{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46611","citation":"Rev. & Tax. Code, § 46611","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 2. The California Taxpayers’ Bill of Rights [46611. - 46628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6/article-2"}],"history":"Added by Stats. 1995, Ch. 497, Sec. 33.   Effective January 1, 1996.","effective":"1996-01-01","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-46611","source":"California Legislative Information bulk export (pubinfo)"}