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Law Guides Revisions > Business Taxes Law Guides Revisions 2025

Business Taxes Law Guides

Revision 2025

VOLUME 1

Appeals Regulations

• 35015―Filing a Petition for Redetermination
• 35039―Filing a Claim for Refund
• 35055―Request for Innocent Spouse Relief
• 35057―Cigarette and Tobacco Products Licensing Act Appeal
• 35058―Petition for Release or Recovery of Seized Cigarette or Tobacco Products

Uniform Local Sales And Use Tax Regulations

• 1808―Tax Revenue Sharing Agreement Reporting and Publication

VOLUME 2

Sales and Use Tax Annotations

• 500-0095―International Flight

VOLUME 3

Cannabis Tax Regulations

• 3700―Cannabis Excise and Cultivation Taxes
• 3703―Excess Cannabis Tax
• 3800―Application of Chapter and Definitions
• 3801―Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit
• 3805―Cannabis Excise Tax Credit
• 3810―Vendor Compensation
• 3820―Responsible Person Liability

VOLUME 4

Fee Collection Procedures Regulations

• 3501―Records