California Revenue and Taxation Code 43101.1 – (a) Every person, as defined in Section 25118 of the Health and …
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(a) Every person, as defined in § 25118 of the Health and Safety Code, who is subject to the fee imposed pursuant to § 25205.5.2 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.
(b) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.
Terms Used In California Revenue and Taxation Code 43101.1
- 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
(Added by Stats. 2023, Ch. 196, Sec. 24. (SB 143) Effective September 13, 2023. Repealed as of January 1, 2026, by its own provisions.)