{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43806","citation":"Rev. & Tax. Code, § 43806","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>(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section <a href=\"/puc/7714.5\">7714.5</a> of the Public Utilities Code.</p><p>(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.</p>","text":"(a) “Surface transporter” means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code. (b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term “surface transporter” for purposes of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hazardous-spill-prevention-fee-law-43806","source":"California Legislative Information bulk export (pubinfo)"}