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Business Taxes Law Guide—Revision 2026

BTLG Table of Contents > Private Detention Facility Tax Law > Chapter 3 > entire chapter

Private Detention Facility Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 28. Private Detention Facility Tax Law

Chapter 3. Administration

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.

53004. Adoption of regulations. (a) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, provisions governing collections, reporting, refunds, and appeals.

(b) The department may prescribe, adopt, and enforce emergency regulations relating to the administration and enforcement of this part. Any emergency regulations prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.

History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.

53005. Due Process for All Fund. (a) (1) Subject to paragraph (2), all revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Due Process for All Fund, which is hereby created in the State Treasury.

(2) In the event that Assembly Bill 2465 of the 2025–26 regular session is enacted, paragraph (1) shall not become operative, and instead all revenues collected pursuant to this part, less refunds and reimbursement to the department for expenses incurred in the administration and collection of the taxes imposed by this part, shall be deposited into the Due Process for All Fund, established pursuant to Section 7300.3 of the Government Code.

(b) Moneys in the fund shall, upon appropriation by the Legislature, be used for immigration-related services.

History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.

53006. Due date; payments and returns. (a) The taxes imposed by this part shall be due and payable annually on or before July 31 following the close of the prior fiscal year.

(b) The payments shall be accompanied by a return filed using electronic media on or before July 31 of each year for the preceding fiscal year. Returns 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.

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.