Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Uniform Local Sales and Use Tax Annotations
Table of Titles
An alphabetical list of annotated opinions by subject area
Alert from California Department of Tax and Fee Administration
In response to the recent wildfires, CDTFA has extended the January 31 sales and use tax filing deadline for impacted Los Angeles County taxpayers until April 30, 2025. Relief and extensions beyond Los Angeles County are also available upon request. See our State of Emergency Tax Relief page for more information and a list of all tax programs covered by this relief.