<PAGE> PAGE 1
000 B000000 12/31/94
000 C000000 0000837441
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 Y
000 H000000 N
000 I000000 3.0
000 J000000 U
001 A000000 OPPENHEIMER CALIFORNIA TAX-EXEMPT FUND
001 B000000 811-5586
001 C000000 2123230200
002 A000000 TWO WORLD TRADE CENTER
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10048
002 D020000 0203
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
013 A000001 KPMG PEAT MARWICK LLP
013 B010001 DENVER
013 B020001 CO
013 B030001 80202
018 000000 Y
019 A000000 Y
019 B000000 39
019 C000000 OPPENHEIMR
022 A000001 FIRST BOSTON CORP. (THE)
022 B000001 13-5659485
022 C000001 8032
022 D000001 28246
022 A000002 MERRILL LYNCH, PIERCE, FENNER, & SMITH, INC.
022 B000002 13-5674085
022 C000002 17828
022 D000002 0
022 A000003 SHEARSON LEHMAN BROTHERS, INC.
022 B000003 13-2518466
022 C000003 16177
022 D000003 0
022 A000004 PRUDENTIAL SECURITIES, INC.
022 B000004 22-2347336
022 C000004 5489
022 D000004 3004
022 A000005 BEAR SECURITIES CORP.
022 B000005 13-3299429
022 C000005 7167
022 D000005 1103
<PAGE> PAGE 2
022 A000006 SMITH BARNEY, HARRIS UPHAM & CO., INC.
022 B000006 13-3371860
022 C000006 0
022 D000006 6555
022 A000007 GOLDMAN, SACHS & CO.
022 B000007 13-5108880
022 C000007 0
022 D000007 6404
022 A000008 STONE & YOUNGBERG
022 B000008 94-1052545
022 C000008 2966
022 D000008 2102
022 A000009 SIMON GRENWELL
022 B000009 0000000000
022 C000009 0
022 D000009 3232
022 A000010 PAINEWEBBER, INC.
022 B000010 13-2638166
022 C000010 0
022 D000010 2284
023 C000000 86137
023 D000000 88261
028 A010000 3743
028 A020000 824
028 A030000 0
028 A040000 3501
028 B010000 5063
028 B020000 823
028 B030000 0
028 B040000 3043
028 C010000 4710
028 C020000 826
028 C030000 0
028 C040000 4704
028 D010000 3429
028 D020000 828
028 D030000 0
028 D040000 6211
028 E010000 2833
028 E020000 802
028 E030000 0
028 E040000 10528
028 F010000 4238
028 F020000 756
028 F030000 0
028 F040000 12368
028 G010000 24016
028 G020000 4859
028 G030000 0
028 G040000 40355
028 H000000 19293
<PAGE> PAGE 3
029 000000 Y
030 A000000 1000
030 B000000 4.75
030 C000000 0.00
031 A000000 193
031 B000000 0
032 000000 807
033 000000 0
034 000000 Y
035 000000 80
036 A000000 N
036 B000000 0
042 A000000 0
042 B000000 0
042 C000000 0
042 D000000 100
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 776
044 000000 0
055 A000000 N
055 B000000 N
056 000000 N
057 000000 N
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 97.5
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 19.1
064 A000000 Y
064 B000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
<PAGE> PAGE 4
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 N
070 J020000 N
070 K010000 N
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 Y
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 57137
071 B000000 58857
071 C000000 261431
071 D000000 22
072 A000000 12
072 B000000 18420
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 1560
072 G000000 0
072 H000000 0
072 I000000 141
072 J000000 23
072 K000000 23
072 L000000 23
072 M000000 56
072 N000000 4
<PAGE> PAGE 5
072 O000000 0
072 P000000 0
072 Q000000 0
072 R000000 18
072 S000000 16
072 T000000 776
072 U000000 0
072 V000000 0
072 W000000 32
072 X000000 2672
072 Y000000 0
072 Z000000 15748
072AA000000 1657
072BB000000 2656
072CC010000 0
072CC020000 39209
072DD010000 14920
072DD020000 858
072EE000000 0
073 A010000 0.6050
073 A020000 0.5260
073 B000000 0.0000
073 C000000 0.0000
074 A000000 338
074 B000000 0
074 C000000 0
074 D000000 233919
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 2137
074 K000000 0
074 L000000 5610
074 M000000 45
074 N000000 242049
074 O000000 0
074 P000000 0
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 2143
