Revenue and Taxation Code

Law Codes -> RTC

• GENERAL PROVISIONS
• DIVISION 1. PROPERTY TAXATION [50. - 5911.]
• • PART 0.5. IMPLEMENTATION OF ARTICLE XIII e0/00A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]
  • • CHAPTER 1. Base Year Values [50. - 54.]
    • CHAPTER 2. Change in Ownership and Purchase [60. - 69.5.]
    • CHAPTER 3. New Construction [70. - 74.7.]
    • CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]
    • • ARTICLE 1. Definitions and General Provisions [75. - 75.9.]
      • ARTICLE 2. Assessments on the Supplemental Roll [75.10. - 75.15.]
      • ARTICLE 2.5. Application of Inflation Rate [75.18. - 75.18.]
      • ARTICLE 3. Exemptions [75.20. - 75.24.]
      • ARTICLE 4. Notice of Assessment [75.31. - 75.32.]
      • ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor [75.40. - 75.43.]
      • ARTICLE 6. Collection of Supplemental Taxes [75.50. - 75.55.]
      • ARTICLE 6.5. Reimbursement for County Costs [75.60. - 75.66.]
      • ARTICLE 7. Disposition of Revenues [75.70. - 75.72.]
      • ARTICLE 8. Effective Date [75.80. - 75.80.]
    • CHAPTER 4. Assessment Appeals [80. - 81.]
    • CHAPTER 5. Taxpayer Reporting [90. - 90.]
    • CHAPTER 5.5. Property Tax Rates [93. - 93.]
    • CHAPTER 6. Allocation of Property Tax Revenue [95. - 100.96.]
    • • ARTICLE 1. Definitions and Administration [95. - 95.4.]
      • ARTICLE 2. Basic Revenue Allocations [96. - 96.81.]
      • ARTICLE 3. Revenue Allocation Shifts for Education [97. - 97.81.]
      • ARTICLE 4. Tax Equity Allocations for Certain Cities [98. - 98.2.]
      • ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99. - 99.2.]
      • ARTICLE 6. Miscellaneous Provisions [100. - 100.96.]
  • PART 1. GENERAL PROVISIONS [101. - 198.1.]
  • • CHAPTER 1. Construction [101. - 136.]
    • CHAPTER 2. Administrative Provisions [155. - 169.]
    • CHAPTER 2.5. Disaster Relief [170. - 171.]
    • CHAPTER 2.6. Disaster Relief for Manufactured Homes [172. - 172.1.]
    • CHAPTER 3. Limitation of Actions [175. - 177.]
    • CHAPTER 4. Disaster Relief [181. - 191.]
    • CHAPTER 5. Disaster Relief: Tax Deferral [194. - 196.99.]
    • CHAPTER 6. Earthquake and Fire Disaster Relief [197. - 198.1.]
  • PART 2. ASSESSMENT [201. - 1367.]
  • • CHAPTER 1. Taxation Base [201. - 286.]
    • • ARTICLE 1. Taxable and Exempt Property [201. - 241.]
      • ARTICLE 2. Procedure to Claim Exemptions [251. - 261.]
      • ARTICLE 2.5. Late Exemption Claims [270. - 279.5.]
      • ARTICLE 3. Audit of Veterans e™ Exemption Claims [280. - 286.]
    • CHAPTER 2. Legal Description of Lands for Assessment Purposes [321. - 328.]
    • CHAPTER 3. Assessment Generally [401. - 674.]
    • • ARTICLE 1. General Requirements [401. - 409.]
      • ARTICLE 1.3. Assessment of Implements of Husbandry [410. - 414.]
      • ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421. - 430.5.]
      • ARTICLE 1.7. Valuation of Timberland and Timber [431. - 437.]
      • ARTICLE 1.9. Historical Property [439. - 439.4.]
      • ARTICLE 2. Information From Taxpayer [441. - 470.]
      • ARTICLE 2.5. Change in Ownership Reporting [480. - 487.]
      • ARTICLE 3. Arbitrary and Penal Assessments [501. - 506.]
      • ARTICLE 4. Property Escaping Assessment [531. - 538.]
      • ARTICLE 5. Tax Deeded Property [568. - 568.]
      • ARTICLE 6. Assessment Roll [601. - 623.]
      • ARTICLE 7. Information to Other Taxing Agencies [646. - 649.]
      • ARTICLE 8. Appraiser Qualifications [670. - 673.]
      • ARTICLE 9. Consultant Contracts [674. - 674.]
    • CHAPTER 4. Assessment by State Board of Equalization Generally [721. - 868.]
    • • ARTICLE 1. General Provisions [721. - 725.]
      • ARTICLE 2. Assessments [731. - 733.]
      • ARTICLE 3. Reassessments and Allocation Corrections [741. - 749.]
      • ARTICLE 4. Assessment Estimates and Assessment Roll [755. - 760.]
      • ARTICLE 5. Property Statements [826. - 834.]
      • ARTICLE 6. State Assessed Property Escaping Assessment [861. - 868.]
    • CHAPTER 5. Special Types of Property [982. - 1162.]
    • • ARTICLE 1. Generally [982. - 998.]
      • ARTICLE 2. Goods in Transit [1016. - 1022.]
      • ARTICLE 5. Vessels [1136. - 1141.]
      • ARTICLE 6. Certificated Aircraft [1150. - 1156.]
      • ARTICLE 7. Fractionally Owned Aircraft [1160. - 1162.]
    • CHAPTER 6. Assessor e™s Office Equipment [1251. - 1256.]
    • CHAPTER 7. Responsibility of Assessor [1361. - 1367.]
  • PART 3. EQUALIZATION [1601. - 2125.]
  • • CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]
    • • ARTICLE 1. Generally [1601. - 1615.]
      • ARTICLE 1.5. Equalization by Assessment Appeals Board [1620. - 1630.]
      • ARTICLE 1.7. Assessment Hearing Officers [1636. - 1641.5.]
      • ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County [1642. - 1645.5.]
      • ARTICLE 2. Duties of Auditor [1646. - 1651.]
      • ARTICLE 4. Equalization with Assistance of Appraisal Commission [1716. - 1721.]
    • CHAPTER 2. Equalization by State Board of Equalization [1815. - 1841.]
    • • ARTICLE 1. Generally [1815. - 1817.]
      • ARTICLE 1.5. Review of Assessment of Publicly Owned Property [1840. - 1841.]
    • CHAPTER 3. The Equalized County Assessment Roll [2050. - 2125.]
  • PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES [2131. - 2134.]
  • PART 4. LEVY OF TAX [2151. - 2326.]
  • • CHAPTER 1. Determination of Tax [2151. - 2152.5.]
    • CHAPTER 2. Effect of Tax [2186. - 2196.]
    • CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]
    • • ARTICLE 1. Definitions [2201. - 2216.]
      • ARTICLE 2. General Provisions [2227. - 2237.5.]
      • ARTICLE 3. Method of Providing Reimbursement Revenue for Costs Mandated by State [2240. - 2246.2.]
      • ARTICLE 4. Maximum Property Tax Rates [2260. - 2267.]
      • ARTICLE 5. Additional Property Tax Rates [2270. - 2280.1.]
      • ARTICLE 6. Tax Rate Limit Elections [2285. - 2289.]
      • ARTICLE 7. Governmental Reorganization: Effect on Maximum Property Tax Rates [2295. - 2299.]
      • ARTICLE 8. Functional Consolidation: Effect on Maximum Property Tax Rates [2305. - 2309.]
      • ARTICLE 9. Reporting Tax Levies [2325. - 2326.]
  • PART 5. COLLECTION OF TAXES [2501. - 3205.]
  • • CHAPTER 1. Medium of Payment [2501. - 2516.]
    • CHAPTER 2. Collection Generally [2601. - 2636.]
    • CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]
    • CHAPTER 2.3. Return of Replicated Property Tax Payments [2780. - 2783.]
    • CHAPTER 3. Collection of Part of an Assessment [2801. - 2827.]
    • • ARTICLE 1. General Provisions and Definitions [2801. - 2802.]
      • ARTICLE 2. Payments [2811. - 2812.]
      • ARTICLE 3. Applications and Computations for Separate Assessments [2821. - 2827.]
    • CHAPTER 3.3. Collection of Taxes [2851. - 2862.]
    • CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]
    • • ARTICLE 1. General Provisions [2901. - 2928.1.]
      • ARTICLE 2. Seizure and Sale [2951. - 2963.]
    • CHAPTER 5. Suits for Taxes [3002. - 3007.]
    • CHAPTER 6. Unsecured Roll Summary Judgment [3101. - 3107.]
    • CHAPTER 7. Warrant for Collection of Taxes [3201. - 3204.]
    • CHAPTER 8. Tax Delinquent Vessels [3205. - 3205.]
  • PART 6. TAX SALES [3351. - 3972.]
  • • CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351. - 3385.]
    • • ARTICLE 1. Generally [3351. - 3353.]
      • ARTICLE 1.5. Deeds to the State [3361. - 3366.]
      • ARTICLE 1.7. Published Delinquent List [3371. - 3375.]
      • ARTICLE 1.8. Alternative Method of Publication [3381. - 3385.]
