California Revenue and Taxation Code, 2023 ed. (California Desktop Codes)

California Revenue and Taxation Code provides statutory and regulatory information regarding tax issues. It contains an archive of the legislation and regulations for the calendar year as well as the full text of the California Revenue and Taxation Code.

It also provides selected provisions from the California Constitution, along with significant portions of Title 18 of Barclays Official California Code of Regulations.

This publication:

• Uses underlining to indicate additions/changes in statutes affected by the previous year’s legislation and asterisks to indicate deletions
• Provides a detailed table of contents and index to assist in locating specific sections
• Includes a table indicating modified sections
• Includes margin tabs and a rear-cover locator providing access to major divisions of the Code and related law