§ 44001

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

For purposes of this part, “department” means the California Department of Tax and Fee Administration.

(Amended by Stats. 2021, Ch. 432, Sec. 156. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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