Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

Table of Statutes—Volume IV

Table of Statutes—Volume IV with Repeal or Sunset Dates

TABLE OF STATUTES WITH REPEAL OR SUNSET DATES
Statute Tax, Fee, or Surcharge Program and Title Repeal or Sunset Date
§ 12209 (Revenue and Taxation Code Tax on Insurers Law. Community development financial in financial institution tax credit December 31, 2017
§ 12202.2 (Revenue and Taxation Code) Tax on Insurers Law. "Insurer that has a corporate affiliate that is a health care service plan or health plan" defined; gross premiums tax rate June 30, 2019
§ 25299.81 (Health and Safety Code) Underground Storage Tank Maintenance Fee Law. Sunset provision January 1, 2026
§ 42872.5 California Tire Fee. Awarding of grants for public works projects January 1, 2026
(inoperative on June 30, 2015
§ 41171.5

§ 46628


§ 50156.18


§ 55332.5

(Health and Safety Code)
Emergency Telephone Users Surcharge Law.

Oil Spill Response, Prevention, and Administrative Fees Law.

Underground Storage Tank Maintenance Fee Law.

Fee Collection Procedures Law.

Offers in compromise
January 1, 2018
§ 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, 2020