BlackletterCalifornia law

Revenue and Taxation Code § 43152.14

ARTICLE 1. Returns and Payments

Current as of September 28, 2026Rev. & Tax. Code, § 43152.14Official source ↗

Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.

The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.