Every person, as defined in § 25118 of the Health and Safety Code, who is subject to the fees specified in § 105190 of the Health and Safety Code or imposed pursuant to Section 25205.2, 25205.5, or 25205.6 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.

(Amended by Stats. 2021, Ch. 73, Sec. 91. (SB 158) Effective July 12, 2021.)

Terms Used In California Revenue and Taxation Code 43101

  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19