{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45009","citation":"Rev. & Tax. Code, § 45009","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. 44.   Effective October 1, 1993.","effective":"1993-10-01","html":"<p>“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section <a href=\"/prc/48000\">48000</a> of the Public Resources Code.</p>","text":"“Fee payer” means any person who is liable for payment of the fee imposed pursuant to Section 48000 of the Public Resources Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-45009","source":"California Legislative Information bulk export (pubinfo)"}