Laws, Regulations, and Annotations
Revisions

Business Taxes Law Guides

Revision 2026

VOLUME 1

California Department of Tax and Fee Administration

• 35039―Filing a Claim for Refund
• 35053―Assignment for Review of a Request for Relief

Sales & Use Tax Law

• 6225—Use tax registration

Sales & Use Tax Regulations

• 1569―Consignees and Lienors of Tangible Personal Property for Sale
• 1584―Membership Fees
• 1620.1—Sales of Certain Vehicles to Non-Residents for Use Out-of-State
• 1620.15—Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce
• 1685.5—Calculation of Estimated Use Tax—Use Tax Table

Additional Local Taxes

• 7286.03—Authorization to levy; County of Los Angeles
• 7287.22—Authorization to levy; County of Contra Costa
• 7291—Authorization to levy; Contra Costa Transportation Authority

VOLUME 2

VOLUME 3

Cannabis Tax Regulations

• 3802—Gross Receipts from Sales of Cannabis and Cannabis Products

VOLUME 4

Tax on Insurers Law

• 12209—Community development financial institution tax credit

Emergency Telephone Users Surcharge Act

• 41016.5—VoIP service

Hazardous Substances Tax Law (Revenue and Taxation Code)

• 43002.3—Nonhazardous waste; determination by State Department of Toxic Substances Control
• 43012—Taxpayer
• 43152.6—Fee; due and payable
• 43152.7—Fee; due and payable
• 43152.12—Fee; due and payable
• 43152.15—Prepayment of consolidated fees