Chapter 1. General Provisions And Definitions of California Revenue And Taxation Code >> Division 2. >> Part 30. >> Chapter 1.

This part shall be known and may be cited as the Fee Collection Procedures Law.

"Person" means an individual, trust firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. "Person" also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.

"Board" means the State Board of Equalization.

"Feepayer" means any person liable for the payment of the fees collected pursuant to this part.