BlackletterCalifornia law

Revenue and Taxation Code § 44001

PART 22.5.

Current as of September 28, 2026Rev. & Tax. Code, § 44001Official source ↗Ask about this

Amended by Stats. 2021, Ch. 432, Sec. 156. (SB 824) Effective January 1, 2022.

For purposes of this part, “department” means the California Department of Tax and Fee Administration.