California housing & land-use law
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 24 chapters · 614 sections
- Jurisdiction
- California
Contents
▸Chapter 1. Motor Vehicle Fuel Tax
Overview- § 1100. Foreword. [Repealed]
▸Article 1. General Provisions and Definitions
Overview- § 1101. Motor Vehicle Fuel.
- § 1102. Liquefied Petroleum Gases. [Repealed]
- § 1103. Blending or Compounding. [Repealed]
- § 1104. Consignment for Sale. [Repealed]
- § 1105. Tax-Paid Fuel and Ex-Tax Fuel.
- § 1106. Tax-Paid Fuel Distributed. [Repealed]
- § 1107. Drip Gasoline Producer. [Repealed]
- § 1108. Qualified Distributor. [Repealed]
- § 1109. Status of Limited Distributor's License. [Repealed]
- § 1110. Issuance of a Limited Distributor's License. [Repealed]
- § 1111. Highway.
- § 1112. Off-Highway Use of Fuel. [Repealed]
- § 1113. Confines and Limits of a Construction Project. [Repealed]
- § 1114. Book Transfers, in-Tank Transfers, Physical Exchanges and Settlements. [Repealed]
- § 1115. Pipeline Overages and Shortages. [Repealed]
▸Article 2. Imposition of Tax
Overview- § 1116. Losses Prior to Distribution [Repealed]
- § 1117. Allowable Losses of Commission Agents. [Repealed]
- § 1118. Distribution of Commingled Fuel. [Repealed]
- § 1119. Tax-Paid Motor Vehicle Fuel Blended, Compounded or Redistilled. [Repealed]
- § 1120. Returned Sales.
- § 1121. Temperature-Corrected Distributions. [Repealed]
- § 1122. Conversion Factor.
- § 1123. Supplier.
- § 1124. Relief from Liability.
- § 1124.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.
- § 1125. Two-Party Exchange.
▸Article 3. Exemptions
Overview- § 1131. Natural Gasoline Sales to Licensed Distributors. [Repealed]
- § 1132. Shipments Out of the State.
- § 1133. Exempt Distributions to Qualified Distributor. [Repealed]
- § 1134. Sales to the United States.
- § 1135. Distributions to Representatives of Foreign Governments. [Repealed]
- § 1136. Distributions to the State and Its Political Subdivisions. [Repealed]
- § 1137. Exempt Sales of Jet Fuel.
▸Article 4. Deposits [Repealed]
▸Article 5. Returns and Payments
Overview- § 1151. Monthly Return of Distributor. [Repealed]
- § 1152. Weekly Return of Distributor. [Repealed]
- § 1153. Processor's Return of Distribution. [Repealed]
- § 1154. Owner's Return of Processing Transactions. [Repealed]
- § 1155. Recipient's Return of Processing Transactions. [Repealed]
- § 1156. Monthly Report of Producer. [Repealed]
- § 1157. Monthly Report of Broker. [Repealed]
- § 1160. Payment by Electronic Funds Transfer.
- § 1161. Tax Paid Twice on Motor Vehicle Fuel.
▸Article 6. Records
Overview- § 1171. Distributor's Inventory and Stock Record. [Repealed]
- § 1172. Producer's Stock Record. [Repealed]
- § 1173. Producer's Purchase Record. [Repealed]
- § 1174. Producer's Sales Record. [Repealed]
- § 1175. Broker's Purchase Record. [Repealed]
- § 1176. Broker's Sales Record. [Repealed]
- § 1177. Records of Aircraft Jet Fuel Dealer.
- § 1178. Records.
▸Chapter 1.5. Underground Storage Tank Maintenance Fee
Overview▸Article 1. General Provisions and Definitions
Overview- § 1201. Definitions.
- § 1205. Feepayer; Rebuttable Presumption.
- § 1212. Liability for Fee.
- § 1213. Payment of Fee by Operator.
▸Exhibit B Statement of Underground Storage Tank Operator
▸Chapter 2. Use Fuel Tax
Overview- § 1300. Foreword. [Repealed]
- § 1301. Fuel.
- § 1302. Motor Vehicle.
- § 1303. Highway.
- § 1304. User.
- § 1305. Fuel Tank.
- § 1306. Vendor.
- § 1307. Vendor's Permit.
- § 1308. Wholesaler. [Repealed]
▸Article 2. Imposition of Tax
Overview- § 1316. Exempt Uses of Fuel in Motor Vehicle.
- § 1316.5. Exemption Certificates. [Repealed]
- § 1317. Allowance of Credit or Refund of Tax Paid to Vendor.
- § 1318. Vendor's Liability for the Tax.
- § 1319. Vehicle Fuel Tank Deliveries Without Payment of Tax.
- § 1320. Vehicle Fuel Tank Deliveries for off-Highway Use.
- § 1321. Allowances for Pumping Liquefied Petroleum Gas.
- § 1322. Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks.
- § 1323. Passenger Carriers—Transit Partial Exemption.
- § 1324. Fuel Used with Systems Approved by the Air Resources Board. [Repealed]
- § 1325. Annual Flat Rate Fuel Tax.
▸Article 3. Reports and Records
Overview- § 1331. Return of User.
- § 1331.1. Privately Operated Passenger Automobile and Small Commercial Vehicles—when User's Pe…
- § 1331.2. Payment by Electronic Funds Transfer.
- § 1331.5. Weekly Returns and Payments of Vendor.
- § 1331.6. Credit for Bad Debt Losses of Vendors.
- § 1332. Records.
- § 1333. Records of Vendors, Invoices and Receipts. [Repealed]
- § 1334. Successor's Liability.
- § 1335. Relief of Liability.
- § 1336. Innocent Spouse or Registered Domestic Partner Relief from Liability.
▸Chapter 3. Diesel Fuel Tax
Overview▸Article 1. Definitions
▸Article 3. Exemptions and Refunds
Overview- § 1430. Shipments Out of State.
- § 1431. Diesel Fuel Used on a Farm for Farming Purposes.
- § 1432. Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle.
- § 1433. Refund of Tax on Diesel Fuel Lost in the Course of Handling, Transportation, or Storage.
- § 1434. Sales of Diesel Fuel to the United States and Its Agencies and Instrumentalities.
- § 1435. Tax Paid Twice on the Amount of Diesel Fuel Removed from an Approved Terminal.
- § 1436. Returned Sales.
▸Article 7. Records
▸Chapter 4. Sales and Use Tax
Overview- § 1500. Foreword.
▸Article 1. Service Enterprises
Overview- § 1501. Service Enterprises Generally.
- § 1501.1. Research and Development Contracts.
- § 1502. Computers, Programs, and Data Processing.
- § 1502.1. Word Processing.
- § 1503. Hospitals and Other Medical Service Facilities, Institutions and Homes for the Care of…
- § 1504. Mailing Lists and Services.
- § 1505. Funeral Directors.
- § 1506. Miscellaneous Service Enterprises.
- § 1507. Technology Transfer Agreements.
▸Article 3. Manufacturers, Producers, Processors
Overview- § 1524. Manufacturers of Personal Property.
- § 1525. Property Used in Manufacturing.
- § 1525.1. Manufacturing AIDS.
- § 1525.2. Manufacturing Equipment. [Repealed]
- § 1525.3. Manufacturing Equipment—Leases of Tangible Personal Property. [Repealed]
- § 1525.4. Manufacturing, Research and Development, and Electric Power Equipment.
▸Appendix B Construction Contracts - Partial Exemption Certificate for Manufacturing and Resear…
Overview- § 1525.5. Manufacturing By-Products and Joint-Products.
- § 1525.7. Rural Investment Tax Exemption. [Repealed]
- § 1526. Producing, Fabricating and Processing Property Furnished by Consumers—General Rules.
- § 1527. Sound Recording.
- § 1528. Photographers, Photocopiers, Photo Finishers and X–Ray Laboratories.
- § 1529. Motion Pictures.
- § 1530. Foundries.
- § 1531. Fur Dressers and Dyers.
- § 1532. Teleproduction or Other Postproduction Service Equipment.
▸Appendix C Technical Definitions
▸Appendix A
▸Article 4. Graphic Arts and Related Enterprises
▸Article 5. Installers, Repairers, Reconditioners
▸Article 6. Specific Business Engaged in Retailing
Overview- § 1565. Auctioneers.
- § 1566. Automobile Dealers and Sales Representatives.
- § 1566.1. Auto Auctions and Auto Dismantlers.
▸Appendix A
Overview- § 1567. Banks and Insurance Companies.
- § 1568. Beer, Wine and Liquor Dealers.
- § 1569. Consignees and Lienors of Tangible Personal Property for Sale.
- § 1570. Charitable Organizations.
- § 1571. Florists.
- § 1572. Memorial Dealers.
- § 1573. Court Ordered Sales, Foreclosures and Repossessions.
- § 1574. Vending Machine Operators.
