California Code of Regulations
Title 18 - Public Revenues
Division 3 - Franchise Tax Board
Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)
- Subchapter 1 - General Provisions and Definitions
- Subchapter 2 - Imposition of Tax
- Subchapter 3 - Computation of Taxable Income
- Subchapter 4 - Corporate Distribution and Adjustments [Repealed]
- Subchapter 5 - Deferred Compensation [Repealed]
- Subchapter 6 - Accounting Periods and Methods of Accounting
- Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed]
- Subchapter 8 - Natural Resources [Repealed]
- Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents
- Subchapter 10 - Partners and Partnerships [Repealed]
- Subchapter 10.6 - Tax and Fees on Limited Liability Companies
- Subchapter 11 - Gross Income of Nonresidents
- Subchapter 12 - Credit for Taxes Paid
- Subchapter 13 - Gain or Loss on Disposition of Property [Repealed]
- Subchapter 14 - Capital Gains and Losses [Repealed]
- Subchapter 15 - Readjustment of Tax Between Years and Special Limitations [Repealed]
- Subchapter 17 - Returns [Repealed]
- Subchapter 18 - Payments and Assessments [Repealed]
- Subchapter 19 - Collection of Tax [Repealed]
- Subchapter 20 - Overpayments and Refunds [Repealed]
- Subchapter 21 - Administration of Tax [Repealed]
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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