Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Fee Collection Procedures Law

REVENUE AND TAXATION CODE PROVISIONS Relating to the Fee Collection Procedures Law*

(Part 30. Division 2)

* Stats. 1992, Ch. 407 (SB 1920), effective January 1, 1993.

Chapter 1. General Provisions and Definitions

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

History.—Stats. 2013, Ch. 177 (SB 824), in effect January 1, 2014, substituted "part" for "chapter" after "This".

55002. "Person." "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.

History.—Stats. 1994, Ch. 1200 (SB 469), in effect September 30, 1994, added "limited liability company" after "partnership," in the first sentence.

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

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