    • CHAPTER 2. Sale by Operation of Law [3436. - 3444.]
    • • ARTICLE 1. General Provisions [3436. - 3444.]
      • ARTICLE 2. Alternative Provisions [ - ]
    • CHAPTER 2.2. Medium of Payment [3451. - 3456.]
    • CHAPTER 7. Sale to Private Parties After Deed to State [3691. - 3731.1.]
    • CHAPTER 8. Deed to State, County or Public Agencies [3771. - 3841.]
    • • ARTICLE 1. General Provisions [3771. - 3776.]
      • ARTICLE 2. Purchase from the State [3791. - 3813.]
      • ARTICLE 3. Sales Between Taxing Agencies [3841. - 3841.]
    • CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State [3950. - 3972.]
  • PART 7. REDEMPTION [4101. - 4379.]
  • • CHAPTER 1. Redemption Generally [4101. - 4116.]
    • CHAPTER 2. Redemption of Part of Assessment [4131. - 4159.]
    • • ARTICLE 1. General Provisions and Definitions [4131. - 4132.]
      • ARTICLE 2. Payments [4141. - 4143.]
      • ARTICLE 3. Applications and Computations [4151. - 4159.]
    • CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186. - 4337.]
    • • ARTICLE 1. General Provisions [4186. - 4187.]
      • ARTICLE 2. Permanent Installment Plan [4216. - 4226.]
      • ARTICLE 5. Credits and Distribution [4336. - 4337.]
    • CHAPTER 4. Preparation of Abstract Lists [4372. - 4379.]
  • PART 7.5. TAX CERTIFICATES [4501. - 4531.]
  • • CHAPTER 1. General Definitions [4501. - 4505.]
    • CHAPTER 2. Authorization and Administration [4511. - 4513.]
    • CHAPTER 3. Sale of Tax Certificates [4521. - 4531.]
  • PART 8. DISTRIBUTION [4651. - 4717.]
  • • CHAPTER 1. Generally [4651. - 4651.4.]
    • CHAPTER 1a. Secured Roll [4653. - 4653.8.]
    • CHAPTER 1b. Unsecured Roll [4655. - 4655.4.]
    • CHAPTER 1c. Redemptions [4656. - 4656.7.]
    • CHAPTER 1d. Delinquent Unsecured Roll [4658. - 4658.4.]
    • CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671. - 4676.]
    • CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701. - 4717.]
  • PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
  • • CHAPTER 1. General Provisions [4801. - 4808.]
    • CHAPTER 2. Corrections [4831. - 4925.]
    • • ARTICLE 1. Generally [4831. - 4842.]
      • ARTICLE 2. Errors on the Board Roll [4876. - 4880.]
      • ARTICLE 3. Incorrect Application of Payments [4911. - 4916.]
      • ARTICLE 4. Incorrect Application of Payment on Redemption [4920. - 4925.]
    • CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946. - 4948.]
    • CHAPTER 4. Cancellations [4985. - 5091.]
    • • ARTICLE 1. Generally [4985. - 4992.]
      • ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011. - 5014.]
      • ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission [5026. - 5029.]
      • ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061. - 5064.]
      • ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof [5071. - 5073.]
      • ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]
    • CHAPTER 5. Refunds [5096. - 5170.]
    • • ARTICLE 1. Refunds Generally [5096. - 5107.]
      • ARTICLE 2. Refund Actions by Taxpayers [5140. - 5149.5.]
      • ARTICLE 2.5. Interest on Refunds [5150.5. - 5153.]
      • ARTICLE 3. Action by Public Agency [5161. - 5161.]
      • ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions [5170. - 5170.]
      • ARTICLE 4. Disputes Over Valuation of State-Assessed Property [ - ]
  • PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]
  • • CHAPTER 1. General Provisions and Definitions [5301. - 5304.]
    • CHAPTER 2. Exemptions [5331. - 5332.]
    • CHAPTER 3. Assessment [5362. - 5368.]
    • CHAPTER 4. Levy [5391. - 5392.]
    • CHAPTER 6. Distribution [5451. - 5456.]
  • PART 12. TAXATION OF RACEHORSES [5701. - 5790.]
  • • CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]
    • CHAPTER 2. Imposition of Tax [5721. - 5722.]
    • CHAPTER 3. Exemptions [5741. - 5741.]
    • CHAPTER 4. Collection [5761. - 5768.]
    • CHAPTER 5. Administration [5781. - 5790.]
  • PART 13. TAXATION OF MANUFACTURED HOMES [5800. - 5842.]
  • • CHAPTER 1. General Provisions and Definitions [5800. - 5805.]
    • CHAPTER 2. Determination of Taxable Values [5810. - 5813.]
    • CHAPTER 3. Change in Ownership [5814. - 5815.]
    • CHAPTER 4. New Construction [5825. - 5825.]
    • CHAPTER 5. Collection of Taxes on Mobilehomes [5830. - 5832.]
    • CHAPTER 6. Administrative and Miscellaneous Provisions [5840. - 5842.]
  • PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900. - 5911.]
• DIVISION 2. OTHER TAXES [6001. - 60709.]
• • PART 1. SALES AND USE TAXES [6001. - 7176.]
  • • CHAPTER 1. General Provisions and Definitions [6001. - 6024.]
    • CHAPTER 1.5. Streamlined Sales Tax Project [6025. - 6031.]
    • CHAPTER 2. The Sales Tax [6051. - 6189.]
    • • ARTICLE 1. Imposition of Tax [6051. - 6055.]
      • ARTICLE 2. Permits [6066. - 6077.]
      • ARTICLE 3. Presumptions and Resale Certificates [6091. - 6095.]
      • ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]
      • ARTICLE 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax [6174. - 6189.]
    • CHAPTER 3. The Use Tax [6201. - 6249.]
    • • ARTICLE 1. Imposition of Tax [6201. - 6207.]
      • ARTICLE 2. Registration [6225. - 6226.]
      • ARTICLE 3. Presumptions and Resale Certificates [6241. - 6249.]
    • CHAPTER 3.3. Vehicle Smog Impact Fee [6263. - 6263.]
    • CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6294.]
    • • ARTICLE 1. Definitions [6271. - 6277.]
      • ARTICLE 2. Special Exemptions [6281. - 6285.]
      • ARTICLE 3. Auxiliary Collection Provisions [6291. - 6294.]
    • CHAPTER 4. Exemptions [6351. - 6423.]
    • • ARTICLE 1. General Exemptions [6351. - 6380.]
      • ARTICLE 2. Exemptions From Sales Tax [6381. - 6396.]
      • ARTICLE 3. Exemptions From Use Tax [6401. - 6412.]
      • ARTICLE 4. Exemption Certificates [6421. - 6423.]
    • CHAPTER 5. Determinations [6451. - 6597.]
    • • ARTICLE 1. Returns and Payments [6451. - 6459.]
      • ARTICLE 1.1. Prepayment [6470. - 6479.]
      • ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3. - 6479.5.]
      • ARTICLE 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions [6480. - 6480.9.]
      • ARTICLE 2. Deficiency Determinations [6481. - 6488.]
      • ARTICLE 3. Determinations if No Return Made [6511. - 6515.]
      • ARTICLE 4. Jeopardy Determinations [6536. - 6539.]
      • ARTICLE 5. Redeterminations [6561. - 6566.]
      • ARTICLE 6. Interest and Penalties [6591. - 6597.]
    • CHAPTER 6. Collection of Tax [6701. - 6850.]
    • • ARTICLE 1. Security for Tax [6701. - 6704.]
      • ARTICLE 2. Suit for Tax [6711. - 6715.]
      • ARTICLE 3. Judgment for Tax [6736. - 6740.]
      • ARTICLE 4. Priority and Lien of Tax [6756. - 6757.]
      • ARTICLE 5. Warrant for Collection of Tax [6776. - 6778.]
      • ARTICLE 6. Seizure and Sale [6796. - 6799.]
      • ARTICLE 7. Payment on Termination of Business and Successor e™s Liability [6811. - 6815.]
      • ARTICLE 8. Miscellaneous Provisions [6826. - 6835.]
      • ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States [6850. - 6850.]
    • CHAPTER 7. Overpayments and Refunds [6901. - 6981.]
    • • ARTICLE 1. Claim for Refund [6901. - 6909.]
      • ARTICLE 2. Suit for Refund [6931. - 6937.]
      • ARTICLE 3. Recovery of Erroneous Refunds [6961. - 6964.]
      • ARTICLE 4. Cancellations [6981. - 6981.]
    • CHAPTER 8. Administration [7051. - 7099.1.]
    • • ARTICLE 1. Administration [7051. - 7060.]
      • ARTICLE 1.5. Public Disclosure of Tax Delinquencies [ - ]
      • ARTICLE 1.5. Public Disclosure of Tax Delinquencies [7063. - 7063.]
      • ARTICLE 2. Tax Amnesty Program [7070. - 7078.]
      • ARTICLE 2.5. Managed Audit Program [7076. - 7076.4.]
      • ARTICLE 3. The California Taxpayers e™ Bill of Rights [7080. - 7099.1.]
    • CHAPTER 9. Disposition of Proceeds [7101. - 7107.]
    • CHAPTER 10. Violations [7152. - 7157.]
