Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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235.0000 FEDERAL TAXES—Regulation 1617

Annotation 235.0025

235.0025 Environmental Taxes. The federal taxes imposed by Public Law 95–510 (Statutes of 1980) which adds "Chapter 38, Environmental Taxes" (commencing with section 4611) to subtitle D of the Internal Revenue Code of 1954 (26 U.S.C. sections 4611, 4612), are environmental excise taxes imposed on importers or manufacturers within the meaning of Revenue and Taxation Code section 6012(c)(4), and are therefore includable within the definition of gross receipts. 4/22/81.