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California Code, Revenue and Taxation Code - RTC § 43012

Current as of January 01, 2025 | Updated by Findlaw Staff

For purposes of this part, “taxpayer” means both of the following:

(a)(1) On and after January 1, 2022, a person liable for the payment of a fee or a tax specified in paragraph (1) of subdivision (a) of Section 25173.6 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174 of the Health and Safety Code, paragraph (1) of subdivision (a) of Section 25174.01 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.

(2) This subdivision applies to the fees due for the 2022 reporting period and thereafter.

(b)(1) A person liable for the payment of a fee or a tax described in subdivision (a) of Section 25205.25 of the Health and Safety Code, or imposed by Section 105310 of the Health and Safety Code.

(2) This subdivision applies only to fees due through the June 2022 reporting period and any earlier periods.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 43012 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-43012/

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