{"code":"RTC","codeName":"Revenue and Taxation Code","section":"44003","citation":"Rev. & Tax. Code, § 44003","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. 157.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>The fee imposed on owners or operators of vessels pursuant to Section <a href=\"/prc/71215\">71215</a> of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section <a href=\"/rtc/55001\">55001</a>) of Division 2.</p>","text":"The fee imposed on owners or operators of vessels pursuant to Section 71215 of the Public Resources Code shall be administered and collected by the department in accordance with this part and Part 30 (commencing with Section 55001) of Division 2.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/part-44003","source":"California Legislative Information bulk export (pubinfo)"}