California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 55001.
  This part shall be known and may be cited as the Fee Collection Procedures Law.(Amended by Stats. 2013, Ch. 177, Sec. 2. (SB 824) Effective...
• Section 55002.
  “Person” means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and...
• Section 55003.
  “Board” means the State Board of Equalization.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
• Section 55004.
  “Feepayer” means any person liable for the payment of the fees collected pursuant to this part.(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January...

Last modified: October 22, 2018