Laws, Regulations, and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2026
Private Detention Facility Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 28. Private Detention Facility Tax Law
Chapter 1. General Provisions and Definitions
Section 53000
53000. Title. This part shall be known, and may be cited, as the Private Detention Facility Tax Law.
History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.