 1. GENERAL PROVISIONS (4801-4808)

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CHAPTER 2. CORRECTIONS

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

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CHAPTER 4. CANCELLATIONS

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CHAPTER 5. REFUNDS

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PART 10. AIRCRAFT ASSESSMENT AND TAXATION

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

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CHAPTER 2. EXEMPTIONS (5331-5332)

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CHAPTER 3. ASSESSMENT (5362-5368)

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CHAPTER 4. LEVY (5391-5392)

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CHAPTER 6. DISTRIBUTION (5451-5456)

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PART 12. TAXATION OF RACEHORSES

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

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CHAPTER 2. IMPOSITION OF TAX (5721-5722)

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CHAPTER 3. EXEMPTIONS (5741)

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CHAPTER 4. COLLECTION (5761-5768)

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CHAPTER 5. ADMINISTRATION (5781-5790)

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PART 13. TAXATION OF MANUFACTURED HOMES

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

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

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CHAPTER 3. CHANGE IN OWNERSHIP (5814-5815)

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CHAPTER 4. NEW CONSTRUCTION (5825)

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

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

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

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DIVISION 2. OTHER TAXES

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PART 1. SALES AND USE TAXES

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

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

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CHAPTER 2. THE SALES TAX

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CHAPTER 3. THE USE TAX

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CHAPTER 3.3. VEHICLE SMOG IMPACT FEE (6263)

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CHAPTER 3.5. VEHICLES, VESSELS AND AIRCRAFT

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CHAPTER 4. EXEMPTIONS

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CHAPTER 5. DETERMINATIONS

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CHAPTER 6. COLLECTION OF TAX

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CHAPTER 7. OVERPAYMENTS AND REFUNDS

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CHAPTER 8. ADMINISTRATION

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CHAPTER 9. DISPOSITION OF PROCEEDS (7101-7107)

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CHAPTER 10. VIOLATIONS (7152-7156)

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CHAPTER 11. RES JUDICATA (7176)

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PART 1.5. UNIFORM LOCAL SALES AND USE TAXES

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CHAPTER 1. GENERAL PROVISIONS (7200-7212)

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

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PART 1.55. MOTOR CARRIERS

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

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

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PART 1.6. TRANSACTIONS AND USE TAXES

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

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CHAPTER 2. IMPOSITION OF TAX (7261-7269)

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CHAPTER 3. ADMINISTRATION (7270-7274)

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

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PART 1.7. ADDITIONAL LOCAL TAXES

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CHAPTER 1. OCCUPANCY TAXES (7280-7283.51)

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

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

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

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

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

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

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

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CHAPTER 2.85. FRESNO ZOOLOGICAL TAX (7286.43)

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

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CHAPTER 2.9. CLEARLAKE TRANSACTIONS AND USE TAX (7286.45)

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CHAPTER 2.91. CLOVIS TRANSACTIONS AND USE TAX (7286.48)

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

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CHAPTER 2.93. WOODLAND TRANSACTIONS AND USE TAX (7286.52)

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

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CHAPTER 2.97. PLACERVILLE TRANSACTIONS AND USE TAX (7286.70)

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

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

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CHAPTER 2.99. SEBASTOPOL TRANSACTIONS AND USE TAX (7286.80)

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

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CHAPTER 2.12. TRUCKEE TRANSACTIONS AND USE TAX (7286.60)

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CHAPTER 3. GRAFFITI PREVENTION TAX (7287-7287.10)

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CHAPTER 3.5. LOCAL PUBLIC FINANCE (7288.1-7288.6)

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

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CHAPTER 3.6. DAVIS TRANSACTIONS AND USE TAX (7290)

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PART 2. MOTOR VEHICLE FUEL TAX LAW

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

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CHAPTER 2. IMPOSITION OF TAX (7360-7373)

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CHAPTER 2.5. AIRCRAFT JET FUEL TAX

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CHAPTER 3. EXEMPTIONS (7401-7405)

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CHAPTER 4. LICENSES AND BONDS

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CHAPTER 5. DETERMINATIONS AND PAYMENTS

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CHAPTER 6. COLLECTION OF TAX

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CHAPTER 7. OVERPAYMENTS AND REFUNDS

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CHAPTER 8. ADMINISTRATION

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CHAPTER 9. RECORDS (8301-8304)

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CHAPTER 10. DISTRIBUTION OF PROCEEDS (8351-8360)

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CHAPTER 11. VIOLATIONS (8401-8406)

