{"code":"RTC","codeName":"Revenue and Taxation Code","section":"10951","citation":"Rev. & Tax. Code, § 10951","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 5. VEHICLE LICENSE FEE [10701. - 11053.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5"},{"name":"CHAPTER 4. Administration [10951. - 10952.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5/chapter-4"}],"history":"Added by Stats. 1941, Ch. 40.","effective":null,"html":"<p>The department shall enforce the provisions of this part.</p>","text":"The department shall enforce the provisions of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-10951","source":"California Legislative Information bulk export (pubinfo)"}