California · Revenue and Taxation Code - RTC
RTC §43012: For purposes of this part, “taxpayer” means both of the following: (a) (1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a)
Read the full statutory text
For purposes of this part, “taxpayer” means both of the following: (a) (1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code. (2) This subdivision applies to the fees due for the 2022 reporting period and thereafter. (b) (1) A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code. (2) This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.