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HomeBusiness and Professions CodeDiv. 7Pt. 1Ch. 3Art. 1§ 16202 Tax And Revenue Exactions

§ 16202 Tax And Revenue Exactions

Business and Professions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 16202 Tax And Revenue Exactions

Key Takeaways

  • •Tax means any money the government makes you pay, like fees, penalties, or extra costs.
  • •This money is used for public things, like schools or roads.
  • •Even interest or extra charges on late payments count as tax.

Example

You pay your property taxes late, and the government adds a fee.

That late fee is also considered a tax because it’s money the government collects for public use.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 16202 Tax And Revenue Exactions

“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. (Added by Stats. 1941, Ch. 61.)

Last verified: January 22, 2026

Key Terms

Taxfeepenaltymonetary exactioninterestcostspublic purposes

Related Statutes

  • § 16203 Monetary Regulatory Exactions
  • § 16201 License Fee Definitions
  • § 10130 Real Estate Licensing Requirements
  • § 10131 Real Estate Broker Duties
  • § 10131.01 Short-Term Rental Exemptions

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 16202.
View Official Source