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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 1. General Provisions and Definitions 45001-45009

§ 45009

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

“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.

(Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)

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California Revenue and Taxation Code

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