§ 44005

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

Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the department 30 days from the date of assessment by the department or the department’s agent.

(Amended by Stats. 2021, Ch. 432, Sec. 159. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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