074 S000000 0
074 T000000 239906
074 U010000 23256
074 U020000 2142
074 V010000 9.45
074 V020000 9.44
074 W000000 0.0000
<PAGE> PAGE 6
074 X000000 5928
074 Y000000 0
075 A000000 0
075 B000000 265402
076 000000 0.00
077 A000000 Y
077 B000000 Y
077 C000000 N
077 D000000 N
077 E000000 N
077 F000000 N
077 G000000 N
077 H000000 N
077 I000000 N
077 J000000 Y
077 K000000 N
077 L000000 N
077 M000000 N
077 N000000 N
077 O000000 N
077 P000000 Y
077 Q010000 Y
077 Q020000 N
077 Q030000 N
078 000000 N
080 A000000 ICI MUTUAL INSURANCE CO.
080 C000000 47500
081 A000000 Y
081 B000000 81
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
SIGNATURE GEORGE C. BOWEN
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000837441
<NAME> OPPENHEIMER CALIFORNIA TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> JAN-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 251584072
<INVESTMENTS-AT-VALUE> 233918905
<RECEIVABLES> 7747209
<ASSETS-OTHER> 45415
<OTHER-ITEMS-ASSETS> 337526
<TOTAL-ASSETS> 242049055
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 2143171
<TOTAL-LIABILITIES> 2143171
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 258829341
<SHARES-COMMON-STOCK> 23255729
<SHARES-COMMON-PRIOR> 24289750
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 170011
<ACCUMULATED-NET-GAINS> (1088278)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (17665168)
<NET-ASSETS> 219682026
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 18420122
<OTHER-INCOME> 0
<EXPENSES-NET> 2671798
<NET-INVESTMENT-INCOME> 15748324
<REALIZED-GAINS-CURRENT> (999410)
<APPREC-INCREASE-CURRENT> (39209125)
<NET-CHANGE-FROM-OPS> (24460211)
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 14920148
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 4682338
<NUMBER-OF-SHARES-REDEEMED> 6611428
<SHARES-REINVESTED> 895069
<NET-CHANGE-IN-ASSETS> (36505264)
<ACCUMULATED-NII-PRIOR> 275259
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 504747
<GROSS-ADVISORY-FEES> 1560360
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 2671798
<AVERAGE-NET-ASSETS> 248850000
<PER-SHARE-NAV-BEGIN> 10.97
<PER-SHARE-NII> .60
<PER-SHARE-GAIN-APPREC> (1.51)
<PER-SHARE-DIVIDEND> .61
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 9.45
<EXPENSE-RATIO> .96
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000837441
<NAME> OPPENHEIMER CALIFORNIA TAX-EXEMPT FUND
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1994
<PERIOD-START> JAN-01-1994
<PERIOD-END> DEC-31-1994
<INVESTMENTS-AT-COST> 0
<INVESTMENTS-AT-VALUE> 0
<RECEIVABLES> 0
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 0
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 0
<TOTAL-LIABILITIES> 0
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 0
<SHARES-COMMON-STOCK> 2141617
<SHARES-COMMON-PRIOR> 903852
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 0
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 20223858
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 0
<OTHER-INCOME> 0
<EXPENSES-NET> 0
<NET-INVESTMENT-INCOME> 0
<REALIZED-GAINS-CURRENT> 0
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 0
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 857567
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1595370
<NUMBER-OF-SHARES-REDEEMED> 410584
<SHARES-REINVESTED> 52979
<NET-CHANGE-IN-ASSETS> 0
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 0
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 0
<AVERAGE-NET-ASSETS> 16552000
<PER-SHARE-NAV-BEGIN> 10.98
<PER-SHARE-NII> .54
<PER-SHARE-GAIN-APPREC> (1.55)
<PER-SHARE-DIVIDEND> .53
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 9.44
<EXPENSE-RATIO> 1.73
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
