Special Taxes Regulations
- Motor Vehicle Fuel Tax
- Underground Storage Tank Maintenance
- Use Fuel Tax
- Diesel Fuel Tax
- Oil Spill Response, Prevention, and Administration Fees
- Energy Resource Surcharge
- Emergency Telephone Users Surcharge
- Alcoholic Beverage Tax
- Hazardous Substances Tax
- Integrated Waste Management Fee
- Fee Collection Procedures Law
- Cigarette and Tobacco Products Tax
- Cigarette and Tobacco Products Licensing
- Special Taxes Administration - Miscellaneous Regulations
Motor Vehicle Fuel Tax:
- 1101, Motor Vehicle Fuel, (7-02)
- 1105, Tax-Paid and Ex-Tax Fuel, (7-02)
- 1111, Highway, (6-02)
- 1120, Returned Sales, (7-02)
- 1122, Conversion Factor, (6-02)
- 1123, Supplier, (10-06)
- 1124, Relief from Liability, (5-03)
- 1125, Two-Party Exchange, (10-06)
- 1132, Shipments Out of the State, (7-02)
- 1134, Sales to the United States, (7-02)
- 1137, Exempt Sales of Jet Fuel, (6-02)
- 1160, Payment by Electronic Funds Transfer, (7-05)
- 1161, Tax Paid Twice on Motor Vehicle Fuel, (7-02)
- 1177, Records of Aircraft Jet Fuel Dealer, (5-03)
- 1178, Records, (5-03)
Underground Storage Tank Maintenance:
- 1201, Definitions, (1-00)
- 1205, Fee Payer; Rebuttable Presumption, (2-01)
- 1212, Liability for Fee, (1-00)
- 1213, Payment of Fee By Operator, (1-00)
- 1214, Payment by Electronic Funds Transfer, (7-05)
- 1220, Exemption from Fee, (1-00)
- 1248, Relief from Liability, (5-03)
- 1271, Records, (5-03)
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Use Fuel Tax:
- 1301, Fuel, (5-99)
- 1302, Motor Vehicle, (1-69)
- 1303, Highway, (7-71)
- 1304, User, (1-90)
- 1305, Fuel Tank, (10-57)
- 1306, Vendor, (11-75)
- 1307, Vendor's Permit, (10-91)
- 1316, Exempt Uses of Fuel in Motor Vehicle, (5-99)
- 1317, Allowance of Credit or Refund of Tax Paid to Vendor, (5-99)
- 1318, Vendor's Liability for the Tax, (3-80)
- 1319, Vehicle Fuel Tank Deliveries Without Payment of Tax, (1-71)
- 1320, Vehicle Fuel Tank Deliveries for Off-Highway Use, (10-59)
- 1321, Allowances for Pumping Liquefied Petroleum Gas, (5-99)
- 1322, Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks, (7-71)
- 1323, Passenger Carriers-Transit Partial Exemption, (5-99)
- 1325, Annual Flat Rate Fuel Tax, (5-99)
- 1331, Return of User, (5-99)
- 1331.1, Privately Operated Passenger Automobile and Small Commercial Vehicles-When user's Permit and Tax Returns are Not Required, (5-99)
- 1331.2, Payment by Electronic Funds Transfer, (7-05)
- 1331.5, Weekly Returns and Payments of Vendor, (12-63)
- 1331.6, Credit for Bad Debt Losses of Vendors, (9-99)
- 1332, Records, (5-03)
- 1334, Successor's Liability, (7-92)
- 1335, Relief of Liability, (5-03)
Diesel Fuel Tax:
- 1411, Highway, (3-99)
- 1413, Tax-Paid Diesel Fuel and Ex-Tax Diesel Fuel, (6-02)
- 1420, Supplier, (10-06)
- 1421, Successor's Liability, (3-99)
- 1422, Relief From Liability, (5-03)
- 1423, Two-Party Exchange, (10-06)
- 1425, Payment by Electronic Funds Transfer, (7-05)
- 1430, Shipments Out of State, (7-02)
- 1431, Diesel Fuel Used on a Farm for Farming Purposes, (3-99)
- 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle, (3-99)
- 1433, Refund of Tax on Diesel Fuel Lost in the Course of Handling, Transportation, or Storage, (3-99)
- 1434, Sales of Diesel Fuel to the United States and its Agencies and Instrumentalities, (6-02)
