{"code":"RTC","codeName":"Revenue and Taxation Code","section":"44004","citation":"Rev. & Tax. Code, § 44004","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. 158.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>Every person, as defined in Section <a href=\"/rtc/55002\">55002</a>, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.</p>","text":"Every person, as defined in Section 55002, who is subject to the fees imposed by Chapter 4 (commencing with Section 71215) of Division 36 of the Public Resources Code shall register with the department on forms or in a manner provided by the department.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/part-44004","source":"California Legislative Information bulk export (pubinfo)"}