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Business Taxes Law Guide – Revision 2022
 

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