Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029
§ 46013
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
“Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.
(Amended by Stats. 2014, Ch. 35, Sec. 165. (SB 861) Effective June 20, 2014.)
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