California Revenue and Taxation Code 43008.1 – Any surcharge administered and collected by the board pursuant to …
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Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.
(Added by Stats. 1990, Ch. 1267, Sec. 15.)
Terms Used In California Revenue and Taxation Code 43008.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20