California Revenue and Taxation Code Statutory History

Revenue and Taxation Code: This Code was enacted in 1939 and was derived, in part, from the former Political Code statutes relating to revenue in 1872. Since 1939, major provisions of the Revenue and Taxation Code have been repealed and re-enacted and new topics added either by legislative enactment or the general electorate through propositions.

Legislative Research: Each section listed below is a link to a PDF document that sets forth the enactment history for that section. The history cited for each section below is intended to be used for information purposes only and should not be relied upon without confirmation. For questions or sections not listed, Contact Us.

Revenue and Taxation Code Sections

Section 51.5: Added in 1987 and amended in 1990.

Section 61: Added in 1979 and amended 11 times thereafter.

Sections 62 and 64: Both sections added in 1979.

Section 63.1: Added in 1987 and amended 21 times.

Section 73: Derived from former Revenue and Taxation Code section 73, enacted in 1980.

Section 80: Added in 1979 and amended in 1987.

Section 96.31: Derived from former Revenue and Taxation Code section 97.65, enacted in 1985.

Former Section 97.6: Enacted in 1983.

Section 98: Derived from former Revenue and Taxation Code section 97.35, enacted in 1987.

Section 99.03: Derived from former Revenue and Taxation Code section 99.6, enacted in 1988.

Section 155.20: Added in 1975 and amended ten times thereafter.

Section 170: Derived from former Revenue and Taxation Code section 155.6, enacted in 1952.

Section 214: Enacted in 1945.

Section 214.02: Added in 1971.

Section 224: Based on former Revenue and Taxation Code section 224, enacted in the 1968 First Extraordinary Session.

Section 261: Enacted in 1949.

Section 408: Enacted in 1941 and amended numerous times thereafter.

Sections 531.2 and 532: Enacted in 1939.

Section 531.8: Added in 1993 and amended in 1999 and 2003.

Section 1609.4: Derived from former Political Code section 3676, enacted in 1872.

Sections 4911 through 4916: Derived from former Political Code section 3881a, enacted in 1931.

Section 4985.2: Enacted in 1976.

Section 5140: Derived from former Political Code section 3804, enacted in 1872.

Section 5148: Derived from former Revenue and Taxation Code sections 5103 and 5138, enacted in 1941.

Section 6006: Derived from former uncodified section 2, enacted in 1933.

Section 6007: Derived from former uncodified section 2, enacted in 1933.

Section 6009.1: Added in 1943 and amended three times thereafter.

Section 6016: Derived from former uncodified section 2, enacted in 1933.

Section 6016.3: Enacted in the 1965 First Extraordinary Session.

Former Section 6054.5: Enacted in 1961.

Section 6203: Derived from former uncodified section 6, enacted in 1935.

Section 6369.2: Enacted in 1977.

Section 6377.1: Derived from former Revenue and Taxation Code section 6377, enacted in 1993.

Section 6481: Derived from former uncodified section 17, enacted in 1933.

Section 6483: Derived from former uncodified section 17, enacted in 1933.

Section 6901.5: Enacted in 1982.

Section 6936: Derived from former uncodified section 31, enacted in 1933.

Section 7091: Added in 1988, and amended three times thereafter.

Sections 11901 et seq.: Enacted in 1967.

Section 11925: Enacted in 1967 and amended once in 1999.

Section 17041.5: Added in 1963 and amended once thereafter.

Section 17053.70: Derived from former Revenue and Taxation Code section 17052.13, enacted in 1984.

Section 17137: Added in 2002 and amended in 2005.

Section 17145: Added in 1983 and amended ten times thereafter.

Sections 17742 through 17745: Derived from uncodified section 12, enacted in 1935.

Section 18001: Derived from former uncodified section 25, enacted in 1935.

Section 18622: Derived from former Revenue and Taxation Code section 18451, enacted in 1951.

Section 18671: Derived from former Revenue and Taxation Code section 26132.5, added in 1984.

Section 19050: Derived from former uncodified section 25, enacted in 1929.

Section 19059: Derived from former Revenue and Taxation Code sections 18586.3 and 25674, enacted in 1953.

Section 19060: Derived from former Revenue and Taxation Code section 18586.2, enacted in 1951.

Section 19503: Derived from former uncodified section 22, enacted in 1929.

Section 19542: Derived from former uncodified section 35, enacted in 1929.

Section 19565: Derived from former Revenue and Taxation Code section 26451.3, enacted in 1969.

Section 19801: Derived from former uncodified section 34.1, enacted in 1939.

Section 21013: Added in 1988, and amended three times thereafter.

Section 23036: Derived from former Revenue and Taxation Code section 23630, enacted in 1988.

Section 23051.5: Added in 1983.

Section 23609: Enacted in 1987.

Section 23701: Derived from former uncodified section 4, added in 1929.

Section 24345: Derived from former uncodified section 8, enacted in 1929.

Section 24352.5: Enacted in the 1971 First Extraordinary Session.

Section 24416.3: Added in 1991.

Section 24416.21: Derived from former Revenue and Taxation Code section 24416.9, enacted in 2008.

Section 24990.7: Enacted in 1990.

Section 25105: Derived from former uncodified section 14 of the Corporation Income Tax Act, enacted in 1943.

Section 25110: Derived from former Revenue and Taxation Code Section 25110, added in 1986.

Section 25128: Enacted in 1966.