Cal. Rev. & Tax. Code § 43012
General Provisions and Definitions
Redline — January 1, 2021 → current.View current text →
Current — January 1, 2023
As of January 1, 2021
For purposes of this part, “taxpayer” means both of the following:
(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.
(a) (1) On and after January 1, 2022, 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.
(2) This subdivision applies to the fees due for the 2022 reporting period and thereafter.
(b) (1) A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.
(2) This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.