Section 43152.14.

Cal. Revenue and Taxation Code - RTC § 43152.14.
in effect
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The fee imposed pursuant to Section 105310 of the Health and Safety Code, that is collected and administered under Section 43057, is due and payable on or before April 1 of each year for the previous calendar year.

References

referencesCal. Health and Safety Code - HSC § 105310.
referencesCal. Revenue and Taxation Code - RTC § 43057.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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