{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50106","citation":"Rev. & Tax. Code, § 50106","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":"Amended by Stats. 2024, Ch. 499, Sec. 104.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>“Board” or “department” means the California Department of Tax and Fee Administration.</p>","text":"“Board” or “department” means the California Department of Tax and Fee Administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-50106","source":"California Legislative Information bulk export (pubinfo)"}