California Revenue and Taxation Code 45009 – “Fee payer” means any person who is liable for payment of the fee …
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“Fee payer” means any person who is liable for payment of the fee imposed pursuant to § 48000 of the Public Resources Code.
(Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)
Terms Used In California Revenue and Taxation Code 45009
- 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