Tag 31
Search for the bridge going over the road in Los Flores, like on the first screenshot. Next to the last house before the bridge is a road that leads around the house. The tag is on the back of this house. You have to climb over a stone wall to reach it.
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Tag 32
In the wide street leading into the hills from the stadium, are a few tall appartment buildings. Search for the one on the first screenshot. The tag on the bottom of the building.
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Tag 33
Coming from the Los Santos Stadium going towards the hills there is a street on the left with a tall parkinggarage. The tag number 33 is on the inside on the right wall on the ground floor.
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Tag 34
North of the Los Santos Stadium is a group of houses with a parking lot in the middle. You can find these houses near the pedestrian bridge crossing the highway. You can find the tag in the southwest corner of this parking lot.
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Tag 35
This tag should be easy to find. It is on the southeast side of the Los Santos Stadium.
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Tag 36
In East Beach is a factory with two chimneys, that should be easy to spot. The tag is on the wall off the factory next to the road that makes an S-turn.
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Tag 37
Coming from the factory where you found tag 36 onto the bridge towards the east. There is a stairs going down on the right side of this bridge. When you are down, there should be a small alley next to the stairs. The tag is in this alley at an small square.
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Tag 38
North of the Cluckin Bell in East Los Santos is a long straight street with an alley to the right. Use the radar on the first screen for the exact location. The street is only one block away from tag number 37. In this alley you can find tag 38, and tag 41 is very close.
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Tag 39
After spraying tags 38 and 41 use the alley to go west and turn right on the street. Go to the crossing and again turn right. Tag 39 is on the other side of the crossing, at the base of a large apartment complex.
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Tag 40
On the side of the large road is a billboard without any posters. Next to this is a couple of houses on a hill. The tag is on one of these houses.
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