- § 1583. Modular Systems Furniture.
- § 1584. Membership Fees.
▸Article 7. Specific Kinds of Property and Exemptions Generally
Overview- § 1585. Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices.
- § 1586. Works of Art and Museum Pieces for Public Display.
- § 1587. Animal Life, Feed, Drugs and Medicines.
- § 1588. Seeds, Plants and Fertilizer.
- § 1589. Containers and Labels.
- § 1590. Newspapers and Periodicals.
- § 1591. Medicines and Medical Devices.
- § 1591.1. Specific Medical Devices, Appliances, and Related Supplies.
- § 1591.2. Wheelchairs, Crutches, Canes, and Walkers.
- § 1591.3. Vehicles for Physically Handicapped Persons.
- § 1591.4. Medical Oxygen Delivery Systems.
- § 1592. Eyeglasses and Other Ophthalmic Materials.
- § 1593. Aircraft and Aircraft Parts.
- § 1594. Watercraft.
- § 1595. Occasional Sales—Sale of a Business—Business Reorganization.
- § 1596. Buildings and Other Property Affixed to Realty.
- § 1597. Property Transferred or Sold by Certain Nonprofit Organizations.
- § 1598. Motor Vehicle and Aircraft Fuels.
- § 1598.1. Diesel Fuel Prepayment Exemption.
▸Article 8. Food Products and Meals
▸Article 9. Special Provisions Affecting Vehicles, Vessels and Aircraft
▸Article 11. Interstate and Foreign Commerce
▸Article 12. Matters Involving Transportation of Property
▸Article 13. Credit Transactions
Overview- § 1641. Credit Sales and Repossessions.
- § 1642. Bad Debts.
▸Appendix 2 Consolidation of Allowable Bad Debt Deduction for Multiple Repossessed Vehicles Usi…
▸Article 14. Exchanges, Returns, Defects
▸Article 15. Leases of Tangible Personal Property
▸Article 16. Resale Certificates; Demonstration; Gifts and Promotions
Overview- § 1667. Exemption Certificates.
- § 1668. Sales for Resale.
▸Appendix B California Resale Certificate for the Auto Body Repair and Painting Industry
Overview- § 1669. Demonstration, Display, and Use of Property Held for Resale—General.
- § 1669.5. Demonstration, Display, and Use of Property Held for Resale-Vehicles.
- § 1670. Gifts, Marketing AIDS, Premiums and Prizes.
- § 1671. Trading Stamps and Related Promotional Plans.
- § 1671.1. Discounts, Coupons, Rebates, and Other Incentives.
▸Article 17. Payment and Collection of Use Tax
Overview- § 1683. “Engaged in Business.” [Repealed]
- § 1684. Collection of Use Tax by Retailers. [Effective Until at Least 9–15–2012; See History N…
- § 1684. Collection of Use Tax by Retailers. [Effective 9–15–2012]
- § 1684.5. Marketplace Sales.
- § 1685. Payment of Tax by Purchasers.
- § 1685.5. Calculation of Estimated Use Tax — Use Tax Table.
- § 1686. Receipts for Tax Paid to Retailers.
- § 1687. Information Returns.
▸Article 18. Administration—Miscellaneous
Overview- § 1698. Records.
- § 1698.5. Audit Procedures.
- § 1699. Permits.
▸Appendix A Certification of Permit — Concessionaires
Overview- § 1699.5. Direct Payment Permits.
- § 1699.6. Use Tax Direct Payment Permits.
- § 1700. Reimbursement for Sales Tax.
- § 1701. “Tax-Paid Purchases Resold.”
- § 1702. Successor's Liability.
- § 1702.5. Responsible Person Liability.
- § 1702.6. Suspended Corporations.
- § 1703. Interest and Penalties.
- § 1704. Whole Dollar Reporting—Computations on Returns or Other Documents.
- § 1705. Relief from Liability.
- § 1705.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.
- § 1706. Drop Shipments.
- § 1707. Electronic Funds Transfer.
▸Article 19. Bradley-Burns Uniform Local Sales and Use Taxes
▸Article 20. Transactions (Sales) and Use Taxes
Overview- § 1821. Foreword.
- § 1822. Place of Sale for Purposes of Transactions (Sales) and Use Taxes.
- § 1823. Application of Transactions (Sales) Tax and Use Tax.
- § 1823.4. Place of Delivery of Tangible Personal Property Generally.
- § 1823.5. Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels.
- § 1824. Public Utilities. [Repealed]
- § 1825. Aircraft Common Carriers.
