California Revenue And Taxation Code

GENERAL PROVISIONS 1-41 >>

DIVISION 1. PROPERTY TAXATION 50-5911

PART 0.5. IMPLEMENTATION OF ARTICLE XIII?A OF THE CALIFORNIA CONSTITUTION 50-100.96

CHAPTER 1. Base Year Values 50-53.5 >>

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 >>

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 >>

CHAPTER 4. Assessment Appeals 80-81 >>

CHAPTER 5. Taxpayer Reporting 90 >>

CHAPTER 5.5. Property Tax Rates 93 >>

CHAPTER 6. Allocation of Property Tax Revenue 95-100.96

ARTICLE 1. Definitions and Administration 95-95.5 >>

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 99-99.3 >>

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 201-242 >>

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 >>

ARTICLE 6. Assessment Roll 601-623 >>

ARTICLE 7. Information to Other Taxing Agencies 646-649 >>

ARTICLE 8. Appraiser Qualifications 670-673 >>

ARTICLE 8.5. Assessment Analyst Certificates 674-680 >>

ARTICLE 9. Consultant Contracts 681 >>

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 >>

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 3371-3376 >>

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 (NULL)

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 >>

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 >>

ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions 5170 >>

ARTICLE 4. Disputes Over Valuation of State-Assessed Property (NULL)

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 >>

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 >>

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 >>

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’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 >>

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 >>

CHAPTER 8. Administration 7051-7099.1

ARTICLE 1. Administration 7051-7060 >>

ARTICLE 1.5. Public Disclosure of Tax Delinquencies 7063 >>

ARTICLE 2. Tax Amnesty Program 7070-7078 >>

ARTICLE 2.5. Managed Audit Program 7076-7076.4 >>

ARTICLE 3. The California Taxpayers’ Bill of Rights 7080-7099.1 >>

CHAPTER 9. Disposition of Proceeds 7101-7107 >>

CHAPTER 10. Violations 7152-7157 >>

CHAPTER 11. Res Judicata 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 7280-7298

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 >>

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 >>

CHAPTER 2.87. City of Visalia Transactions and Use Tax 7286.44 >>

CHAPTER 2.9. Clearlake Transactions and Use Tax 7286.45 >>

CHAPTER 2.91. Clovis Transactions and Use Tax 7286.48 >>

CHAPTER 2.92. Fort Bragg Transactions and Use Tax 7286.50 >>

CHAPTER 2.93. Woodland Transactions and Use Tax 7286.52 >>

CHAPTER 2.94. San Joaquin County Transactions and Use Tax 7286.55 >>

CHAPTER 2.97. Placerville Transactions and Use Tax 7286.70 >>

CHAPTER 2.98. County Transactions and Use Tax for Library Programs 7286.59 >>

CHAPTER 2.985. West Sacramento Transactions and Use Tax 7286.75 >>

CHAPTER 2.99. Sebastopol Transactions and Use Tax 7286.80 >>

CHAPTER 2.995. San Mateo County Transactions and Use Tax for Parks and Recreation Purposes 7286.90 >>

CHAPTER 2.12. Truckee Transactions and Use Tax 7286.60 >>

CHAPTER 3. Graffiti Prevention Tax 7287-7287.10 >>

CHAPTER 3.5. Local Public Finance 7288.1-7288.6 >>

CHAPTER 3.6. Davis Transactions and Use Tax 7290 >>

CHAPTER 3.7. Local Government Finance in the County of Alameda 7291-7292 >>

CHAPTER 3.8. Local Government Finance in the City of El Cerrito 7293-7294 >>

CHAPTER 3.9. Local Government Finance in the County of San Mateo 7295-7296 >>

CHAPTER 3.91. Local Government Finance in the County of Monterey 7297-7298 >>

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 >>

ARTICLE 5. Disposition of Proceeds 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 >>

ARTICLE 3. License for Pipeline Operator, Train Operator, and Vessel Operator 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 >>

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 >>

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 >>

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 >>

CHAPTER 8. Administration 8251-8277

ARTICLE 1. Administration 8251-8258.4 >>

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 8401-8407 >>

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 >>

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 >>

CHAPTER 7. Administration 9251-9278

ARTICLE 1. Administration 9251-9259.4 >>

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 >>

CHAPTER 2. The International Fuel Tax Agreement 9405-9433

ARTICLE 1. Construction 9405-9407 >>

ARTICLE 2. Definitions 9410-9411 >>

ARTICLE 3. Annual Fees 9420 >>

ARTICLE 4. Administration 9425 >>

ARTICLE 5. IFTA Disclosure 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 5.6. LOCAL VEHICLE LICENSE FEE SURCHARGE 11151-11156 >>

PART 5.7. VOTER-APPROVED LOCAL ASSESSMENT 11160-11167 >>

PART 6. PRIVATE RAILROAD CAR TAX 11201-11702

CHAPTER 1. General Provisions and Definitions 11201-11206 >>

CHAPTER 2. Assessments 11251-11354

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’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 12001-12009 >>

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 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 >>

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 >>

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 >>

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 >>

ARTICLE 2. Lien of Tax 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 >>

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 >>

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 >>

ARTICLE 2. Lien of Tax 16810 >>

ARTICLE 3. Writ of Execution 16820-16821 >>

ARTICLE 4. Miscellaneous 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 >>

CHAPTER 6. Court Jurisdiction and Procedure Generally 16880-16890

ARTICLE 1. Court Jurisdiction 16880-16881 >>

ARTICLE 2. Court Procedure Generally 16890 >>

CHAPTER 7. Administration 16900-16911

ARTICLE 1. Generally 16900-16905 >>

ARTICLE 2. Inspection of Records 16910-16911 >>

CHAPTER 8. Disposition of Proceeds 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 (NULL)

