BlackletterCalifornia law

Revenue and Taxation Code § 44005

PART 22.5.

Current as of September 28, 2026Rev. & Tax. Code, § 44005Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 159. (SB 824) Effective January 1, 2022.

Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.