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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 3. Administration
Section 53003
53003. Administration. The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to "fee" shall include the taxes imposed by this part, and references to "feepayer" shall include a person required to pay the taxes imposed by this part.
History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.