{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43010","citation":"Rev. & Tax. Code, § 43010","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. 1992, Ch. 852, Sec. 18.   Effective September 22, 1992.","effective":"1992-09-22","html":"<p>“Department” means the Department of Toxic Substances Control.</p>","text":"“Department” means the Department of Toxic Substances Control.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-43010","source":"California Legislative Information bulk export (pubinfo)"}