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DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 2. Fee 55021-55022

§ 55021

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Every person who owes a fee which is subject to this part shall register with the board.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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