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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
REVENUE AND TAXATION CODE PROVISIONS Relating to the Fee Collection Procedures Law*
* Stats. 1992, Ch. 407 (SB 1920), effective January 1, 1993.
Chapter 1. General Provisions and Definitions
55001. Title. This part shall be known and may be cited as the Fee Collection Procedures Law.
History—Stats. 2013, Ch. 177 (SB 824), in effect January 1, 2014, substituted "part" for "chapter" after "This".
55002. "Person." "Person" means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company and association. "Person" also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
History—Stats. 1994, Ch. 1200 (SB 469), in effect September 30, 1994, added "limited liability company" after "partnership," in the first sentence.
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."
55004. "Feepayer." "Feepayer" means any person liable for the payment of the fees collected pursuant to this part.