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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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 2021
Table of Contents
Volume 1 & 2
- 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
- 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
- Cannabis Tax
- 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
- Integrated Waste Management Fee
- Underground Storage Tank Maintenance Fee
- California Tire Fee
- Oil Spill Response, Prevention, and Administration Fees
- 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 Regulations – Miscellaneous Administration
- Special Taxes Department Memorandum Opinions
- Proposed Changes Special Taxes and Fees Annotations
- Table of Statutes—Volume IV with Repeal or Sunset Dates