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Special Taxes and Fees Newsletter Article Index

Special Taxes and Fees publishes an annual online newsletter of general interest and program specific articles. The statements in the articles were current as of their publication date. The laws and regulations administered by Special Taxes and Fees are complex and subject to change. If there is a conflict between any of the listed articles and the law or regulations, decisions will be based on the law and regulations.
Select the program that you are interested in from the list below. The "General Articles" selection contains articles that may apply to multiple programs.

• Alcoholic Beverage Tax
• Cigarette and Tobacco Products Tax Law and Licensing Act
• Diesel Fuel Tax
• Electronic Waste Recycling (eWaste) Fee
• Emergency Telephone Users Surcharge
• Energy Resources Surcharge
• Fire Prevention Fee
• Hazardous Substances Tax/Fee
• Hazardous Waste Activity Fee
• Hazardous Waste Disposal Fee
• Hazardous Waste Environmental Fee Tax
• Hazardous Waste Facility Fee
• Hazardous Waste Generator Fee

• International Fuel Tax Agreement (IFTA)
• Motor Vehicle Fuel Tax
• Occupational Lead Poisoning Prevention Fee
• Tire Fee
• Underground Storage Tank Maintenance Fee
• Use Fuel Tax
• General Articles

Alcoholic Beverage Tax

• Alcoholic Beverage Control (ABC) license suspension – procedural changes for posting notice Dec. 12, pg. 3
• Distilled spirits regulations, Final Rulemaking Action to repeal, Dec. 12, pg. 2
• Import beer and wine into California: you may be responsible for reporting and paying the California excise tax Dec. 12, pg. 3

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Cigarette and Tobacco Products Tax Law and Licensing Act

• Assembly Bill 1301 Dec. 12, pg. 2
• Assembly Bill 2496 Dec. 10, pg. 2
• Assembly Bill 2733 Dec. 10, pg. 2
• Distributor’s license, you must have your Cigarette and Tobacco Products, in hand to start business Dec. 11, pg. 3
• eFile is coming Dec. 11, pg. 4
• Electronic cigarettes, Information regarding the decision of the U.S, Food and Drug Administration onDec. 11, pg. 5
• Electronic Filing (eFiling) for cigarette manufacturers, importers, and distributors is now available Dec. 12, pg. 1
• Electronic payment of taxes – one day late? Dec. 12, Supplemental Articles
• Electronic Registration (eReg) Dec. 12, pg. 1
• Email updates, sign up to receive, Dec. 12, pg. 2
• Home-based businesses, cigarette and tobacco products retail licenses Dec. 11, pg. 3
• Interactive classes available for retailers of cigarette and tobacco products in California Dec. 12, Supplemental Articles
• Invoices, Cigarette and tobacco products retailers: Remember to retain Dec. 12, Supplemental Articles
• Invoices, Cigarette and tobacco products retailers, Remember to retain Dec. 11, pg 5
• License verification available, Cigarette and tobacco product Dec. 11, pg. 2
• Low-cost stamp validators are available Dec. 12, Supplemental Articles
• Low-cost stamp validators are now available Dec. 11, pg. 2
• Maintaining your cigarette distributor account Dec. 10, pg. 4
• Mobile seller, retailer’s license for sales of cigarettes and tobacco products? Dec. 12, pg. 2
• New tax reports and schedules Dec. 12, pg. 1
• Notify the BOE if you move, change ownership, or sell your business Dec. 10, pg. 3
• Roll-Your-Own cigarette machines do not make a retailer a manufacturer Dec. 11, pg. 4
• SICPA Product Security, LLC, Five-year contract awarded to, for cigarette tax stamps and equipment Dec. 10, pg. 4
• Tax rate on other tobacco products, Fiscal year 2012 – 2013, Dec. 12, pg. 1
• Tobacco Directory, Remember to check the California Dec. 10, pg. 3
• Transfers between multiple locations, Retailers of cigarette and tobacco products Dec. 11, pg 4
• Universal Product Code (UPC) barcode and cigarette tax stamps, Distributors: be sure to scan your product, Dec. 12, pg. 2

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Diesel Fuel Tax

• Biodiesel reporting tips, Dec. 12, pg. 3
• Electronic filing required for motor fuels accounts Dec. 10, pg. 6
• Fuel tax swap Dec. 10, pg. 5
• New schedules for MVF and diesel fuel suppliers Dec. 10, pg. 6

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Electronic Waste Recycling (eWaste Fee)

• Amazon Kindle devices subject to the eWaste Fee?, Dec. 12, pg. 4
• Covered Electronic Devices Dec. 11, pg. 8
• Manufacturer’s Notification Letter and Manufacturer’s Report Dec. 11, pg. 8
• New eWaste recycling fees effective January 1, 2013 Dec. 12, pg. 5
• Sales of CEDs to the Federal Government are subject to the eWaste fee Dec. 11, pg. 9

Emergency Telephone Users Surcharge

• Surcharge rate information Dec. 12, pg. 5

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Energy Resources Surcharge

• No offset allowed for customer-generated electricity Dec. 11, pg. 9

Fire Prevention Fee

• Authorized by Assembly Bill x1 29 Dec. 11, pg. 2
• Fire Prevention Fee Dec. 12, pg. 5

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Hazardous Substances Tax/Fee

• Rates, New hazardous waste and occupational lead poisoning prevention fee Dec. 12, pg. 6
• Rates, New hazardous waste and occupational lead poisoning prevention fee Dec. 11, pg. 10
• Rates, Calendar year 2011, Hazardous waste fee Dec. 10, pg. 10

