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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22.5
Section 44005.
Universal Citation:
CA Rev & Tax Code § 44005 (2019)
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44005.
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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