Rev. & Tax. Code, § 44001 · Part 22.5. division-2-part-22.5

Rev. & Tax. Code, § 44001

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

For purposes of this part, “department” means the California Department of Tax and Fee Administration.

Notes and commentary — not statutory text

History

Amended by Stats. 2021, Ch. 432, Sec. 156. (SB 824) Effective January 1, 2022.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=44001.
Text hash: sha256 56068cfb22e493db217383b82bae61593e9fa09b785bed7238a729c4f2af513d
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.