BlackletterCalifornia law

Revenue and Taxation Code § 40005

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 40005Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 64. (SB 1528) Effective January 1, 2025.

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