Laws, Regulations, and Annotations
Revisions
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Revision 2025
VOLUME 1
Appeals Regulations
- 35015―Filing a Petition for Redetermination
- 35039―Filing a Claim for Refund
- 35055―Request for Innocent Spouse Relief
- 35057―Cigarette and Tobacco Products Licensing Act Appeal
- 35058―Petition for Release or Recovery of Seized Cigarette or Tobacco Products
Sales & Use Tax Law
- 6018.3―Itinerant veteran vendors
- 6041.2―Related Persons
- 6295―Used motor vehicle dealers; Department of Motor Vehicles
Uniform Local Sales And Use Tax Regulations
Additional Local Taxes
VOLUME 2
Sales and Use Tax Annotations
VOLUME 3
Cigarette & Tobacco Products Tax Law
Cigarette & Tobacco Products Licensing Act
- 22971―Definitions
- 22971.7―Tobacco product; retailer licensing
- 22973―Application for license
- 22973.3―Application for license, STAKE Act-defined tobacco product
- 22973.4―Reporting requirements
- 22974.1―Seizure authority
- 22978.3―Seizure authority and penalty against wholesalers
- 22980.2―Penalty for unlicensed persons
- 22980.6―Penalties, suspension, and revocation for selling cannabis or cannabis products
- Index
Cannabis Tax Law
- 34010―Definitions
- 34011.2―Imposition and rate of cannabis excise tax
- 34013―Administration
- 34014―Permits
- 34015.3―Liability from selling a product presumed to be cannabis or a cannabis product
- 34016―Inspection authority
- Index
Cannabis Tax Regulations
- 3700―Cannabis Excise and Cultivation Taxes
- 3703―Excess Cannabis Tax
- 3800―Application of Chapter and Definitions
- 3801―Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit
- 3805―Cannabis Excise Tax Credit
- 3810―Vendor Compensation
- 3820―Responsible Person Liability
VOLUME 4
Tax on Insurers Law
California Firearm Excise Tax Law
Local Prepaid Mobile Telephony Services Collection Act
Hazardous Substances Tax Law (Revenue and Taxation Code)
Hazardous Waste Fee (Health & Safety Code)
- 25200.3―Conditional authorization; treatment compliance; ineligible activities; notification
- 25200.3.1―Laboratory hazardous waste
- 25201.5―Conditional exemption
- 25205.5.2―Generation and handling fees; rate; exemption