California Health and Safety Code

§ 25215.1

HSC § 25215.1 Effective Jan 1, 2023Div. 20 · Ch. 6.5 · Art. 10.5

Statute text

For purposes of this article, the following definitions shall apply:

(a)“Board” means the California Department of Tax and Fee Administration.

(b)“Business” means any person, as defined in subdivision (k), except a natural person or a city, county, city and county, district, commission, the state, or any department, agency, or political subdivision of any of those, or an interstate body or, to the extent permitted by law, the United States and its agencies and instrumentalities.

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Legislative history

Amended by Stats. 2022, Ch. 258, Sec. 58. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.