Revenue and Taxation Code § 46013

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46013Official source ↗

Amended by Stats. 2014, Ch. 35, Sec. 165. (SB 861) Effective June 20, 2014.

“Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.