Revenue and Taxation Code section 43101.1

(a)

Every person, as defined in Section 25118 of the Health and Safety Code, who is subject to the fee imposed pursuant to Section 25205.5.2 of the Health and Safety Code shall register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration.

(b)

This section shall remain in effect only until January 1, 2026, and as of that date is repealed.

Source: Section 43101.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=43101.­1.­ (accessed May 14, 2025).

Last Updated

May 12, 2025

§ 43101.1’s source at ca​.gov