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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 1. General Provisions and Definitions
Section 46009
46009. "Board" or "Department." "Board" or "department" means the California Department of Tax and Fee Administration.
History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, added "or "department"" after "Board" and substituted "California Department of Tax and Fee Administration." for "State Board of Equalization." after "means the".