DIVISION 2. OTHER TAXES 6001-61050›PART 22.5. 44000-44007

§ 44003

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section 55001) of Division 2.

(Amended by Stats. 2021, Ch. 432, Sec. 157. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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