BlackletterCalifornia law

Revenue and Taxation Code § 43053

ARTICLE 1. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 43053Official source ↗

Amended by Stats. 2024, Ch. 72, Sec. 47. (SB 156) Effective July 2, 2024.

The fees imposed pursuant to Sections 25205.2 and 25205.5 of, and described in Section 25205.25 of, the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.