{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43002","citation":"Rev. & Tax. Code, § 43002","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 1. General Provisions and Definitions [43001. - 43013.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-1"}],"history":"Amended by Stats. 2022, Ch. 258, Sec. 123.   (AB 2327)   Effective January 1, 2023.   Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.","effective":"2023-01-01","html":"<p>The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.</p>","text":"The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-43002","source":"California Legislative Information bulk export (pubinfo)"}