California Revenue and Taxation Code

The California Revenue and Taxation Code is a collection of laws that govern taxation in California. It outlines how taxes are imposed, collected, and enforced by the state. This code includes regulations on various taxes, such as income, property, sales, and corporate taxes. It also describes taxpayer rights and responsibilities, the process for tax appeals, and penalties for non-compliance. Essentially, it serves as the legal framework that ensures fair tax practices and funding for public services and infrastructure in California.