(a) For purposes of this part, “taxpayer” means a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(b) This section shall become operative on January 1, 2022, and shall apply to the fees due for the 2022 reporting period and thereafter.