Revenue and Taxation Code § 43101

Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fees specified in Section 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.