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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration (View entire chapter)


* Article 1.5 was added by Stats. 2006, Ch. 716 (AB 1418), in effect January 1, 2007. Stats. 2015, Ch. 303 (AB 731), in effect January 1, 2016, deleted article heading "ARTICLE 1.5. PUBLIC DISCLOSURE OF TAX DELINQUENCIES".
** Article 2 was added by Stats. 2004, Ch. 226 (SB 1100), in effect August 16, 2004.
*** Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.
**** Article 3 was added by Stats. 1988, Ch. 1574 (AB 2833), in effect January 1, 1989.