California Revenue and Taxation Code Section 43152.14

CA Rev & Tax Code § 43152.14 (2017)  

The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.

(Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.)

Last modified: October 25, 2018