California Revenue and Taxation Code Section 45009

CA Rev & Tax Code § 45009 (2017)  

“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.

(Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)

Last modified: October 25, 2018