Section 50102.
Cal. Revenue and Taxation Code - RTC § 50102.
in effectThe collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.
References
referencesCal. Health and Safety Code - HSC § 25299.10.
referencesCal. Revenue and Taxation Code - RTC § 50108.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026