{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20642","citation":"Rev. & Tax. Code, § 20642","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 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5"},{"name":"CHAPTER 4. Administration [20641. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-4"}],"history":"Amended by Stats. 2002, Ch. 374, Sec. 12.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing with Section <a href=\"/rtc/19501\">19501</a>) of Part 10.2 shall apply to this part.</p>","text":"Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing with Section 19501) of Part 10.2 shall apply to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-20642","source":"California Legislative Information bulk export (pubinfo)"}