Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
California
/
Revenue and Taxation Code -...
/
DIVISION 2 - OTHER TAXES
/
PART 1 - SALES AND USE TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
CHAPTER 1.5 - Streamlined Sales Tax Project
CHAPTER 1.7 - Marketplace Facilitator Act
CHAPTER 2 - The Sales Tax
CHAPTER 3 - The Use Tax
CHAPTER 3.3 - Vehicle Smog Impact Fee
CHAPTER 3.5 - Vehicles, Vessels and Aircraft
CHAPTER 4 - Exemptions
CHAPTER 5 - Determinations
CHAPTER 6 - Collection of Tax
CHAPTER 7 - Overpayments and Refunds
CHAPTER 8 - Administration
CHAPTER 9 - Disposition of Proceeds
CHAPTER 10 - Violations
CHAPTER 11 - Res Judicata