{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43801","citation":"Rev. & Tax. Code, § 43801","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 22.1. HAZARDOUS SPILL PREVENTION FEE LAW [43800. - 43810.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22.1"}],"history":"Added by Stats. 1994, Ch. 1223, Sec. 9.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>The collection and administration of the fee imposed by Article 10 (commencing with Section <a href=\"/rtc/7710\">7710</a>) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section <a href=\"/puc/7710\">7710</a> of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section <a href=\"/rtc/55001\">55001</a>) of Division 2 of this code.</p>","text":"The collection and administration of the fee imposed by Article 10 (commencing with Section 7710) of Chapter 1 of Division 4 of the Public Utilities Code shall be governed by the definitions specified in Section 7710 of the Public Utilities Code, unless expressly superseded by the definitions contained in this part or Part 30 (commencing with Section 55001) of Division 2 of this code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hazardous-spill-prevention-fee-law-43801","source":"California Legislative Information bulk export (pubinfo)"}