Laws, Regulations and Annotations
Revisions

Business Taxes Law Guides

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

• 1808―Tax Revenue Sharing Agreement Reporting and Publication

Additional Local Taxes

• 7292.8―Authorization to levy; County of Sonoma
• 7292.9―Ordinance and voter approval
• Index

VOLUME 2

Sales and Use Tax Annotations

• 500-0095―International Flight

VOLUME 3

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

California Firearm Excise Tax Law

• 36001―Defintions
• 36005―Gun Violence Prevention and School Safety Fund
• 36006―Title

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

Underground Storage Tank Maintenance Fee Law and Health and Safety Code

• 25281―Defintions

Fee Collection Procedures Regulations

• 3501―Records