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CHAPTER 12. METROPOLITAN TRANSPORTATION COMMISSION (8500-8526)

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PART 3. USE FUEL TAX

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

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CHAPTER 2. IMPOSITION OF TAX (8651-8657)

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CHAPTER 2.5. INTERNATIONAL FUEL TAX AGREEMENT (8691)

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CHAPTER 3. PERMITS

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CHAPTER 3.5. COLLECTION OF TAX BY VENDOR

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CHAPTER 4. DETERMINATIONS

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CHAPTER 5. COLLECTION OF TAX

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CHAPTER 6. OVERPAYMENTS AND REFUNDS

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CHAPTER 7. ADMINISTRATION

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CHAPTER 8. DISTRIBUTION OF PROCEEDS (9301-9304)

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CHAPTER 9. VIOLATIONS (9351-9355)

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PART 3.5. FUEL TAX AGREEMENTS

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CHAPTER 1. FUEL TAX AGREEMENTS (9401)

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CHAPTER 2. THE INTERNATIONAL FUEL TAX AGREEMENT

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

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PART 5. VEHICLE LICENSE FEE

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

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CHAPTER 2. IMPOSITION OF FEE

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CHAPTER 3. COLLECTIONS AND REFUNDS

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CHAPTER 4. ADMINISTRATION (10951-10952)

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CHAPTER 5. DISTRIBUTION OF PROCEEDS (11001-11006)

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

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

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PART 6. PRIVATE RAILROAD CAR TAX

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

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CHAPTER 2. ASSESSMENTS

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

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CHAPTER 3.5. CORRECTIONS (11426-11430)

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CHAPTER 4. COLLECTION OF TAX

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. ADMINISTRATION (11651-11657)

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CHAPTER 7. DISPOSITION OF PROCEEDS (11701-11702)

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PART 6.7. DOCUMENTARY TRANSFER TAX ACT

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

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CHAPTER 2. AUTHORIZATION FOR TAX (11911-11913)

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CHAPTER 3. EXEMPTIONS (11921-11930)

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CHAPTER 4. ADMINISTRATION (11931-11935)

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PART 7. INSURANCE TAXATION

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CHAPTER 1. GENERAL PROVISIONS

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CHAPTER 2. OCEAN MARINE INSURANCE

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CHAPTER 3. ALL INSURANCE OTHER THANOCEAN MARINE

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

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CHAPTER 4. ASSESSMENT AND EFFECT OF TAX

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CHAPTER 5. PAYMENT AND COLLECTION

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CHAPTER 6. SUSPENSION OF RIGHTS OF DELINQUENT INSURERS

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CHAPTER 7. CANCELLATIONS AND REFUNDS

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CHAPTER 8. TAXPAYERS' SUITS (13101-13108)

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CHAPTER 9. DISPOSITION OF PROCEEDS (13151-13153)

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CHAPTER 10. ADMINISTRATION (13170)

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PART 7.5. NONADMITTED INSURANCE TAX (13201-13222)

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PART 8. PROHIBITION OF GIFT AND DEATH TAXES

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CHAPTER 1. IMPOSITION OF TAX (13301-13304)

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CHAPTER 2. DEFINITIONS (13401-13411)

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CHAPTER 3. RETURNS

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CHAPTER 4. DEFICIENCY DETERMINATION (13516-13520)

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CHAPTER 5. PAYMENT OF TAX

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CHAPTER 6. REFUNDS (13560-13563)

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CHAPTER 7. COLLECTION OF TAX

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CHAPTER 8. COURT JURISDICTION AND PROCEDURE GENERALLY

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CHAPTER 9. ADMINISTRATION

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CHAPTER 10. DISPOSITION OF PROCEEDS (14301-14302)

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PART 9.5. GENERATION SKIPPING TRANSFER TAX

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CHAPTER 1. DEFINITIONS (16700-16704)

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CHAPTER 2. IMPOSITION OF THE TAX

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CHAPTER 3. PAYMENT OF TAX

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CHAPTER 4. COLLECTION OF TAX

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CHAPTER 5. REFUNDS

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CHAPTER 6. COURT JURISDICTION AND PROCEDURE GENERALLY

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CHAPTER 7. ADMINISTRATION

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CHAPTER 8. DISPOSITION OF PROCEEDS (16950)

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PART 10. PERSONAL INCOME TAX

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

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CHAPTER 2. IMPOSITION OF TAX (17041-17061)

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CHAPTER 2.1. ALTERNATIVE MINIMUM TAX (17062-17063)

