{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50105","citation":"Rev. & Tax. Code, § 50105","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>Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.</p>","text":"Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but these actions or proceedings shall conform to this part as far as possible.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-50105","source":"California Legislative Information bulk export (pubinfo)"}