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RTC
Revenue and Taxation Code - RTC
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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 1.7. Marketplace Facilitator Act
6040-6049.5
ARTICLE 1. General Provisions and Definitions
6040-6041.6
ARTICLE 2. Registration and Collection
6042-6045
ARTICLE 3. Marketplace Facilitator Relief
6046-6047
ARTICLE 4. Operative Date
6049.5
CHAPTER 2. The Sales Tax
6051-6172
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
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
6271-6295
ARTICLE 1. Definitions
6271-6277
ARTICLE 2. Special Exemptions
6281-6285
ARTICLE 3. Auxiliary Collection Provisions
6291-6295
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
6401-6414
ARTICLE 4. Exemption Certificates
6421-6423
CHAPTER 5. Determinations
6451-6597
ARTICLE 1. Returns and Payments
6451-6459.5
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