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Business Taxes Law Guide – Revision 2022
 

Fee Collection Procedures Law

Public Resources 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."