{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45002","citation":"Rev. & Tax. Code, § 45002","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 1. General Provisions and Definitions [45001. - 45009.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-1"}],"history":"Amended by Stats. 1993, Ch. 656, Sec. 43.   Effective October 1, 1993.","effective":"1993-10-01","html":"<p>The collection and administration of the fee imposed pursuant to Section <a href=\"/prc/48000\">48000</a> of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.</p>","text":"The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-45002","source":"California Legislative Information bulk export (pubinfo)"}