Section 4801.

Cal. Revenue and Taxation Code - RTC § 4801.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements