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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 53007
53007. Registration. A private detention facility operator subject to this part shall register with the department in a form and manner prescribed by the department, including but not limited to electronic media, and shall set forth the name under which it transacts or intends to transact business and any other information as the department may require. An application for registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.