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Business Taxes Law Guide—Revision 2024
Marine Invasive Species Fee Collection Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22.5.
Section 44001
44001. "Department." For purposes of this part, "department" means the California Department of Tax and Fee Administration.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "means" and "California Department of Tax and Fee Administration" for "State Board of Equalization" after "means".