Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization - Business Taxes, See Ch. 6 and 9.9)

  1. Chapter 1 - Motor Vehicle Fuel Tax (§ 1100)
  2. Chapter 1.5 - Underground Storage Tank Maintenance Fee (Article 1)
  3. Chapter 2 - Use Fuel Tax (§ 1300 to 1308)
  4. Chapter 3 - Diesel Fuel Tax (Article 1 to 7)
  5. Chapter 4 - Sales and Use Tax (§ 1500)
  6. Chapter 4.1 - Lumber Products Assessment (§ 2000 to 2001)
  7. Chapter 4.5 - Oil Spill Prevention and Response Fees (Article 1 to 4)
  8. Chapter 5 - Energy Resources Surcharge Law (Article 1 to 4)
  9. Chapter 5.5 - Emergency Telephone Users Surcharge Law (Article 1 to 4)
  10. Chapter 5.6 - Litter Control, Recycling, and Resource Recovery Assessment [Repealed]
  11. Chapter 5.7 - Prepaid Mobile Telephony Services (§ 2460 to 2462)
  12. Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax (Article 1 to 9)
  13. Chapter 7 - Universal Telephone Service Tax (Article 1)
  14. Chapter 8 - Hazardous Substances Tax (§ 3000 to 3022)
  15. Chapter 8.3 - Integrated Waste Management Fee Law (§ 3301 to 3303)
  16. Chapter 8.5 - Fee Collection Procedures Law (§ 3500 to 3503)
  17. Chapter 8.7 - Cannabis Tax Regulations (§ 3700 to 3703)
  18. Chapter 8.8 - Cannabis Excise Tax Effective on and After January 1, 2023 (§ 3800 to 3810)
  19. Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations (Article 3 to 18)
  20. Chapter 9.5 - Cigarette and Tobacco Products Licensing Act of 2003 (Article 1 to 7)
  21. Chapter 9.9 - California Department of Tax and Fee Administration and State Board of Equalization - Special Taxes Administration - Miscellaneous (§ 4901 to 4905)
  22. Chapter 10 - Petition and Hearing Procedures [Repealed]
  23. Chapter 11 - Subscription Television Tax [Repealed]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.