2007 California Revenue and Taxation Code


  GENERAL PROVISIONS ...................................................   1-38
   DIVISION 1.  PROPERTY TAXATION
    PART 0.5.  IMPLEMENTATION OF ARTICLE XIIIA OF THE CALIFORNIA
               CONSTITUTION
     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
      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 ...................................... 75.20-75.23
      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
      Article 1.  Definitions and Administration ...................... 95-95.4
      Article 2.  Basic Revenue Allocations .......................... 96-96.81
      Article 3.  Revenue Allocation Shifts for Education ............ 97-97.78
      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
     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
     CHAPTER 1.  TAXATION BASE
      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
      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 9.  Consultant Contracts .................................    674
     CHAPTER 4.  ASSESSMENT BY STATE BOARD OF EQUALIZATION
                 GENERALLY
      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
      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
     CHAPTER 1.  EQUALIZATION BY COUNTY BOARD OF EQUALIZATION
      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
      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
     CHAPTER 1.  DETERMINATION OF TAX ............................. 2151-2152.5
     CHAPTER 2.  EFFECT OF TAX ...................................... 2186-2196
     CHAPTER 3.  REIMBURSEMENT FOR COSTS MANDATED BY THE STATE
      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
     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
      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
      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
     CHAPTER 1.  PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE
      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
      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
      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
     CHAPTER 1.  REDEMPTION GENERALLY ............................... 4101-4116
     CHAPTER 2.  REDEMPTION OF PART OF ASSESSMENT
      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
      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
     CHAPTER 1.  GENERAL DEFINITIONS ................................ 4501-4505
     CHAPTER 2.  AUTHORIZATION AND ADMINISTRATION ................... 4511-4513
     CHAPTER 3.  SALE OF TAX CERTIFICATES ........................... 4521-4531
    PART 8.  DISTRIBUTION
     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
     CHAPTER 1.  GENERAL PROVISIONS ................................. 4801-4808
     CHAPTER 2.  CORRECTIONS
      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
      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
      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
    PART 10.  AIRCRAFT ASSESSMENT AND TAXATION
     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
     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
     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
    PART 1.  SALES AND USE TAXES
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ................. 6001-6024
     CHAPTER 1.5.  STREAMLINED SALES TAX PROJECT .................... 6025-6031
     CHAPTER 2.  THE SALES TAX
      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
      Article 1.  Imposition of Tax ................................. 6201-6207
      Article 2.  Registration .........................................   6226
      Article 3.  Presumptions and Resale Certificates .............. 6241-6249
     CHAPTER 3.3.  VEHICLE SMOG IMPACT FEE .............................   6263
     CHAPTER 3.5.  VEHICLES, VESSELS AND AIRCRAFT
      Article 1.  Definitions ....................................... 6271-6277
      Article 2.  Special Exemptions ................................ 6281-6285
      Article 3.  Auxiliary Collection Provisions ................... 6291-6294
     CHAPTER 4.  EXEMPTIONS
      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
      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
      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
      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
      Article 1.  Administration .................................... 7051-7060
      Article 1.5.  Public Disclosure of Tax Delinquencies
      Article 2.5.  Managed Audit Program ......................... 7076-7076.5
      Article 1.5.  Public Disclosure of Tax Delinquencies .............   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
    PART 1.5.  UNIFORM LOCAL SALES AND USE TAXES
     CHAPTER 1.  GENERAL PROVISIONS ................................. 7200-7212
     CHAPTER 2.  BRADLEY-BURNS BILL OF RIGHTS ....................... 7221-7226
    PART 1.55.  MOTOR CARRIERS
     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
     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
     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 3.5.  LOCAL PUBLIC FINANCE ......................... 7288.1-7288.6
     CHAPTER 3.6.  DAVIS TRANSACTIONS AND USE TAX ......................   7290
    PART 2.  MOTOR VEHICLE FUEL TAX LAW
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ................. 7301-7345
     CHAPTER 2.  IMPOSITION OF TAX .................................. 7360-7373
     CHAPTER 2.5.  AIRCRAFT JET FUEL TAX
      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
      Article 1.  License for Supplier .............................. 7451-7453
      Article 2.  License for Industrial User ..........................   7460
      Article 3.  License for Pipeline 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
      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
      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
      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
      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
     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
      Article 1.  User .............................................. 8701-8708
      Article 2.  Vendor ............................................ 8711-8716
     CHAPTER 3.5.  COLLECTION OF TAX BY VENDOR
      Article 1.  Collection of Tax by Vendor ....................... 8732-8735
     CHAPTER 4.  DETERMINATIONS
      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
      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
      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
      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
     CHAPTER 1.  FUEL TAX AGREEMENTS ...................................   9401
     CHAPTER 2.  THE INTERNATIONAL FUEL TAX AGREEMENT
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 10701-10706
     CHAPTER 2.  IMPOSITION OF FEE
      Article 1.  Computation of Fee .............................. 10751-10760
      Article 1.5.  Trailer Coaches ............................... 10766-10770
