You are here: California / Revenue and Taxation Code - RTC


GENERAL PROVISIONS
DIVISION 1. PROPERTY TAXATION [50. - 5911.]
     PART 0.5. IMPLEMENTATION OF ARTICLE XIII?A OF THE CALIFORNIA CONSTITUTION [50. - 100.95.]
          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. - 100.95.]
               ARTICLE 1. Definitions and Administration [95. - 95.4.]
               ARTICLE 2. Basic Revenue Allocations [96. - 96.81.]
               ARTICLE 3. Revenue Allocation Shifts for Education [97. - 97.80.]
               ARTICLE 4. Tax Equity Allocations for Certain Cities [98. - 98.1.]
               ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99. - 99.2.]
               ARTICLE 6. Miscellaneous Provisions [100. - 100.95.]
     PART 1. GENERAL PROVISIONS [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’ 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’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. - 60708.]
     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. - 6095.]
               ARTICLE 1. Imposition of Tax [6051. - 6055.]
               ARTICLE 2. Permits [6066. - 6077.]
               ARTICLE 3. Presumptions and Resale Certificates [6091. - 6095.]
          CHAPTER 3. The Use Tax [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. - 6411.]
               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. - 6832.6.]
               ARTICLE 1. Security for Tax [6701. - 6704.]
               ARTICLE 2. Suit for Tax [6711. - 6715.]
               ARTICLE 3. Judgment for Tax [6736. - 6740.]
               ARTICLE 4. Priority and Lien of Tax [6756. - 6757.]
               ARTICLE 5. Warrant for Collection of Tax [6776. - 6778.]
               ARTICLE 6. Seizure and Sale [6796. - 6799.]
               ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811. - 6815.]
               ARTICLE 8. Miscellaneous Provisions [6826. - 6832.6.]
          CHAPTER 7. Overpayments and Refunds [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 2.5. Managed Audit Program [7076. - 7076.4.]
               ARTICLE 1.5. Public Disclosure of Tax Delinquencies [7063. - 7063.]
               ARTICLE 2. Tax Amnesty Program [7070. - 7078.]
               ARTICLE 3. The California Taxpayers’ Bill of Rights [7080. - 7099.1.]
          CHAPTER 9. Disposition of Proceeds [7101. - 7107.]
          CHAPTER 10. Violations [7152. - 7156.]
          CHAPTER 11. Res Judicata [7176. - 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. - 7290.]
          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.]
     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’ Bill of Rights [8260. - 8277.]
          CHAPTER 9. Records [8301. - 8304.]
          CHAPTER 10. Distribution of Proceeds [8351. - 8360.]
          CHAPTER 11. Violations [8401. - 8406.]
          CHAPTER 12. Metropolitan Transportation Commission [8500. - 8526.]
     PART 3. USE FUEL TAX [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. - 9033.5.]
               ARTICLE 1. Security for Tax [8951. - 8958.]
               ARTICLE 2. Suit for Tax [8971. - 8973.]
               ARTICLE 3. Lien of Tax [8991. - 8996.]
               ARTICLE 3.5. Warrant for Collection of Tax [9001. - 9003.]
               ARTICLE 4. Seizure and Sale [9011. - 9014.]
               ARTICLE 4.5. Successor Withholding and Liability [9021. - 9024.]
               ARTICLE 5. Miscellaneous Provisions [9031. - 9033.5.]
          CHAPTER 6. Overpayments and Refunds [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’ 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 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. - 11533.]
               ARTICLE 1. Security for Tax [11451. - 11453.]
               ARTICLE 2. Suit for Tax [11471. - 11475.]
               ARTICLE 3. Lien of Tax [11491. - 11496.]
               ARTICLE 4. Warrant for Collection of Tax [11501. - 11503.]
               ARTICLE 5. Seizure and Sale [11511. - 11514.]
               ARTICLE 6. Payment on Termination of Business and Successor’s Liability [11521. - 11524.]
               ARTICLE 7. Miscellaneous Provisions [11531. - 11533.]
