{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50104","citation":"Rev. & Tax. Code, § 50104","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 provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.</p>","text":"The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-50104","source":"California Legislative Information bulk export (pubinfo)"}