Revenue and Taxation Code section 47060

The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall include a person required to pay the taxes imposed by this part.

Source: Section 47060, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=47060.­ (updated Jun. 30, 2022; accessed Jul. 7, 2025).

Green check means up to date. Up to date

Verified:
Jul. 7, 2025

§ 47060's source at ca​.gov