Laws, Regulations & Annotations
Introduction
The Business Taxes Law Guide and Property Taxes Law Guide compile the statutes, regulations, court opinions, and Board decisions (known as memorandum opinions) that govern the various tax and fee programs the Board administers. The Law Guides also contain annotations applicable to these programs.
Business Taxes Law Guide
The Business Taxes Law Guide is currently located on the California Tax and Fee Administration (CDTFA) website.
Property Taxes Legal Resources
Property Tax Calendar
California Constitutional Provisions
- Article XI. Local Government
- Article XIII. Revenue and Taxation
- Article XIII A. Tax Limitation
- Article XIII B. Constitution Government Spending Limitation
- Article XIII C. Voter Approval for Local Tax Levies
- Article XIII D. Assessment and Property-Related Fee Reform
- Article XVI. Public Finance
Revenue And Taxation Code
Division 1. Property Taxation
- Part 0.5. Implementation of Article XIII A of the California Constitution (§§ 50–100.96)
- Part 1. Property Taxation General Provisions (§§ 101–198.1)
- Part 2. Assessment (§§ 201–1367)
- Part 3. Equalization (§§ 1601–2125)
- Part 3.5 Districts Located in More than One County: Alternate Method of Computing Levies (§§ 2131 2134)
- Part 4. Levy of Tax (§§ 2151–2326)
- Part 5. Collection of Taxes (§§ 2501–3205)
- Part 6. Tax Sales (§§ 3351–3972)
- Part 7. Redemption (§§ 4101–4379)
- Part 7.5 Tax Certificates (§§ 4501–4531)
- Part 8. Distribution (§§ 4651–4717)
- Part 9. Corrections, Cancellations, and Refunds(§§ 4801–5170)
- Part 10. Aircraft Assessment and Taxation (§§ 5301–5456)
- Part 12. Taxation of Racehorses (§§ 5701–5790)
- Part 13. Taxation of Manufactured Homes (§§ 5800–5842)
- Part 14. Property Taxpayers' Bill of Rights (§§ 5900–5911)
Division 2. Other Taxes
- Part 5. Vehicle License Fee (§§ 10701–11053)
- Part 5.5 Local Vehicle License Fees (§§ 11101–11108)
- Part 5.6 Local Vehicle License Fee Surcharge (§§ 11151–11156)
- Part 5.7 Voter-Approved Local Assessment (§§ 11160–11167)
- Part 6. Private Railroad Car Tax (§§ 11201–11702)
- Part 6.7. Documentary Transfer Tax Act (§§ 11901–11935)
- Part 10.2. Administration of Franchise and Income Tax Laws (§§ 18401 19802)
- Part 11. Corporation Tax Law (§§ 23001–25141)
- Part 18.5. Timber Yield Tax (§§ 38101–38908)
Government Code Provisions
- Provisions Relating to The State Board of Equalization (§§ 15600–15653)
- Property Tax Relief (§§ 16100–16202)
- Municipal Taxation (§§ 43000–43122)
- Timberland (§§ 51100–51155)
- The California Land Conservation Act of 1965 (The Williamson Act) (§§ 51200–51297.4)
- The Levy and Collection of Municipal Taxes by Counties and County Officers (§§ 51300–51953)
Additional Government Code Provisions
- Parcel Tax Reports to Controller (§12463.2)
- (Consolidation of)- County Officers (§§ 24000–24356)
- Board of Supervisors (§§ 25100–26490)
- Recording of Documents (§§ 27279–27399)
- Assessors (§§ 27421 27423)
- Local Tax Levy (§§ 29100–29109)
- Tax Levying and Collection Procedures for Counties (§§ 30300–30302)
- Employment of Special Counsel for Assessor (§§ 31000.6–31000.7)
- Voter Approved Special Taxes (§§ 50075–50077.5)
- Historical Property Contracts (§§ 50280–50290)
- Urban Agriculture Incentive Zones (§§ 51040–51042)
- The Open Space Easement Act of 1974 (§§ 51070–51097)
- Solar Use Easements (§§ 51190–51192.2)
- Payment and Apportionment of Special Assessment Liens (§§ 53938–53939)
- The Filing of Statements on the Creation of a New District or a Change in a District's Boundary (§§ 54900–54916.5)
- Proposals for Incorporation (§§ 56826.5–56857)
- Notice of Zoning, Variance or Conditional Use Change (§§ 65863.4–65863.5)
Other Code Provisions
- Business and Professions Code
- Civil Code
- Code of Civil Procedure
- Commercial Code
- Corporations Code
- Education Code
- Fish and Game Code
- Health and Safety Code
- Probate Code
- Public Resources Code
- Streets and Highways Code
- Vehicle Code
- Water Code