          CHAPTER 5. Overpayments and Refunds [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. - 12009.]
               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 ThanOcean 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’ 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.]
          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. - 18409.]
               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 [18701. - 18886.]
               ARTICLE 1. National World War II Veterans Memorial Funding [18701. - 18704.]
               ARTICLE 1.5. California Military Family Relief Fund [18705. - 18709.]
               ARTICLE 2. State Children’s Trust Fund [18711. - 18716.]
               ARTICLE 3. California Fund for Senior Citizens [18721. - 18724.]
               [ARTICLE 4. Designations for the Veterans Memorial Account] [18731. - 18731.]
               ARTICLE 5. Fish and Game Preservation Fund [18741. - 18744.]
               ARTICLE 5.5. California Sea Otter Fund [18750. - 18753.]
               ARTICLE 5.7. Municipal Shelter Spay-Neuter Fund [18755. - 18755.3.]
               ARTICLE 6. California Alzheimer’s Disease and Related Research Fund [18761. - 18766.]
               ARTICLE 7. Designations to the California Seniors Special Fund [18771. - 18773.]
               ARTICLE 8. Designations to the California Breast Cancer Research Fund [18791. - 18796.]
               ARTICLE 8.5. California Ovarian Cancer Research Fund [18797. - 18797.5.]
               ARTICLE 9. Designations to the California Firefighters’ Memorial Fund [18801. - 18804.]
               ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Fund [18805. - 18808.]
               ARTICLE 11.5. Veterans’ Quality of Life Fund [18825. - 18830.]
               ARTICLE 12. Asthma and Lung Disease Research Fund [18831. - 18835.]
               ARTICLE 12.5. Lupus Foundation of America, California Chapters Fund [18836. - 18840.]
               ARTICLE 13. California Missions Foundation Fund [18841. - 18844.]
               ARTICLE 13.51. California Sexual Violence Victim Services Fund [18846. - 18846.3.]
               ARTICLE 13.52. California Colorectal Cancer Prevention Fund [18847. - 18847.3.]
               ARTICLE 14. Emergency Food Assistance Program Fund [18851. - 18855.]
               ARTICLE 15. California Cancer Research Fund [18861. - 18864.]
               ARTICLE 16. General Provisions [18871. - 18872.]
               ARTICLE 17. ALS/Lou Gehrig’s Disease Research Fund [18881. - 18886.]
          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. - 19290.1.]
               ARTICLE 1. Judgment for Tax [19201. - 19209.]
               ARTICLE 2. Lien of Tax [19221. - 19226.]
               ARTICLE 3. Warrant for Collection of Tax [19231. - 19236.]
               ARTICLE 4. Miscellaneous Provisions [19251. - 19264.]
               ARTICLE 5. Collection of Child Support [19270. - 19276.]
               ARTICLE 5.5. Collection of Amounts Imposed by a Court [19280. - 19283.]
               ARTICLE 6. Collections for the Department of Industrial Relations [19290. - 19290.1.]
          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. - 19570.]
               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. - 19721.]
          CHAPTER 9.1. Tax Amnesty [19730. - 19738.]
          CHAPTER 9.5. Tax Shelters [19751. - 19778.]
          CHAPTER 9.5. Tax Shelters [19751. - 19778.]
          CHAPTER 10. Res Judicata [19801. - 19802.]
     PART 10.3. EARNED INCOME TAX CREDIT INFORMATION ACT [19850. - 19854.]
     PART 10.5. 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 10.7. 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. - 23685.]
          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. - 24327.]
               ARTICLE 1. Definitions [24271. - 24276.]
               ARTICLE 2. Exclusions [24301. - 24315.]
               ARTICLE 3. Other Exclusions [24320. - 24327.]
          CHAPTER 7. Net Income [24341. - 24449.]
               ARTICLE 1. Deductions [24341. - 24384.5.]
               ARTICLE 2. Special Deductions [24401. - 24416.10.]
               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. - 24900.]
          CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]
               ARTICLE 1. Computation of Gain or Loss [24901. - 24905.5.]
               ARTICLE 2. Basis for Computation of Gain or Loss [24911. - 24919.]
               ARTICLE 3. Nontaxable Exchanges [24941. - 24956.]
               ARTICLE 4. Special Rules for Basis [24961. - 24989.]
               ARTICLE 4.5. Capital Gains and Losses [24990. - 24995.]
               ARTICLE 5. Wash Sales of Stock or Securities [24998. - 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. - 30482.]
          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. - 30165.1.]
               ARTICLE 2. Sale to Distributors [30166. - 30172.]
               ARTICLE 3. Determinations [30173. - 30175.]
               ARTICLE 4. Refunds [30176. - 30179.1.]
               ARTICLE 5. Other Provisions Applicable [30180. - 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. - 30354.5.]
               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’ Bill of Rights [30458. - 30459.8.]
          CHAPTER 9. Disposition of Proceeds [30461. - 30462.1.]
          CHAPTER 10. Violations [30471. - 30482.]
     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. - 32389.5.]
               ARTICLE 1. Suit for Tax [32351. - 32352.]
               ARTICLE 2. Judgment for Tax [32361. - 32364.]
               ARTICLE 2.5. Warrant for Collection [32365. - 32367.]
               ARTICLE 3. Seizure and Sale [32371. - 32374.]
               ARTICLE 4. Miscellaneous [32381. - 32389.5.]
          CHAPTER 8. Overpayments and Refunds [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’ Bill of Rights [32460. - 32476.]
          CHAPTER 10. Disposition of Proceeds [32501. - 32502.]
          CHAPTER 11. Violations [32551. - 32557.]
     PART 15. SUBSCRIPTION TELEVISION [35001. - 35003.]
     PART 16. RAPID TRANSIT PLANNING [36000. - 36080.]
          ARTICLE 1. General Provisions [36000. - 36002.]
          ARTICLE 2. County Property Taxes [36010. - 36010.]
          ARTICLE 3. Vehicle License Fees [36020. - 36025.]
          ARTICLE 4. Licensing Parking Lots [36060. - 36060.]
          ARTICLE 5. Limitation on Contribution by County [36080. - 36080.]
     PART 18. MULTISTATE TAX COMPACT [38001. - 38021.]
          ARTICLE 1. Enactment of Compact [38001. - 38001.]
          ARTICLE 2. Text of Compact [38006. - 38006.]
          ARTICLE 3. State Representation [38011. - 38014.]
          ARTICLE 4. Interstate Audits [38021. - 38021.]
     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. - 38576.]
               ARTICLE 1. Security for Tax [38501. - 38505.]
               ARTICLE 2. Suit for Tax [38511. - 38515.]
               ARTICLE 3. Judgment for Tax [38521. - 38525.]
               ARTICLE 4. Priority and Lien of Tax [38531. - 38532.]
               ARTICLE 5. Warrant for Collection of Tax [38541. - 38543.]
               ARTICLE 6. Seizure and Sale [38551. - 38554.]
               ARTICLE 7. Payment on Termination of Business and Successor’s Liability [38561. - 38565.]
               ARTICLE 8. Miscellaneous Provisions [38571. - 38576.]
          CHAPTER 7. Overpayments and Refunds [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. - 40167.5.]
               ARTICLE 1. Suit for Surcharge [40141. - 40145.]
               ARTICLE 2. Notice to Withhold [40151. - 40156.]
               ARTICLE 2.5. Priority and Lien of Surcharge [40157. - 40158.]
               ARTICLE 3. Warrant for Collection [40161. - 40163.]
               ARTICLE 4. Miscellaneous [40166. - 40167.5.]
          CHAPTER 7. Administration [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’ 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. - 41127.7.]
               ARTICLE 1. Suit for Tax [41115. - 41119.]
               ARTICLE 2. Notice to Withhold [41120. - 41123.6.]
               ARTICLE 2.5. Priority and Lien of Surcharge [41124. - 41124.1.]
