Skip to main content
BenchPath

Rev. & Tax. Code, § 44006 · Part 22.5. division-2-part-22.5

Rev. & Tax. Code, § 44006

Verbatim from the official edition

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

In order to facilitate the administration of this part and in lieu of issuing an assessment for the fee, the department may authorize the feepayer to file a return for a monthly, quarterly, or other period set by the department. The return shall identify each vessel voyage and each port of call in California for which a ballast water report is required to be filed with the State Lands Commission, pursuant to Section 71205 of the Public Resources Code, during the period covered by the return. If the department authorizes the filing of a return, the fees must be paid to the department by the end of the calendar month following the end of the return reporting period.

Notes and commentary — not statutory text

History

Amended by Stats. 2021, Ch. 432, Sec. 160. (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=44006.
Text hash
sha256 1bad57d02bb3807b6626a8dd68619ea84a6509e380efa292255c2004c6d7a277
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

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Public Resources Code

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 44006. Each shows the citation as that text prints it.

Revenue and Taxation Code

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.