California Revenue and Taxation Code Section 45051

CA Rev & Tax Code § 45051 (2017)  

The fee imposed pursuant to Section 48000 of the Public Resources Code shall be administered and collected by the board in accordance with this part.

(Amended by Stats. 1993, Ch. 656, Sec. 46. Effective October 1, 1993.)

Last modified: October 25, 2018