Cal. Revenue and Taxation Code - RTC § 55001. Section 55001.
This part shall be known and may be cited as the Fee Collection Procedures Law.
CHAPTER 1. General Provisions and Definitions [55001. - 55004.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 55002. Section 55002.
“Person” means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
Cal. Revenue and Taxation Code - RTC § 55003. Section 55003.
“Department” means the California Department of Tax and Fee Administration.
Cal. Revenue and Taxation Code - RTC § 55004. Section 55004.
“Feepayer” means any person liable for the payment of the fees collected pursuant to this part.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026