    • CHAPTER 11. Res Judicata [7176. - 7176.]
  • PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200. - 7226.]
  • • CHAPTER 1. General Provisions [7200. - 7212.]
    • CHAPTER 2. Bradley-Burns Bill of Rights [7221. - 7226.]
  • PART 1.55. MOTOR CARRIERS [7231. - 7238.]
  • • CHAPTER 1. Motor Carriers of Property Permit Fee [7231. - 7236.]
    • CHAPTER 2. Motor Carrier Safety Improvement Fund [7237. - 7238.]
  • PART 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]
  • • CHAPTER 1. General Provisions and Definitions [7251. - 7253.]
    • CHAPTER 2. Imposition of Tax [7261. - 7269.]
    • CHAPTER 3. Administration [7270. - 7274.]
    • CHAPTER 4. Refunds of Unconstitutional Taxes [7275. - 7279.6.]
  • PART 1.7. ADDITIONAL LOCAL TAXES [7280. - 7292.]
  • • CHAPTER 1. Occupancy Taxes [7280. - 7283.51.]
    • CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284. - 7284.7.]
    • CHAPTER 2. Counties Transactions and Use Tax [7285. - 7285.8.]
    • CHAPTER 2.3. Cities Transactions And Use Taxes [7285.9. - 7285.92.]
    • CHAPTER 2.6. Calexico Transactions and Use Tax [7286.20. - 7286.21.]
    • CHAPTER 2.64. Qualified City Transactions And Use Taxes [7286.24. - 7286.24.]
    • CHAPTER 2.65. Avalon Transactions and Use Tax [7286.25. - 7286.26.]
    • CHAPTER 2.7. San Diego County Justice Facilities Financing Act [7286.30. - 7286.38.]
    • CHAPTER 2.85. Fresno Zoological Tax [7286.43. - 7286.43.]
    • CHAPTER 2.87. City of Visalia Transactions and Use Tax [7286.44. - 7286.44.]
    • CHAPTER 2.9. Clearlake Transactions and Use Tax [7286.45. - 7286.45.]
    • CHAPTER 2.91. Clovis Transactions and Use Tax [7286.48. - 7286.48.]
    • CHAPTER 2.92. Fort Bragg Transactions and Use Tax [7286.50. - 7286.50.]
    • CHAPTER 2.93. Woodland Transactions and Use Tax [7286.52. - 7286.52.]
    • CHAPTER 2.94. San Joaquin County Transactions and Use Tax [7286.55. - 7286.55.]
    • CHAPTER 2.97. Placerville Transactions and Use Tax [7286.70. - 7286.70.]
    • CHAPTER 2.98. County Transactions and Use Tax for Library Programs [7286.59. - 7286.59.]
    • CHAPTER 2.985. West Sacramento Transactions and Use Tax [7286.75. - 7286.75.]
    • CHAPTER 2.99. Sebastopol Transactions and Use Tax [7286.80. - 7286.80.]
    • CHAPTER 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes [7286.90. - 7286.90.]
    • CHAPTER 2.12. Truckee Transactions and Use Tax [7286.60. - 7286.60.]
    • CHAPTER 3. Graffiti Prevention Tax [7287. - 7287.10.]
    • CHAPTER 3.5. Local Public Finance [7288.1. - 7288.6.]
    • CHAPTER 3.5. Local Public Finance [7288.1. - 7288.6.]
    • CHAPTER 3.6. Davis Transactions and Use Tax [7290. - 7290.]
    • CHAPTER 3.7. Local Government Finance in the County of Alameda [7291. - 7292.]
  • PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
  • • CHAPTER 1. General Provisions and Definitions [7301. - 7345.]
    • CHAPTER 2. Imposition of Tax [7360. - 7373.]
    • CHAPTER 2.5. Aircraft Jet Fuel Tax [7385. - 7398.]
    • • ARTICLE 1. Definitions [7385. - 7391.]
      • ARTICLE 2. Imposition of Tax [7392. - 7394.]
      • ARTICLE 3. Permit [7395. - 7396.]
      • ARTICLE 4. Administrative Provisions [7397. - 7397.]
      • ARTICLE 5. Disposition of Proceeds [7398. - 7398.]
    • CHAPTER 3. Exemptions [7401. - 7405.]
    • CHAPTER 4. Licenses and Bonds [7451. - 7520.]
    • • ARTICLE 1. License for Supplier [7451. - 7453.]
      • ARTICLE 2. License for Industrial User [7460. - 7460.]
      • ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator [7470. - 7470.]
      • ARTICLE 4. Bonds [7486. - 7487.]
      • ARTICLE 5. Denial of License [7491. - 7493.]
      • ARTICLE 6. Revocation of License [7505. - 7511.]
      • ARTICLE 7. Licensing of Locations [7520. - 7520.]
    • CHAPTER 5. Determinations and Payments [7651. - 7732.]
    • • ARTICLE 1. Returns, Reports, and Payments [7651. - 7658.5.]
      • ARTICLE 2. Prepayments [7659. - 7659.8.]
      • ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9. - 7659.93.]
      • ARTICLE 3. Determination if No Return Made [7660. - 7663.]
      • ARTICLE 4. Deficiency Determinations [7670. - 7676.]
      • ARTICLE 5. Jeopardy Determinations and Weekly Payments [7698. - 7707.]
      • ARTICLE 6. Redeterminations [7710. - 7716.]
      • ARTICLE 7. Payments by Unlicensed Persons [7726. - 7732.]
    • CHAPTER 6. Collection of Tax [7851. - 7983.]
    • • ARTICLE 1. Security for Tax [7851. - 7855.]
      • ARTICLE 1.5. Suit for Tax [7861. - 7865.]
      • ARTICLE 2. Lien of Tax [7872. - 7872.]
      • ARTICLE 2.5. Warrant for Collection of Tax [7881. - 7884.]
      • ARTICLE 3. Seizure and Sale [7891. - 7895.]
      • ARTICLE 4. Collection of Tax From Deposited Security [7916. - 7916.]
      • ARTICLE 5. Sale of State-Acquired Property [7931. - 7935.]
      • ARTICLE 6. Payment on Termination of Business [7956. - 7959.]
      • ARTICLE 7. Miscellaneous Provisions [7982. - 7983.]
    • CHAPTER 7. Overpayments and Refunds [8101. - 8191.]
    • • ARTICLE 1. Refunds on Certain Sales [8101. - 8109.]
      • ARTICLE 2. Claim for Refund [8126. - 8131.]
      • ARTICLE 3. Suit for Refund [8146. - 8152.]
      • ARTICLE 4. Recovery of Erroneous Refunds [8171. - 8174.]
      • ARTICLE 5. Cancellations [8191. - 8191.]
    • CHAPTER 8. Administration [8251. - 8277.]
    • • ARTICLE 1. Administration [8251. - 8257.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [8260. - 8277.]
    • CHAPTER 9. Records [8301. - 8304.]
    • CHAPTER 10. Distribution of Proceeds [8351. - 8360.]
    • CHAPTER 11. Violations [8401. - 8407.]
    • CHAPTER 12. Metropolitan Transportation Commission [8500. - 8526.]
  • PART 3. USE FUEL TAX [8601. - 9355.]
  • • CHAPTER 1. General Provisions and Definitions [8601. - 8621.]
    • CHAPTER 2. Imposition of Tax [8651. - 8657.]
    • CHAPTER 2.5. International Fuel Tax Agreement [8691. - 8691.]
    • CHAPTER 3. Permits [8701. - 8716.]
    • • ARTICLE 1. User [8701. - 8708.]
      • ARTICLE 2. Vendor [8711. - 8716.]
    • CHAPTER 3.5. Collection of Tax by Vendor [8732. - 8735.]
    • • ARTICLE 1. Collection of Tax by Vendor [8732. - 8735.]
    • CHAPTER 4. Determinations [8751. - 8880.]
    • • ARTICLE 1. Returns and Payments [8751. - 8755.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [8760. - 8763.]
      • ARTICLE 2. Deficiency Determinations [8776. - 8783.]
      • ARTICLE 3. Determinations if No Return Made [8801. - 8805.]
      • ARTICLE 4. Jeopardy Determinations [8826. - 8829.]
      • ARTICLE 5. Redeterminations [8851. - 8855.]
      • ARTICLE 6. Interest and Penalties [8876. - 8880.]
    • CHAPTER 5. Collection of Tax [8951. - 9035.]
    • • ARTICLE 1. Security for Tax [8951. - 8958.]
      • ARTICLE 2. Suit for Tax [8971. - 8973.]
      • ARTICLE 3. Lien of Tax [8991. - 8996.]
      • ARTICLE 3.5. Warrant for Collection of Tax [9001. - 9003.]
      • ARTICLE 4. Seizure and Sale [9011. - 9014.]
      • ARTICLE 4.5. Successor Withholding and Liability [9021. - 9024.]
      • ARTICLE 5. Miscellaneous Provisions [9031. - 9035.]
    • CHAPTER 6. Overpayments and Refunds [9151. - 9196.]
    • • ARTICLE 1. Claim for Refund [9151. - 9156.]
      • ARTICLE 2. Suit for Refund [9171. - 9175.]
