Laws, Regulations and Annotations


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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Revisions and additions to the Business 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

Revision 2024

Table of Contents

Volume 1 & 2

Volume 3

Volume 4