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Business Taxes Law Guide—Revision 2025
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
- Chapter 1. General Provisions and Definitions. §§ 55001–55004
- Chapter 2. Fee. §§ 55021–55022
- Chapter 3. Determinations. §§ 55040–55103
- Chapter 4. Collection of Fee. §§ 55121–55211
- Chapter 5. Overpayments and Refunds. §§ 55221–55281
- Chapter 6. Administration and Taxpayers' Bill of Rights. §§ 55301–55337
- Chapter 7. Violations. §§ 55361–55365
- Chapter 8. Disclosure of Information. § 55381