BlackletterCalifornia law

Revenue and Taxation Code § 40025

ARTICLE 1. Imposition of Surcharge

Current as of September 28, 2026Rev. & Tax. Code, § 40025Official source ↗

Added by Stats. 1982, Ch. 1067, Sec. 7. Operative July 1, 1983, by Sec. 10 of Ch. 1067.

The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July 1, 1983.