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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 1 - General Provisions and Definitions
Section 45009.
Universal Citation:
CA Rev & Tax Code § 45009 (2022)
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45009. “Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.
(Amended by Stats. 1993, Ch. 656, Sec. 44. Effective October 1, 1993.)
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