Laws, Regulations and Annotations

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The Business Taxes Law Guide compile statutes, regulations, court opinions, annotations, and decisions (known as memorandum opinions) that govern various tax and fee programs the California Department of Tax and Fee Administration administers.

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Law Guides Revisions

Business Taxes Law Guide

Revision 2023

Table of Contents

Volume 1 & 2

California Department of Tax and Fee Administration
- Appeals (35001–35067)
- Annotations (35101)
Sales and Use Tax
Uniform Local Sales and Use Tax
Transactions and Use Tax
Additional Local Taxes
- Law (§§ 7284.8–7299)
Index of Published Annotations
Index of Deleted Annotations
Sales and Use Tax - Proposed Annotations
Sales and Use Tax Memorandum Opinions

Volume 3

Motor Vehicle Fuel Tax
Use Fuel Tax
Diesel Fuel Tax
Alcoholic Beverage Tax
Cigarette and Tobacco Products Tax
Cigarette and Tobacco Products Licensing Act
California Cigarette Fire Safety and Firefighter Protection Act
- Law (§§ 14950–14960)
Cannabis Tax
- Law (§§ 34010–34021.5)
- Regulations (3700–3702)
California Healthy Outcomes and Prevention Education Act
- Law (§§ 31000–31008)
Table of Statutes—Volume III with Repeal or Sunset Dates

Volume 4

Tax on Insurers
- Law (§§ 12001–13170)
- Annotations
Timber Yield Tax
- Law (§§ 38101–38908)
- Regulations (1020–1032)
- Annotations
Timberland
- Law (§§ 431–437, 51100–51155)
- Annotations
Energy Resources Surcharge
- Law (§§ 40001–40216)
- Regulations (2300–2343)
- Annotations
Emergency Telephone Users Surcharge Act
- Law (§§ 41001–41176)
- Regulations (2401–2433)
- Annotations
Prepaid Mobile Telephony Services Surcharge Collection Act
- Law (§§ 42001–42024)
- Regulations (2460–2462)
Local Prepaid Mobile Telephony Services Collection Act
- Law (§§ 42100–42111)
Hazardous Substances Tax
- Law and Revenue and Taxation Code (§§ 43001–43651)
- Regulations (3000–3022)
- Annotations
Hazardous Waste Fee
- Health and Safety Code (§§ 25100–25404.9)
- Court Decisions
Covered Electronic Waste Recycling Fee
- Law (§§ 25214.9–25214.10.2, 41516–42486)
- Annotations
Lead-Acid Battery Recycling Act
- Health and Safety Code (§§ 25215–25215.75)
Childhood Lead Poisoning Prevention Fee
- Law (§§ 105275–105310, 43057–43554)
- Regulations (33001–33060)
- Annotations
Occupational Lead Poisoning Prevention Fee
- Law (§§ 105175–105197, 43056–43553)
- Regulations (38001–38005)
- Annotations
Integrated Waste Management Fee
- Law and Public Resources Code (§§ 45001–45984, 40000–48013)
- Regulations (3301–3303)
- Annotations
Underground Storage Tank Maintenance Fee
- Law and Health and Safety Code (§§ 50101–50162, 15399.10–15399.21, 25280–25299.82)
- Regulations (1201–1271)
- Annotations
California Tire Fee
- Law (§§ 42860–42895)
- Annotations
Oil Spill Response, Prevention, and Administration Fees
- Law and Government Code (§§ 46001–46751, 8670.1–8670.51.1)
- Regulations (2240–2257)
- Annotations
Regional Railroad Accident Preparedness and Immediate Response Fee
- Government Code (§§ 8574.30–8574.48)
Marine Invasive Species Fee Collection
- Law (§§ 44000–44008, 71200–71271)
Natural Gas Surcharge
- Law (§§ 890–900)
- Annotations
Water Rights Fee
- Law (§§ 189.5, 1525–1552, 13050–13160.1)
Lumber Products Assessment
- Law (§§ 4629–4629.13 )
- Regulations (2000–2001)
Fee Collection Procedures
- Law (§§ 55001–55381)
- Regulations (3500–3503)
State Responsibility Area Fire Prevention Fees
- Law (§§ 4210–4229)
Special Taxes Administration – Miscellaneous
- Regulations (4901–4905)
Special Taxes Department Memorandum Opinions
Proposed Annotations – Current Legal Digests
Table of Statutes—Volume IV with Repeal or Sunset Dates