Revenue and Taxation Code section 40005

“Board” or “department” means the California Department of Tax and Fee Administration.

Source: Section 40005, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40005. (updated Jan. 1, 2025; accessed Oct. 20, 2025).

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40010

Up to date

Verified:
Oct. 20, 2025

§ 40005's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40005

Original Source: Section 40005, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40005. (last accessed May 12, 2025).