{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40005","citation":"Rev. & Tax. Code, § 40005","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 1. General Provisions and Definitions [40001. - 40010.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-1"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 64.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>“Board” or “department” means the California Department of Tax and Fee Administration.</p>","text":"“Board” or “department” means the California Department of Tax and Fee Administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-40005","source":"California Legislative Information bulk export (pubinfo)"}