Revenue and Taxation Code section 43152

(a)

The California Department of Tax and Fee Administration shall establish and annually submit to each feepayer a consolidated statement of fees required to be paid by the feepayer to the California Department of Tax and Fee Administration pursuant to Section 25205.2, 25205.5, and 25205.6 of, or described in Section 25205.25 of, the Health and Safety Code.

(b)

Notwithstanding any other law, any return or other document that is required to be submitted by a feepayer to the California Department of Tax and Fee Administration in connection with the payment of any fee specified in subdivision (a) shall instead be submitted together with the consolidated statement made pursuant to subdivision (a).

Source: Section 43152, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=43152.­ (updated Jul. 2, 2024; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 43152's source at ca​.gov