California Revenue and Taxation Code

Sales and Use Tax Law General Provisions

April 15, 2026 2:30 amApril 15, 2026 2:31 am

California Revenue and Taxation Code Division 2, Part 1, Chapter 1 deals with general provisions and definitions for the Sales and Use Taxes law. Section 6001 defines this part as the “Sales and Use Tax Law.” Section 6002 requires the...

Corporation Tax Law General Provisions

April 2, 2026 2:30 amApril 2, 2026 2:31 am

California Revenue and Taxation Code Division 2, Part 11, Chapter 1 deals with general provisions and definitions under the Corporation Tax Law. Article 1 contains general provisions. Section 23001 names this part as the Corporation Tax Law. Section 23002 provides...

California Taxpayers and Their Bill of Rights

January 30, 2023 7:30 amJanuary 30, 2023 7:35 am

Article 3 of Chapter 8 of Part 1 of Division 2 of the California Revenue and Taxation Code provides the Taxpayers’ Bill of Rights and Section 7080 names the act “The Harris-Katz California Taxpayers’ Bill of Rights.” Section 7081 provides...

SB 851 Signed by Gov. Newsom: Small Business Relief Act

September 29, 2022 6:21 amSeptember 29, 2022 6:30 am

On September 28, Governor Gavin Newsom signed into law Senate Bill 851 by Senator Anthony Portantino (D-La Canada-Flintridge), California’s effort to work around the federal government’s limitation of $10,000 on deducting state and local taxes on one’s federal return. SB 851 modifies...

General Guidance in Reading the California Revenue and Taxation Code

July 2, 2022 7:50 amJuly 2, 2022 7:56 am

California’s statutes are contained in 29 separate codes. The twenty-fourth alphabetically is the Revenue and Taxation Code. All 29 Codes have general provisions applicable to reading and interpreting that Code’s sections. The following are selected general provisions of the Revenue...

Drafting Local Government Finance Measures

June 10, 2022 2:45 pmJune 10, 2022 2:50 pm

Usually placed in the California Revenue and Taxation Code, local jurisdictions are often authorized to assess local taxes. As a result, legislation is enacted to provide statutory authorization to cities to impose a transaction and use tax for general purposes...

Section 2229 Waivers in California Legislation

April 12, 2022 7:21 amApril 12, 2022 7:21 am

When readers are looking at bills that affect the California Revenue and Taxation Code, they might come across the following provision that would be near the end of a bill: Notwithstanding Section 2229 of the Revenue and Taxation Code, no...