§ 1 This act shall be known as the Revenue and Taxation Code.
§ 2 The provisions of this code in so far as they are substantially the …
§ 3 All persons who, at the time this code goes into effect, hold office …
§ 4 Any action or proceeding commenced before this code takes effect, or …
§ 5 Unless the context otherwise requires, the general provisions …
§ 6 Division, part, chapter, article, and section headings do not in any …
§ 7 Whenever a power is granted to, or a duty imposed on, any person or …
§ 8 Writing includes any form of recorded message capable of …
§ 9 Whenever any reference is made to any portion of this code or of any …
§ 10 “Section” means a section of this code unless some other statute is …
§ 11 The present tense includes the past and future tenses; and the …
§ 12 The masculine gender includes the feminine and neuter.
§ 12.2 “Spouse” includes “registered domestic partner,” as required by …
§ 13 The singular number includes the plural, and the plural the singular.
§ 14 “City” includes incorporated city, city and county, municipal …
§ 15 “County” includes city and county.
§ 16 “Shall” is mandatory and “may” is permissive.
§ 17 “Oath” includes affirmation and written declarations signed under the …
§ 18 “Signature” or “subscription” includes mark. Such mark shall be made …
§ 19 “Person” includes any person, firm, partnership, general partner of a …
§ 20 (a) Except as otherwise provided in subdivisions (b) and (c), …
§ 20.5 (a) Unless the context requires otherwise, as used in this code …
§ 21 “Controller” means the State Controller.
§ 22 “Auditor” of a city or county means the chief accounting officer, by …
§ 23 “Assessee” means the person to whom property or a tax is assessed.
§ 24 No act in all the proceedings for raising revenue by taxation is …
§ 25 Unless expressly otherwise provided, any notice required to be given …
§ 26 If any provision of this code, or its application to any person or …
§ 27 This code, and any amendment hereto made by any statute enacted at …
§ 28.5 As used in Division 1 of this code, “partnership” shall include …
§ 29 Whenever any official is authorized to commence an action for the …
§ 30 The courts of this State shall recognize and enforce liabilities for …
§ 31 The Attorney General or an appropriate official of any political …
§ 33 Human whole blood, plasma, blood products, and blood derivatives, or …
§ 34 Whenever an amount of money paid by a person to the state or any of …
§ 35 Commencing with its January 1, 1985, population base and continuing …
§ 36 Whenever any notice or other communication is required by this code …
§ 36.5 (a) Whenever this code requires the tax collector to publish a …
§ 37 Notwithstanding any other provision of law, all interest and …
§ 38 (a) The Legislative Analyst shall submit a report to the …
§ 38.7 (a) On or before January 1, 2016, the Legislative Analyst’s …
§ 38.7 v2 (a) On or before January 1, 2016, the Legislative Analyst’s …
§ 38.9 (a) On or before January 1, 2023, the Legislative Analyst’s …
§ 38.10 (a) The Legislative Analyst shall, on an annual basis beginning …
§ 40 (a) (1) The board shall publish on its Internet Web site a …
§ 41 Notwithstanding any other law, any bill, introduced on or after …