Section 40005 - [Effective 1/1/2025] "Board" defined
"Board" or "department" means the California Department of Tax and Fee Administration.
Ca. Rev. and Tax. Code § 40005
Amended by Stats 2024 ch 499 (SB 1528),s 64, eff. 1/1/2025.Added by Stats. 1974, Ch. 991.This section is set out more than once due to postponed, multiple, or conflicting amendments.