Coverage Validation

What's possible

Build government systems on the law

Check a workflow Reconcile primary sources

Ground AI models in citable law

Ask about benefits and taxes

Power products on rules you don't rebuild

Simulate policy on real rules

Explore benefits cliffs Simulate household impacts

Axiom Citations Slides

Team Get started

loading…

Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Product

Axiom platform
Demos
Coverage
Validation
Citations
Documentation

Foundation

About
Team
Blog
Privacy

Connect

Contact
Get updates
hello@axiom.org

© 2026 Axiom Foundation · Doing the public-interest work

Open infrastructure for encoded law

Axiom
California
Regulations

18 Ccr

53 sections

18 CCR § 17014. Who Are Residents and Nonresidents.4 sections
18 CCR § 17016. Presumption of Residence.4 sections
18 CCR § 17052.6. Child and Dependent Care Expenses Credit.4 sections
18 CCR § 17053.36-0. Table of Contents.4 sections
18 CCR § 17053.36-1. The Joint Strike Fighter (JSF) Wage Credit.4 sections
18 CCR § 17053.36-2. Definitions.4 sections
18 CCR § 17053.36-3. Qualified Taxpayer.4 sections
18 CCR § 17053.36-4. Qualified Wages.4 sections
18 CCR § 17053.36-5. Qualified Employee.4 sections
18 CCR § 17053.36-6. JSF Contract Bidding.4 sections
18 CCR § 17053.36-7. JSF Wage Credit Carryforwards.4 sections
18 CCR § 17053.36-8. Recordkeeping Requirements.4 sections
18 CCR § 17053.36-9. Miscellaneous Provisions.4 sections
18 CCR § 17053.37-0. Table of Contents.4 sections
18 CCR § 17053.37-1. The Joint Strike Fighter (JSF) Property Credit.4 sections
18 CCR § 17053.37-10. Recordkeeping Requirements.4 sections
18 CCR § 17053.37-11. Miscellaneous Provisions.4 sections
18 CCR § 17053.37-2. Definitions.4 sections
18 CCR § 17053.37-3. Qualified Taxpayer.4 sections
18 CCR § 17053.37-4. Qualified Costs.4 sections
18 CCR § 17053.37-5. Qualified Property.4 sections
18 CCR § 17053.37-6. Leasing.4 sections
18 CCR § 17053.37-7. JSF Contract Bidding.4 sections
18 CCR § 17053.37-8. Recapture Rules.4 sections
18 CCR § 17053.37-9. JSF Property Credit Carryforwards.4 sections
18 CCR § 17053.49-0. Table of Contents.4 sections
18 CCR § 17053.49-1. The Manufacturers' Investment Credit.4 sections
18 CCR § 17053.49-10. Recordkeeping Requirements.4 sections
18 CCR § 17053.49-11. Miscellaneous Provisions.4 sections
18 CCR § 17053.49-2. Definitions.4 sections
18 CCR § 17053.49-3. Qualified Taxpayer.4 sections
18 CCR § 17053.49-4. Qualified Costs.4 sections
18 CCR § 17053.49-5. Qualified Property.4 sections
18 CCR § 17053.49-6. Leasing.4 sections
18 CCR § 17053.49-7. Reserved.3 sections
18 CCR § 17053.49-8. Recapture Rules.4 sections
18 CCR § 17053.49-9. MIC Carryforwards.4 sections
18 CCR § 17086. Patronage Dividends.4 sections
18 CCR § 17267.2-1. Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone.4 sections
18 CCR § 17742. Taxability of Estates.4 sections
18 CCR § 17743. Taxability of Trust Dependent upon Residence of Fiduciary.4 sections
18 CCR § 17744. Taxability of Trust Dependent upon Residence of Beneficiary.4 sections
18 CCR § 17942. LLC Fees.4 sections
18 CCR § 17951-1. * Gross Income of Nonresidents.4 sections
18 CCR § 17951-2. ** Income from Sources Within this State.4 sections
18 CCR § 17951-3. *** Income from Real or Tangible Personal Property.4 sections
18 CCR § 17951-4. *** Income from a Business, Trade or Profession.4 sections
18 CCR § 17951-5. Wages, Salaries and Other Compensation for Personal Services Performed in this State.4 sections
18 CCR § 17951-6. Income from a Covenant Not to Compete.4 sections
18 CCR § 17952. * Income from Intangible Personal Property.4 sections
18 CCR § 17953. Nonresident Beneficiaries.4 sections
18 CCR § 18000-1. * Credit for Taxes Paid to Another State.4 sections
18 CCR § 18001-2. ** Limitations on Credit of Resident Taxpayers.4 sections