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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 46013
46013. "Feepayer." "Feepayer" means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.
History—Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014, deleted "who may be" after "any person".