      Article 2.  Exemptions ...................................... 10781-10789
     CHAPTER 3.  COLLECTIONS AND REFUNDS
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 11201-11206
     CHAPTER 2.  ASSESSMENTS
      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
      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
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 11901-11903
     CHAPTER 2.  AUTHORIZATION FOR TAX ............................ 11911-11913
     CHAPTER 3.  EXEMPTIONS ....................................... 11921-11930
     CHAPTER 4.  ADMINISTRATION ................................... 11931-11934
    PART 7.  INSURANCE TAXATION
     CHAPTER 1.  GENERAL PROVISIONS
      Article 1.  Definitions ..................................... 12001-12008
     CHAPTER 2.  OCEAN MARINE INSURANCE
      Article 1.  Definitions ..................................... 12071-12078
      Article 2.  Basis of Tax for Ocean Marine Insurance ......... 12101-12107
     CHAPTER 3.  ALL INSURANCE OTHER THAN OCEAN MARINE
      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 5.  Prepayments ..................................... 12251-12260
     CHAPTER 3.5.  RETALIATORY TAXES, LICENSES AND FEES ........... 12281-12289
     CHAPTER 4.  ASSESSMENT AND EFFECT OF TAX
      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
      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
      Article 1.  Revocation of Certificate of Authority .......... 12801-12803
      Article 2.  Suspended Corporate Insurers .................... 12832-12834
     CHAPTER 7.  CANCELLATIONS AND REFUNDS
      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
     CHAPTER 1.  IMPOSITION OF TAX ................................ 13301-13304
     CHAPTER 2.  DEFINITIONS ...................................... 13401-13411
     CHAPTER 3.  RETURNS
      Article 1.  Estate Tax Return ............................... 13501-13504
      Article 2.  Penalties ............................................  13510
     CHAPTER 4.  DEFICIENCY DETERMINATION ......................... 13516-13520
     CHAPTER 5.  PAYMENT OF TAX
      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
      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
      Article 1.  Court Jurisdiction .............................. 14000-14002
      Article 2.  Court Procedure Generally ....................... 14010-14013
     CHAPTER 9.  ADMINISTRATION
      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
     CHAPTER 1.  DEFINITIONS ...................................... 16700-16704
     CHAPTER 2.  IMPOSITION OF THE TAX
      Article 1.  Tax Imposed ..........................................  16710
      Article 2.  Returns ......................................... 16720-16722
      Article 3.  Deficiency Determination ........................ 16730-16734
     CHAPTER 3.  PAYMENT OF TAX
      Article 1.  Generally ....................................... 16750-16753
      Article 2.  Interest and Penalties .......................... 16760-16761
     CHAPTER 4.  COLLECTION OF TAX
      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
      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
      Article 1.  Court Jurisdiction .............................. 16880-16881
      Article 2.  Court Procedure Generally ............................  16890
     CHAPTER 7.  ADMINISTRATION
      Article 1.  Generally ....................................... 16900-16905
      Article 2.  Inspection of Records ........................... 16910-16911
     CHAPTER 8.  DISPOSITION OF PROCEEDS ...............................  16950
    PART 10.  PERSONAL INCOME TAX
     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
      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
      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.  REAL ESTATE MORTGAGE INVESTMENT CONDUITS
     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
     CHAPTER 1.  GENERAL PROVISIONS
      Article 1.  General Application ............................. 18401-18409
      Article 2.  Continuity with Prior Law ....................... 18412-18417
     CHAPTER 2.  RETURNS
      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
      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
      Article 5.  Fish and Game Preservation Fund ................. 18741-18744
      Article 5.5.  California Sea Otter Fund ..................... 18750-18753
      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 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 13.5.  California Prostate Cancer Research Fund ... 18845-18845.3
      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 16.  General Provisions ............................. 18871-18872
     CHAPTER 4.  PAYMENTS AND ASSESSMENTS
      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
      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
      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
      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
      Article 1.  Transfers to General Fund ....................... 19601-19607
      Article 2.  Tax Relief and Refund Account ........................  19611
     CHAPTER 9.  VIOLATIONS ....................................... 19701-19721
     CHAPTER 9.1.  TAX AMNESTY .................................... 19730-19738
     CHAPTER 9.2.  TAX AMNESTY 2009 ............................... 19740-19747
     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
     CHAPTER 1.  SENIOR CITIZENS HOMEOWNERS AND RENTERS PROPERTY
                 TAX ASSISTANCE LAW
      Article 1.  General Provisions and Definitions .............. 20501-20514
      Article 2.  Computations .................................... 20541-20544
      Article 3.  Claims .......................................... 20561-20564
     CHAPTER 2.  PROPERTY TAX POSTPONEMENT
      Article 1.  General Provisions and Definitions .............. 20581-20586
      Article 2.  Postponement .................................... 20601-20605
      Article 3.  Claims .......................................... 20621-20622
     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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS
      Article 1.  General Provisions .............................. 23001-23004
      Article 2.  Definitions ..................................... 23030-23060
     CHAPTER 2.  THE CORPORATION FRANCHISE TAX
      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
      Article 1.  Imposition of Tax ............................... 23501-23504
      Article 2.  Cessation of Activities ..............................  23561
      Article 3.  Suspensions
     CHAPTER 3.5.  TAX CREDITS .................................... 23604-23663
     CHAPTER 4.  EXEMPT CORPORATIONS
      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
      Article 1.  Definitions ..................................... 24271-24276
      Article 2.  Exclusions ...................................... 24301-24315
      Article 3.  Other Exclusions ................................ 24320-24327
     CHAPTER 7.  NET INCOME
      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.
