Special Taxes and Fees
The Excise Tax, Fuel Tax and Environmental Fees Divisions were consolidated into two functionally aligned divisions, Special Taxes Policy and Compliance Division and Special Taxes Audit and Carrier Division. For detailed program information click on the individual program under the Special Taxes and Fees Programs or Contact Us.
Special Taxes and Fees
In the Special Taxes and Fees Spotlight
- Electronic Filing Option for Cigarette Manufacturers, Importers and Distributors
- Emergency Telephone Users Surcharge Rate for 2013
- Important Notice: Electronic Waste Recycling Fee Rate Decrease
- Upcoming Reporting and Return Form Changes to Accompany New Electronic Filing Option for Cigarette Manufacturers, Importers and Distributors
- BOE Special Notice Regarding the Fire Prevention Fee
- California Court of Appeal Invalidates Distilled Spirits Regulations
- New Tax Rates for Motor Vehicle Fuel and Diesel Fuel Effective July 1, 2012
- California Cigarette and Tobacco Products Manufacturers and Importers
- Fuel Tax Swap FAQ
Quick Links
- Customer Service Surveys
- Report Suspected Tax Fraud
- BOE Special Notices
- Special Taxes and Fees Special Notices
- Statistics and Reports
- Tax Rates
File a Return or Make a Payment
- File a Return
- Amend a Return
- Request Relief from Penalty or Interest
- Declaration of Timely Mailing
- Request a Filing Extension
- Make a Payment
- Auto Pay and Installment Agreements FAQ
- Electronic Filing (E-Filing) & Registration
- Electronic Funds Transfer & Registration
- Registered Warrants (IOU)
- Audit Payment Information
Registration & Permits
- eServices (Registration)
- Register for a Fuel Permit or Account
- Verify a Permit
Taxes, Fees & Interest
Statistics and Reports
- Resource Center
- Dispute Resolution
- Tax Topics
- Seminars & Training
- Webcasts, Videos and Presentations
