California Revenue and Taxation Code 55021 – Every person who owes a fee which is subject to this part shall …
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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.)
Terms Used In California Revenue and Taxation Code 55021
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19