- 1435, Tax Paid Twice on Diesel Fuel, (7-02)
- 1436, Returned Sales, (7-02)
- 1470, Records, (5-03)
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Oil Spill Response, Prevention, and Administration Fees:
- 2240, Petroleum Products, (7-01)
- 2241, Barrel of Crude Oil, (7-01)
- 2242, Barrel of Petroleum Products, (7-01)
- 2250, Relief of Liability, (5-03)
- 2255, Records, (5-03)
- 2257, Payment by Electronic Funds Transfer, (7-05)
Energy Resource Surcharge:
- 2300, Collection of Surcharge, (6-78)
- 2301, Due and Payable Dates, (1-75)
- 2302, Surcharge Collections a Debt, (1-75)
- 2303, Relief from Liability, (5-03)
- 2304, Worthless Accounts, (1-75)
- 2315, Exemptions and Exclusions, (1-75)
- 2316, Specific Applications, (2-80)
- 2317, Consumption by Electric Utilities, (1-75)
- 2329, Registration, (1-75)
- 2330, Electric Utility Returns, (1-75)
- 2331, Consumer Returns, (1-75)
- 2332, Reports, (9-79)
- 2333, Payment by Electronic Funds Transfer, (7-05)
- 2343, Records, (5-03)
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Emergency Telephone Users Surcharge:
- 2401, Definitions, (11-00)
- 2403, Prepaid Telephone Calling Cards, (11-00)
- 2405, Partial Payments, (7-77)
- 2406, Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents, (5-00)
- 2413, Exemptions from Surcharge, (2-80)
- 2421, Registration, (7-77)
- 2422, Returns and Payment, (7-86)
- 2425, Payment by Electronic Funds Transfer, (7-05)
- 2431, Records, (5-03)
- 2432, Relief from Liability, (5-03)
Alcoholic Beverage Tax:
- 2500, Records, (5-03)
- 2504, Distilled Spirits Produced, Packaged, or Bottled, (6-78)
- 2505, Bottled or Packaged Distilled Spirits Acquired in California , (6-78)
- 2506, Bottled or Packaged Distilled Spirits Imported, (6-78)
- 2507, Distilled Spirits Sold or Exported, (4-55)
- 2508, Distilled Spirits Invoices and Bottling or Packaging Records, (6-78)
- 2509, Prepayment of Distilled Spirits Tax; Consolidated Returns, (4-55)
- 2512, Beer and Wine Production; Beer Bottling; Wholesalers' Beer and Wine Purchases, (4-55)
- 2513, Beer and Wine Imported, (4-55)
- 2514, Beer and Wine Sold, (4-55)
- 2520, Payment by Electronic Funds Transfer, (7-05)
- 2525, Contents, (4-55)
- 2530, Inventories, (2-90)
- 2535, Distilled Spirits, (6-84)
- 2536, Beer Manufacturers, (1-90)
- 2537, Wine Growers, (1-89)
- 2538, Beer and Wine Importers, (3-03)
- 2540, Common Carrier Receipts and Delivery Reports, (9-69)
- 2541, Common Carrier Tax Reports, (8-79)
- 2542, Public Warehouses, (4-55)
- 2543, Customs Brokers, (9-69)
- 2544, Conversion of Liters to Gallons, (1-77)
- 2550, Destruction and Unaccounted for Losses of Distilled Spirits, (12-95)
- 2551, Unaccounted for Losses of Beer, (1-96)
- 2552, Spoiled Beer and Wine, (3-03)
- 2553, Losses Resulting from Disaster, Vandalism, Malicious Mischief, or Insurrection, (6-80)
- 2554, Consumption of Beer on Brewery Premises, (3-99)
- 2555, Closures, (1-90)
- 2557, Powdered Distilled Spirits, (6-78)
- 2558, Distilled Spirits, (7-08)
- 2559, Presumption – Distilled Spirits, (7-08)
- 2559.1, Rebuttable Presumption – Distilled Spirits, (7-08)
- 2559.3, Internet List, (7-08)
- 2559.5, Correct Classification, (7-08)
- 2560, Treated as Sales, (9-69)
- 2561, Exports and Sales for Export, (7-79)
- 2570, Relief from Liability, (5-03)
