California Revenue and Taxation Code 43008 – Any fee administered and collected by the board pursuant to this part …
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Any fee administered and collected by the board pursuant to this part is a tax for purposes of this part.
(Amended by Stats. 1986, Ch. 1506, Sec. 15. Effective September 30, 1986.)
Terms Used In California Revenue and Taxation Code 43008
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20