California Revenue and Taxation Code 43152.14 – The fee imposed pursuant to Section 105310 of the Health and Safety …
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The fee imposed pursuant to § 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.
(Amended by Stats. 2004, Ch. 527, Sec. 5. Effective January 1, 2005.)