{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46013","citation":"Rev. & Tax. Code, § 46013","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":"Amended by Stats. 2014, Ch. 35, Sec. 165.   (SB 861)   Effective June 20, 2014.","effective":"2014-06-20","html":"<p>“Feepayer” means any person liable for the payment of a fee imposed by either Section <a href=\"/gov/8670.40\">8670.40</a> or <a href=\"/gov/8670.48\">8670.48</a> of the Government Code.</p>","text":"“Feepayer” means any person liable for the payment of a fee imposed by either Section 8670.40 or 8670.48 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-46013","source":"California Legislative Information bulk export (pubinfo)"}