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Cal. Rev. & Tax. Code § 40025

Imposition of Surcharge

Added by Stats. 1982, Ch. 1067, Sec. 7

The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July 1, 1983.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.