California Revenue and Taxation Code

§ 40005

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 40005 Effective Jan 1, 2025Div. 2 · Part 19 · Ch. 1

“Board” or “department” means the California Department of Tax and Fee Administration.

Legislative history

Amended by Stats. 2024, Ch. 499, Sec. 64. (SB 1528) Effective January 1, 2025.