PART 1. SALES AND USE TAXES [6001. - 7176.]
Cal. Revenue and Taxation Code - RTC 1.
in effectContents
chapter1.. CHAPTER 1. General Provisions and Definitions [6001. - 6024.]chapter1.5.. CHAPTER 1.5. Streamlined Sales Tax Project [6025. - 6031.]chapter1.7.. CHAPTER 1.7. Marketplace Facilitator Act [6040. - 6049.5.]chapter2.. CHAPTER 2. The Sales Tax [6051. - 6172.]chapter3.. CHAPTER 3. The Use Tax [6201. - 6249.]chapter3.3.. CHAPTER 3.3. Vehicle Smog Impact Fee [6263. - 6263.]chapter3.5.. CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]chapter4.. CHAPTER 4. Exemptions [6351. - 6423.]chapter5.. CHAPTER 5. Determinations [6451. - 6597.]chapter6.. CHAPTER 6. Collection of Tax [6701. - 6850.]chapter7.. CHAPTER 7. Overpayments and Refunds [6901. - 6981.]chapter8.. CHAPTER 8. Administration [7051. - 7099.1.]chapter9.. CHAPTER 9. Disposition of Proceeds [7101. - 7107.]chapter10.. CHAPTER 10. Violations [7152. - 7157.]chapter11.. CHAPTER 11. Res Judicata [7176. - 7176.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026