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Business Taxes Law Guide – Revision 2022
 

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".