{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41004","citation":"Rev. & Tax. Code, § 41004","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-1"}],"history":"Repealed and added by Stats. 2019, Ch. 54, Sec. 2.   (SB 96)   Effective July 1, 2019.","effective":"2019-07-01","html":"<p>“Department” means the California Department of Tax and Fee Administration.</p>","text":"“Department” means the California Department of Tax and Fee Administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-41004","source":"California Legislative Information bulk export (pubinfo)"}