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 53001
53001. Definitions. For purposes of this part, the following definitions apply:
(a) "Department" means the California Department of Tax and Fee Administration.
(b) "Fiscal year" means the 12-month period beginning on July 1 and ending on the following June 30.
(c) "Gross income" means gross income, as that term is defined in Sections 17071 and 24271, derived from or attributable to this state.
(d) "Private detention facility" and "private detention facility operator" have the same meanings as those terms are defined in Section 7320 of the Government Code.
History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.