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Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 1. General Provisions and Definitions
Section 55003
55003. "Department." "Department" means the California Department of Tax and Fee Administration.
History—Stats. 2021, Ch. 432 (SB 824), effective January 1, 2022, substituted ""Department" means the California Department of Tax and Fee Administration." for ""Board" means the State Board of Equalization."