Laws, Regulations and Annotations
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Business Taxes Law Guides
Revision 2024
VOLUME 1
California Department of Tax and Fee Administration
- 35017―Review of a Petition by the Assigned Section.
- 35042―Action on a Claim for Refund.
- 35067―Public Record.
Sales and Use Tax Law
- 6225―Use tax registration.
- 6355―Monetized, nonmonetized bullion, and numismatic coins.
- 6370.2―Breast pumps and accessories.
- 6377―Hybrid and Zero-Emission Transit Buses.
- 6385―Common carriers.
- 6388.5―New or remanufactured trailers purchased for out-of-state or interstate commerce use.
- 6834―Electronic earnings withholding orders.
- 6902.5―Motion picture tax credit.
- 7093.5―Settlement authority.
- 7103―Historic Venue Restoration and Resiliency Fund.
- Index
Sales and Use Tax Regulations
Sales & Use Tax Court Decisions
- G―Grosz v. California Dept. of Tax & Fee Administration … (2023)
- O―Online Merchants Guild v. Maduros … (2023)
- S―Stettner v. Mercedes-Benz Financial Services USA, LLC … (2023)
Additional Local Taxes
- 7286.01―Authorization to levy; County of Los Angeles.
- 7286.02―Operative Date.
- 7292.4―Authorization to Levy; County of Santa Clara.
- 7292.41―Operative Date.
- 7300―Authorization to levy; County of Ventura
- 7300.3―Authorization to levy; County of Humboldt.
- 7300.4―Repeal date.
- Index
VOLUME 2
VOLUME 3
Use Fuel Tax Law
Diesel Fuel Tax Law
Alcoholic Beverage Tax Law
- 32387.1―Electronic earnings withholding orders.
- 32401―Credits and refunds.
- 32440―Cancellation of determination.
- 32457.2―Beer manufacturer return information disclosure.
- 23015―Distilled spirits manfacturer.
- 23039.5―Entertainment zone.
- Index
Cigarette & Tobacco Products Tax Law
Cannabis Tax Law
Cannabis Tax Regulations
- 3700―Cannabis Excise and Cultivation Taxes.
- 3802―Gross Receipts from Sales of Cannabis and Cannabis Products.
VOLUME 4
Tax on Insurers Law
Firearm, Ammunition, and Firearm Precursor Part Excise Tax
- 36001―Definitions
- 36005―Gun Violence Prevention and School Safety Fund
- 36011―Imposition and rate of tax
- 36021―Exemptions
- 36031―Administration; rulings and regulations
- 36032―Remittance
- 36033―Returns
- 36034―Information sharing
- 36035―Registration
- 36036―Certificate of registration
- 36037―Revocation of certificate of registration
- 36038―Notification to Department of Justice
- 36039―Reinstatement of certificate of registration
- 36041―Disposition of proceeds
- 36042―Nonpreemption
- 36043―Authority to enact emergency regulations
- Index
Timber Yield Tax Law
Energy Resources Surcharge Law
Emergency Telephone Users Surcharge Act
- 41007.2―"Wireline communications service."
- 41021―Collection by service supplier.
- 41028―Surcharge on purchase of prepaid mobile telephone services surcharge.
- 41030―Determination of amounts.
- 41123.5―Notice of levy.
- 41127.9―Electronic earnings withholding orders.
- 41136―Disposition of funds.
- 41163―Annual hearing for taxpayer proposals.
- 41171―Settlement authority.
- Index
Hazardous Substances Tax Law (Revenue and Taxation Code)
- 43101.1―Registration.
- 43160―Filing of closing returns.
- 43450―Electronic earnings withholding orders.
- 43522―Settlement authority.
- Index
Hazardous Waste Fee (Health & Safety Code)
- 25117―"Hazardous waste."
- 25143.9―Recyclable material exclusions.
- 25143.10―Recyclable material; exclusions and exemptions.
- 25173.7―Appropriation of Toxic Substances Control Account funds.
- 25174―Hazardous Waste Control Account; deposits; expenditures.
- 25201.16―Aerosol definitions.
- 25205.2―Facility fees; payments; deposit; variance and closure exemption.
- 25205.5.2―Facility fees; payments; deposit; variance and closure exemption.
- 25404―Definitions; administration.
- 25404.1―Unified program.
- Index
Covered Electronic Waste Recycling Fee
- 42463―Definitions.
- 42464.3―Information sharing.
- 42464.4―Due date; returns and payments.
- 42465―Sales of noncomplying electronic devices unlawful.
- 42476―Electronic Waste and Recovery and Recycling Account.
- 42476.5―Duties of person exporting covered electronic waste.
- 42479―Payment process; eligibility for payment.
Integrated Waste Management Fee
Environmental Mitigation Surcharge Public Resources Code
Underground Storage Tank Maintenance Fee Law and Health and Safety Code
- 50108―Administration and collection of fee.
- 501138.9―Electronic earnings withholding orders.
- 50156.11―Settlement authority.
- 50156.18―Offers in compromise.
- 25281.5―"Pipe" defined; exclusions.
- 25281.6―Exempt "tank" defined.
- 25299.01―Injunctions; restraining orders or other orders.
- 25299.02―Civil actions; joinder or consolidation.
- 25299.32―Level of financial responsibility.
- 25299.41―Deposit of money.
- 25299.43―Additional fee.
- 25299.50-3―School District Account created; Payment of claims; Report on expenditures.
- 25299.50-7―Expedited Claim Account created.
- 25299.51―Expenditure of revenues.
- 25299.52―Corrective action; priority ranking list.
- 25299.57―Corrective action; reimbursement of costs.
- 25299.58―Reimbursable costs by board.
- 25299.81―Sunset provision.
- 25299.82―Acceptance of claim applications and requests for reimbursement after specified date.
- Index
California Tire Recycling Fee
Oil Spill Response, Prevention and Administration Fees Law
Lithium Extraction Tax
- 47002―Definitions.
- 47010―Lithium extraction excise tax.
- 47015―Lithium carbonate equivalent conversion factor.
- Index