{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50152","citation":"Rev. & Tax. Code, § 50152","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 6. Administration [50152. - 50156.18.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-6"},{"name":"ARTICLE 1. Administration [50152. - 50155.6.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-6/article-1"}],"history":"Added by Stats. 1989, Ch. 1442, Sec. 6.   Effective October 2, 1989.","effective":"1989-10-02","html":"<p>The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.</p>","text":"The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-50152","source":"California Legislative Information bulk export (pubinfo)"}