{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46005","citation":"Rev. & Tax. Code, § 46005","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 1. General Provisions and Definitions [46001. - 46029.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-1"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as possible.</p>","text":"Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as possible.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-46005","source":"California Legislative Information bulk export (pubinfo)"}