The California Revenue and Taxation Code is one of 29 Codes that contain state statutes. All of California’s tax laws, numbering in the thousands, are contained in this Code, encompassing personal and corporate tax laws, sales and use taxes, property taxes, and a myriad of special taxes.
The Revenue and Taxation Code contains 2 Divisions. There are also numerous parts, chapters, and articles containing hundreds of code sections, or individual statutes. The following is a broad overview of the Revenue and Taxation Code.
GENERAL PROVISIONS [Sections 1 – 43]
There are 46 Sections.
DIVISION 1. PROPERTY TAXATION [Sections 50 – 5911]
There are 16 Parts, 82 Chapters, and 107 Articles.
DIVISION 2. OTHER TAXES [Sections 6001 – 61050]
There are 47 Parts, 296 Chapters, and 549 Articles.