DIVISION 2. OTHER TAXES 6001-60709›PART 22.5. 44000-44007

§ 44002

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The collection and administration of the fee imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall be governed by the definitions specified in Section 71200 of the Public Resources Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2.

(Added by Stats. 2000, Ch. 110, Sec. 1. Effective July 10, 2000.)

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California Revenue and Taxation Code

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