{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41160","citation":"Rev. & Tax. Code, § 41160","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 7. Administration [41128. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7"},{"name":"ARTICLE 5. The California Taxpayers’ Bill of Rights [41160. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7/article-5"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 138.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.</p>","text":"The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-41160","source":"California Legislative Information bulk export (pubinfo)"}