There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 22.5
Section 44005
CA Rev & Tax Code § 44005 (through 2013 Leg Sess) What's This?
Except as authorized in Section 44006, the fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code is due and payable to the board 30 days from the date of assessment by the board or the board’s agent.
(Amended by Stats. 2003, Ch. 491, Sec. 29. Effective January 1, 2004.)
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