{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43008.1","citation":"Rev. & Tax. Code, § 43008.1","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":"Added by Stats. 1990, Ch. 1267, Sec. 15.","effective":null,"html":"<p>Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.</p>","text":"Any surcharge administered and collected by the board pursuant to this part is considered a tax for purposes of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-43008-1","source":"California Legislative Information bulk export (pubinfo)"}