Article 1 - Imposition of Tax

California Revenue and Taxation Code — §§ 43053-43057

Sections (4)

Amended by Stats. 2024, Ch. 72, Sec. 47. (SB 156) Effective July 2, 2024.

The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

Amended by Stats. 2021, Ch. 73, Sec. 89. (SB 158) Effective July 12, 2021.

The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.

Amended by Stats. 1996, Ch. 720, Sec. 3. Effective January 1, 1997.

The fee imposed pursuant to Section 105190 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.

Amended by Stats. 1996, Ch. 1023, Sec. 417. Effective September 29, 1996.

The fee imposed pursuant to Section 105310 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.