California Revenue and Taxation Code

§ 43008.1

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

RTC § 43008.1Div. 2 · Part 22 · Ch. 1

Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.

Legislative history

Added by Stats. 1990, Ch. 1267, Sec. 15.