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Business Taxes Law Guide – Revision 2020
 

Table of Statutes—Volume IV with Repeal or Sunset Dates (as of December 31, 2019).

Statute Tax, Fee, or Surcharge Program and Title Repeal or Sunset Date
§ 12207 (Revenue and Taxation Code Tax on Insurers Law. Credit: 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:

§ 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
§ 41033 (Revenue and Taxation Code) Emergency Telephone Users Surcharge Law.
Guaranteed minimum annual funding of Prepaid MTS 911 Account; deficiency determinations
January 1, 2020
§ 42024 (Revenue and Taxation Code) Prepaid Mobile Telephony Services Surcharge Collection Act. Repeal of part January 1, 2020
§ 42111 (Revenue and Taxation Code) Local Prepaid Mobile Telephony Services Collection Act.
Repeal of part
January 1, 2021