California Revenue and Taxation Code

§ 43012

RTC § 43012 Effective Jul 2, 2024Div. 2 · Part 22 · Ch. 1

Statute text

For purposes of this part, “taxpayer” means both of the following:

(a)(1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.

(2)This subdivision applies to the fees due for the 2022 reporting period and thereafter.

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Legislative history

Amended by Stats. 2024, Ch. 72, Sec. 46. (SB 156) Effective July 2, 2024.