California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS

Section 1. - 1. This act shall be known as the Revenue and...

Section 2. - 2. The provisions of this code in so far as...

Section 3. - 3. All persons who, at the time this code goes...

Section 4. - 4. Any action or proceeding commenced before this code takes...

Section 5. - 5. Unless the context otherwise requires, the general provisions hereinafter...

Section 6. - 6. Division, part, chapter, article, and section headings do not...

Section 7. - 7. Whenever a power is granted to, or a duty...

Section 8. - 8. Writing includes any form of recorded message capable of...

Section 9. - 9. Whenever any reference is made to any portion of...

Section 10. - 10. “Section” means a section of this code unless some...

Section 11. - 11. The present tense includes the past and future tenses;...

Section 12. - 12. The masculine gender includes the feminine and neuter. (Enacted...

Section 12.2. - 12.2. “Spouse” includes “registered domestic partner,” as required by Section...

Section 13. - 13. The singular number includes the plural, and the plural...

Section 14. - 14. “City” includes incorporated city, city and county, municipal corporation,...

Section 15. - 15. “County” includes city and county. (Enacted by Stats. 1939,...

Section 16. - 16. “Shall” is mandatory and “may” is permissive. (Enacted by...

Section 17. - 17. “Oath” includes affirmation and written declarations signed under the...

Section 18. - 18. “Signature” or “subscription” includes mark. Such mark shall be...

Section 19. - 19. “Person” includes any person, firm, partnership, general partner of...

Section 20. - 20. (a) Except as otherwise provided in subdivisions (b) and...

Section 20.5. - 20.5. (a) Unless the context requires otherwise, as used in...

Section 21. - 21. “Controller” means the State Controller. (Enacted by Stats. 1939,...

Section 22. - 22. “Auditor” of a city or county means the chief...

Section 23. - 23. “Assessee” means the person to whom property or a...

Section 24. - 24. No act in all the proceedings for raising revenue...

Section 25. - 25. Unless expressly otherwise provided, any notice required to be...

Section 26. - 26. If any provision of this code, or its application...

Section 27. - 27. This code, and any amendment hereto made by any...

Section 28.5. - 28.5. As used in Division 1 of this code, “partnership”...

Section 29. - 29. Whenever any official is authorized to commence an action...

Section 30. - 30. The courts of this State shall recognize and enforce...

Section 31. - 31. The Attorney General or an appropriate official of any...

Section 33. - 33. Human whole blood, plasma, blood products, and blood derivatives,...

Section 34. - 34. Whenever an amount of money paid by a person...

Section 35. - 35. Commencing with its January 1, 1985, population base and...

Section 36. - 36. Whenever any notice or other communication is required by...

Section 36.5. - 36.5. (a) Whenever this code requires the tax collector to...

Section 37. - 37. Notwithstanding any other provision of law, all interest and...

Section 38. - 38. (a) The Legislative Analyst shall submit a report to...

Section 38.7. - 38.7. (a) On or before January 1, 2016, the Legislative...

Section 38.7. - 38.7. (a) On or before January 1, 2016, the Legislative...

Section 38.9. - 38.9. (a) On or before May 1, 2023, the Legislative...

Section 38.10. - 38.10. (a) The Legislative Analyst shall, on an annual basis...

Section 40. - 40. (a) (1) The board shall publish on its Internet...

Section 41. - 41. (a) Notwithstanding any other law, any bill, introduced on...