California Revenue and Taxation Code 44004 – Every person, as defined in Section 55002, who is subject to the fees …
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Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.
(Amended by Stats. 2021, Ch. 432, Sec. 158. (SB 824) Effective January 1, 2022.)
Terms Used In California Revenue and Taxation Code 44004
- 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