California Code of Regulations
Title 18 - Public Revenues
Division 2 - California Department of Tax and Fee Administration - Business Taxes (State Board of Equalization - Business Taxes, See Ch. 6 and 9.9)
- Chapter 1 - Motor Vehicle Fuel Tax
- Chapter 1.5 - Underground Storage Tank Maintenance Fee
- Chapter 2 - Use Fuel Tax
- Chapter 3 - Diesel Fuel Tax
- Chapter 4 - Sales and Use Tax
- Chapter 4.1 - Lumber Products Assessment
- Chapter 4.5 - Oil Spill Prevention and Response Fees
- Chapter 5 - Energy Resources Surcharge Law
- Chapter 5.5 - Emergency Telephone Users Surcharge Law
- Chapter 5.6 - Litter Control, Recycling, and Resource Recovery Assessment [Repealed]
- Chapter 5.7 - Prepaid Mobile Telephony Services
- Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax
- Chapter 7 - Universal Telephone Service Tax [Repealed]
- Chapter 8 - Hazardous Substances Tax
- Chapter 8.2 - Lead-Acid Battery Fees
- Chapter 8.3 - Integrated Waste Management Fee Law
- Chapter 8.5 - Fee Collection Procedures Law
- Chapter 8.7 - Cannabis Tax Regulations
- Chapter 8.8 - Cannabis Excise Tax Effective on and After January 1, 2023
- Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations
- Chapter 9.5 - Cigarette and Tobacco Products Licensing Act of 2003
- Chapter 9.9 - California Department of Tax and Fee Administration and State Board of Equalization - Special Taxes Administration - Miscellaneous
- Chapter 10 - Petition and Hearing Procedures [Repealed]
- Chapter 11 - Subscription Television Tax [Repealed]
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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