      • ARTICLE 2.5. Recovery of Erroneous Refunds [9181. - 9184.]
      • ARTICLE 3. Cancellations [9196. - 9196.]
    • CHAPTER 7. Administration [9251. - 9278.]
    • • ARTICLE 1. Administration [9251. - 9258.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [9260. - 9278.]
    • CHAPTER 8. Distribution of Proceeds [9301. - 9304.]
    • CHAPTER 9. Violations [9351. - 9355.]
  • PART 3.5. FUEL TAX AGREEMENTS [9401. - 9433.]
  • • CHAPTER 1. Fuel Tax Agreements [9401. - 9401.]
    • CHAPTER 2. The International Fuel Tax Agreement [9405. - 9433.]
    • • ARTICLE 1. Construction [9405. - 9407.]
      • ARTICLE 2. Definitions [9410. - 9411.]
      • ARTICLE 3. Annual Fees [9420. - 9420.]
      • ARTICLE 4. Administration [9425. - 9425.]
      • ARTICLE 5. IFTA Disclosure [9430. - 9430.]
      • ARTICLE 6. Distribution of Proceeds [9432. - 9433.]
  • PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501. - 9507.]
  • PART 5. VEHICLE LICENSE FEE [10701. - 11006.]
  • • CHAPTER 1. General Provisions and Definitions [10701. - 10706.]
    • CHAPTER 2. Imposition of Fee [10751. - 10789.]
    • • ARTICLE 1. Computation of Fee [10751. - 10760.]
      • ARTICLE 1.5. Trailer Coaches [10766. - 10770.]
      • ARTICLE 2. Exemptions [10781. - 10789.]
    • CHAPTER 3. Collections and Refunds [10851. - 10902.]
    • • ARTICLE 1. Payments [10851. - 10858.]
      • ARTICLE 2. Seizure and Sale [10876. - 10879.]
      • ARTICLE 3. Refunds [10901. - 10902.]
    • CHAPTER 4. Administration [10951. - 10952.]
    • CHAPTER 5. Distribution of Proceeds [11001. - 11006.]
  • PART 5.5. LOCAL VEHICLE LICENSE FEES [11101. - 11108.]
  • PART 5.5. LOCAL VEHICLE LICENSE FEE SURCHARGE [11151. - 11156.]
  • PART 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.]
    • • ARTICLE 1. General Provisions [11251. - 11254.]
      • ARTICLE 2. Reports [11271. - 11273.]
      • ARTICLE 3. Valuations [11291. - 11294.]
      • ARTICLE 4. Estimated and Escaped Assessments [11311. - 11319.]
      • ARTICLE 5. Reassessments [11336. - 11342.]
      • ARTICLE 6. Jeopardy Assessments [11351. - 11354.]
    • CHAPTER 3. Levy and Payment of Tax [11401. - 11409.]
    • CHAPTER 3.5. Corrections [11426. - 11430.]
    • CHAPTER 4. Collection of Tax [11451. - 11534.]
    • • ARTICLE 1. Security for Tax [11451. - 11453.]
      • ARTICLE 2. Suit for Tax [11471. - 11475.]
      • ARTICLE 3. Lien of Tax [11491. - 11496.]
      • ARTICLE 4. Warrant for Collection of Tax [11501. - 11503.]
      • ARTICLE 5. Seizure and Sale [11511. - 11514.]
      • ARTICLE 6. Payment on Termination of Business and Successor e™s Liability [11521. - 11524.]
      • ARTICLE 7. Miscellaneous Provisions [11531. - 11534.]
    • CHAPTER 5. Overpayments and Refunds [11551. - 11597.]
    • • ARTICLE 1. Claim for Refund [11551. - 11555.]
      • ARTICLE 2. Suit for Refund [11571. - 11577.]
      • ARTICLE 3. Cancellations [11596. - 11597.]
    • CHAPTER 6. Administration [11651. - 11657.]
    • CHAPTER 7. Disposition of Proceeds [11701. - 11702.]
  • PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901. - 11935.]
  • • CHAPTER 1. General Provisions and Definitions [11901. - 11903.]
    • CHAPTER 2. Authorization for Tax [11911. - 11913.]
    • CHAPTER 3. Exemptions [11921. - 11930.]
    • CHAPTER 4. Administration [11931. - 11935.]
  • PART 7. INSURANCE TAXATION [12001. - 13170.]
  • • CHAPTER 1. General Provisions [12001. - 12008.]
    • • ARTICLE 1. Definitions [12001. - 12009.]
    • CHAPTER 2. Ocean Marine Insurance [12071. - 12107.]
    • • ARTICLE 1. Definitions [12071. - 12078.]
      • ARTICLE 2. Basis of Tax for Ocean Marine Insurance [12101. - 12107.]
    • CHAPTER 3. All Insurance Other Than Ocean Marine [12201. - 12260.]
    • • ARTICLE 1. General [12201. - 12210.]
      • ARTICLE 2. Basis of Tax for Other Than Title Insurers [12221. - 12222.]
      • ARTICLE 3. Basis of Tax for Title Insurers [12231. - 12232.]
      • ARTICLE 4. Basis of Tax for Medi-Cal Managed Care Plans [12240. - 12242.]
      • ARTICLE 5. Prepayments [12251. - 12260.]
    • CHAPTER 3.5. Retaliatory Taxes, Licenses and Fees [12281. - 12289.]
    • CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]
    • • ARTICLE 1. Tax Returns and Initial Payments [12301. - 12307.]
      • ARTICLE 2. Initial Assessments [12411. - 12414.]
      • ARTICLE 3. Deficiency Assessments [12421. - 12435.]
      • ARTICLE 4. Effect of Tax [12491. - 12495.]
    • CHAPTER 5. Payment and Collection [12601. - 12691.]
    • • ARTICLE 1. Generally [12601. - 12602.]
      • ARTICLE 2. Interest and Penalties [12631. - 12637.]
      • ARTICLE 3. Suits for Taxes [12676. - 12682.]
      • ARTICLE 4. Recovery of Erroneous Refunds [12691. - 12691.]
    • CHAPTER 6. Suspension of Rights of Delinquent Insurers [12801. - 12834.]
    • • ARTICLE 1. Revocation of Certificate of Authority [12801. - 12803.]
      • ARTICLE 2. Suspended Corporate Insurers [12832. - 12834.]
    • CHAPTER 7. Cancellations and Refunds [12951. - 12984.]
    • • ARTICLE 1. Cancellations [12951. - 12952.]
      • ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]
    • CHAPTER 8. Taxpayers e™ Suits [13101. - 13108.]
    • CHAPTER 9. Disposition of Proceeds [13151. - 13153.]
    • CHAPTER 10. Administration [13170. - 13170.]
  • 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.]
    • • ARTICLE 1. Estate Tax Return [13501. - 13504.]
      • ARTICLE 2. Penalties [13510. - 13510.]
    • CHAPTER 4. Deficiency Determination [13516. - 13520.]
    • CHAPTER 5. Payment of Tax [13530. - 13557.]
    • • ARTICLE 1. Generally [13530. - 13534.]
      • ARTICLE 2. Interest [13550. - 13552.]
      • ARTICLE 3. Delinquent Tax Bond [13555. - 13557.]
    • CHAPTER 6. Refunds [13560. - 13563.]
    • CHAPTER 7. Collection of Tax [13601. - 13830.13.]
    • • ARTICLE 1. Suit for Tax [13601. - 13601.]
      • ARTICLE 2. Lien of Tax [13610. - 13610.]
      • ARTICLE 3. Warrant for Collection of Tax [13615. - 13617.]
      • ARTICLE 4. Writ of Execution [13620. - 13622.]
      • ARTICLE 5. Miscellaneous [13680. - 13684.]
      • ARTICLE 6. Tax Compromise [13801. - 13810.4.]
      • ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820. - 13820.13.]
      • ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830. - 13830.13.]
    • CHAPTER 8. Court Jurisdiction and Procedure Generally [14000. - 14013.]
    • • ARTICLE 1. Court Jurisdiction [14000. - 14002.]
      • ARTICLE 2. Court Procedure Generally [14010. - 14013.]
    • CHAPTER 9. Administration [14101. - 14252.]
    • • ARTICLE 1. Generally [14101. - 14104.]
      • ARTICLE 2. Special Employment [14151. - 14151.]
      • ARTICLE 3. Hearings [14201. - 14206.]
      • ARTICLE 4. Information Confidential [14251. - 14252.]
    • CHAPTER 10. Disposition of Proceeds [14301. - 14302.]
  • PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
  • • CHAPTER 1. Definitions [16700. - 16704.]
    • CHAPTER 2. Imposition of the Tax [16710. - 16734.]
    • • ARTICLE 1. Tax Imposed [16710. - 16710.]
      • ARTICLE 2. Returns [16720. - 16722.]
      • ARTICLE 3. Deficiency Determination [16730. - 16734.]
    • CHAPTER 3. Payment of Tax [16750. - 16761.]
    • • ARTICLE 1. Generally [16750. - 16753.]
      • ARTICLE 2. Interest and Penalties [16760. - 16761.]
    • CHAPTER 4. Collection of Tax [16800. - 16830.]
    • • ARTICLE 1. Suit for Tax [16800. - 16800.]
