{"code":"RTC","codeName":"Revenue and Taxation Code","section":"21001","citation":"Rev. & Tax. Code, § 21001","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 10.7. TAXPAYERS' BILL OF RIGHTS [21001. - 21028.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.7"}],"history":"Added by Stats. 1988, Ch. 1573, Sec. 2.","effective":null,"html":"<p>This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.”</p>","text":"This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxpayers-bill-of-rights-21001","source":"California Legislative Information bulk export (pubinfo)"}