      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
      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
      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
     CHAPTER 17.  ALLOCATION OF INCOME
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 30001-30019
     CHAPTER 2.  IMPOSITION OF TAX
      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
      Article 1.  Licenses and Bonds .............................. 30140-30149
      Article 2.  Registration .........................................  30151
      Article 3.  Wholesalers ..................................... 30155-30159
     CHAPTER 3.5.  STAMPS AND METER MACHINES
      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
     CHAPTER 4.  DETERMINATIONS
      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
      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
      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
      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
     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
      Article 1.  Imposition of Tax ............................... 32151-32152
      Article 2.  Presumptions and Exemptions ..................... 32171-32179
     CHAPTER 5.  TAX ON DISTILLED SPIRITS
      Article 1.  Imposition of Tax ............................... 32201-32203
      Article 2.  Presumptions and Exemptions ..................... 32211-32214
     CHAPTER 5.5.  SURTAX ON BEER, WINE, AND DISTILLED SPIRITS
      Article 1.  Imposition of the Surtax ........................ 32220-32223
      Article 2.  Disposition of Proceeds ..............................  32230
     CHAPTER 6.  DETERMINATIONS
      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
      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
      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
      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
     Article 1.  General Provisions ............................... 36000-36002
     Article 2.  County Property Taxes .................................  36010
     Article 3.  Vehicle License Fees ............................. 36020-36025
     Article 4.  Licensing Parking Lots ................................  36060
     Article 5.  Limitation on Contribution by County ..................  36080
    PART 18.  MULTISTATE TAX COMPACT
     Article 1.  Enactment of Compact ..................................  38001
     Article 2.  Text of Compact .......................................  38006
     Article 3.  State Representation ............................. 38011-38014
     Article 4.  Interstate Audits .....................................  38021
    PART 18.5.  TIMBER YIELD TAX
     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
      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
      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
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 40001-40010
     CHAPTER 2.  THE SURCHARGE
      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
      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
      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
      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
      Article 1.  Regulations, Records and Reports ................ 40171-40176
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............. 41001-41019.5
     CHAPTER 2.  THE SURCHARGE
      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
      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
      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
      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
      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
      Article 4.  Purpose ......................................... 41150-41152
      Article 5.  The California Taxpayers' Bill of Rights ........ 41160-41176
    PART 22.  HAZARDOUS SUBSTANCES TAX LAW
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 43001-43013
     CHAPTER 2.  THE HAZARDOUS SUBSTANCES TAX
      Article 1.  Imposition of Tax ............................... 43051-43057
      Article 2.  Registration and Security ....................... 43101-43102
     CHAPTER 3.  DETERMINATIONS
      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
      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
      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
      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
    PART 22.1.  HAZARDOUS SPILL PREVENTION FEE LAW ................ 43800-43810
    PART 22.5. .................................................... 44000-44007
    PART 23.  INTEGRATED WASTE MANAGEMENT FEE LAW
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 45001-45009
     CHAPTER 2.  THE INTEGRATED WASTE MANAGEMENT FEE
      Article 1.  Imposition of Fee ....................................  45051
      Article 2.  Registration and Security ....................... 45101-45102
     CHAPTER 3.  DETERMINATIONS
      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
      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
      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
     CHAPTER 6.  ADMINISTRATION
      Article 1.  Administration ................................ 45851-45855.5
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 46001-46029
     CHAPTER 2.  OIL SPILL PREVENTION AND ADMINISTRATION FEE AND
                 OIL SPILL RESPONSE FEE
      Article 1.  Imposition of Fee ............................... 46051-46054
      Article 2.  Registration .........................................  46101
     CHAPTER 3.  DETERMINATIONS
      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
      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
      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
      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
    PART 26.  UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 50101-50107
     CHAPTER 2.  THE UNDERGROUND STORAGE TANK FEE
      Article 1.  Imposition of Fee ....................................  50108
      Article 2.  Registration and Security ................... 50108.1-50108.2
     CHAPTER 3.  DETERMINATIONS
      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
      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
      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
      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
     CHAPTER 1.  GENERAL PROVISIONS AND DEFINITIONS ............... 55001-55004
     CHAPTER 2.  FEE .............................................. 55021-55022
     CHAPTER 3.  DETERMINATIONS
      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
      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
      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
      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
    PART 31.  DIESEL FUEL TAX LAW
     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
      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
      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
      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
      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
      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
      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

Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.