2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 30 - FEE COLLECTION PROCEDURES LAW
CHAPTER 2 - Fee
Section 55021.

Universal Citation:
CA Rev & Tax Code § 55021 (2025)
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55021. Every person who owes a fee which is subject to this part shall register with the board.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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