- Article 21. Service Enterprises—Unrevised Series [Repealed]
- Article 22. Contractors and Subcontractors—Unrevised Series [Repealed]
- Article 23. Manufacturers, Producers and Processors—Unrevised Series [Repealed]
- Article 24. Repairers and Reconditioners of Personal Property—Unrevised Series [Repealed]
- Article 25. Particular Classes of Retailers—Unrevised Series [Repealed]
- Article 26. Exemptions Generally—Unrevised Series [Repealed]
- Article 27. Food Products: Meals—Unrevised Series [Repealed]
- Article 28. Matters Relating to the Federal Government—Unrevised Series [Repealed]
- Article 29. Matters Relating to Transportation of Property—Unrevised Series [Repealed]
- Article 30. Credit Sales; Lease Contracts—Unrevised Series [Repealed]
- Article 31. Merchandise Returned, Traded in, or Found Defective—Unrevised Series [Repealed]
- Article 32. Resale Certificates—Consumption of Property Purchased for Resale—“Tax Paid Purchas…
- Article 33. Payment and Collection of Use Tax—Unrevised Series [Repealed]
- Article 34. Administration—Miscellaneous—Unrevised Series [Repealed]
- Article 35. Local Sales and Use Tax—Unrevised Series [Repealed]
▸Chapter 4.1. Lumber Products Assessment
▸Chapter 4.5. Oil Spill Prevention and Response Fees
Overview▸Article 1. Oil Spill Prevention and Administration Fee
▸Article 2. Oil Spill Response Fee
▸Article 4. Relief of Liability, Records, and Payment by Electronic Funds Transfer
▸Chapter 5. Energy Resources Surcharge Law
Overview▸Article 1. Collection of Surcharge by Electric Utilities
▸Article 2. Exemptions and Exclusions from Surcharge
▸Article 3. Registration, Returns, and Reports
▸Chapter 5.5. Emergency Telephone Users Surcharge Law [Repealed]
Overview▸Article 1. Imposition of Surcharge [Repealed]
Overview- § 2400. Foreword. [Repealed]
- § 2401. Definitions. [Repealed]
- § 2402. Imposition of the Surcharge. [Repealed]
- § 2403. Prepaid Telephone Calling Cards. [Repealed]
- § 2404. Billing Presumed to be Correct. [Repealed]
- § 2405. Partial Payments. [Repealed]
- § 2406. Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agent…
▸Article 3. Registration, Returns and Reports [Repealed]
▸Chapter 5.6. Emergency Telephone Users Surcharge Act
Overview▸Article 1. Imposition of Surcharge and Application of Chapter
▸Article 2. Exemptions, Deductions, Credits, and Specific Applications of Tax
▸Article 3. Returns and Reports
▸Chapter 5.7. Local Charges on Prepaid Mobile Telephony Services
▸Chapter 6. State Board of Equalization — Alcoholic Beverage Tax
Overview▸Article 1. Records
Overview- § 2500. Records.
- § 2504. Distilled Spirits Produced, Packaged, or Bottled.
- § 2505. Bottled or Packaged Distilled Spirits Acquired in California.
- § 2506. Bottled or Packaged Distilled Spirits Imported.
- § 2507. Distilled Spirits Sold or Exported.
- § 2508. Distilled Spirits Invoices and Bottling or Packaging Records.
- § 2509. Prepayment of Distilled Spirits Tax; Consolidated Returns.
- § 2512. Beer and Wine Production; Beer Bottling; Wholesalers' Beer and Wine Purchases.
- § 2513. Beer and Wine Imported.
- § 2514. Beer and Wine Sold.
- § 2515. Beer and Wine Exports. [Repealed]
- § 2518. Beer Sold to Instrumentalities of the Armed Forces. [Repealed]
- § 2519. Distilled Spirits and Wine Sold to Instrumentalities of the Armed Forces. [Repealed]
- § 2520. Payment by Electronic Funds Transfer.
▸Article 2. Invoices
▸Article 3. Inventories
▸Article 4. Reports
Overview- § 2534. Reporting Periods for Tax Returns. [Repealed]
- § 2535. Distilled Spirits.
- § 2536. Beer Manufacturers.
- § 2537. Wine Growers.
- § 2538. Beer and Wine Importers.
- § 2539. Tax Remittances. [Repealed]
- § 2540. Common Carrier Receipts and Delivery Reports.
- § 2541. Common Carrier Tax Reports.
- § 2542. Public Warehouses.
- § 2543. Customs Brokers.