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 17321-17323 >>

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 >>

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. Tax on Limited Partnerships 17935-17937 >>

CHAPTER 10.6. Tax and Fees on Limited Liability Companies 17941-17947 >>

CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships 17948-17948.3 >>

CHAPTER 11. Gross Income of Nonresidents 17951-17955 >>

CHAPTER 12. Credit for Taxes Paid 18001-18011 >>

CHAPTER 13. Gain or Loss on Disposition of Property 18031-18044 >>

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 18701-18901.3

ARTICLE 1. State Children’s Trust Fund 18701-18705 >>

ARTICLE 3.5. California Senior Legislature Fund 18725-18729 >>

ARTICLE 5. Fish and Game Preservation Fund 18741-18744 >>

ARTICLE 5.1. California Beach and Coastal Enhancement Account 18745-18748 >>

ARTICLE 5.6. California Sea Otter Fund 18754-18754.3 >>

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 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 10. Child Victims of Human Trafficking Fund 18809-18809.3 >>

ARTICLE 13.51. California Sexual Violence Victim Services Fund 18846-18846.3 >>

ARTICLE 14. Emergency Food Assistance Program Fund 18851-18855 >>

ARTICLE 15. California Cancer Research Fund 18861-18864 >>

ARTICLE 16. General Provisions 18871-18872 >>

ARTICLE 19. Keep Arts in Schools Fund 18891-18894 >>

ARTICLE 20. School Supplies for Homeless Children Fund 18895-18898 >>

ARTICLE 21. State Parks Protection Fund 18900.1-18900.4 >>

ARTICLE 22. Habitat for Humanity Fund 18900.20-18900.26 >>

ARTICLE 23. Prevention of Animal Homelessness and Cruelty Fund 18901-18901.3 >>

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 >>

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 >>

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 >>

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 >>

CHAPTER 9. Violations 19701-19722 >>

CHAPTER 9.1. Tax Amnesty 19730-19738 >>

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 >>

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 23151-23156 >>

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 >>

CHAPTER 3.5. Tax Credits 23604-23695 >>

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 >>

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 24341-24383 >>

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 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 24961-24966.2 >>

ARTICLE 4.5. Capital Gains and Losses 24990-24995 >>

ARTICLE 5. Wash Sales of Stock or Securities 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 >>

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 >>

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 >>

CHAPTER 7. Requirements for Transporters 30431-30432 >>

CHAPTER 7.5. Seizure and Forfeiture 30435-30449 >>

CHAPTER 8. Administration 30451-30459.8

ARTICLE 1. Administration 30451-30457.4 >>

ARTICLE 2. The California Taxpayers’ Bill of Rights 30458-30459.8 >>

CHAPTER 9. Disposition of Proceeds 30461-30462.1 >>

CHAPTER 10. Violations 30471-31020 >>

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 >>

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 >>

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 >>

CHAPTER 9. Administration 32451-32476

ARTICLE 1. Administration 32451-32458.4 >>

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 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 >>

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’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 >>

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 40067-40069.5 >>

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 >>

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 40171-40177.4 >>

ARTICLE 2. Disposition of Proceeds 40181-40182 >>

ARTICLE 3. Violations 40186-40188 >>

ARTICLE 4. Notices 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 41030-41033 >>

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 >>

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 41128-41133.4 >>

ARTICLE 2. Disposition of Proceeds 41135-41142 >>

ARTICLE 2.5. Violations 41143-41143.8 >>

ARTICLE 3. Notices 41144 >>

ARTICLE 4. Purpose 41150-41152 >>

ARTICLE 5. The California Taxpayers’ Bill of Rights 41160-41176 >>

PART 21. Prepaid Mobile Telephony Services Surcharge Collection Act 42001-42024

CHAPTER 1. General Provisions and Definitions 42001-42004 >>

CHAPTER 2. The Prepaid Mobile Telephony Services Surcharge 42010-42018 >>

CHAPTER 3. Administration 42020-42024 >>

PART 21.1. Local Prepaid Mobile Telephony Services Collection Act 42100-42111 >>

PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651

CHAPTER 1. General Provisions and Definitions 43001-43013 >>

CHAPTER 2. The Hazardous Substances Tax 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 >>

CHAPTER 6. Administration 43501-43527

ARTICLE 1. Administration 43501-43507.4 >>

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 >>

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 >>

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 45751-45754 >>

ARTICLE 4. Cancellations 45801 >>

CHAPTER 6. Administration 45851-45872

ARTICLE 1. Administration 45851-45855.6.4 >>

ARTICLE 2. The California Taxpayers’ Bill of Rights 45856-45872 >>

CHAPTER 7. Disposition of Proceeds 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 >>

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 >>

CHAPTER 6. Administration 46601-46628

ARTICLE 1. General Provisions 46601-46607.4 >>

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 >>

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 >>

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 >>

CHAPTER 6. Administration 50152-50156.18

ARTICLE 1. Administration 50152-50155.6.4 >>

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 55121-55211

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 >>

CHAPTER 6. Administration and Taxpayers’ Bill of Rights 55301-55337

ARTICLE 1. Administration 55301-55306.4 >>

ARTICLE 2. The California Taxpayers’ Bill of Rights 55321-55337 >>

CHAPTER 7. Violations 55361-55365 >>

CHAPTER 8. Disclosure of Information 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 >>

CHAPTER 4.5. International Fuel Tax Agreement 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 >>

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 >>

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 >>

CHAPTER 9. Administration 60601-60637

ARTICLE 1. Administration 60601-60611.4 >>

ARTICLE 2. The California Taxpayers’ Bill of Rights 60621-60637 >>

CHAPTER 10. Distribution of Proceeds 60651-60654 >>

CHAPTER 11. Violations 60701-60709 >>