{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45856","citation":"Rev. & Tax. Code, § 45856","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 6. Administration [45851. - 45872.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-6"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [45856. - 45872.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-6/article-2"}],"history":"Added by Stats. 1992, Ch. 438, Sec. 14.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.</p>","text":"The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-45856","source":"California Legislative Information bulk export (pubinfo)"}