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  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 1

Part 1
Sales and Use Taxes

Chapters

1
General Provisions and Definitions
Sections 6001–6024
1.5
Streamlined Sales Tax Project
Sections 6025–6031
1.7
Marketplace Facilitator Act
Sections 6040–6049.5
2
the Sales Tax
Sections 6051–6172
3
the Use Tax
Sections 6201–6249
3.3
Vehicle Smog Impact Fee
Section 6263
3.5
Vehicles, Vessels and Aircraft
Sections 6271–6295
4
Exemptions
Sections 6351–6423
5
Determinations
Sections 6451–6597
6
Collection of Tax
Sections 6701–6850
7
Overpayments and Refunds
Sections 6901–6981
8
Administration
Sections 7051–7099.1
9
Disposition of Proceeds
Sections 7101–7107
10
Violations
Sections 7152–7157
11
Res Judicata
Section 7176
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_1

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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