Rev. & Tax. Code, § 53002 · Chapter 2. Private Detention Facility Tax

Rev. & Tax. Code, § 53002

Verbatim from the official edition

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

(a) Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year.

(b) The tax imposed by this section shall apply regardless of whether the contracting agency is federal, state, or local.

Notes and commentary — not statutory text

History

Added by Stats. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.

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=53002.
Text hash: sha256 f258cc26275100d2203d5b1419ea1f91452ba94dfddef4bff5980b8dd3b6a4d6
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.