{"code":"RTC","codeName":"Revenue and Taxation Code","section":"44001","citation":"Rev. & Tax. Code, § 44001","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 22.5. [44000. - 44007.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22.5"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 156.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>For purposes of this part, “department” means the California Department of Tax and Fee Administration.</p>","text":"For purposes of this part, “department” means the California Department of Tax and Fee Administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/part-44001","source":"California Legislative Information bulk export (pubinfo)"}