      • ARTICLE 2. Lien of Tax [16810. - 16810.]
      • ARTICLE 3. Writ of Execution [16820. - 16821.]
      • ARTICLE 4. Miscellaneous [16830. - 16830.]
    • CHAPTER 5. Refunds [16850. - 16870.]
    • • ARTICLE 1. When Allowable [16850. - 16852.]
      • ARTICLE 2. Suit for Refund [16860. - 16862.]
      • ARTICLE 3. Interest on Refunds [16870. - 16870.]
    • CHAPTER 6. Court Jurisdiction and Procedure Generally [16880. - 16890.]
    • • ARTICLE 1. Court Jurisdiction [16880. - 16881.]
      • ARTICLE 2. Court Procedure Generally [16890. - 16890.]
    • CHAPTER 7. Administration [16900. - 16911.]
    • • ARTICLE 1. Generally [16900. - 16905.]
      • ARTICLE 2. Inspection of Records [16910. - 16911.]
    • CHAPTER 8. Disposition of Proceeds [16950. - 16950.]
  • PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  • • CHAPTER 1. General Provisions and Definitions [17001. - 17039.2.]
    • 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.]
    • • ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. [17071. - 17078.]
      • ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17090.]
      • ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17157.]
      • ARTICLE 6. Deductions [17201. - 17299.9.]
      • ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents [17301. - 17307.]
    • CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17322.1.]
    • 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.]
    • • ARTICLE 1. General Rule [17631. - 17640.]
      • ARTICLE 2. Taxation of Business Income of Certain Exempt Organizations [17651. - 17651.]
      • ARTICLE 3. Common Trust Funds [17671. - 17677.]
    • CHAPTER 8. Natural Resources [17681. - 17681.6.]
    • CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731. - 17779.]
    • CHAPTER 10. Partners and Partnerships [17851. - 17865.]
    • CHAPTER 10.5. (Multiple Versions) [17935. - 17937.]
    • • Real Estate Mortgage Investment Conduits (Chapter 10.5 added by Stats. 1987, Ch. 339, Sec. 1.)
      • Tax on Limited Partnerships (Chapter 10.5 added by Stats. 1996, Ch. 952, Sec. 18.)
    • CHAPTER 10.6. Tax and Fees on Limited Liability Companies [17941. - 17947.]
    • CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships [17948. - 17948.3.]
    • CHAPTER 11. Gross Income of Nonresidents [17951. - 17955.]
    • CHAPTER 12. Credit for Taxes Paid [18001. - 18011.]
    • CHAPTER 13. Gain or Loss on Disposition of Property [18031. - 18044.]
    • CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]
  • PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
  • • CHAPTER 1. General Provisions [18401. - 18417.]
    • • ARTICLE 1. General Application [18401. - 18410.2.]
      • ARTICLE 2. Continuity with Prior Law [18412. - 18417.]
    • CHAPTER 2. Returns [18501. - 18677.]
    • • ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]
      • ARTICLE 2. Banks and Corporations [18601. - 18606.]
      • ARTICLE 3. General Provisions Applicable to All Persons [18621. - 18628.]
      • ARTICLE 4. Information Returns [18631. - 18649.]
      • ARTICLE 5. Withholding [18661. - 18677.]
    • CHAPTER 3. Voluntary Contributions [18711. - 18900.4.]
    • • ARTICLE 2. State Children e™s Trust Fund [18711. - 18716.]
      • ARTICLE 3. California Fund for Senior Citizens [18721. - 18724.]
      • ARTICLE 4.5. California YMCA Youth and Government Fund [18736. - 18739.]
      • ARTICLE 4.5. California Youth Leadership Fund [18736. - 18739.]
      • ARTICLE 5. Fish and Game Preservation Fund [18741. - 18744.]
      • ARTICLE 5.5. California Sea Otter Fund [18750. - 18753.]
      • ARTICLE 5.6. California Sea Otter Fund [18754. - 18754.3.]
      • ARTICLE 5.7. Municipal Shelter Spay-Neuter Fund [18755. - 18755.3.]
      • ARTICLE 6. California Alzheimer e™s Disease and Related Research Fund [18761. - 18766.]
      • ARTICLE 7. Designations to the California Seniors Special Fund [18771. - 18773.]
      • ARTICLE 8. Designations to the California Breast Cancer Research Fund [18791. - 18796.]
      • ARTICLE 9. Designations to the California Firefighters e™ Memorial Fund [18801. - 18804.]
      • ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Fund [18805. - 18808.]
      • ARTICLE 10. Child Victims of Human Trafficking Fund [18809. - 18809.3.]
      • ARTICLE 14. Emergency Food Assistance Program Fund [18851. - 18855.]
      • ARTICLE 15. California Cancer Research Fund [18861. - 18864.]
      • ARTICLE 16. General Provisions [18871. - 18872.]
      • ARTICLE 17. ALS/Lou Gehrig e™s Disease Research Fund [18881. - 18886.]
      • ARTICLE 20. School Supplies for Homeless Children Fund [18895. - 18898.]
      • ARTICLE 21. State Parks Protection Fund [18900.1. - 18900.4.]
    • CHAPTER 4. Payments and Assessments [19001. - 19195.]
    • • ARTICLE 1. Payment of Tax by All Persons [19001. - 19011.5.]
      • ARTICLE 2. Banks and Corporations [19021. - 19027.]
      • ARTICLE 3. Deficiency Assessments [19031. - 19067.]
      • ARTICLE 4. Assessments against Persons Secondarily Liable [19071. - 19074.]
      • ARTICLE 5. Jeopardy Assessments [19081. - 19093.]
      • ARTICLE 6. Interest [19101. - 19120.]
      • ARTICLE 7. Penalties and Additions to Tax [19131. - 19187.]
      • ARTICLE 8. Voluntary Disclosure Program For Business Entities [19191. - 19194.]
      • ARTICLE 9. Public Disclosure of Tax Delinquencies [19195. - 19195.]
    • CHAPTER 5. Collection of Tax [19201. - 19291.]
    • • ARTICLE 1. Judgment for Tax [19201. - 19209.]
      • ARTICLE 2. Lien of Tax [19221. - 19226.]
      • ARTICLE 3. Warrant for Collection of Tax [19231. - 19236.]
      • ARTICLE 4. Miscellaneous Provisions [19251. - 19266.]
      • ARTICLE 5.5. Collection of Amounts Imposed by a Court [19280. - 19283.]
      • ARTICLE 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States [19291. - 19291.]
    • CHAPTER 6. Overpayments and Refunds [19301. - 19443.]
    • • ARTICLE 1. Claim for Refund [19301. - 19368.]
      • ARTICLE 2. Suit for Tax [19371. - 19378.]
      • ARTICLE 3. Suit for Refund [19381. - 19394.]
      • ARTICLE 4. Recovery of Erroneous Refunds [19411. - 19413.]
      • ARTICLE 5. Cancellations [19431. - 19431.]
      • ARTICLE 6. Closing Agreements [19441. - 19443.]
    • CHAPTER 7. Administration of Tax [19501. - 19592.]
    • • ARTICLE 1. Powers and Duties of Franchise Tax Board [19501. - 19533.]
      • ARTICLE 2. Disclosure of Information [19542. - 19572.]
      • ARTICLE 3. Tax Forms [19581. - 19584.]
      • ARTICLE 4. Tax Service Fees [19590. - 19592.]
    • CHAPTER 8. Disposition of Proceeds [19601. - 19611.]
    • • ARTICLE 1. Transfers to General Fund [19601. - 19607.]
      • ARTICLE 2. Tax Relief and Refund Account [19611. - 19611.]
    • CHAPTER 9. Violations [19701. - 19722.]
    • CHAPTER 9.1. Tax Amnesty [19730. - 19738.]
    • CHAPTER 9.5. Tax Shelters [19778. - 19778.]
    • CHAPTER 9.5. Tax Shelters [19751. - 19778.]
    • • ARTICLE 1. Voluntary Compliance Initiative One [19751. - 19754.]
      • ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions [19755. - 19755.]
      • ARTICLE 3. Voluntary Compliance Initiative Two [19761. - 19764.]
      • ARTICLE 4. Penalties and Interest [19772. - 19778.]
    • CHAPTER 10. Res Judicata [19801. - 19802.]
  • PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850. - 19854.]
  • 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.]
    • • ARTICLE 1. General Provisions and Definitions [20501. - 20514.]
      • ARTICLE 2. Computations [20541. - 20544.]
      • ARTICLE 3. Claims [20561. - 20564.]
    • CHAPTER 2. Property Tax Postponement [20581. - 20623.]
    • • ARTICLE 1. General Provisions and Definitions [20581. - 20586.]
      • ARTICLE 2. Postponement [20601. - 20605.]
      • ARTICLE 3. Claims [20621. - 20623.]
    • CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625. - 20638.]
    • CHAPTER 3.3. Senior Citizens Mobilehome Property Tax Postponement Law [20639. - 20639.12.]
    • CHAPTER 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law [20640. - 20640.12.]
    • CHAPTER 4. Administration [20641. - 20646.]
  • PART 10.6. 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.]
    • • ARTICLE 1. General Provisions [23001. - 23004.]
