Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Marine Invasive Species Fee Collection Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22.5.

Section 44005

44005. Due date. Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.

History—Stats. 2003, Ch. 491 (AB 433), in effect January 1, 2004, substituted "44006" for "44005." Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" or "department’s" for "board" or "board’s" respectively, throughout.