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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 1. General Provisions and Definitions 40001-40010

§ 40005

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

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

(Amended by Stats. 2024, Ch. 499, Sec. 64. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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