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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: § 41171.5 § 46628 § 50156.18 § 55332.5 (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 |