BlackletterCalifornia law

Revenue and Taxation Code § 44001

PART 22.5.

Current as of September 28, 2026Rev. & Tax. Code, § 44001Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 156. (SB 824) Effective January 1, 2022.

For purposes of this part, “department” means the California Department of Tax and Fee Administration.