      • ARTICLE 2. Definitions [23030. - 23060.]
    • CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]
    • • ARTICLE 1. Definitions and General Provisions [23101. - 23114.]
      • ARTICLE 2. Tax on General Corporations [23151. - 23155.]
      • ARTICLE 3. Tax on Banks and Financial Corporations [23181. - 23188.]
      • ARTICLE 3.5. Credit for Prepaid Tax [23201. - 23204.]
      • ARTICLE 4. Commencing Corporations [23221. - 23226.]
      • ARTICLE 5. Reorganized Corporations [23251. - 23253.]
      • ARTICLE 6. Corporations Resuming Business [23281. - 23282.]
      • ARTICLE 7. Suspension and Revivor [23301. - 23305e.]
      • ARTICLE 8. Dissolution or Withdrawal [23331. - 23335.]
      • ARTICLE 9. Affiliated Railroads [23361. - 23364a.]
    • CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]
    • CHAPTER 3. The Corporation Income Tax [23501. - 23561.]
    • • ARTICLE 1. Imposition of Tax [23501. - 23504.]
      • ARTICLE 2. Cessation of Activities [23561. - 23561.]
      • ARTICLE 3. Suspensions [ - ]
    • CHAPTER 3.5. Tax Credits [23604. - 23689.]
    • CHAPTER 4. Exempt Corporations [23701. - 23778.]
    • • ARTICLE 1. Exemptions From This Part [23701. - 23712.]
      • ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations [23731. - 23741.]
      • ARTICLE 3. Returns of Exempt Organizations [23771. - 23778.]
    • CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders [23800. - 23813.]
    • CHAPTER 5. Computation of Tax When Law Changed [24251. - 24251.]
    • CHAPTER 6. Gross Income [24271. - 24329.]
    • • ARTICLE 1. Definitions [24271. - 24276.]
      • ARTICLE 2. Exclusions [24301. - 24315.]
      • ARTICLE 3. Other Exclusions [24320. - 24329.]
    • CHAPTER 7. Net Income [24341. - 24449.]
    • • ARTICLE 1. Deductions [24341. - 24384.5.]
      • ARTICLE 2. Special Deductions [24401. - 24416.22.]
      • ARTICLE 3. Items Not Deductible [24421. - 24449.]
    • CHAPTER 8. Corporate Distributions and Adjustments [24451. - 24481.]
    • CHAPTER 12. Deferred Compensation, Etc. [24601. - 24612.]
    • • ARTICLE 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc. [24601. - 24602.]
      • ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc. [24611. - 24612.]
    • CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]
    • • ARTICLE 1. Accounting Periods [24631. - 24637.]
      • ARTICLE 2. Methods of Accounting [24651. - 24654.]
      • ARTICLE 3. Year of Inclusion [24661. - 24679.]
      • ARTICLE 4. Year of Deduction [24681. - 24694.]
      • ARTICLE 5. Inventories [24701. - 24710.]
      • ARTICLE 6. Adjustments Required by Changes in Method [24721. - 24726.]
    • CHAPTER 14. Natural Resources [24831. - 24831.6.]
    • CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts [24870. - 24875.]
    • CHAPTER 15. Gain or Loss on Disposition of Property [24900. - 24998.]
    • • ARTICLE 1. Computation of Gain or Loss [24900. - 24905.5.]
      • ARTICLE 2. Basis for Computation of Gain or Loss [24911. - 24919.]
      • ARTICLE 3. Nontaxable Exchanges [24941. - 24956.]
      • ARTICLE 4. Special Rules for Basis [24961. - 24989.]
      • ARTICLE 4.5. Capital Gains and Losses [24990. - 24995.]
      • ARTICLE 5. Wash Sales of Stock or Securities [24998. - 24998.]
    • CHAPTER 17. Allocation of Income [25101. - 25141.]
    • • ARTICLE 1. General Provisions [25101. - 25108.]
      • ARTICLE 1.5. Water's-Edge Election [25110. - 25116.]
      • ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120. - 25141.]
  • PART 13. CIGARETTE TAX [30001. - 30483.]
  • • CHAPTER 1. General Provisions and Definitions [30001. - 30019.]
    • CHAPTER 2. Imposition of Tax [30101. - 30131.6.]
    • • ARTICLE 1. Tax on Distributors [30101. - 30111.]
      • ARTICLE 2. Cigarette and Tobacco Products Surtax [30121. - 30130.]
      • ARTICLE 3. California Children and Families Trust Fund Account [30131. - 30131.6.]
    • CHAPTER 3. Licenses, Bonds and Registration [30140. - 30159.]
    • • ARTICLE 1. Licenses and Bonds [30140. - 30149.]
      • ARTICLE 2. Registration [30151. - 30151.]
      • ARTICLE 3. Wholesalers [30155. - 30159.]
    • CHAPTER 3.5. Stamps and Meter Machines [30161. - 30180.]
    • • ARTICLE 1. Use of Stamps and Impressions [30161. - 30165.2.]
      • ARTICLE 2. Sale to Distributors [30166. - 30172.]
      • ARTICLE 3. Determinations [30173. - 30175.]
      • ARTICLE 4. Refunds [30176. - 30179.1.]
      • ARTICLE 5. Other Provisions Applicable [30180. - 30180.]
    • CHAPTER 4. Determinations [30181. - 30285.]
    • • ARTICLE 1. Reports and Payments [30181. - 30188.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [30190. - 30193.]
      • ARTICLE 2. Deficiency Determinations [30201. - 30208.]
      • ARTICLE 2.5. Payment by Unlicensed Persons [30210. - 30215.]
      • ARTICLE 3. Determinations If No Report or Return Made [30221. - 30225.]
      • ARTICLE 4. Jeopardy Determinations [30241. - 30244.]
      • ARTICLE 5. Redeterminations [30261. - 30266.]
      • ARTICLE 6. Interest and Penalties [30281. - 30285.]
    • CHAPTER 5. Collection of Tax [30301. - 30358.]
    • • ARTICLE 1. Suit for Tax [30301. - 30303.]
      • ARTICLE 1.5. Notice to Withhold [30311. - 30316.]
      • ARTICLE 2. Priority and Lien of Tax [30321. - 30322.]
      • ARTICLE 3. Warrant for Collection of Tax [30341. - 30343.]
      • ARTICLE 4. Miscellaneous Provisions [30351. - 30354.7.]
      • ARTICLE 5. Seizure and Sale [30355. - 30358.]
    • CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
    • • ARTICLE 1. Claim for Refund [30361. - 30367.]
      • ARTICLE 2. Recovery of Erroneous Refunds [30381. - 30384.]
      • ARTICLE 3. Suit for Refund [30401. - 30407.]
      • ARTICLE 4. Cancellations [30421. - 30421.]
    • CHAPTER 7. Requirements for Transporters [30431. - 30432.]
    • CHAPTER 7.5. Seizure and Forfeiture [30435. - 30449.]
    • CHAPTER 8. Administration [30451. - 30459.8.]
    • • ARTICLE 1. Administration [30451. - 30456.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [30458. - 30459.8.]
    • CHAPTER 9. Disposition of Proceeds [30461. - 30462.1.]
    • CHAPTER 10. Violations [30471. - 30483.]
  • 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.]
    • • ARTICLE 1. Imposition of Tax [32151. - 32152.]
      • ARTICLE 2. Presumptions and Exemptions [32171. - 32179.]
    • CHAPTER 5. Tax on Distilled Spirits [32201. - 32214.]
    • • ARTICLE 1. Imposition of Tax [32201. - 32203.]
      • ARTICLE 2. Presumptions and Exemptions [32211. - 32214.]
    • CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220. - 32230.]
    • • ARTICLE 1. Imposition of the Surtax [32220. - 32223.]
      • ARTICLE 2. Disposition of Proceeds [32230. - 32230.]
    • CHAPTER 6. Determinations [32251. - 32313.]
    • • ARTICLE 1. Returns and Payments [32251. - 32258.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [32260. - 32263.]
      • ARTICLE 2. Deficiency Determinations [32271. - 32273.]
      • ARTICLE 3. Determinations if No Return Made [32291. - 32291.]
      • ARTICLE 4. Redeterminations [32301. - 32306.]
      • ARTICLE 5. Jeopardy Determinations [32311. - 32313.]
    • CHAPTER 7. Collection of Tax [32351. - 32390.]
    • • ARTICLE 1. Suit for Tax [32351. - 32352.]
      • ARTICLE 2. Judgment for Tax [32361. - 32364.]
      • ARTICLE 2.5. Warrant for Collection [32365. - 32367.]
      • ARTICLE 3. Seizure and Sale [32371. - 32374.]
      • ARTICLE 4. Miscellaneous [32381. - 32390.]
    • CHAPTER 8. Overpayments and Refunds [32401. - 32440.]
    • • ARTICLE 1. Claim for Refund [32401. - 32407.]
      • ARTICLE 2. Suit for Refund [32411. - 32418.]
      • ARTICLE 3. Recovery of Erroneous Refunds [32431. - 32433.]
      • ARTICLE 4. Cancellations [32440. - 32440.]
    • CHAPTER 9. Administration [32451. - 32476.]
    • • ARTICLE 1. Administration [32451. - 32457.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [32460. - 32476.]
