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Business Taxes Law Guide—Revision 2025
Sales And Use Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax
Article 18. Administration—Miscellaneous (View entire article)
- 1702.5 Responsible Person Liability
- 1702.6 Suspended Corporations
- 1703 Interest and Penalties
- 1704 Whole Dollar Reporting—Computations on Returns or Other Documents
- 1705 Relief from Liability
- 1705.1 Innocent Spouse or Registered Domestic Partner Relief from Liability
- 1706 Drop Shipments
- 1707 Electronic Funds Transfer