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Business Taxes Law Guide—Revision 2024
Table of Statutes—Volume IV with Repeal or Sunset Dates (as of December 31, 2023).
| 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, 2028 |
| § 25205.5.2 (Health and Safety Code) | Hazardous Waste Fee | January 1, 2026 |
| § 25299.81 (Health and Safety Code) | Underground Storage Tank Maintenance Fee Law | January 1, 2036 |
| § 42064 (Public Resources Code) | Environmental Mitigation Surcharge | January 1, 2037 |
| Offers in Compromise: (Revenue and Taxation Code) § 41171.5 § 46628 § 50156.18 § 55332.5 |
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, 2028 |
| § 42111 (Revenue and Taxation Code) | Local Prepaid Mobile Telephony Services Collection Act | January 1, 2026 |
| § 43101.1 (Revenue and Taxation Code) | Hazardous Substances Tax Law | January 1, 2026 |