Proposed Annotations – Current Legal Digests

A Current Legal Digest (CLD) is a 30–day notice of proposed changes to Volumes 3 (Alcoholic Beverage Tax) or 4 (Tax on Insurers) of the Business Taxes Law Guide (BTLG). Proposed changes include new annotations, suggested revisions of existing annotations, and annotations to be deleted. The new annotations and /or suggested revisions to existing annotations contained in the CLDs are drafts and may not reflect the language that will be used in the final annotation. If you are looking for a CLD on a business taxes subject other than Alcoholic Beverage Tax or Tax on Insurers, more information may be found on the California Department of Tax and Fee Administration's (CDTFA) website at

CLDs within the 30–day period are listed in the "Comment Period Open" section below. When a CLD is active, you may comment on the proposed changes to the annotations by clicking the hyperlink. When the 30-day period has elapsed, the changes are considered to be approved. The CLD is then moved to the "Comment Period Closed" section until the approved changes are published in the next BTLG update. There are currently no CLDs for Alcoholic Beverage Tax or Tax on Insurers.

Comment Period Open

  • None

Comment Period Closed

  • None