California CodesBusiness and Professions Code - BPCDivision 7 — General Business RegulationsPart 1 — Licensing for Revenue and RegulationChapter 3 — State LicensingArticle 1 — DefinitionsSection 16202
“Tax” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected for revenue for public purposes generally.
Notes
Defines “tax” to include every tax, fee, penalty, and other monetary exaction imposed or collected for general public revenue purposes, together with associated interest and costs. The definition therefore extends the statutory term beyond charges labeled taxes to the listed monetary obligations and the interest or costs connected with them when they serve general public revenue purposes.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 16202 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-1/chapter-3/article-1/section-16202