Chapter 1 - General Provisions and Definitions

California Revenue and Taxation Code — §§ 55001-55004

Sections (4)

Amended by Stats. 2013, Ch. 177, Sec. 2. (SB 824) Effective January 1, 2014.

This part shall be known and may be cited as the Fee Collection Procedures Law.

Amended by Stats. 1994, Ch. 1200, Sec. 77. Effective September 30, 1994.

“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 association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.

Amended by Stats. 2021, Ch. 432, Sec. 168. (SB 824) Effective January 1, 2022.

“Department” means the California Department of Tax and Fee Administration.

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

“Feepayer” means any person liable for the payment of the fees collected pursuant to this part.