Tax Laws in California.

California tax disputes are deadline-sensitive. Audit letters, assessment notices, refund denials, and collection correspondence should be preserved and reviewed immediately.

California’s Revenue and Taxation Code is the primary statutory source for the state’s taxes, including personal and corporate income tax, sales and use tax, and property tax.

The Office of Tax Appeals hears appeals of FTB and CDTFA determinations, with procedural rules that control how California state-tax disputes reach independent review.