Rev. & Tax. Code, § 45007 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 45007

Verbatim from the official edition

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

“Board” or “department” means the California Department of Tax and Fee Administration.

Notes and commentary — not statutory text

History

Amended by Stats. 2024, Ch. 499, Sec. 88. (SB 1528) Effective January 1, 2025.

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=45007.
Text hash: sha256 b59068fa12f385c983b03299d9d7ad883f1ac64c5bb576d479b915bc21ca50b6
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.