{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46601","citation":"Rev. & Tax. Code, § 46601","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 6. Administration [46601. - 46628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6"},{"name":"ARTICLE 1. General Provisions [46601. - 46607.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6/article-1"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.</p>","text":"The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-46601","source":"California Legislative Information bulk export (pubinfo)"}