    • CHAPTER 10. Disposition of Proceeds [32501. - 32502.]
    • CHAPTER 11. Violations [32551. - 32557.]
  • PART 15. SUBSCRIPTION TELEVISION [35001. - 35003.]
  • 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 [38351. - 38351.]
    • CHAPTER 5. Determinations [38401. - 38455.]
    • • ARTICLE 1. Returns and Payments [38401. - 38405.]
      • ARTICLE 2. Deficiency Determinations [38411. - 38419.]
      • ARTICLE 3. Determinations if No Return Made [38421. - 38425.]
      • ARTICLE 4. Jeopardy Determinations [38431. - 38435.]
      • ARTICLE 5. Redeterminations [38441. - 38447.]
      • ARTICLE 6. Interest and Penalties [38451. - 38455.]
    • CHAPTER 6. Collection of Taxes [38501. - 38577.]
    • • ARTICLE 1. Security for Tax [38501. - 38505.]
      • ARTICLE 2. Suit for Tax [38511. - 38515.]
      • ARTICLE 3. Judgment for Tax [38521. - 38525.]
      • ARTICLE 4. Priority and Lien of Tax [38531. - 38532.]
      • ARTICLE 5. Warrant for Collection of Tax [38541. - 38543.]
      • ARTICLE 6. Seizure and Sale [38551. - 38554.]
      • ARTICLE 7. Payment on Termination of Business and Successor e™s Liability [38561. - 38565.]
      • ARTICLE 8. Miscellaneous Provisions [38571. - 38577.]
    • CHAPTER 7. Overpayments and Refunds [38601. - 38631.]
    • • ARTICLE 1. Claim for Refund [38601. - 38607.]
      • ARTICLE 2. Suit for Refund [38611. - 38617.]
      • ARTICLE 3. Recovery of Erroneous Refunds [38621. - 38624.]
      • ARTICLE 4. Cancellations [38631. - 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.]
    • • ARTICLE 1. Imposition of Surcharge [40016. - 40025.]
      • ARTICLE 3. Registration [40035. - 40036.]
    • CHAPTER 3. Special Provisions and Exemptions [40041. - 40046.]
    • CHAPTER 4. Determination of Surcharge [40051. - 40105.]
    • • ARTICLE 1. Due and Payable Dates [40051. - 40053.]
      • ARTICLE 2. Returns and Payments [40061. - 40065.]
      • ARTICLE 2.1. Payment by Electronic Funds Transfer [40067. - 40069.]
      • ARTICLE 3. Deficiency Determinations [40071. - 40079.]
      • ARTICLE 4. Determinations If No Return Made [40081. - 40085.]
      • ARTICLE 5. Redeterminations [40091. - 40097.]
      • ARTICLE 6. Interest and Penalties [40101. - 40105.]
    • CHAPTER 5. Overpayments and Refunds [40111. - 40137.]
    • • ARTICLE 1. Claim for Refund [40111. - 40117.]
      • ARTICLE 2. Cancellations [40121. - 40121.]
      • ARTICLE 3. Suit for Refund [40125. - 40131.]
      • ARTICLE 4. Recovery of Erroneous Refunds [40135. - 40137.]
    • CHAPTER 6. Collection of Surcharge [40141. - 40168.]
    • • ARTICLE 1. Suit for Surcharge [40141. - 40145.]
      • ARTICLE 2. Notice to Withhold [40151. - 40156.]
      • ARTICLE 2.5. Priority and Lien of Surcharge [40157. - 40158.]
      • ARTICLE 3. Warrant for Collection [40161. - 40163.]
      • ARTICLE 4. Miscellaneous [40166. - 40168.]
    • CHAPTER 7. Administration [40171. - 40216.]
    • • ARTICLE 1. Regulations, Records and Reports [40171. - 40176.]
      • ARTICLE 2. Disposition of Proceeds [40181. - 40182.]
      • ARTICLE 3. Violations [40186. - 40188.]
      • ARTICLE 4. Notices [40191. - 40191.]
      • ARTICLE 5. The California Taxpayers e™ Bill of Rights [40200. - 40216.]
  • PART 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW [41001. - 41176.]
  • • CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]
    • CHAPTER 2. The Surcharge [41020. - 41041.]
    • • ARTICLE 1. Imposition of the Surcharge [41020. - 41027.]
      • ARTICLE 2. Adjustment of Surcharge Rate [41030. - 41032.]
      • ARTICLE 3. Registration [41040. - 41041.]
    • CHAPTER 3. Special Provisions and Exemptions [41045. - 41049.]
    • CHAPTER 4. Determination of Surcharge [41050. - 41099.]
    • • ARTICLE 1. Due and Payable Dates [41050. - 41056.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [41060. - 41063.]
      • ARTICLE 3. Deficiency Determinations [41070. - 41078.]
      • ARTICLE 4. Determinations if No Return Made [41080. - 41084.]
      • ARTICLE 5. Redeterminations [41085. - 41091.]
      • ARTICLE 6. Interest and Penalties [41095. - 41099.]
    • CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]
    • • ARTICLE 1. Claim for Refund [41100. - 41106.]
      • ARTICLE 2. Cancellations [41107. - 41107.]
      • ARTICLE 3. Suit for Refund [41108. - 41114.]
      • ARTICLE 4. Recovery of Erroneous Refunds [41114.1. - 41114.3.]
    • CHAPTER 6. Collection of Tax [41115. - 41127.8.]
    • • ARTICLE 1. Suit for Tax [41115. - 41119.]
      • ARTICLE 2. Notice to Withhold [41120. - 41123.6.]
      • ARTICLE 2.5. Priority and Lien of Surcharge [41124. - 41124.1.]
      • ARTICLE 3. Warrant for Collection [41125. - 41127.]
      • ARTICLE 4. Miscellaneous [41127.5. - 41127.8.]
    • CHAPTER 7. Administration [41128. - 41176.]
    • • ARTICLE 1. Regulations, Records and Reports [41128. - 41132.]
      • ARTICLE 2. Disposition of Proceeds [41135. - 41142.]
      • ARTICLE 2.5. Violations [41143. - 41143.8.]
      • ARTICLE 3. Notices [41144. - 41144.]
      • ARTICLE 4. Purpose [41150. - 41152.]
      • ARTICLE 5. The California Taxpayers e™ Bill of Rights [41160. - 41176.]
  • PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]
  • • CHAPTER 1. General Provisions and Definitions [43001. - 43013.]
    • CHAPTER 2. The Hazardous Substances Tax [43051. - 43102.]
    • • ARTICLE 1. Imposition of Tax [43051. - 43057.]
      • ARTICLE 2. Registration and Security [43101. - 43102.]
    • CHAPTER 3. Determinations [43151. - 43352.]
    • • ARTICLE 1. Returns and Payments [43151. - 43160.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [43170. - 43173.]
      • ARTICLE 2. Deficiency Determinations [43201. - 43204.]
      • ARTICLE 4. Redeterminations [43301. - 43307.]
      • ARTICLE 5. Jeopardy Determinations [43350. - 43352.]
    • CHAPTER 4. Collection of Tax [43401. - 43449.]
    • • ARTICLE 1. Suit for Tax [43401. - 43402.]
      • ARTICLE 2. Judgment for Tax [43413. - 43414.]
      • ARTICLE 3. Warrant for Collection [43421. - 43423.]
      • ARTICLE 4. Seizure and Sale [43431. - 43434.]
      • ARTICLE 5. Miscellaneous [43441. - 43449.]
    • CHAPTER 5. Overpayments and Refunds [43451. - 43491.]
    • • ARTICLE 1. Claim for Refund [43451. - 43456.]
      • ARTICLE 2. Suit for Refund [43471. - 43478.]
      • ARTICLE 3. Recovery of Erroneous Refunds [43481. - 43484.]
      • ARTICLE 4. Cancellations [43491. - 43491.]
    • CHAPTER 6. Administration [43501. - 43527.]
    • • ARTICLE 1. Administration [43501. - 43506.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [43511. - 43527.]
    • CHAPTER 7. Disposition of Proceeds [43551. - 43555.]
    • CHAPTER 8. Violations [43602. - 43607.]
    • CHAPTER 9. Disclosure of Information [43651. - 43651.]
  • PART 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800. - 43810.]
  • PART 22.5. [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.]
    • • ARTICLE 1. Imposition of Fee [45051. - 45051.]
      • ARTICLE 2. Registration and Security [45101. - 45102.]
    • CHAPTER 3. Determinations [45151. - 45353.]
    • • ARTICLE 1. Reports and Payments [45151. - 45158.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [45160. - 45163.]
      • ARTICLE 2. Deficiency Determinations [45201. - 45203.]
      • ARTICLE 3. Redeterminations [45301. - 45307.]
      • ARTICLE 4. Jeopardy Determinations [45351. - 45353.]
    • CHAPTER 4. Collection of Fee [45401. - 45610.]
    • • ARTICLE 1. Suit for Fee [45401. - 45402.]
      • ARTICLE 2. Judgment for Fee [45451. - 45452.]
      • ARTICLE 3. Warrant for Collection [45501. - 45503.]
      • ARTICLE 4. Seizure and Sale [45551. - 45554.]
