Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Table of Statutes—Volume IV with Repeal or Sunset Dates (as of December 31, 2020).
|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|
|§ 25299.81 (Health and Safety Code)||Underground Storage Tank Maintenance Fee Law. Sunset provision||January 1, 2026|
|Offers in Compromise:
(Revenue and Taxation Code)
|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|