Laws, Regulations & Annotations

Volume 1 & 2

Sales and Use Tax

• Law (§§ 6001–7176)
• Regulations (1500–1707)
• Annotations
• Court Decisions

Uniform Local Sales and Use Tax

• Law (§§ 7200–7226)
• Regulations (1802–1807)
• Annotations

Transactions and Use Tax

• Law (§§ 7251–7279.6)
• Regulations (1821–1828)
• Annotations

Additional Local Taxes (§§ 7285–7292)

Index of Published Annotations

Index of Deleted Annotations

Sales and Use Tax - Proposed Annotations

Sales and Use Tax Memorandum Opinions

Rules for Tax Appeals (5000–5700)

Volume 3

Motor Vehicle Fuel Tax

• Law (§§ 7301–8526)
• Regulations (1101–1178)
• Annotations

Use Fuel Tax

• Law (§§ 8601–9433)
• Regulations (1301–1336)
• Annotations

Diesel Fuel Tax

• Law (§§ 60001–60709, 9401–9433)
• Regulations (1411–1470)
• Annotations

Alcoholic Beverage Tax

• Law (§§ 32001–32557, 23000–23673)
• Regulations (2500–2571)
• Annotations
• Court Decisions

Cigarette and Tobacco Products Tax

• Law (§§ 30001–30483, 104555–104558)
• Regulations (4011–4106)
• Annotations
• Court Decisions

Cigarette and Tobacco Products Licensing Act

• Law (§§ 22970–22995
• Regulations (4500–4703)

California Cigarette Fire Safety and Firefighter Protection Act

• Law (§§ 14950–14960)

Table of Statutes—Volume III with Repeal or Sunset Dates

Volume 4

Tax on Insurers

• Law (§§ 12001–13170)
• Annotations

Energy Resources Surcharge

• Law (§§ 40001–40216)
• Regulations (2300–2343)
• Annotations

Emergency Telephone Users Surcharge

• Law (§§ 41001–41176)
• Regulations (2401–2433)
• Annotations

Hazardous Substances Tax

• Law and Revenue and Taxation Code (§§ 43001–43651)
• Regulations (3000–3022)
• Annotations

Hazardous Waste Fee

• Health and Safety Code (§§ 25100–25404.9)
• Court Decisions

Covered Electronic Waste Recycling Fee

• Law (§§ 25214.9–25214.10.2, 41516–42486)
• Annotations

Childhood Lead Poisoning Prevention

• Law (§§ 105275–105310, 43057–43554)
• Regulations (33001–33060)
• Annotations

Occupational Lead Poisoning Prevention

• Law (§§ 105175–105197, 43056–43553)
• Regulations (38001–38005)
• Annotations

Integrated Waste Management Fee

• Law and Public Resources Code (§§ 45001–45984, 40000–48013)
• Regulations (3301–3303)
• Annotations

Underground Storage Tank Maintenance Fee

• Law and Health and Safety Code (§§ 50101–50162, 15399.10–15399.21, 25280–25299.99.3)
• Regulations (1201–1271)
• Annotations

California Tire Fee

• Law (§§ 42860–42895)
• Annotations

Oil Spill

• Response, Prevention Fee and Administration Fee
  Law and Government Code (§§ 46001–46751, 8670.1–8670.51.1)
• Regulations (2240–2257)
• Annotations

Marine Invasive Species Fee Collection

• Law (§§ 44000–44008, 71200–71271)

Natural Gas Surcharge

• Law (§§ 890–900)

Water Rights Fee

• Law (§§ 1525–1552, 13050–13160.1)

Lumber Products Assessment

• Law (§§ 4629–4629.13 )
• Regulations (2000–2001)

Fee Collection Procedures

• Law (§§ 55001–55381)
• Regulations (3500–3503)

State Responsibility Area Fire Prevention Fees

• Law (§§ 4210–4228 )

Special Taxes Administration—Miscellaneous (4901–4905)

Special Taxes Department Memorandum Opinions

Proposed Changes Special Taxes and Fees Annotations