Cal. Rev. & Tax. Code § 43054
Imposition of Tax
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the board in accordance with this part.
The fees imposed pursuant to Section 25205.6 of the Health and Safety Code shall be administered and collected by the California Department of Tax and Fee Administration in accordance with this part.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.