Laws, Regulations, and Annotations
Business Taxes Law Guide

Volume 1 & 2

• California Department of Tax and Fee Administration
  • Chapter 1. Appeals (35001–35067)
  • Chapter 2. Annotations (35101)
  • Chapter 5. County Revenue Protection Fund Regulations (35401)
• Sales and Use Tax
  • Law (§§ 6001–7176)
  • Regulations (1500–1707)
  • Annotations
  • Court Decisions
• Uniform Local Sales and Use Tax
  • Law (§§ 7200–7226)
  • Regulations (1802–1808)
  • Annotations
  • Court Decisions
• Transactions and Use Tax
  • Law (§§ 7251–7279.6)
  • Regulations (1821–1828)
  • Annotations
  • Court Decisions
• Additional Local Taxes
  • Law (§§ 7284.8–7300.6)
• 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
  • Law (§§ 7301–8526)
  • Regulations (1101–1178)
  • Annotations
• Use Fuel Tax
  • Law (§§ 8601–9433)
  • Regulations (1301–1336)
  • Annotations
• Diesel Fuel Tax
  • Law (§§ 60001–60709, 9401–9433)
  • Regulations (1411–1470)
  • Annotations
• Alcoholic Beverage Tax
  • Law (§§ 32001–32557, 23000–23673)
  • Regulations (2500–2571)
  • Annotations
  • Court Decisions
• Cigarette and Tobacco Products Tax
  • Law (§§ 30001–30483, 104555–104558)
  • Regulations (4001–4106)
  • Annotations
  • Court Decisions
• Cigarette and Tobacco Products Licensing Act
  • Law (§§ 22950–22995)
  • Regulations (4500–4801)
  • Annotations
• California Cigarette Fire Safety and Firefighter Protection Act
  • Law (§§ 14950–14960)
• Cannabis Tax
  • Law (§§ 34010–34021.5)
  • Regulations (3700–3820)
• 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
• California Firearm Excise Tax Law
  • Law (§§ 36001–36043)
  • 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 (2435–2446)
  • Annotations
• Prepaid Mobile Telephony Services Surcharge Collection Act
  • Law (§§ 42001–42024) [Repealed.]
• Local Prepaid Mobile Telephony Services Collection Act
  • Law (§§ 42100–42111)
  • Regulations (2460–2462)
• Hazardous Substances Tax
  • Law and Revenue and Taxation Code (§§ 43001–43651)
  • Regulations (3000–3022)
  • Annotations
• Hazardous Waste Fee
  • Health and Safety Code (§§ 25100–79070)
  • 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)
  • Regulations (3210–3240)
• 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
• Environmental Mitigation Surcharge
  • Law (§§ 42064–42064.01)
• 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
• Lithium Extraction Tax
  • Law (§§ 47000–47115)
• 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