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Business Taxes Law Guide – Revision 2023
Table of Statutes—Volume IV with Repeal or Sunset Dates (as of December 31, 2021).
| 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 |
| § 25174.1, 25174.2, 25174.6, 25174.7, 25205.14, 25205.3, 25205.4 (Health and Safety Code) | Hazardous Waste Fee. | January 1, 2023 |
| § 25299.81 (Health and Safety Code) | Underground Storage Tank Maintenance Fee Law. Sunset provision | January 1, 2026 |
| 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, 2023 |
| § 42111 (Revenue and Taxation Code) | Local Prepaid Mobile Telephony Services Collection Act. Repeal of part |
January 1, 2026 |
| § 43051, 43151, 43152.12 (Revenue and Taxation Code) | Hazardous Substances Tax Law. | January 1, 2023 |