{"code":"RTC","codeName":"Revenue and Taxation Code","section":"44005","citation":"Rev. & Tax. Code, § 44005","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 22.5. [44000. - 44007.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22.5"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 159.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>Except as authorized in Section <a href=\"/rtc/44006\">44006</a>, the fee imposed on owners or operators of vessels pursuant to Section <a href=\"/prc/71215\">71215</a> of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.</p>","text":"Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/part-44005","source":"California Legislative Information bulk export (pubinfo)"}