Revenue and Taxation Code

general provisions

Sections 1–38

parts 0.5–14

0.5	Implementation of Article Xiii?a of the California Constitution
1	General Provisions
2	Assessment
3	Equalization
3.5	Districts Located in More Than One County: Alternate Method of Computing Levies on Basis of Tentative Full Values
4	Levy of Tax
5	Collection of Taxes
6	Tax Sales
7	Redemption
7.5	Tax Certificates
8	Distribution
9	Corrections, Cancellations, and Refunds
10	Aircraft Assessment and Taxation
12	Taxation of Racehorses
13	Taxation of Manufactured Homes
14	Property Taxpayers' Bill of Rights

parts 1–31

1	Sales and Use Taxes
1.5	Uniform Local Sales and Use Taxes
1.55	Motor Carriers
1.6	Transactions and Use Taxes
1.7	Additional Local Taxes
2	Motor Vehicle Fuel Tax Law
3	Use Fuel Tax
3.5	Fuel Tax Agreements
4	Local Motor Vehicle Fuel Taxation
5	Vehicle License Fee
5.5	Local Vehicle License Fees
5.5	Local Vehicle License Fee Surcharge
6	Private Railroad Car Tax
6.7	Documentary Transfer Tax Act
7	Insurance Taxation
7.5	Nonadmitted Insurance Tax
8	Prohibition of Gift and Death Taxes
9.5	Generation Skipping Transfer Tax
10	Personal Income Tax
10.2	Administration of Franchise and Income Tax Laws
10.3	Earned Income Tax Credit Information Act
10.5	Senior Citizens Property Tax Assistance and Postponement Law
10.7	Taxpayers' Bill of Rights
11	Corporation Tax Law
13	Cigarette Tax
14	Alcoholic Beverage Tax
15	Subscription Television
16	Rapid Transit Planning
18	Multistate Tax Compact
18.5	Timber Yield Tax
19	Energy Resources Surcharge Law
20	Emergency Telephone Users Surcharge Law
22	Hazardous Substances Tax Law
22.1	Hazardous Spill Prevention Fee Law
23	Integrated Waste Management Fee Law
24	Oil Spill Response, Prevention, and Administration Fees
26	Underground Storage Tank Maintenance Fee Law
30	Fee Collection Procedures Law
31	Diesel Fuel Tax Law