Laws, Regulations & Annotations

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The Business Taxes Law Guide and Property Taxes Law Guide compile the statutes, regulations, court opinions, and Board decisions (known as memorandum opinions) that govern the various tax and fee programs the Board administers. The Law Guides also contain annotations applicable to these programs.

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Changes

Revisions and additions to the Business and Property Taxes law Guides are made periodically as warranted throughout the year. To receive electronic notifications of new updates, click on the subscribe button above.

Law Guides Revisions

Business Taxes Law Guide

Revision 2020

Table of Contents

Volume 1 & 2

Sales and Use Tax
Uniform Local Sales and Use Tax
Transactions and Use Tax
Additional Local Taxes (§§ 7284.8–7299)
Index of Published Annotations
Index of Deleted Annotations
Sales and Use Tax - Proposed Annotations
Sales and Use Tax Memorandum Opinions
Appeals Regulations (35001–35101)

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)
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)
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
- 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, 25280–25299.99.3)
- 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 Regulations – Miscellaneous Administration

Regulations (4901–4905)

Special Taxes Department Memorandum Opinions
Proposed Changes Special Taxes and Fees Annotations
Table of Statutes—Volume IV with Repeal or Sunset Dates