California Revenue and Taxation Code

§ 47060

RTC § 47060 Effective Jun 30, 2022Div. 2 · Part 25 · Ch. 3

Statute text

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.

Legislative history

Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.