{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43013","citation":"Rev. & Tax. Code, § 43013","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. 1991, Ch. 1123, Sec. 15.   Effective October 14, 1991.","effective":"1991-10-14","html":"<p>For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section <a href=\"/rtc/43012\">43012</a>.</p>","text":"For purposes of this part, “feepayer” has the same meaning as taxpayer, as defined in Section 43012.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-43013","source":"California Legislative Information bulk export (pubinfo)"}