Special Taxes & Fees Programs Registration Information
Special Taxes and Fees administers over 29 tax and fee programs. The Board of Equalization (BOE) wants to streamline your registration process in California and make it as easy as possible. You can register for most Special Taxes and Fees programs using online electronic registration (eReg).
For more information on a specific program or questions regarding whether you are required to register please click on the specific program listed below.
Register Online
You may register online for a permit, license, account, or other tax and fee program using eReg. Participating programs are identified by an asterisk (*) below. eReg is a convenient way to apply, and is available 24 hours a day.
Telephone Assistance
Representatives are available to answer your questions Monday through Friday (except State holidays) from 8:00 A.M. to 5:00 P.M.
- Toll-free: 800-400-7115 (TTY: 711)
- Outside the US: 916-445-6362
Special Taxes & Fees Programs Registration Requirements
Click on the below programs to learn about additional registration requirements.
- Alcoholic Beverage Tax *
- California Tire Fee *
- Childhood Lead Poisoning Prevention Fee
- Cigarette & Tobacco Products Licensing Program *
- Cigarette & Tobacco Products Tax *
- Cigarette Tax Stamp Program *
- Covered Electronic Waste Recycling Fee *
- Diesel Fuel Tax *
- Emergency Telephone Users Surcharge *
- Energy Resources (Electrical) Surcharge *
- Fire Prevention Fee
- Hazardous Waste Activity Fee
- Hazardous Waste Disposal Fee
- Hazardous Waste Environmental Fee *
- Hazardous Waste Facility Fee
- Hazardous Waste Generator Fee *
- Integrated Waste Management Fee (Solid Waste & Wood Waste)
- Jet Fuel Tax *
- Marine Invasive Species (Ballast Water) Fee
- Motor Vehicle Fuel Tax *
- Natural Gas Surcharge *
- Occupational Lead Poisoning Prevention Fee *
- Oil Spill Prevention, Response and Administration Fees *
- Tax on Insurers
- Underground Storage Tank Maintenance Fee *
- Water Rights Fee
Motor Carrier Office
The Motor Carrier Office administers the following programs:

