Revenue and Taxation Code section 53001

For purposes of this part, the following definitions apply:

(a)

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

(b)

“Fiscal year” means the 12-month period beginning on July 1 and ending on the following June 30.

(c)

“Gross income” means gross income, as that term is defined in Section 17071 and 24271, derived from or attributable to this state.

(d)

“Private detention facility” and “private detention facility operator” have the same meanings as those terms are defined in Section 7320 of the Government Code.

Source: Section 53001, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=53001.­ (updated Sep. 29, 2026; accessed Oct. 12, 2026).

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Verified:
Oct. 12, 2026

§ 53001's source at ca​.gov