- § 2544. Conversion of Liters to Gallons.
▸Article 5. Losses and Allowances
▸Article 6. Classification of Particular Beverages
Overview- § 2555. Closures.
- § 2557. Powdered Distilled Spirits.
- § 2558. Distilled Spirits. [Repealed]
- § 2558.1. Wine. [Repealed]
- § 2559. Presumption — Distilled Spirits. [Repealed]
- § 2559.1. Rebuttable Presumption — Distilled Spirits. [Repealed]
- § 2559.3. Internet List. [Repealed]
- § 2559.5. Correct Classification. [Repealed]
▸Article 7. Samples
- Article 8. Exports and Sales for Export [Repealed]
▸Chapter 7. Universal Telephone Service Tax [Repealed]
Overview▸Article 1. General [Repealed]
▸Chapter 8.2. Lead-Acid Battery Fees
▸Chapter 8.3. Integrated Waste Management Fee Law
▸Chapter 8.8. Cannabis Excise Tax Effective on and After January 1, 2023
▸Chapter 9. Cigarette and Tobacco Products Tax Law Regulations
Overview▸Article 3. Distributor's and Wholesaler's License
▸Article 7. Tax Reports
Overview- § 4031. Distributor's and Wholesaler's Report.
- § 4031.1. Payment by Electronic Funds Transfer.
- § 4032. Passenger Common Carrier Report. [Repealed]
- § 4033. Consumer's or User's Report. [Repealed]
- § 4034. Report of Sales to Consumers.
- § 4035. Tax Remittances. [Repealed]
- § 4036. Cigarette and Tobacco Products Floor Stock and Indicia Adjustment Tax. [Repealed]
▸Article 8. Other Reports
▸Article 10. Metering Machines and Impressions
▸Article 10.5. Purchase of Tax Indicia
Overview- § 4055. Where Purchased; Distributors' Discount.
- § 4056. Units of Sale; Minimum Sales.
- § 4056.1. Expiration of Heat-Applied Decal Tax Stamps. [Repealed]
- § 4057. Cash Sales of Tax Stamps or Meter Register Settings.
- § 4058. Application for Credit Purchases.
- § 4059. Authorization for Credit Purchases.
- § 4060. Payment for Credit Purchases.
▸Article 11. Refunds for Stamps and Meter Impressions
- Article 12. Refunds of Affixation Costs [Repealed]
▸Article 13. Particular Transactions
Overview- § 4076. Wholesale Cost of Tobacco Products.
- § 4077. Tobacco Product Manufacturer.
- § 4078. Sales to the State. [Repealed]
- § 4079. In Bond Federal Tax-Free Cigarettes. [Repealed]
- § 4080. Interstate and Foreign Commerce.
- § 4081. Sample Cigarettes and Tobacco Products.
- § 4082. Cigarettes for Hospitalized Veterans. [Repealed]
- Article 14. Transactions Without Stamps or Meter Impressions [Repealed]
▸Article 15. Vending Machines
▸Article 16. Payment by Consumer or User
▸Article 17. Interest and Penalties
▸Article 18. Miscellaneous
Overview- § 4099. Affixing of Stamps or Meter Impressions Out-of-State.
- § 4100. Purchases of Cigarettes by a Retailer. [Repealed]
- § 4101. Cigarette Transporter's Permit. [Repealed]
- § 4102. Application Form. [Repealed]
- § 4103. Invoices, Bills of Lading or Delivery Tickets. [Repealed]
- § 4105. Relief from Liability.
- § 4106. Innocent Spouse or Registered Domestic Partner Relief from Liability.
▸Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003
Overview▸Article 1. Definitions and Citations
▸Article 2. Licenses — Issuance, Transfer and Denial
Overview- § 4502. Denial of License.
- § 4503. Issuance of License — Transfer of Business.
- § 4504. Determination of Arm's Length Transaction.
- § 4505. Transfers or Sales Between Related Parties.
- § 4506. Evidence of a Non-Arm's Length Transaction.
- § 4507. Request for Information and Records.
- § 4508. Appeal — Denial of License. [Repealed]
- § 4509. Non-Arm's Length Transfer — Sales.
▸Article 3. Notices of Violations or Warning Notices
▸Article 4. Penalties and Fines
▸Article 6. Seizure and Forfeiture
▸Article 7. Records
▸Chapter 9.9. California Department of Tax and Fee Administration and State Board of Equalizati…
- Chapter 10. Petition and Hearing Procedures [Repealed]
- Chapter 11. Subscription Television Tax [Repealed]