Activity Fee

Disposal Fee

• Rates, Calendar year 2011 Dec. 10, pg. 10

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Environmental Fee Tax

• Are Professional Employment Organizations (PEO) employers? Dec. 12, pg. 6
• Determining the number of employees Dec. 12, pg. 6
• Rates, Calendar year 2011 Dec. 10, pg. 10

Facility Fee

• Rates, Calendar year 2011 Dec. 10, pg. 10

Generator Fee

• Attention all generator fee account holders Dec. 10, pg. 5
• Generator fee refunds Dec. 12, pg. 6
• Generator fee refunds Dec. 11, pg. 10
• Rates, Calendar year 2011 Dec. 10, pg. 10
• Surplus funds unavailable Dec. 10, pg. 5

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International Fuel Tax Agreement (IFTA)

• Common errors made on IFTA returns Dec. 11, pg. 7
• eFiling, mandatory, IFTA carriers transition to, Nov. 12, pg. 1
• eFiling is available for IFTA taxpayers Dec. 11, pg. 6
• eServices available for IFTA carriers Nov. 12, pg. 1
• Grace period for carriers who have applied and paid for their 2013 credentials Nov. 12, pg. 1
• Grace period for carriers who have applied and paid for their 2012 credentials Dec. 11, pg. 6
• Grace period for carriers who have applied and paid for their 2011 credentials Dec. 10, pg. 8
• IFTA workshops Nov. 12, pg. 2
• Legislation, New, takes effect January 1, 2013 Nov. 12, pg. 1
• Maintain records that support your IFTA tax return Dec. 11, pg. 7
• Penalty charge Dec. 11, pg. 6
• Penalty charge Dec. 10, pg. 8
• Penalty for operating without a valid IFTA, DI or Fuel Trip Permit Nov. 12, pg. 2
• Renew your IFTA credentials to avoid penalty charges Nov. 12, pg. 1
• Renew your IFTA credentials to avoid penalty charges Dec. 11, pg. 6
• Renew your IFTA credentials to avoid penalty charges Dec. 10, pg. 7
• Tax rate changes for IFTA and interstate user diesel fuel Nov. 12, pg. 1
• Tax rate changes for the IFTA and interstate user diesel fuel Dec. 11, pg. 5
• Tax rate change for 2011 under IFTA and interstate user diesel fuel credentials Dec. 10, pg. 7

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Motor Vehicle Fuel Tax

• E85, Are you producing with tax-paid MVF? Dec. 12, pg. 6
• Electronic filing required for motor fuels accounts Dec. 10, pg. 6
• Fuel tax swap Dec. 10, pg. 5
• New schedules for MVF and diesel fuel suppliers Dec. 10, pg. 6

Occupational Lead Poisoning Prevention Fee

• Rates, occupational lead poisoning prevention fee, New hazardous waste and, Dec. 12, pg. 6
• Rates, occupational lead poisoning prevention fee, New hazardous waste and, Dec. 11, pg. 10
• Rates, Calendar year 2011 Dec. 10, pg. 11

Tire Fee

• Do you owe the tire fee? Dec. 11, pg. 10

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Underground Storage Tank

• Underground storage tank ownership verification available Dec. 11, pg. 10

Use Fuel Tax

• E85 is subject to the use fuel tax Dec. 11, pg. 10

General Articles

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

• Assembly Bill 1301 Dec. 12, pg. 2
• Assembly Bill 1812 Dec. 12, pg. 2
• Assembly Bill 2679 Dec. 12, pg. 2
• Assembly Bill x1 29 Dec. 11, pg. 2
• Assembly Bill 1004 Dec. 10, pg. 2
• Assembly Bill 2496 Dec. 10, pg. 2
• Assembly Bill 2733 Dec. 10, pg. 2
• Audit process, see publication 76 to learn the special taxes and fees Dec. 10, pg. 9

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• Bill of Rights, Annual Taxpayers’ hearings to begin Dec. 12, pg. 8
• Bill of Rights, Annual Taxpayers’ Dec. 11, pg. 11
• Bill of Rights, Annual Taxpayers' Dec. 10, pg. 8

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• Civil behavior in trying times Dec. 12, pg. 8
• Civil behavior in trying times Dec. 11, pg. 12
• Civil behavior in trying times Dec. 10, pg. 9

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• eFile, Check out Dec. 10, pg. 12
• Electronic payment of taxes received one day late Dec. 12, pg. 7
• (eServices) eReg is here! Dec. 12, pg. 7
• (eServices) Online business registration coming soon Dec. 11, pg. 11
• Ethics at work – “Thank you” is enough Dec. 12, pg. 8
• Ethics at work – “Thank you” is enough Dec. 11, pg. 12
• Ethics at work - "thank you" is enough Dec. 10, pg. 9

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• Information, Need more? Dec. 10, pg. 12

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• Motor Carrier Office Dec. 11, pg. 11

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• “No Cash” pilot program Dec. 12, pg. 7

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• Online relief requests now available Dec. 12, pg. 7

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• Pay by paper check, Same day check processing is here! Dec. 12, pg. 8

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• Records, Tax and fee payers: Remember to maintain your, Dec. 12, pg. 7
• Rights, Know your Dec. 12, pg. 8
• Rights, Know your Dec. 11, pg. 12
• Rights, Know your Dec. 10, pg. 8

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• Senate Bill 35 Dec. 12, pg. 2
• Senate Bill 1015 Dec. 12, pg. 2
• Senate Bill 1485 Dec. 12, pg. 2
• Senate Bill 858 Dec. 10, pg. 3
• Senate Bill 1028 Dec. 10, pg. 3

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• Waiver of Limitation, What should you do if our auditor asks you to sign Dec. 10, pg. 9

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