Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 60709]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]

  ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. )

CHAPTER 1. General Provisions and Definitions [55001 - 55004]
  ( Chapter 1 added by Stats. 1992, Ch. 407, Sec. 1. )

55001.
  

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

(Amended by Stats. 2013, Ch. 177, Sec. 2. (SB 824) Effective January 1, 2014.)

55002.
  

“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.

(Amended by Stats. 1994, Ch. 1200, Sec. 77. Effective September 30, 1994.)

55003.
  

“Board” means the State Board of Equalization.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

55004.
  

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

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

RTCRevenue and Taxation Code - RTC