               ARTICLE 3. Warrant for Collection [41125. - 41127.]
               ARTICLE 4. Miscellaneous [41127.5. - 41127.7.]
          CHAPTER 7. Administration [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’ 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. - 43448.5.]
               ARTICLE 1. Suit for Tax [43401. - 43402.]
               ARTICLE 2. Judgment for Tax [43413. - 43414.]
               ARTICLE 3. Warrant for Collection [43421. - 43423.]
               ARTICLE 4. Seizure and Sale [43431. - 43434.]
               ARTICLE 5. Miscellaneous [43441. - 43448.5.]
          CHAPTER 5. Overpayments and Refunds [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’ 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. - 45609.5.]
               ARTICLE 1. Suit for Fee [45401. - 45402.]
               ARTICLE 2. Judgment for Fee [45451. - 45452.]
               ARTICLE 3. Warrant for Collection [45501. - 45503.]
               ARTICLE 4. Seizure and Sale [45551. - 45554.]
               ARTICLE 5. Miscellaneous [45601. - 45609.5.]
          CHAPTER 5. Overpayments and Refunds [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’ 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. - 46464.5.]
               ARTICLE 1. Security for Fee [46401. - 46407.]
               ARTICLE 2. Suit for Fee [46411. - 46412.]
               ARTICLE 3. Judgment for Fee [46421. - 46422.]
               ARTICLE 4. Warrant for Collection [46431. - 46433.]
               ARTICLE 5. Seizure and Sale [46441. - 46444.]
               ARTICLE 6. Successor Withholding and Liability [46451. - 46454.]
               ARTICLE 7. Miscellaneous [46461. - 46464.5.]
          CHAPTER 5. Overpayments and Refunds [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’ 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. - 50138.7.]
               ARTICLE 1. Suit for Fee [50121. - 50122.]
               ARTICLE 2. Judgment for Fee [50123. - 50124.]
               ARTICLE 3. Warrant for Collection [50125. - 50127.]
               ARTICLE 4. Seizure and Sale [50128. - 50131.]
               ARTICLE 5. Miscellaneous [50132. - 50138.7.]
          CHAPTER 5. Overpayments and Refunds [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’ 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. - 55209.5.]
               ARTICLE 1. Suit for Fee [55121. - 55122.]
               ARTICLE 2. Judgment for Fee [55141. - 55142.]
               ARTICLE 3. Warrant for Collection [55161. - 55163.]
               ARTICLE 4. Seizure and Sale [55181. - 55184.]
               ARTICLE 5. Miscellaneous [55201. - 55209.5.]
          CHAPTER 5. Overpayments and Refunds [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’ Bill of Rights [55301. - 55337.]
               ARTICLE 1. Administration [55301. - 55305.]
               ARTICLE 2. The California Taxpayers’ Bill of Rights [55321. - 55337.]
          CHAPTER 7. Violations [55361. - 55365.]
          CHAPTER 8. Disclosure of Information [55381. - 55381.]
     PART 31. DIESEL FUEL TAX LAW [60001. - 60708.]
          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. - 60493.5.]
               ARTICLE 1. Security for Tax [60401. - 60408.]
               ARTICLE 2. Suit for Tax [60421. - 60423.]
               ARTICLE 3. Lien of Tax [60441. - 60445.]
               ARTICLE 4. Warrant for Collection of Tax [60451. - 60453.]
               ARTICLE 5. Seizure and Sale [60461. - 60464.]
               ARTICLE 6. Successor Withholding and Liability [60471. - 60474.]
               ARTICLE 7. Miscellaneous Provisions [60491. - 60493.5.]
          CHAPTER 8. Overpayment and Refunds [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’ Bill of Rights [60621. - 60637.]
          CHAPTER 10. Distribution of Proceeds [60651. - 60654.]
          CHAPTER 11. Violations [60701. - 60708.]


Search this site:
Custom Search


Copyright 2009-2015. No claims made to original government works.