2007 California Revenue and Taxation Code Chapter 1. General Provisions And Definitions

CA Codes (rtc:55001-55004)

55001.  This chapter shall be known and may be cited as the Fee
Collection Procedures Law.



55002.  "Person" means an individual, trust firm, joint stock
company, business concern, corporation, including, but not limited
to, a government corporation, partnership, limited liability company,
and association.  "Person" also includes any city, county, city and
county, district, commission, the state or any department, agency, or
political subdivision thereof, any interstate body, and the United
States and its agencies and instrumentalities to the extent permitted
by law.



55003.  "Board" means the State Board of Equalization.



55004.  "Feepayer" means any person liable for the payment of the
fees collected pursuant to this part.