Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Table of Statutes—Volume IV with Repeal or Sunset Dates (as of December 31, 2020).

Statute Tax, Fee, or Surcharge Program and Title Repeal or Sunset Date
§ 12207 (Revenue and Taxation Code Tax on Insurers Law. Credit for contributions to College Access Tax Credit Fund December 1, 2023
§ 25299.81 (Health and Safety Code) Underground Storage Tank Maintenance Fee Law. Sunset provision January 1, 2026
Offers in Compromise:

§ 41171.5

§ 46628

§ 50156.18

§ 55332.5
(Revenue and Taxation Code)
Emergency Telephone Users Surcharge Law.

Oil Spill Response, Prevention, and Administrative Fees Law.

Underground Storage Tank Maintenance Fee Law.

Fee Collection Procedures Law.
January 1, 2023
§ 42111 (Revenue and Taxation Code) Local Prepaid Mobile Telephony Services Collection Act.
Repeal of part
January 1, 2026