§ 44004

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

Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.

(Amended by Stats. 2021, Ch. 432, Sec. 158. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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