California Revenue and Taxation Code Section 44005

CA Rev & Tax Code § 44005 (2017)  

Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the board 30 days from the date of assessment by the board or the board’s agent.

(Amended by Stats. 2003, Ch. 491, Sec. 29. Effective January 1, 2004.)

Last modified: October 25, 2018