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CHAPTER 2.6. SPECIAL TAX CREDIT

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CHAPTER 3. COMPUTATION OF TAXABLE INCOME

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

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CHAPTER 5. DEFERRED COMPENSATION (17501-17510)

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

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CHAPTER 7. EXEMPT TRUSTS AND COMMON TRUST FUNDS

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CHAPTER 8. NATURAL RESOURCES (17681-17681.6)

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

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CHAPTER 10. PARTNERS AND PARTNERSHIPS (17851-17865)

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CHAPTER 10.5. REAL ESTATE MORTGAGE INVESTMENT CONDUITS

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

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

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

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

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

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

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

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PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

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CHAPTER 1. GENERAL PROVISIONS

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CHAPTER 2. RETURNS

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CHAPTER 3. VOLUNTARY CONTRIBUTIONS

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CHAPTER 4. PAYMENTS AND ASSESSMENTS

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CHAPTER 5. COLLECTION OF TAX

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CHAPTER 6. OVERPAYMENTS AND REFUNDS

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CHAPTER 7. ADMINISTRATION OF TAX

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CHAPTER 8. DISPOSITION OF PROCEEDS

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CHAPTER 9. VIOLATIONS (19701-19722)

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CHAPTER 9.1. TAX AMNESTY (19730-19738)

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CHAPTER 9.5. TAX SHELTERS (19778)

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CHAPTER 9.5. TAX SHELTERS

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CHAPTER 10. RES JUDICATA (19801-19802)

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

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PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

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

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CHAPTER 2. PROPERTY TAX POSTPONEMENT

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

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

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

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CHAPTER 4. ADMINISTRATION (20641-20646)

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

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PART 11. CORPORATION TAX LAW

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CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

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CHAPTER 2. THE CORPORATION FRANCHISE TAX

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CHAPTER 2.5. ALTERNATIVE MINIMUM TAX (23400-23459)

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CHAPTER 3. THE CORPORATION INCOME TAX

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CHAPTER 3.5. TAX CREDITS (23604-23685)

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CHAPTER 4. EXEMPT CORPORATIONS

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

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

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CHAPTER 6. GROSS INCOME

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CHAPTER 7. NET INCOME

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

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CHAPTER 12. DEFERRED COMPENSATION, ETC.

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CHAPTER 13. ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

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CHAPTER 14. NATURAL RESOURCES (24831-24831.6)

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

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CHAPTER 15. GAIN OR LOSS ON DISPOSITION OF PROPERTY

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CHAPTER 17. ALLOCATION OF INCOME

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PART 13. CIGARETTE TAX

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

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CHAPTER 2. IMPOSITION OF TAX

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CHAPTER 3. LICENSES, BONDS AND REGISTRATION

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CHAPTER 3.5. STAMPS AND METER MACHINES

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CHAPTER 4. DETERMINATIONS

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CHAPTER 5. COLLECTION OF TAX

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CHAPTER 6. OVERPAYMENTS AND REFUNDS

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CHAPTER 7. REQUIREMENTS FOR TRANSPORTERS (30431-30432)

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CHAPTER 7.5. SEIZURE AND FORFEITURE (30435-30449)

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CHAPTER 8. ADMINISTRATION

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CHAPTER 9. DISPOSITION OF PROCEEDS (30461-30462.1)

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CHAPTER 10. VIOLATIONS (30471-30482)

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PART 14. ALCOHOLIC BEVERAGE TAX

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

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CHAPTER 2. GENERAL EXEMPTIONS (32051-32054)

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CHAPTER 3. REGISTRATION AND BONDS (32101-32111)

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CHAPTER 4. TAX ON BEER AND WINE

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CHAPTER 5. TAX ON DISTILLED SPIRITS

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

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CHAPTER 6. DETERMINATIONS

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CHAPTER 7. COLLECTION OF TAX

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CHAPTER 8. OVERPAYMENTS AND REFUNDS

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CHAPTER 9. ADMINISTRATION

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CHAPTER 10. DISPOSITION OF PROCEEDS (32501-32502)

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CHAPTER 11. VIOLATIONS (32551-32557)

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PART 15. SUBSCRIPTION TELEVISION (35001-35003)

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PART 16. RAPID TRANSIT PLANNING

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Article 1. General Provisions (36000-36002)

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Article 2. County Property Taxes (36010)

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Article 3. Vehicle License Fees (36020-36025)

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Article 4. Licensing Parking Lots (36060)