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Hazardous Substances Tax:
Integrated Waste Management Fee:
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Fee Collection Procedures Law:
Cigarette and Tobacco Products Tax:
- 4011, Distributors Not Engaged in Business in This State, (6-02)
- 4018, Amount of Security, (2-02)
- 4021, Opening Inventory, (2-02)
- 4022, Inventories of Cigarettes, (2-02)
- 4023, Inventories of Stamps and Meter Units, (2-02)
- 4026, Records, (5-03)
- 4027, Manufacturer's Monthly Report, (5-03)
- 4031, Distributor's and Wholesaler's Report, (11-68)
- 4031.1, Payment by Electronic Funds Transfer, (7-05)
- 4034, Report of Sales to Consumers, (2-02)
- 4041, Common Carrier Delivery Reports, (11-68)
- 4047, Transfer of Stamps, (2-02)
- 4048, Manner of Affixing Stamps, (6-59)
- 4049, Adherence of Stamps, (6-59)
- 4051, Metering Machines, (6-59)
- 4052, Metering Machine Requirements, (1-68)
- 4053, Revocation of Permission, (6-59)
- 4054, Manner of Affixing Meter Impressions, (6-59)
- 4055, Where Purchased: Distributors' Discount, (3-06)
- 4056, Units of Sale; Minimum Sales, (3-06)
- 4057, Cash Sales of Tax Stamps or Meter Register Settings, (3-06)
- 4058, Application for Credit Purchases, (3-06)
- 4059, Authorization for Credit Purchases, (3-06)
- 4060, Payment for Credit Purchases, (3-06)
- 4061, Unused Stamps and Unused Meter Settings, (3-06)
- 4062, Destroyed Stamps and Meters, (2-02)
- 4063, Destroyed Cigarettes, (2-02)
- 4063.5, Exported Tax-Paid Tobacco Products, (2-02)
- 4064, Claim Forms, (2-02)
- 4065, Unsalable Cigarettes, (2-02)
- 4066, Stolen Indicia, (1-68)
- 4080, Interstate and Foreign Commerce, (2-02)
- 4081, Sample Cigarettes and Tobacco Products, (2-02)
- 4089, Statement of Operator, (6-59)
- 4091, Payment by Consumer, (2-02)
- 4092, Receipts for Tax Paid to Distributors, (2-02)
- 4098, Relief from Liability, (2-02)
- 4099, Affixing of Stamps or Meter Impressions Out-Of-State, (6-59)
- 4105, Relief from Liability, (5-03)
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Cigarette and Tobacco Products Licensing:
- 4500, Definitions (4-07)
- 4501, Citations (4-07)
- 4502, Denial of License (4-07
- 4503, Issuance of License – Transfer of Business (4-07)
- 4504, Determination of Arm's Length Transaction (4-07)
- 4505, Transfers or Sales Between Related Parties (4-07)
- 4506, Evidence of a Non-Arm's Length Transaction (4-07)
- 4507, Request for Information and Records (4-07)
- 4508, Appeal – Denial of License (4-07)
- 4509, Non-Arm's Length Transfer – Sales (4-07)
- 4600, Issuance and Contents of a Notice or Warning Notice (4-07)
- 4601, Service of a Notice of Violation or Warning Notice (4-07)
- 4602, Finality (4-07)
- 4603, Penalties for Licensed or Unlicensed Retailers (4-07)
- 4604, Penalties for Licensed or Unlicensed Wholesalers and Distributors (4-07)
- 4605, Penalties for Licensed or Unlicensed Manufacturers and Importers (4-07)
- 4606, Mitigating Circumstances (4-07)
- 4607, Determination of Fine (4-07)
- 4608, Collection of Fines (4-07)
- 4609, Right to Appeal (4-07)
- 4700, Appeal – Excise Taxes Division (4-07)
- 4701, Appeal – Appeals Division (4-07)
- 4702, Appeal – Board Hearing (4-07)
- 4703, Seizures and Forfeitures (12-07)
Special Taxes Administration - Miscellaneous Regulations:
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