Laws, Regulations & Annotations
Business Taxes Law Guides
Sales and Use Tax Law
- 6018.10 ― Volunteer fire departments.
- 6295 ― Used motor vehicle dealers; Department of Motor Vehicles.
- 6363.9 ― Children's diapers.
- 6363.10 ― Menstrual hygiene products.
- 6388.5 ― New or remanufactured trailers purchased for out-of-state or interstate commerce use.
- 6452.05 ― Aircraft jet fuel information return.
- 6591.3 ― Accuracy penalty.
- 6592 ― Excusable delay.
- 6902.5 ― Motion picture tax credit.
- 6902.7 ― Small business hiring credit.
- 6902.8 ― Small business hiring credit, application.
Sales and Use Tax Regulations
- 1503 ― Hospitals and other Medical Service Facilities, Institutions and Homes for the Care of Persons.
- 1584 ― Membership Fees.
- 1591 ― Medicines and Medical Devices.
- 1616 ― Federal Areas.
- 1705.1 ― Innocent Spouse or Registered Domestic Partner Relief from Liability.
Additional Local Taxes
Sales and Use Tax Annotations
- 245.1497 ― Lecithin.
- 335.0021 ― First Functional Use Out of State.
- 460.0171 ― Consumer Action Against Retailer for Refund of Excess Sales Tax Reimbursement Barred.
- Index of Published Annotations
- Index of Deleted Annotations
Motor Vehicle Fuel Tax Law
Use Fuel Tax Law
- 8651.4 ― Rate; dimethyl ether-liquefied petroleum gas fuel blend.
- 8651.7 ― Flat rate.
- 8651.9 ― Rate; dimethyl ether.
Cigarette and Tobacco Products Tax Law
Cigarette and Tobacco Products Tax Regulations
Cannabis Tax Law
Cannabis Tax Regulations
Table of Statutes Volume IV
Tax on Insurers Law
- 12206 ― Low income housing tax credit.
- 12209 ― Community development financial institution tax credit.
Timber Yield Tax Annotations
Emergency Telephone Users Surcharge Act
Prepaid Mobile Telephony Services Surcharge Collection Act
- 42018 ― Surcharge and local charges if prepaid mobile telephony services sold in combination with other services or products for single price.
Local Prepaid Mobile Telephony Services Collection Act
- 42100 ― Title; Legislative findings and declarations.
- 42101 ― Definitions.
- 42101.5 ― Collection of local charge by a seller; Local agency shall enter into a contract with the department; Notification by local agency of increase, reduction, or elimination of local charge; Election by prepaid MTS provider to remit local charge to local taxing jurisdiction.
- 42101.6 ― Posting of specified rates on department’s internet website; Retailer reimbursement; Surcharge collections are debts; Liability for surcharge; Credit for certain charges paid to another jurisdiction; Worthless accounts.
- 42101.7 ― Exemption from collection of surcharge for sellers with de minimis sales.
- 42101.8 ― Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller.
- 42101.9 ― Local charges if prepaid MTS sold in combination with other services or products for single price.
- 42103 ― Administration of local charges by department ; Local Charges for Prepaid Mobile Telephony Services Fund; Transmittals of local charges; Adoption of rules and regulations; Audit duties; Third-party contracts for performance of specified department duties.
- 42103.1 ― Remittance schedules and methods of payment.
- 42103.2 ― Registration of seller with department.
- 42105 ― Responsibilities of local jurisdiction or local agency imposing local charge; Claim by consumer to rebut presumed location of retail transaction; Limitations on actions or claims relating to local tax ordinance or local charge.
- 42106 ― Transmittal of offset portion of refund to city, county, or city and county.
- 42107 ― Payment of collection and administration costs by local jurisdiction or local agency.
- 42109 ― Annual report by department of costs incurred in administering collection of local charges.
- 42110 ― Unlawful retention of information contained in records of the department; Request by resolution for specified person to examine records of the department; Conditions for access to department’s records; Directly interested persons who may be given information relating to unpaid local charges.
- 42111― Repeal of part.
Hazardous Waste Fee (Health & Safety Code)
- 25160 ― "Manifest"; reporting requirements.
- 25160.2 ― Consolidated manifesting procedure.
- 25205.15 ― Manifest fee.
Lead–Acid Battery Recycling Act of 2016
- 25215.1 ― Definitions.
- 25215.5 ― Management of lead-acid battery fees collected.
- 25215.51 ― Cleanup Program: LABRIC.
- 25215.59 ― Loans to Toxic Substances Control Account from General Fund.