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Article 5. Limitation on Contribution by County (36080)

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PART 18. MULTISTATE TAX COMPACT

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Article 1. Enactment of Compact (38001)

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Article 2. Text of Compact (38006)

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Article 3. State Representation (38011-38014)

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Article 4. Interstate Audits (38021)

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PART 18.5. TIMBER YIELD TAX

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

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

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CHAPTER 3. DETERMINATION OF RATES (38202-38204)

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CHAPTER 4.5. REGISTRATION (38351)

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CHAPTER 5. DETERMINATIONS

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CHAPTER 6. COLLECTION OF TAXES

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CHAPTER 7. OVERPAYMENTS AND REFUNDS

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CHAPTER 8. ADMINISTRATION (38701-38800)

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

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CHAPTER 10. DISPOSITION OF PROCEEDS (38901-38908)

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PART 19. ENERGY RESOURCES SURCHARGE LAW

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

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CHAPTER 2. THE SURCHARGE

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

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CHAPTER 4. DETERMINATION OF SURCHARGE

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. COLLECTION OF SURCHARGE

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CHAPTER 7. ADMINISTRATION

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PART 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW

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

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CHAPTER 2. THE SURCHARGE

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

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CHAPTER 4. DETERMINATION OF SURCHARGE

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. COLLECTION OF TAX

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CHAPTER 7. ADMINISTRATION

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PART 22. HAZARDOUS SUBSTANCES TAX LAW

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

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CHAPTER 2. THE HAZARDOUS SUBSTANCES TAX

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CHAPTER 3. DETERMINATIONS

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CHAPTER 4. COLLECTION OF TAX

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. ADMINISTRATION

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CHAPTER 7. DISPOSITION OF PROCEEDS (43551-43555)

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CHAPTER 8. VIOLATIONS (43602-43607)

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CHAPTER 9. DISCLOSURE OF INFORMATION (43651)

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

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PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW

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

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CHAPTER 2. THE INTEGRATED WASTE MANAGEMENT FEE

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CHAPTER 3. DETERMINATIONS

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CHAPTER 4. COLLECTION OF FEE

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. ADMINISTRATION

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CHAPTER 7. DISPOSITION OF PROCEEDS (45901)

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CHAPTER 8. VIOLATIONS (45951-45956)

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CHAPTER 9. DISCLOSURE OF INFORMATION (45981-45984)

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

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

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

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CHAPTER 3. DETERMINATIONS

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CHAPTER 4. COLLECTION OF FEE

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. ADMINISTRATION

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CHAPTER 7. DISPOSITION OF PROCEEDS (46651-46653)

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CHAPTER 8. VIOLATIONS (46701-46706)

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CHAPTER 9. DISCLOSURE OF INFORMATION (46751)

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PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW

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

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CHAPTER 2. THE UNDERGROUND STORAGE TANK FEE

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CHAPTER 3. DETERMINATIONS

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CHAPTER 4. COLLECTION OF FEE

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. ADMINISTRATION

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CHAPTER 7. DISPOSITION OF PROCEEDS (50157-50158)

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CHAPTER 8. DISCLOSURE OF INFORMATION (50159-50162)

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PART 30. FEE COLLECTION PROCEDURES LAW

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

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CHAPTER 2. FEE (55021-55022)

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CHAPTER 3. DETERMINATIONS

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CHAPTER 4. COLLECTION OF FEE

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CHAPTER 5. OVERPAYMENTS AND REFUNDS

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CHAPTER 6. ADMINISTRATION AND TAXPAYERS' BILL OF RIGHTS

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CHAPTER 7. VIOLATIONS (55361-55365)

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CHAPTER 8. DISCLOSURE OF INFORMATION (55381)

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PART 31. DIESEL FUEL TAX LAW

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

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CHAPTER 2. IMPOSITION OF TAX (60050-60064)

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CHAPTER 3. EXEMPTIONS (60100-60108)

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CHAPTER 4. INTERSTATE USERS

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CHAPTER 4.5. INTERNATIONAL FUEL TAX AGREEMENT (60130)

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CHAPTER 5. LICENSES

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CHAPTER 6. DETERMINATIONS AND PAYMENTS

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CHAPTER 7. COLLECTION OF TAX

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CHAPTER 8. OVERPAYMENT AND REFUNDS

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CHAPTER 9. ADMINISTRATION

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CHAPTER 10. DISTRIBUTION OF PROCEEDS (60651-60654)

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CHAPTER 11. VIOLATIONS (60701-60708)

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