{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14101","citation":"Rev. & Tax. Code, § 14101","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 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 9. Administration [14101. - 14252.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-9"},{"name":"ARTICLE 1. Generally [14101. - 14104.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-9/article-1"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>This part shall be administered by the Controller.</p>","text":"This part shall be administered by the Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-14101","source":"California Legislative Information bulk export (pubinfo)"}