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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 10

Part 10
Personal Income Tax

Chapters

1
General Provisions and Definitions
Sections 17001–17039.5
2
Imposition of Tax
Sections 17041–17061
2.1
Alternative Minimum Tax
Sections 17062–17063
2.6
Special Tax Credit
3
Computation of Taxable Income
Sections 17071–17307
4
Corporate Distributions and Adjustments
Sections 17321–17323
5
Deferred Compensation
Sections 17501–17510
6
Accounting Periods and Methods of Accounting
Sections 17551–17570
7
Exempt Trusts and Common Trust Funds
Sections 17631–17677
8
Natural Resources
Section 17681
9
Estates, Trusts, Beneficiaries, and Decedents
Sections 17731–17779
10
Partners and Partnerships
Sections 17851–17865
10.5
Tax on Limited Partnerships
Sections 17935–17937
10.6
Tax and Fees on Limited Liability Companies
Sections 17941–17947
10.7
Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
Sections 17948–17948.3
11
Gross Income of Nonresidents
Sections 17951–17955
12
Credit for Taxes Paid
Sections 18001–18011
13
Gain or Loss on Disposition of Property
Sections 18031–18044
14
General Rules for Determining Capital Gains and Losses
Sections 18151–18181
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_10

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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