{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50102","citation":"Rev. & Tax. Code, § 50102","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 1. General Provisions and Definitions [50101. - 50107.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-1"}],"history":"Added by Stats. 1989, Ch. 1442, Sec. 6.   Effective October 2, 1989.","effective":"1989-10-02","html":"<p>The collection and administration of the fee specified in Section <a href=\"/rtc/50108\">50108</a> shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.</p>","text":"The collection and administration of the fee specified in Section 50108 shall be governed by the definitions contained in Chapter 6.75 (commencing with Section 25299.10) of Division 20 of the Health and Safety Code, unless expressly superseded by the definitions contained in this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-50102","source":"California Legislative Information bulk export (pubinfo)"}