      • ARTICLE 5. Miscellaneous [45601. - 45610.]
    • CHAPTER 5. Overpayments and Refunds [45651. - 45801.]
    • • ARTICLE 1. Claim for Refund [45651. - 45656.]
      • ARTICLE 2. Suit for Refund [45701. - 45708.]
      • ARTICLE 3. Recovery of Erroneous Refunds [45751. - 45753.]
      • ARTICLE 4. Cancellations [45801. - 45801.]
    • CHAPTER 6. Administration [45851. - 45872.]
    • • ARTICLE 1. Administration [45851. - 45855.5.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [45856. - 45872.]
    • CHAPTER 7. Disposition of Proceeds [45901. - 45901.]
    • 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.]
    • • ARTICLE 1. Imposition of Fee [46051. - 46054.]
      • ARTICLE 2. Registration [46101. - 46101.]
    • CHAPTER 3. Determinations [46151. - 46357.]
    • • ARTICLE 1. Returns and Payments [46151. - 46159.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [46160. - 46163.]
      • ARTICLE 2. Deficiency Determinations [46201. - 46205.]
      • ARTICLE 3. Determinations If No Return Made [46251. - 46255.]
      • ARTICLE 4. Jeopardy Determinations [46301. - 46303.]
      • ARTICLE 5. Redeterminations [46351. - 46357.]
    • CHAPTER 4. Collection of Fee [46401. - 46466.]
    • • ARTICLE 1. Security for Fee [46401. - 46407.]
      • ARTICLE 2. Suit for Fee [46411. - 46412.]
      • ARTICLE 3. Judgment for Fee [46421. - 46422.]
      • ARTICLE 4. Warrant for Collection [46431. - 46433.]
      • ARTICLE 5. Seizure and Sale [46441. - 46444.]
      • ARTICLE 6. Successor Withholding and Liability [46451. - 46454.]
      • ARTICLE 7. Miscellaneous [46461. - 46466.]
    • CHAPTER 5. Overpayments and Refunds [46501. - 46551.]
    • • ARTICLE 1. Claim for Refund [46501. - 46507.]
      • ARTICLE 2. Suit for Refund [46521. - 46528.]
      • ARTICLE 3. Recovery of Erroneous Refunds [46541. - 46544.]
      • ARTICLE 4. Cancellations [46551. - 46551.]
    • CHAPTER 6. Administration [46601. - 46628.]
    • • ARTICLE 1. General Provisions [46601. - 46606.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [46611. - 46628.]
    • CHAPTER 7. Disposition of Proceeds [46651. - 46653.]
    • CHAPTER 8. Violations [46701. - 46706.]
    • CHAPTER 9. Disclosure of Information [46751. - 46751.]
  • 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.]
    • • ARTICLE 1. Imposition of Fee [50108. - 50108.]
      • ARTICLE 2. Registration and Security [50108.1. - 50108.2.]
    • CHAPTER 3. Determinations [50109. - 50120.3.]
    • • ARTICLE 1. Reports and Payments [50109. - 50112.6.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [50112.7. - 50112.10.]
      • ARTICLE 2. Deficiency Determinations [50113. - 50113.2.]
      • ARTICLE 3. Redeterminations [50114. - 50120.]
      • ARTICLE 4. Jeopardy Determinations [50120.1. - 50120.3.]
    • CHAPTER 4. Collection of Fee [50121. - 50138.8.]
    • • ARTICLE 1. Suit for Fee [50121. - 50122.]
      • ARTICLE 2. Judgment for Fee [50123. - 50124.]
      • ARTICLE 3. Warrant for Collection [50125. - 50127.]
      • ARTICLE 4. Seizure and Sale [50128. - 50131.]
      • ARTICLE 5. Miscellaneous [50132. - 50138.8.]
    • CHAPTER 5. Overpayments and Refunds [50139. - 50151.]
    • • ARTICLE 1. Claim for Refund [50139. - 50142.2.]
      • ARTICLE 2. Suit for Refund [50143. - 50149.]
      • ARTICLE 3. Recovery of Erroneous Refunds [50150. - 50150.5.]
      • ARTICLE 4. Cancellations [50151. - 50151.]
    • CHAPTER 6. Administration [50152. - 50156.18.]
    • • ARTICLE 1. Administration [50152. - 50155.5.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [50156. - 50156.18.]
    • CHAPTER 7. Disposition of Proceeds [50157. - 50158.]
    • CHAPTER 8. Disclosure of Information [50159. - 50162.]
  • PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]
  • • CHAPTER 1. General Provisions and Definitions [55001. - 55004.]
    • CHAPTER 2. Fee [55021. - 55022.]
    • CHAPTER 3. Determinations [55040. - 55103.]
    • • ARTICLE 1. Returns and Payments [55040. - 55046.5.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [55050. - 55053.]
      • ARTICLE 2. Deficiency Determinations [55061. - 55064.]
      • ARTICLE 3. Redeterminations [55081. - 55087.]
      • ARTICLE 4. Jeopardy Determinations [55101. - 55103.]
    • CHAPTER 4. Collection of Fee [55121. - 55211.]
    • • ARTICLE 1. Suit for Fee [55121. - 55122.]
      • ARTICLE 2. Judgment for Fee [55141. - 55142.]
      • ARTICLE 3. Warrant for Collection [55161. - 55163.]
      • ARTICLE 4. Seizure and Sale [55181. - 55184.]
      • ARTICLE 5. Miscellaneous [55201. - 55211.]
    • CHAPTER 5. Overpayments and Refunds [55221. - 55281.]
    • • ARTICLE 1. Claim for Refund [55221. - 55226.]
      • ARTICLE 2. Suit for Refund [55242. - 55248.]
      • ARTICLE 3. Recover of Erroneous Refunds [55261. - 55263.]
      • ARTICLE 4. Cancellations [55281. - 55281.]
    • CHAPTER 6. Administration and Taxpayers e™ Bill of Rights [55301. - 55337.]
    • • ARTICLE 1. Administration [55301. - 55305.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [55321. - 55337.]
    • CHAPTER 7. Violations [55361. - 55365.]
    • CHAPTER 8. Disclosure of Information [55381. - 55381.]
  • 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.]
    • • ARTICLE 1. Definitions [60110. - 60114.]
      • ARTICLE 2. Imposition of Tax [60115. - 60116.]
      • ARTICLE 3. Licenses for Interstate Users [60120. - 60122.]
      • ARTICLE 4. Administrative Provisions [60128. - 60128.]
    • CHAPTER 4.5. International Fuel Tax Agreement [60130. - 60130.]
    • CHAPTER 5. Licenses [60131. - 60190.]
    • • ARTICLE 1. Licenses for Suppliers [60131. - 60135.]
      • ARTICLE 2. License for Exempt Bus Operator [60141. - 60143.]
      • ARTICLE 2.5. License for Government Entity [60146. - 60146.]
      • ARTICLE 3. License for Ultimate Vendor [60151. - 60153.]
      • ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161. - 60163.]
      • ARTICLE 5. Denial of License [60171. - 60173.]
      • ARTICLE 6. Revocation of License [60180. - 60186.]
      • ARTICLE 7. Licensing of Locations [60190. - 60190.]
    • CHAPTER 6. Determinations and Payments [60201. - 60366.]
    • • ARTICLE 1. Returns and Payments [60201. - 60212.]
      • ARTICLE 1.1. Payment by Electronic Funds Transfer [60250. - 60253.]
      • ARTICLE 2. Determination If No Return Made [60301. - 60304.]
      • ARTICLE 3. Deficiency Determinations [60310. - 60317.]
      • ARTICLE 4. Jeopardy Determinations and Weekly Payments [60330. - 60340.]
      • ARTICLE 5. Redeterminations [60350. - 60356.]
      • ARTICLE 6. Payment by Unlicensed Persons [60360. - 60366.]
    • CHAPTER 7. Collection of Tax [60401. - 60495.]
    • • ARTICLE 1. Security for Tax [60401. - 60408.]
      • ARTICLE 2. Suit for Tax [60421. - 60423.]
      • ARTICLE 3. Lien of Tax [60441. - 60445.]
      • ARTICLE 4. Warrant for Collection of Tax [60451. - 60453.]
      • ARTICLE 5. Seizure and Sale [60461. - 60464.]
      • ARTICLE 6. Successor Withholding and Liability [60471. - 60474.]
      • ARTICLE 7. Miscellaneous Provisions [60491. - 60495.]
    • CHAPTER 8. Overpayment and Refunds [60501. - 60581.]
    • • ARTICLE 1. Refunds on Certain Sales and Uses [60501. - 60512.]
      • ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521. - 60525.]
      • ARTICLE 3. Suit for Refund [60541. - 60548.]
      • ARTICLE 4. Recovery of Erroneous Refunds [60561. - 60564.]
      • ARTICLE 5. Cancellations [60581. - 60581.]
    • CHAPTER 9. Administration [60601. - 60637.]
    • • ARTICLE 1. Administration [60601. - 60610.]
      • ARTICLE 2. The California Taxpayers e™ Bill of Rights [60621. - 60637.]
    • CHAPTER 10. Distribution of Proceeds [60651. - 60654.]
    • CHAPTER 11. Violations [60701. - 60709.]