Special Taxes and Fees
The Business Tax and Fee Division administers special tax and fee programs that encompass a broad range of activities and transactions. Some receipts are allocated to the state's General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs. The Business Tax and Fee Division administers most of the special tax and fee programs in cooperation with other state agencies. Choose a specific tax or fee program for additional information.
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Special Tax and Fee Programs
- Alcoholic Beverage Tax
- California Tire Fee
- California Electronic Cigarette Excise Tax
- Cannabis Taxes
- Childhood Lead Poisoning Prevention Fee
- Cigarette & Tobacco Products
- Licensing Program
- Cigarette & Tobacco Products Taxes
- Cigarette Stamp Program
- Covered Electronic Waste Recycling Fees
- Covered Electronic Waste Recycling (eWaste) Fee
- Covered Battery-Embedded (CBE) Waste Recycling Fee
- Emergency Telephone Users Surcharge (911 & 988 Surcharges) and Local Charges
- Energy Resources (Electrical) Surcharge
- Fire Prevention Fee (suspended effective July 1, 2017)
- Firearm and Ammunition Product Sellers
- Fuel Taxes and Fees
- Aircraft Jet Fuel Tax
- Motor Vehicle Fuel Tax & Diesel Fuel Tax
- International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax
- Oil Spill Prevention and Administration Fee & Oil Spill Response Fee
- Underground Storage Tank Maintenance Fee
- Use Fuel Tax
- Hazardous Substance (Waste) Fees
- Hazardous Waste Disposal Fee (ended on June 30, 2022)
- Hazardous Waste Environmental Fee
- Hazardous Waste Facility Fee
- Hazardous Waste Generation and Handling Fee
- Integrated Waste Management Fee (Solid Waste & Wood Waste)
- Lead-Acid Battery Fees
- California Battery Fee
- Manufacturer Battery Fee
- Lithium Extraction Excise Tax
- Lumber Products Assessment
- Marine Invasive Species (Ballast Water) Fee
- Natural Gas Surcharge
- Occupational Lead Poisoning Prevention Fee
- Tax on Insurers
- The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act (Proposition 19)
- Timber Yield Tax
- Water Rights Fee
File a Return or Report
- File a Return or Report
- Request Relief from a Penalty
- File a Claim for Refund
- Amend a Return
- Declaration of Timely Mailing
- Filing Dates for Special Taxes and Fees Returns
- Request a Filing Extension
Registration and Permits
- Obtain an Account, License, or Permit
- Guide for New Permit and License Holders
- Verify an Account, License, or Permit
- Update Registration Information
Tax & Interest Rates
- Special Taxes and Fees Rates
- Prepayment Rates on Sales Tax for Fuels
- Sales Tax Rates for Fuels
- Interest Rates
- Interest Calculator
Resource Center
- Business Taxes Law Guide
- Industry Guides
- Memorandum Opinions
- Regulations
- Motor Vehicle Fuel Tax
- Use Fuel Tax
- Diesel Fuel Tax
- Alcoholic Beverage Tax
- Cigarette and Tobacco Products Tax
- Cigarette and Tobacco Products Licensing Act
- Cannabis Tax
- Cannabis Excise Tax
- Energy Resources Surcharge
- Emergency Telephone Users Surcharge
- Prepaid Mobile Telephony Services Surcharge Collection Act
- Hazardous Substances Tax
- Childhood Lead Poisoning Prevention Fee
- Occupational Lead Poisoning Prevention Fee
- Integrated Waste Management Fee
- Underground Storage Tank Maintenance Fee
- Oil Spill, Response, Prevention, and Administration Fees
- Lumber Products Assessment
- Fee Collection Procedures
- Special Taxes Administration - Miscellaneous
- Forms
- Proposed Change to Regulations
- Publications
- Proposed Annotations (CLD)
- Annotations
- Motor Vehicle Fuel Tax
- Use Fuel Tax
- Diesel Fuel Tax
- Alcoholic Beverage Tax
- Cigarette and Tobacco Products Tax
- Cigarette and Tobacco Products Licensing Act
- Tax on Insurers
- Energy Resources Surcharge
- Emergency Telephone Users Surcharge
- Hazardous Substances Tax
- Covered Electronic Waste Recycling Fee
- Childhood Lead Poisoning Prevention Fee
- Occupational Lead Poisoning Prevention Fee
- Integrated Waste Management Fee
- Underground Storage Tank Maintenance Fee
- California Tire Fee
- Oil Spill Response, Prevention, and Administration Fees
- Natural Gas Surcharge
- Special Notices
- Manuals
- Tax Information Bulletins
- Special Taxes and Fees Newsletters
- Tax Practitioners’ Newsletter
- Agency Reports
Dispute Resolution
- Appeals Procedures
- Petition for Redetermination
- Report Tax Evasion
- Declaration of Timely Mailing
- Request Relief from a Penalty
- File a Claim for Refund
- Settlement Program
- Offer in Compromise
- Taxpayers' Rights Advocate
- STD-435 Request for Duplicate Controller’s Warrant/Stop Payment