BlackletterCalifornia law

Revenue and Taxation Code § 45009

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 45009Official source ↗

Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.

“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.