Skip to content

DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 1. General Provisions and Definitions 50101-50107

§ 50106

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

“Board” or “department” means the California Department of Tax and Fee Administration.

(Amended by Stats. 2024, Ch. 499, Sec. 104. (SB 1528) Effective January 1, 2025.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.