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
Revision 2023
Table of Contents
Volume 1 & 2
- California Department of Tax and Fee Administration
- Sales and Use Tax
- Uniform Local Sales and Use Tax
- Transactions and Use Tax
- Additional Local Taxes
- 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
- Cannabis Tax
- California Healthy Outcomes and Prevention Education Act
- Table of Statutes—Volume III with Repeal or Sunset Dates
Volume 4
- Tax on Insurers
- Timber Yield Tax
- Timberland
- Energy Resources Surcharge
- Emergency Telephone Users Surcharge Act
- Prepaid Mobile Telephony Services Surcharge Collection Act
- Local Prepaid Mobile Telephony Services Collection Act
- Hazardous Substances Tax
- Hazardous Waste Fee
- Covered Electronic Waste Recycling Fee
- Lead-Acid Battery Recycling Act
- Childhood Lead Poisoning Prevention Fee
- Occupational Lead Poisoning Prevention Fee
- Integrated Waste Management Fee
- Environmental Mitigation Surcharge
- Underground Storage Tank Maintenance Fee
- California Tire Fee
- Oil Spill Response, Prevention, and Administration Fees
- Lithium Extraction Tax
- Regional Railroad Accident Preparedness and Immediate Response Fee
- Marine Invasive Species Fee Collection
- Natural Gas Surcharge
- Water Rights Fee
- Lumber Products Assessment
- Fee Collection Procedures
- State Responsibility Area Fire Prevention Fees
- Special Taxes Administration – Miscellaneous
- Special Taxes Department Memorandum Opinions
- Proposed Annotations – Current Legal Digests
- Table of Statutes—Volume IV with Repeal or Sunset Dates