Section 45007 - [Effective 1/1/2025] "Board" defined
"Board" or "department" means the California Department of Tax and Fee Administration.
Ca. Rev. and Tax. Code § 45007
Amended by Stats 2024 ch 499 (SB 1528),s 88, eff. 1/1/2025.Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.This section is set out more than once due to postponed, multiple, or conflicting amendments.